Loading...
FY2019 Final Budget Document_with TOC Button Vision: A caring community, honoring our past, and innovating for the future. CITY OF GEORGETOWN Fiscal Year 2019 BUDGET and Five-Year Capital Improvement Plan FY2019 Annual Budget In accordance with the passage of S.B. No 656, Local Government Code, Sec. 102.007, was amended to require that an adopted municipal budget contain a cover page that includes the following information: This budget is projected to raise more revenue from property taxes than last year’s budget by an amount of $2,528,232, which is a 9% increase from last year’s budget. The property tax revenue to be raised from new property is $1,048,344. The Georgetown City Council adopted this budget during it’s regular scheduled Council meeting on September 11, 2018. The record vote by each council member for the FY2019 Adopted Budget went as follows: For: District 1: Councilmember Eby District 5: Councilmember Pitts District 2: Councilmember Nicholson District 6: Councilmember Jonrowe District 3: Councilmember Hesser District 7: Councilmember Gonzalez District 4: Councilmember Fought Against: None Present and not voting: None Absent: None The total amount of municipal debt obligation secured by property taxes for the City of Georgetown is $158,154,681. Tax Rate Comparison for the municipal property rates for the City of Georgetown are as follows: FY2018 FY2019 Property Tax Rate: $0.42400 $0.42400 Effective Tax Rate: $0.404790 $0.407273 Effective Maintenance & Operations Tax Rate: $0.21509 $0.19955 Rollback Tax Rate: $0.433335 $0.428048 Debt Rate: $0.22734 $0.22045 FY2019 Annual Budget MISSION STATEMENT, CITY COUNCIL PRIORITIES, & CITY LEADERSHIP PURSUE OUR MISSION Georgetown is a caring community, honoring its past, and innovating for the future. CITY COUNCIL FOCUS AREAS |Promote a Culture of Inclusion | Attract and Retain Quality Employees| Improve Internal Processes| Provide Financial Stewardship and Transparency| Create a Customer Service Organization CITY LEADERSHIP City Manager: David Morgan | Assistant City Manager: Laurie Brewer Assistant City Manager/Manager of Utilities: Jim Briggs | Assistant City Manager: Wayne Reed 1 FY2019 Annual Budget CITY COUNCIL District 6 Rachael Jonrowe District 4 Steve Fought District 1 Anna Eby Mayor Dale Ross District 5 Kevin Pitts District 3 John Hesser District 2 Valerie Nicholson District 7 Tommy Gonzalez 2 FY2019 Annual Budget BUDGET AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented and awarded for Distinguished Budget Presentation to the City of Georgetown for its annual budget for the fiscal year beginning October 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. The City of Georgetown has recevied the Distinguished Budget Presentation Award for the last 29 consecutive years. We believe our current Annual Budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 3 FY2019 Annual Budget TABLE OF CONTENTS INTRODUCTION Mission Statement ................................................. 1 City Council ............................................................. 2 Budget Award ......................................................... 3 Table of Contents ................................................... 4 User’s Guide to the Budget .................................... 6 OVERVIEW Transmittal Letter ................................................... 9 Community Profile ............................................... 14 Performance Management Program ................... 17 Organizational Chart ............................................ 19 STRATEGIC VISION Strategic Visioning in Georgetown ....................... 23 City Council Strategies .......................................... 25 Master Plans ......................................................... 27 Annual Budget Process ......................................... 28 Annual Budget Calendar ...................................... 30 FINANCIAL SUMMARY Budgeted Revenues ............................................. 33 Budgeted Expenses .............................................. 34 Major Revenue Sources ....................................... 35 All Funds Summary by Fund/by Division .............. 38 All Funds Summary by Fund/by POC .................... 40 City Departments by Fund ................................... 42 Fund Structure ...................................................... 43 GENERAL FUND General Fund Summary........................................ 47 City Council ........................................................... 54 Administrative Services ........................................ 56 City Secretary’s Office .......................................... 58 Communication .................................................... 60 Fire and EMS ......................................................... 64 Inspections ........................................................... 68 Library, Arts, and Culture ..................................... 72 Municipal Court .................................................... 74 Parks Administration and Garey Park .................. 76 Recreation and Tennis Center ............................. 78 Planning ................................................................ 80 Police: Administration & Operations ................... 84 Police: Animal Services ........................................ 86 Police: Code Enforcement ................................... 88 Solid Waste & Recycling Services ......................... 90 Public Works and Streets ..................................... 92 General Fund Five-Year Projections ..................... 94 ELECTRIC FUND Electric Fund Summary ......................................... 97 Energy Services ................................................... 100 Technical Services ............................................... 104 Resource Management ...................................... 106 Electric Fund Five-Year Projections .................... 108 WATER FUND Water Services Fund Summary .......................... 111 Water Services and Irrigation ............................. 116 Wastewater Services .......................................... 118 Water Fund Five-Year Projections ...................... 120 OTHER ENTERPRISE FUNDS Airport Fund Summary ....................................... 123 Airport ............................................................. 126 Stormwater Drainage Fund Summary ................ 128 Stormwater Drainage ...................................... 130 SPECIAL REVENUE FUNDS Special Revenue Funds Overview ....................... 135 Convention & Visitors Bureau ............................ 140 EMS Paramedic Fund .......................................... 144 Tax Increment Reinvestment Zones (TIRZ) ........ 146 Street Maintenance Fund ................................... 150 GEDCO Budget .................................................... 152 GTEC Budget ....................................................... 154 INTERNAL SERVICE FUNDS Internal Service Funds Overview ........................ 159 Information Technology ..................................... 160 Facilities Maintenance ........................................ 167 Fleet Services ...................................................... 170 Self-Insurance Fund ............................................ 176 JOINT SERVICES FUND Joint Services Fund Summary ............................. 181 Accounting .......................................................... 184 Conservation ....................................................... 188 Customer Care .................................................... 190 Economic Development ..................................... 192 Engineering ......................................................... 196 Business Systems Services .................................. 198 Finance Administration ...................................... 200 Georgetown Utility Systems Admin ................... 204 Human Resources ............................................... 206 Business Improvement Program ........................ 208 Purchasing .......................................................... 210 4 FY2019 Annual Budget JOINT SERVICES FUND (CONT) Joint Services Contracts ......................................... 214 Legal ....................................................................... 214 CAPITAL IMPROVEMENT PROJECTS Capital Projects Summary ................................... 217 Operations & Maintenance ................................ 218 General Capital Project Fund .............................. 219 List of CIP Projects .............................................. 220 DEBT Debt Management Policy ................................... 233 Outstanding Debt Summary ............................ 234 Utility Debt .......................................................... 240 Utility Revenue Bond Coverage....................... 246 Proposed Debt Issue ........................................... 247 Authorized General Obligation Debt .................. 249 Debt Service Fund ............................................... 250 STATISTICAL Statistical Information ........................................ 253 Tax Rate .............................................................. 253 REFERENCE Fiscal and Budgetary Policy ................................ 259 Detailed Employee Listing FY2019 Summary of New Positions ................ 287 Detailed Employee Listing by Fund ................. 289 Contingency Reserve Requirements .................. 321 Approved FY2019 Budget Enhancements .......... 322 Utility Rates ......................................................... 335 Annual Budget Adoption Ordinance .................. 339 Annual Tax Rate Ordinance ................................ 342 Boards & Commissions ....................................... 344 ACRONYMS / GLOSSARY / INDEX Commonly Used Acronyms ................................ 348 Glossary ............................................................... 349 Index .................................................................... 354 5 FY2019 Annual Budget USERS GUIDE TO THE BUDGET DOCUMENT The primary purpose of the budget document is to develop both the operating and capital improvement plans in accordance with the policies of the City of Georgetown. By adopting this budget, the City Council establishes the level of services to be provided, the amount of taxes and utility rates to be charged, and various programs and activities to be undertaken. The OVERVIEW section includes the City Manager’s budget message with an overview of the previous year, as well as, program and financial information about the Annual Budget. This section also includes an in-depth Community Profile. The STRATEGIC VISION section gives an overview of the City’s long range strategic plan by presenting City Council Strategic Goals and Focus Areas as well as our Budget Adoption and Management process and calendar. The FINANCIAL SUMMARY section includes information about organizational structure as well as financial information as it relates to the functional divisions and departments of our city. It also provides revenue and expense information in both summary and detail format. This includes variance analysis and a summary analysis of the City’s major funds presented by fund type and by major expense category. The City’s budgeted governmental funds include the GENERAL FUND, which accounts for all financial resources except those required to be accounted for in another fund, and includes 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; CAPITAL PROJECT FUNDS used to account for the acquisition or construction of major capital facilities other than those financed by enterprise activities, and the DEBT SERVICE FUND to account for the payment of general long-term debt principal and interest. In addition, the City budgets for proprietary funds including UTILITY SERVICE FUNDS which account for the Electric, Water, Wastewater and Irrigation utilities; OTHER ENTERPRISE FUNDS used to account for the City’s “business like” activities including the airport and stormwater utility; INTERNAL SERVICE FUNDS and the JOINT SERVICES FUND to account for goods or services provided by one internal department to another. The City also includes budgets for both of its component units within this section. A summary of “Uses and Expenses” is included for each Fund. The Fund Summary is followed by individual department narrative pages outlining the goals and strategies for each department within the fund for the coming year, and includes performance measurement information and the departmental budget. The CAPITAL PROJECTS section provides information about the upcoming capital improvement program (CIP), including five year capital improvement plans for all utility and general capital improvements, as well as, anticipated funding requirements and operating budget impacts. The DEBT section provides summary schedules for each of the City’s bond types, such as tax supported and self-supporting certificates of obligation, and utility revenue bonds. The City’s debt management policy and an overall outstanding debt summary are also included. The STATISTICAL section includes various miscellaneous data, as well as, graphs illustrating the historical property tax revenue and related information. This section also includes the City’s key indicators data and peer benchmarking information. The REFERENCE section includes the City’s Fiscal and Budgetary Policy, which guides not only the development of the City’s annual budget, but also much of the City’s financial operations. This policy is updated annually as part of the budget process. This section also includes utility rate schedules and copies of the ordinances adopting both the budget and tax rate. Finally, this section includes the detailed listing of authorized full-time equivalent positions. An ACRONYMS/GLOSSARY/INDEX section is included to provide definitions of budget terminology along with a listing of acronyms used throughout the budget, as well as, an alphabetical listing of topics and related page numbers. 6 FY2019 Annual Budget Summer Day in Blue Hole OVERVIEW 7 FY2019 Annual Budget OVERVIEW Transmittal Letter ......................................... 9 Community Profile...................................... 14 Performance Management Program .......... 17 Organizational Chart ................................... 19 8 FY2019 Annual Budget October 1, 2018 To the Honorable Mayor Ross, Members of the City Council, and residents of Georgetown: I am pleased to present the City of Georgetown Annual Budget and Five Year Capital Improvement Plan for Fiscal Year 2019. The Annual Budget outlines the programs and services provided to our residents. This document details the City’s plans relating to ongoing population growth, maintaining high quality City services, and implementing the City Council’s goals. Furthermore, the Annual Budget process builds upon the foundation of enhancing the City’s vision: Georgetown: a caring community honoring our past and innovating for the future. FY2018 YEAR IN REVIEW For the past 5 years, U.S. census data indicated Georgetown was one of the top 10 fastest-growing cities in the nation with a population above 50,000 residents. It is estimated Georgetown’s population increased by 5.4 percent in the last year, and by more than 30 percent since 2010. This unprecedented growth in Georgetown means we are preparing our operations and infrastructure to meet the needs of a City of 100,000. With growth comes the reality of increased demands for fundamental City services like public safety, transportation, and quality of life services in recreation and arts. Throughout the budget process, it was our goal to respond to growth through investments in infrastructure and key service areas as well as carry out Council’s updated strategic goals. FY2018 ACCOMPLISHMENTS Transportation, Infrastructure, and Utilities Southwest Bypass Opening: This year the City opened its largest 2015 transportation bond project to date. The $20 million project began in 2016 and greatly increases mobility on west side of town by connecting Highway 29 and Leander Road. In partnership with Williamson County, the second phase is currently under construction and will continue the connection to I-35. Airport Road Construction: The City broke ground expanding Airport Road to 5 lanes from Lakeway Drive to Aviation Drive. The $4.5 million project will improve traffic flow at the Lakeway Drive intersection and facilitate economic activity in the area. Rivery Boulevard: The City broke ground on the Rivery Boulevard Extension project. Part of the 2015 Road Bond program, this $4.5 million project extends the road north of Williams Drive and connects to Northwest Boulevard. The road will provide direct access from the Conference Center to additional hotels near I-35. City Center Construction: The City broke ground on renovating two facilities. The results will be a City Hall and new Council Chambers and Municipal Court. Relocating these functions to the west side of downtown creates a civic campus joining the Georgetown Public Library, and Historic Light and Waterworks Building. 100% Renewable Energy: After many media opportunities over the past year highlighting the effort, Georgetown is finally officially powered by 100% renewable wind and solar sources. On July 1, the city began receiving electricity Groundbreaking of City Center project 9 FY2019 Annual Budget from the Buckthorn solar plant in West Texas. The 1,250-acre plant contains 1.7 million solar panels, positioning Georgetown with reliable energy source at stable prices. Bloomberg Philanthropies Mayors Challenge: Georgetown was selected as one of 35 Champion Cities to be finalists in the 2018 US Mayors Challenge, a nationwide competition that encourages cities to develop innovative ideas to address challenges. The City will use a $100,000 grant to test, learn and adapt the idea of establishing a virtual power plant. Staff are conducting workshops with the community to explore the feasibility of installing rooftop solar on commercial and residential properties to offset reliance on wholesale purchased power contracts. Parks and Recreation, Library, Arts and Culture Park Openings: The community celebrated the grand opening of the 525 acre Garey Park on June 9, 2018. Amenities in the park include a playground, splash pad, dog park, equestrian arena, hiking trails and the Garey House converted to an event space. As of mid-July, the park has confirmed 29 event bookings through December 2019. This beautiful hill country oasis on the south fork of the San Gabriel River will bring joy to residents and visitors for generations. San Gabriel Park Renovations Phase I was also completed this year. The upgrades include improvements to the playscape, restrooms, pavilions, signage and parking. Library Gold Medal Award: The Institute of Museum and Library Services awarded the Georgetown Public Library one of 10 recipients of the 2018 National Medal for Museum and Library Service. This award is the highest honor given to museums and libraries that make significant and exceptional contributions to their communities. Economic and Community Development Holt Caterpillar: The 85,000 square foot sales, rental, parts and service dealer broke ground on January 30, 2018. The facility is projected to create 130 new jobs and net benefit of $16 million over the next 10 years. This addition to the sales tax and commercial property tax portfolio will help diversify Georgetown’s economy. Comprehensive Plan Update: The City of Georgetown adopted its 2030 Comprehensive Plan in 2008. The plan acts as a guide to the City’s growth and development decisions. Ten years later, in the midst of phenomenal growth trends, the City has kicked off updating the plan with land uses, housing options and public engagement. Red Poppy Festival: In 2018, the Red Poppy Festival received approximately 75,000 attendees, making it the largest special event in Williamson County. The event showcases the Most Beautiful Town Square in Texas, including parade, live music, food court and artisan booths. 2019 will mark the 20th anniversary of the festival. Downtown Development: Several projects in downtown continue to revitalize the area. The Lofts on Rock opened this year, a new residential property near the Square. The Watkins Building broke ground, bringing new commercial spaces for office and entertainment to the Square. Finally, the Stromberg Hoffman historic building will see revitalization with a new restaurant and entertainment venue. Children playing at Georgetown Public Library 10 FY2019 Annual Budget FY2019 BUDGET DEVELOPMENT The FY2019 Budget is developed around three core themes. First, the budget continues to address maintaining service levels. Funding for water services crews, the preparation of future annexations, and the opening of Fire Station 7 are included in the budget to lay the foundation for success in meeting increased demands for service. Second, we sought to craft a budget which continued initiatives and investments. The budget includes the full year of operations for Garey Park and a School Resource Officer for Wagner Middle School. Infrastructure investments include the remaining 2015 Transportation Bond projects, a downtown parking garage, as well as expanding our current waste transfer station. We are also expanding our successful Business Improvement Program from the utility to citywide. This effort to improve processes and efficient use of resources will pay off as we continue to grow. Lastly, this Budget is based on planning for the future. In the winter of 2017, the Council updated the city vision and policy goals that would guide this organization over the next several years. The FY2019 budget includes funding that is responsive to the areas of unique experiences, increasing mobility, and collaboration. The budget also includes updates to utility base rates and improving several reserve funds. Finally, the budget includes several initiatives to mitigate risk in the organization. It is the culmination of these three ideas from which the $354 million FY2019 Budget is developed. This amount is a 5% increase from FY2018 budget, and is primarily due to the timing of large capital projects and the increase in personnel related to the new fire stations and meeting other service demands. After taking into account the merge of the EMS Fund into the General Fund, the increase in the General Fund budget is 2.3%. This is lower than Georgetown’s annual population growth in the past year of 5.4%, and the consumer price index increase of 2.5%. Property Tax Rate Impact In the last four years, the assessed property value in the City has increased from $4.8 billion to more than $7.8 billion The proposed budget includes a property tax rate of 42.0 cents per $100 valuation, which is the same as the previous year’s rate. This rate is split between 19.95 cents for Operations and Maintenance and 22.05 cents for general debt service. While the overall tax rate has decreased over the past few years through increases in assessed valuation, the debt service proportion of the tax rate has steadily increased as the City funds large infrastructure projects related to growth. The average homestead property in Georgetown has increased in market value by 4.8 percent, up from $265,919 in 2017 to $279,521 in 2018. Due to higher assessed values, it is anticipated the average home in Georgetown will pay $57 more in property tax in the upcoming year. The City of Georgetown’s property tax rate is the lowest of all cities in the Austin MSA with a population greater than 20,000. Utility Rate Impact Per fiscal and budgetary policy, the City undertakes cost of service rate studies for the Electric and Water utilities every three years. The studies look at fixed and variable costs for both utilities and recommends rate amounts, rate class structures, and minimum cash reserves. The FY2019 budget proposes a $4.80 per month increase in the Electric base rate for the costs of fixed infrastructure and an increase of $1.35 per month for residential wastewater customers. The budget also proposes an $0.80 per month decrease in the conservation fee on the electric bill. BUDGET HIGHLIGHTS General Capital Projects Road Expansions: The 2015 Road Bond will fund two projects in the coming year. First is the expansion of the section of Leander Road from the Southwest Bypass connection to the current wide section at Norwood. This will improve the flow from the newly opened bypass to I-35. Second is the widening of the southern section of Southwestern Boulevard to the Inner Loop. This will improve flow as housing develops of the east side of the road. 11 FY2019 Annual Budget Sidewalks, Signals and Ramps: The addition of sidewalks and the improvements to ramps and signals will enhance safety and foot traffic. Sidewalks will be constructed on Rock Street from 6th to 9th, and on Shell Road from Sequoia to Rosedale. Fire Station Construction: The City will begin construction of Fire Station 7 on the east side of town near the Inner Loop. The City is also partnering with Emergency Services District 8 on the construction of Fire Station 6 on the west side of town. Downtown Parking: As businesses continue to thrive near the historic downtown square, parking concerns have increased. The City is collaborating with the County on expanding the parking lot near the public library. The City is also planning to build a small parking garage one block off of the square. General Fund The major changes in the General Fund for FY2019 relate to growth impacts and quality of life. Public Safety: Preparation for staffing of Fire Station 7 begins in FY2019 with the addition of 14 firefighters. The station will serve the growing east side of town and is planned to open in early 2020. In response to the continued growth in development construction, the budget also includes a Fire Life Safety Inspector. Animal Services will add an Animal Service Officer, and a School Resource Officer will be added at Wagner Middle School. Planning: Annexation services and the addition of a Landscape Planner are included in the budget to enhance responsiveness to new and existing development. Park Operations: The remaining partial year funding for Garey Park is included. A Parks Maintenance position and San Gabriel River maintenance contract are included. Utility Funds Water Utility: Proposed enhancements to water utility operations include system maintenance, a treatment plan technician, and treatment plant controls upgrade. Capital projects funded by water utility revenue include the rehabilitation of the Lake Water Treatment Plant raw water intake line, the addition of the Daniels Mountain water line, and expansion of the South Lake Water Treatment Plant. Wastewater Utility: New funding for operations includes adding positions and equipment to service levels and response time for maintenance and repairs. Capital projects funded by waste water utility revenue include the continuation of repairs in the Edwards Aquifer Recharge Zone, lift station upgrades, and rehabilitation of the San Gabriel Wastewater Treatment Plant equipment. Electric Utility: Electric fund enhancements in FY2019 include equipment for pole replacement. Other utility related enhancements in Joint Services include expanded an enhanced services contract for the new Customer Information Software System, and new inspectors for engineering to keep up with additional projects. Capital projects in the Electric fund include extending fiber optic capabilities, relocating or burying electric infrastructure along road and sidewalk projects, and $3.5 million for projects related to new development. Pecan Branch Wastewater Treatment construction 12 FY2019 Annual Budget Employee Compensation and Benefits The FY2019 budget includes a compensation and benefits package that will allow the City to recruit and retain quality employees, one of the major goals of the City Council. The budget includes a merit based increase in salaries averaging 3 percent for non-civil service employees as well as funds to adjust positions found to be trailing market. There is a 5% increase in health care premiums for the employees and the City in this year’s budget to pay for rising health care costs and maintain the funds two healthy reserves. Wellness and Tuition Reimbursement programs have continued funding in FY2019. CONCLUSION While the budget continues infrastructure investment for growth and maintains a high quality of life in our community, it does it with sustainability in mind. We are managing the debt portfolio to keep one of the lowest tax rates in Central Texas. We are also strengthening our reserve funds to prepare for volatility in the future. The FY2019 Budget supports our excellent City services, builds infrastructure for the future, provides competitive compensation for our valuable employees, maintains our low tax rate and plans for future growth. We are truly pleased to present this budget to the Council and community, and look forward to a successful new year. Sincerely, David Morgan City Manager Community outreach with Fire 13 FY2019 Annual Budget COMMUNITY PROFILE OVERVIEW Founded in 1848, Georgetown, the county seat for Williamson County, was originally the agricultural trade center for the area. After the Civil War, reconstruction brought prosperity to Georgetown through four main industries -- cattle, cotton, the railroad, and the University. Georgetown has enjoyed consistent growth and development through the years. Over the last few years Georgetown’s population has grown by over 40%. The City has developed from a small suburb of Austin into a premier community. For our residents, Georgetown provides high-quality City services and features an electric utility system that will be 100% renewable by FY2018. For our guests, the City features the Most Beautiful Downtown Square in Texas as well as tourist accommodations like the Hampton Inn and the new the Sheraton Hotel and Conference Center. The City of Georgetown’s estimated FY2017 population was 58,723 within the city limits. Georgetown is a Home Rule Charter City and operates under the Council-Manager form of government. The Mayor and seven Councilmembers are elected from single-member districts, with elections held the first Saturday in May. Historic Downtown There are four National Register Historic Districts in Georgetown. The Williamson County Courthouse Historic District serves as the public square. It has been the commercial and cultural heart of the city since the original 52-blocks were marked off and offered for sale on July 4, 1848. The initial 173-acre town site has grown in all directions since then, yet the downtown business district retains its vitality, its architectural charm, and its symbolic significance. Georgetown’s Square represents one of the finest collections of Victorian commercial architecture found in the state today. The other three districts are primarily residential and include the Belford Historic District, University Avenue/Elm Street Historic District, and Olive Street Historic District. The Georgetown Main Street Program is part of the Texas Historical Commission’s Main Street Program. Georgetown became an official Texas Main Street City in 1982 and is affiliated with the National Trust Main Street Center. The Main Street Program uses a multifaceted approach emphasizing historic preservation and economic development to keep commercial storefronts aesthetically appealing in order to attract customers. The Main Street Façade & Sign Reimbursement Grant Program incentivizes and reviews proposed exterior work on storefronts, as well as roof and foundation work on commercial buildings located in the Downtown. The façade and sign grants are an economic incentive used to enhance the unique character of the Downtown. Recognizing that the Georgetown square is a touchstone in the local economy, in 2004 the City Council created a Tax Increment Reinvestment Zone (TIRZ) in the historic Downtown. The value of the zone in 2004 was $37 million. In this fiscal year, the TIRZ was valued at $93 million. The TIRZ is expected to be valued at over $125 million by 2024. Downtown Georgetown has remained steadfast in its commitment to historic preservation of the Victorian Square while providing for a vibrant reuse of buildings for retail, dining, and entertainment to ensure economic sustainability. Parks and Recreation Georgetown offers a wealth of recreation opportunities through its award winning Parks and Recreation program. In Georgetown, there are currently 34 city parks, comprising 1,007 total developed acres. In 2004, the City of Georgetown received the largest gift in its history when Jack and Cammy Garey announced that they will be donating their ranch to the City. The Gareys bequeathed their 525-acre ranch to the City of Georgetown with the agreement that it will be developed as a public City park. The ranch is west of the City, features scenic hill country terrain, and borders the San Gabriel River. In addition to their ranch, the Gareys’ gift includes their estate home and a $5 million cash donation, which will be matched by the City for the development of the park. This park is being developed to include an event center, equestrian facility, trails, and pavilions. 14 FY2019 Annual Budget The Georgetown Parks and Recreation Department has nearly 9 miles of hike and bike trails along the North and South San Gabriel Rivers. There is a 1.6 mile granite trail that loops around San Gabriel Park. In 2006, the U.S. Department of the Interior designated the San Gabriel River Trail as a National Recreation Trail. Georgetown rehabilitated a historic Fire Station into an Art Center. Adjacent to the new Art Center, the City created a pocket park with a splash pad. The Art Center, through an operating partnership with Georgetown Art Works, sponsors rotating exhibits featuring international artists, lessons, events and art youth camps. The City’s Challenge Course program is an experiential approach to team-building that involves a series of physical, mental, and emotional challenges that require a combination of teamwork skills and individual commitment. The experiential approach is based on the idea that change and growth take place when people are active physically, socially, intellectually, and emotionally. Our facilitators engage their groups in activities that give the participants opportunities to take ownership of their learning. We create situations that allow participants to actively explore and practice concepts they are learning, while also facilitating the practice of reflection on how these lessons relate to the participant’s current and future real-life situations. The Georgetown Creative Playscape was rebuilt in 2014 to incorporate new accessibility standards and safety regulations. The original construction was conceived, designed, funded, and built by community volunteers in 1993. The Creative Playscape hosts thousands of visitors each year and will remain a “Signature Destination” for the next generation of Georgetown families. It was developed with a theme highlighting Georgetown’s development through the centuries, and includes a mini-downtown. The Georgetown Public Library is a 55,000 square foot facility that includes a reference area and computer work stations, as well as, children’s areas with a performance stage and seating area. Two large community rooms are located on the second floor. The Library also houses the Red Poppy Coffee Company, a locally owned coffee house. The WOWmobile (Words on Wheels) operates year round and delivers library materials to residents of Georgetown who find it difficult or impossible to come to the library, mainly seniors, residents with limited mobility, and low income children. Education and Arts & Culture Georgetown is the home of Southwestern University. Southwestern University is an independent, selective four-year undergraduate college, offering traditional liberal arts and sciences education, with a student population of approximately 1,500. It was the first institution of higher learning in Texas, chartered by the Republic of Texas in 1840, and has received national recognition for its academic program and cost- effectiveness. Forbes named Southwestern as the #1 undergraduate liberal arts college in Texas in 2016 as well as one of the top 50 colleges in the South. Georgetown Independent School District (GISD) is a Texas Education Agency Recognized school district, and serves a diverse population of Williamson County students from pre-K to 12th grade. Georgetown ISD serves 11,000+ students at ten elementary schools, three middle schools, three high schools, and two alternative campuses. The Georgetown cultural district includes the 40-block area of downtown included in the Downtown Historic Overlay, centered by the Williamson County Courthouse Town Square. Arts and cultural attractions in the district include the Palace Theatre, Williamson Museum, Georgetown Public Library, Grace Heritage Center, Georgetown Art Center, 15 FY2019 Annual Budget downtown art galleries, and shops with hand-crafted items. Other artistic and cultural elements in the district include the Victorian-era architecture around the Square and outdoor public art. Georgetown’s cultural district application earned 930 out of 1,000 possible points from the Texas Commission on the Arts (TCA) evaluation panel. Only one other city—Houston—earned a higher score. Evaluators commented that, “Georgetown’s cultural assets are very rich and seem to be growing regularly. The city is building a great public art program, and this will be important in attracting visitors and citizens to the cultural district. The community has a reinvestment zone in place, and this is a key component for development and investment.” The Texas Legislature recognized Georgetown as the Red Poppy Capital of Texas. Red poppies have been a part of Georgetown’s landscape for over seventy years. During WWI, Henry Purl Compton (aka “Okra”) who served in the American Expeditionary Forces, sent seeds from poppies to his mother. She planted the seeds at her home which is now 507 East 7th Street. The seeds were then spread (by bees, birds, people, etc.) down the river and over much of Old Town. Red poppies now grow naturally in yards, in vacant lots, and park lands. Georgetown is one of the few locations in the United States where red poppies reseed themselves from year to year. Each April as the poppies bloom, Georgetown celebrates with the annual Red Poppy Festival, held in the beautiful historic downtown Square. Festival activities include live entertainment, arts and crafts, a children’s center, a car show, and a parade. Over 45,000 people attend the festival over the course of the weekend and the economic impact exceeds $2 million. Georgetown is also home to Inner Space Caverns. Underneath the rugged hills and flowing rivers found in the Texas Hill Country are incredible living caves and caverns. Discovered during the construction of Interstate 35, Inner Space is a living cave, which means that its formations are continuing to develop and take shape. For over 80,000 years the cavern has been constantly changing, allowing for such spectacular displays as the “Soda Straws” and the “Ivory Falls” formations. Over 130,000 people visit the caverns each year. Georgetown is the northern most “gateway” to the gently rolling hills of Central Texas. While Georgetown offers the amenities and charm of a small community, it is strategically and centrally located in the middle of the four major metropolitan areas of Texas. Austin is 30 minutes south, Dallas is 3-hours north, Houston is 3-hours southeast, and San Antonio is just one-an-a-half hours south, placing Georgetown in a very unique position for cultural and economic development. Traveling to and from Georgetown is easy along I-35. Additionally, access to Georgetown via the Austin-Bergstrom International Airport was made much easier with the opening of State Highway 130, the toll road from Georgetown to San Antonio that parallels I-35. 16 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM OVERVIEW Beginning in fiscal year 2017, the City of Georgetown embarked on an expansion of the Performance Management Program (PMP) to further integrate the City Council and City Manager’s strategic planning with operations. The PMP is based upon a department’s mission in a manner that aligns with the City’s Vision and reinforces the City’s Core Values. The program is used as a tool that aids in monitoring productivity and performance, while identifying trends and patterns to understand when a service area is strained or operating at peak performance. It offers resources to enhance performance, increase productivity, and streamline processes in areas as needed. The three pillars of the PMP are People, Processes and Services. It starts with the organizational culture and the values that we model every day. The ultimate goal of the PMP is to highlight the City as an organization that is vision inspired, mission focused, values driven, and performance based. PROGRAM HISTORY While this is the first expansion of the PMP, the Electric Utility has utilized performance management since 2007, as a way to measure effectiveness and enhance customer service. While utilizing performance management practices, the utility earned the prestigious RP3 designation by the American Public Power Association in 2016, which demonstrates their dedication to operating an efficient, safe, and reliable distribution system. CITYWIDE EXPANSION The PMP was initially expanded to the Development Division in early 2017, in order to test practices and gauge the impacts to staff and the results of the departments. The departments were able to clearly identify areas of strength and weakness, resulting in improvements to areas that needed to be refined. In October 2017, the City initiated the process of implementing the PMP across all 43 service areas. Staff trained “Mission Masters,” who were deployed across the city to facilitate mission building workshops. Once mission statements were crafted, departments had the opportunity to work with a consultant to continue the conversation, develop strategic goals, and key performance indicators. This Municipal Court Mission Building Workshop 17 FY2019 Annual Budget process allowed them to tell their story of how they contribute to fulfilling the vision and mission of the city. In the first quarter of 2018, staff developed processes and tools that were used to collect data consistently and maintain its integrity, organized semi-annual reporting schedules, and implemented a dashboard software to organize the data into a useful, visual format. During the second and third quarters of 2018, each of the service areas met with the Executive Team to vet their metrics, document processes for collecting data, and gather data for each of the key performance indicators. In December 2018, the first round of semi-annual reports to the executive team will be completed. In this short time, the implementation of the PMP has generated positive impacts for many departments and staff have found the program to be useful tool in managing their service areas. IMPLEMENTATION STATUS The City took a staggered approach for the development of the PMP process. Throughout the FY2019 Budget Document, there is a status bar indicating where the department is in the development of their PMP. Stage 1 indicates that the departmental has established a mission statement and defined goals and key performance indicators. Stage 2 of the implementation process means that the department has established a mission statement and defined goals with key performance indicators. Additionally, the department is beginning to collect and analyze their data in order to identify trends. Stage 3 is the final stage of the PMP program. Departments in stage three have established a mission statement and defined goals with key performance indicators, collected and analyzed data, and created a dashboard to track data and visually represent data. Animal Services Mission Statement Workshop 18 FY2019 Annual Budget CITY MANAGER Administrative Services CITY ATTORNEY CITY SECRETARY BOARDS & COMMISSIONS MUNICIPAL COURT JUDGE HOME RULE CITY Citizens of Georgetown CITY COUNCIL Mayor and Councilmembers LIBRARY Library Services Director PLANNING Planning Director Convention & Visitors Bureau POLICE SERVICES Police Chief Administrative Services Bureau Animal Services Operations Bureau Code Enforcement FINANCE AND ADMINISTRATION Finance Director Accounting Finance Administration Municipal Court Fleet Services Purchasing ECONOMIC DEVELOPMENT Economic Development Director UTILITY OPERATIONS Utility Operations Director Control Center Energy Services Safety & Training Technical Services Water Services FIRE SERVICES Fire Chief Emergency Services Support Services INFORMATION TECHNOLOGY Information Technology Director IT Capital Replacement & Projects IT Operations GEORGETOWN UTILITY SYSTEMS General Manager of Utilities DEVELOPMENT & PLANNING Assistant City Manager COMMUNITY SERVICES & FINANCE Assistant City Manager ENGINEERING Systems Engineering Director Electrical Engineering Engineering Water/Wastewater Engineering GUS Administration PUBLIC WORKS Public Works Director Airport Solid Waste & Recycling Services Stormwater Drainage Streets Public Works Administration CUSTOMER CARE Customer Care Director Customer Care Marketing and Conservation Housing & CDBG Grants Inspection Services PARKS & RECREATION Parks & Recreation Director Facilities Maintenance Parks & Administration Recreation Tennis Center ORGANIZATIONAL CHART This page visually represents the Divisions and Departments of the City of Georgetown. HUMAN RESOURCES Human Resources Director Arts & Culture EMS Resource Management Garey Park Library ASSISTANT TO THE CITY MANAGER Communications BIP 19 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 20 FY2019 Annual Budget Mayor Dale Ross and the Georgetown City Council STRATEGIC VISION 21 FY2019 Annual Budget STRATEGIC VISION Strategic Visioning in Georgetown ............. 23 City Council Strategies ................................ 25 Master Plans ............................................... 27 Annual Budget Process ............................... 28 Annual Budget Calendar ............................. 30 22 FY2019 Annual Budget    F   STRATEGIC VISIONING IN GEORGETOWN COMMUNITY VISION AND COMPREHENSIVE PLAN   Section 213.002 of the Texas Local Government Code grants  municipalities the authority to “adopt a comprehensive plan for  the long‐range development of the municipality.” Georgetown  has a long and successful history of community involvement in  the development of a comprehensive plan to guide growth within  the community.   As early as 1964, the citizens of Georgetown  realized the importance of such a plan in shaping the long‐term  growth of the City.  In 1986, voters approved a City Charter  amendment requiring a comprehensive plan. This amendment  committed the City to plan as a “continuous and ongoing  governmental function,” with the common goal of maintaining  and enhancing a high quality of life for the City’s residents. The  Charter establishes that the comprehensive plan must contain  the “Council's policies for growth, development, and  beautification of the land within the corporate limits and the  extraterritorial jurisdiction of the City, or for geographic portions  thereof including neighborhood, community or area‐wide plans.”   The City adopted its first comprehensive plan in 1988 and  updated it in 2006.    The first component of the process is the strategic thinking and  visioning by the City Council, typically through a visioning and  priority‐setting workshop.  This Council workshop serves an  integral role in linking the long‐term vision and plans to the  ongoing and current needs of the community.   Using Council’s  priorities, biennial citizen survey feedback and growth  assumptions, five‐year comprehensive Capital Improvement Plan  and business plans are prepared.  These plans are reviewed and  adjusted by staff and Council, and serve as the basis for the  annual budget preparation.    GEORGETOWN 2030 PLAN  The comprehensive plan for the City is the Georgetown 2030 Plan. The process to update the City’s comprehensive  plan began in 2006 and used a broad cross‐section of citizens that provided input and ideas throughout the process.   Meetings were held that allowed citizens and stakeholders the opportunity to voice their ideas and concerns about  community growth over the next 20 years.  The Georgetown 2030 Comprehensive Plan is the product of a careful  design process that incrementally built consensus on the desired future of the City and the means to achieve that  future. The 2030 Plan was adopted by City Council in 2008.  City Staff will work with the Council and Community to  update the 2030 plan in FY2018.     The 2030 Comprehensive Plan builds on the foundation created by the 1988 Plan and advances the planning for the  City’s future by establishing a Vision Statement that reflects the shared values and aspirations of citizens.      Vision •2030 Plan •Council Vision •Citizen Input Strategic Goals •Quality of Life •Sustainable Development •Balanced Transportation •Effective Governance Focus Areas •Promote a Culture of Inclusion •Attract and Retain Quality  Employees •Improve Internal Processes •Customer Service Organization •Ensure Financial Stewardship Master Plans •Parks & Recreation Master Plan •Downtown Master Plan •Electric Utility Master Plan •Water Services Master Plan •Overall Transportation Plan •Facilities Master Plan Annual Budget •Five‐year Financial Plans •Capital Improvement Projects •Strategies 23 FY2019 Annual Budget    F   2030 Vision Statement  In 2030, Georgetown is a growing city, recognized throughout the region and the nation as a  premier  community  of  choice  by virtue  of  its  exceptional  livability;  proud  historic  heritage;  welcoming, engaging people; safe neighborhoods; variety of well‐paying jobs; excellent public  schools; vibrant arts and cultural offerings; and well‐planned infrastructure, transportation, and  public facilities.     We have taken advantage of our strategic location by embracing sound, managed growth, and  harnessing and guiding it to deliberately shape Georgetown as we choose it to be. In embracing  sound growth and encouraging a variety of densities and architectural styles, we have promoted  sustainable development patterns that are compatible with our natural resources and historic  character. We have encouraged innovation in development practices, raised quality standards for  new development, re‐invested in downtown and historic neighborhoods, and revitalized areas in  transition. We have achieved greater economic autonomy by attracting quality employment and  an array of local retail and commercial services to grow our tax base, safeguard our fiscal health  and retain our talented youth. All of our neighborhoods are safe and thriving, and offer quality,  affordable housing to households of all ages, lifestyles and economic means.    We  have  achieved  our  Vision  by  exercising  leadership  and  by  mobilizing  citizens,  civic,  and  neighborhood organizations, local businesses and institutions to work together in partnership with  the City of Georgetown, its elected and appointed leaders and staff.     We have crafted our Vision to articulate community values and aspirations, structured into the  following four major themes:  STRATEGIC GOALS  To meet the challenges set forth by the 2030 Plan, the City adopted a new process in preparation for the FY2013  annual budget.  With guidance from Council, staff developed a framework for a strategic guidance from the Council  that directs a more detailed business planning process at the staff level.  At the Council level, the focus is strategic  thinking and visioning that sets policies and direction for the City Manager and staff.    The 2030 Comprehensive Plan has four major themes listed below that frame the budget process.     QUALITY OF LIFE: Focuses on Community Character, the People, Educational and Cultural Opportunities, and  Public Safety.   SUSTAINABLE DEVELOPMENT: Attract a desired balanced development, support homegrown businesses,  promote development compatible with safe and efficient traffic movement, prevent incompatible  development, and deliver utility services to meet the needs of the community.   BALANCED TRANSPORTATION: Progress towards functional, well‐integrated, multi‐modal transportation system  that implements improvements to the local road and traffic controls and enhance traffic flow and safety.   EFFECTIVE GOVERNANCE: Maintain our City government’s reputation for providing a high level of  responsiveness to citizens and exercise visionary leadership in planning and investing for the future.  24 FY2019 Annual Budget CITY COUNCIL STRATEGIES In the fall of 2015, the City Council went through a series of visioning exercises to clarify their role. Council developed  a vision statement for the City, created a list of goals to help drive policy decisions, and developed a list of strategies  to achieve those goals. These goals were revisited in the fall of 2017.  The Council’s vision for the City helps shape  policy and provides clear and concise direction to staff, who have been working to develop and execute  implementation plans around each of these strategies.  Below are the City Council developed vision, goals, and  strategies for the City to accomplish in the coming years.    Role of Council  As a representative democracy, we provide a voice for each district so the Council can make decisions that serve the  best interests of the City of Georgetown as a whole.  To establish a vision and common goals that will protect the  past and innovate for the future of our City, we are committed to the following:     Keep the City physically safe and fiscally sound   Establish appropriate policies   Approve effective budgets   Exercise fiduciary and financial responsibility   Provide guidance, support, and oversight to the Council’s direct reports   Hold key staff accountable for effectively running the City                          Vision  Georgetown: A caring community honoring our past and innovating for the future    City Council Goals  Culture   Georgetown is a truly diverse, vibrant, inclusive, and socially dynamic City where everyone has the opportunity to  participate in, and benefit from, our economic, political, and social activities.  Employees  Our outstanding and innovative City Employees work diligently to bring the Vision of Council to life and deliver  exceptional services to our customers while exemplifying our Core Values.  Internal Processes  Our policies and procedures are easy to understand, and consistently and professionally applied. Our internal  processes are effective, efficient, fair, inventive, transparent, and make us a desired destination for residents and  businesses.  Customer  Anyone interacting with the City will have such a positive experience that they will tell everyone about it.  Council Vision Broadly, what do we  want the City of  Georgetown to look  like in the future? Council Goals What will the City  have to do to  achieve that vision? Council Strategies What individual  tasks need to be  done to help  accomplish each  goal? 25 FY2019 Annual Budget Financial  To maintain a fiscal environment conducive to attaining the goals of the City.    Council Strategies   Become a destination for unique experiences   Create a strategy to increase mobility   Promote greater diversity in our population and our businesses   Create and maintain outstanding aesthetics and a welcoming appearance and spirit   Review the annexation and MUD strategy   Monitor, promote, and communicate a long‐term water and utilities plan and strategy   Expand on our reputation as a City of Innovation   Increase our influence with State Government    Expand our role to develop collaborative strategies with GISD, Southwestern, and other entities    City staff has been working to develop and execute implementation plans for each of these 9 strategies.  Staff has  regular check‐ins with the City Manager to provide progress updates.  The City Manager provides updates to the  City Council to confirm the strategy execution is aligned with the Council’s goals and vision.        26 FY2019 Annual Budget MASTER PLANS  While the City of Georgetown 2030 Comprehensive Plan is a policy document, the goals and actions identified in it  will only become a reality by concerted and consistent implementation efforts. This requires that the City  administration, departments, and City Council actively uses the 2030 Comprehensive Plan as a key reference for all  decisions and actions.  The 2030 Plan identifies elements, or master plans, needed to frame the strategic planning  and multi‐year budgeting process.  These master plans serve as a platform to secure input and consensus regarding  strategies to achieve the goals outlined in the 2030 Plan.     The intent is to update master plans decennially, pending Council funding and direction, to provide a sustainable and  manageable business planning process. Detailed Master Plans drive capital infrastructure programs and  Departmental strategic plans. Brief descriptions of each of the City’s Master Plans are below.  Copies of these master  plans are available on the City’s website (https://files.georgetown.org/category/master‐plans/).    1. Airport Master Plan: Provides a long‐range plan to guide current and future activity at the Airport.  2. Arts and Culture Strategic Plan: Helps guide the City’s planning for the cultural district for the next three to  five years.  3. Citizen Participation Plan: Seeks to establish and coordinate procedures for the City to effectively and  efficiently communicate relevant information and its effects to the public. Additionally, this plan seeks to  proactively solicit feedback, improve community outreach, and provide opportunities for public participation  in the City’s decision‐making process.  4. Downtown Master Plan: Sets the vision for Downtown and guides strategic decisions about future  developments and enhancements.  5. Future Land Use Plan: Lays out land use throughout the City and ETJ.  This plan is intended to convey the  direction that the City is seeking in terms of its impact on established growth patterns, transportation, and  open space.  6. Housing Plan: Guides the City in the development of affordable housing.  7. Information Technology Master Plan: Utilized by the IT Steering Committee (ITSC), this plan identifies  software projects that may be needed over a five‐year horizon.  The intent of the plan is to ensure that  resources expended on software are invested wisely and that the risks presented by those projects are  minimized.  8. Land Use Plan: Provides an outline for new and ongoing elements pertaining to growth and development in  the City.  9. Library Strategic Plan: Helps guide the City’s planning for the Library for the next 3 to 5 years.  10. Parks and Recreation Master Plan: Provides an assessment of the current system, to allow the citizens the  opportunity to voice their desires and concerns, and to provide recommended priorities that will guide staff  and elected officials on how to plan for future parks and recreation needs.  11. Public Safety Plan: Acts as an outline for four long‐term strategic priorities: enhancing public safety,  organizing development, advancing teamwork and partnerships, and emergency management.  12. Sidewalk Master Plan: Inventories existing pedestrian infrastructure, identifies design deficiencies, evaluates  future sidewalk requirements, and develops an implementation plan.  13. Trails Master Plan: Identifies key trail corridors and guides the creation of a citywide trail network.   14. Transportation Master Plan: Guides future roadway improvements, construction of new facilities, and  outlines the City’s transportation goals.  15. Utility Master Plan: Oversees the City in planning for long‐term expansion and development of the water,  wastewater, and electric utilities.  27 FY2019 Annual Budget FY2019 ANNUAL BUDGET PROCESS The Budget process is an essential element of the financial planning, control, and evaluation process of municipal  government. The annual budget includes all of the operating departments of the general fund, proprietary funds,  debt service funds, special revenue funds, as well as the City’s five‐year capital improvement plan.    COMPREHENSIVE PLAN  The Georgetown 2030 Plan is the City’s comprehensive plan as required by the City of Georgetown Charter (Section  1.08). The plan seeks “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 City’s Annual Budget is designed to further implement the 2030 Plan.    CITY CHARTER REQUIREMENTS  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.”     PREPARATION  The City’s budget process begins each year with the Capital Improvements Program (CIP) planning process during  February. CIP budgets are prepared on five‐year planning horizons and use different variables relating to  population trends, development patterns, and projected growth. Revenue estimates for utility operations, as  well as development impact fees, are also prepared to forecast the ability of the rate base to fund needed capital  maintenance, upgrades, and expansions. Five‐year pro‐forma models for each utility are prepared, as well as a  five‐year General Fund and property tax model, which is prepared to determine the impact of general  infrastructure and facilities improvements on future property tax rates.    During the budget process, the City Manager and the Management Team hold budget review meetings to evaluate  the one‐year annual operating budget needs against the priorities and available resources. The biannual citizen  survey results are reviewed.  The budget is reviewed in public workshops with the City Council in June and July.  The City Manager prepares the Proposed Budget, allocating resources to best meet the goals needed to execute  the priority areas to further the implementation of the 2030 Plan.    PUBLIC PARTICIPATION  The budget review process includes City Council participation in the development of each segment, while allowing  for sufficient time to address policy and fiscal issues. The City Council holds public hearings to allow the public to  provide comment and feedback on the City Manager’s Proposed Budget. A copy of the City Manager’s Proposed  Budget is filed with the City Secretary and budget information is also posted to the City’s website. The City also  produces a budget highlight video which is posted on our social media outlets, website, and City YouTube channel.     ADOPTION  Once budget appropriations are finalized, Council will adopt by Ordinance the final proposed budget as amended.  The budget will be effective for the fiscal year beginning October 1st.    APPROPRIATIONS  Budget control is at the division level for all funds. The budget is adopted by personnel, operations and capital  (POC) totals within departments. Total appropriations are presented by Funds/by Divisions and by Funds/by POC.  POC detail by department is included on each department summary page. The Charter (Section 6.030.) provides  that any transfer of appropriation between funds must be approved by the City Council. The City Manager  may transfer, without City Council approval, appropriations between departments within the same operational  28 FY2019 Annual Budget division and fund. The City Manager may also authorize transfer of salary adjustment monies between funds that  are budgeted in a citywide account.    BUDGET AMENDMENTS  The Charter (Section 6.04) provides a method 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 or 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.     29 FY2019 Annual Budget    FY2018 Annual Budget  FY2019 ANNUAL BUDGET CALENDAR OF EVENTS                                   Budget process schedule set.   Capital Improvement Program (CIP) internal department meetings to discuss proposed projects, including 5‐year model update.   City Council reviews Five Focus Areas and recommends priorities for FY2019.   Internal Service Funds (ISF) meet with each division for FY2019 needs.      FTE counts and initial personnel projections.   ISF allocations are prepared.   Preliminary revenue projections: sales tax, utilities, fees for service charges, and development fees.   FY2019 Base Budgets, Service Level Improvements and new Program Requests are completed.       Five‐year General Fund financial model is developed.   Annual review and update of Fiscal and Budgetary Policy.   Base Budgets are reviewed in detail by Finance.   Service Level Improvements and Program Requests are reviewed by the Executive Team.   Preliminary assessed value and property tax revenue projected.      FY2019 CIP presentation to Council and Boards.   Budget Team assembles a workbook that includes all Service Level Improvement and Program requests for City Manager review.  These  requests are all linked to long‐term goals from the City’s comprehensive plan.   Revenue and expenditure projections are monitored and updated.      Five‐year CIP presented to Council.   City Manager’s Preliminary Budget is presented to Council.   Tax roll finalized.   Property tax rate and revenue projections finalized.      Departmental narratives and performance measures are submitted.   Finalize FY2019 New Programs.   Finalize FY2019 proposed tax rate.   Final recommendations and Budget Summary distributed to Council and public.   Public hearings on proposed budget and tax rate are held.   Budget and tax rate ordinances presented to and adopted by Council.      Implement FY2019 Annual Budget.     Budget amendments may be made during the year in accordance with state law and City Charter.  See detailed requirement in the Budget  and Fiscal Policies included in the Reference Section.  Typically, budget amendments are proposed to Council as part of the Mid‐Year Annual  Budget Review in May of each year.  JANUARY - FEBRUARY MARCH - APRIL MAY JUNE JULY AUGUST - SEPTEMBER OCTOBER BUDGET AMENDMENTS 30 FY2019 Annual Budget FINANCIAL SUMMARY Family picnic at Music on the Square 31 FY2019 Annual Budget FINANCIAL SUMMARY Budgeted Revenues ................................... 33 Budgeted Expenses .................................... 34 Major Revenue Sources ............................. 35 All Funds Summary by Fund/by Division .... 38 All Funds Summary by Fund/by POC .......... 40 City Departments by Fund .......................... 42 Fund Structure............................................ 43 32 FY2019 Annual Budget FINANCIAL SUMMARY FY2019 BUDGETED REVENUES AND SOURCES OF FUNDS Budgeted revenues total $337.7 million in FY2019. The primary revenue categories consist of property tax, sales tax, charges for services, utility revenues, and bond proceeds. Overall, budgeted revenues are 0.13% lower than FY2018 year-end projections, primarily due to the variance in bond proceeds and development fees. Utility revenue represents 37% of all revenue and is budgeted at $125 million in FY2019. Due to population growth and increased valuation of existing property, property tax revenue is budgeted to increase by 8.82%, relative to the year-end projections. The property tax rate remained the same in FY2019. Sales tax revenue is also expected to increase in FY2019. It is anticipated that sales tax revenue will exceed $28 million for the first time in the City’s history. Revenue FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Bond Proceeds 51,948,032 45,337,000 44,437,000 43,528,165 - 43,528,165 Charges for Services 17,063,255 18,841,683 18,895,683 20,720,721 2,760,896 23,481,617 CRR Credits - - - - - - Development and Permit Fees 5,918,939 4,164,000 5,861,277 4,698,000 - 4,698,000 Franchise Fees 4,973,295 5,213,863 5,300,544 5,434,000 - 5,434,000 Interfund Tranfers - ROI, Etc.23,802,789 22,078,943 22,068,824 20,692,531 (40,000) 20,652,531 Other Revenue 55,229,561 54,631,538 62,607,504 54,892,177 (2,760,896) 52,131,281 Parks and Rec Fees 2,351,372 2,556,220 2,655,500 2,953,100 - 2,953,100 Property Tax 25,551,720 28,033,429 28,084,102 30,561,662 - 30,561,662 Sales Tax 24,577,540 26,081,250 26,600,000 28,302,400 - 28,302,400 Utility Revenue 113,409,641 118,634,159 121,648,072 125,959,499 - 125,959,499 Grand Total 324,826,144 325,572,085 338,158,506 337,742,255 (40,000) 337,702,255 33 FY2019 Annual Budget FY2019 BUDGETED EXPENSES Budgeted expenses total $354 million in FY2019, which represents a decrease of 12.6%, relative to the FY2018 year- end projections. Electric related expenses are the largest category totaling $82.1 million, this includes capital improvement expenses totaling $7.86 million. Water expenses are expected to decrease over year-end projections by 27.03% in FY2019. The Water CIP is significant less in FY2019 has the utility finishes the more robust CIP spending plans budgeted in FY2017 and FY2018. General Fund expenses total $69.3 million, which represents an increase of 7% relative to year-end projections. The increase to the General Fund is primarily driven by a full year of operational expenses for Garey Park and by the consolidation of the integrated Fire and EMS system into the General Fund. The variance between total expenses and total revenues reflects the use of fund balances from previous fiscal years for capital and other one-time uses, per the City’s fiscal policy. Expenses FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Electric 77,788,371 80,184,792 79,503,838 81,745,627 438,550 82,184,177 General Capital Projects 25,903,607 59,586,498 59,586,498 20,684,000 - 20,684,000 General Debt Service 14,881,601 16,621,744 16,308,233 19,098,656 - 19,098,656 General Fund 57,746,835 65,295,298 64,889,319 65,262,034 4,134,155 69,396,190 Internal Service Funds 33,321,153 41,617,052 40,750,713 42,329,341 1,432,457 43,761,797 Other Enterprise Funds 6,926,621 8,930,785 8,697,181 8,390,739 111,962 8,502,701 Special Revenue Funds 19,976,300 46,746,257 30,967,710 35,618,137 (1,318,035) 34,300,102 Water Fund 57,604,769 104,597,349 104,587,376 75,186,825 1,134,810 76,321,635 Grand Total 294,149,257 423,579,774 405,290,868 348,315,359 5,933,900 354,249,258 34 FY2019 Annual Budget MAJOR REVENUE SOURCES Property Taxes are levied on January 1 of each year. The Williamson Central Appraisal District determines the value for each property in the city. Property tax rolls are certified in July and the tax rate is adopted in September, along with the budget. The City’s tax collector, the Williamson County Tax Collector, sends statements in October to each taxpayer. Budgeted revenues from ad valorem taxes total $30.56 million. The adopted property tax rate for FY2019 is $0.42000 per $100 of valuation. The tax rate is the same as the FY2018 rate and represents the one of the lowest tax rates in the greater Austin MSA. For FY2019, 19.955 cents per $100 valuation is allocated for Operations and Maintenance (O&M). The remaining 22.045 cents per $100 valuation is allocated for Interest and Sinking (I&S) to retire general debt. Due to projected population growth and proposed new development in the pipeline, it is anticipated that property tax revenue will continue to grow for the next few years. Sales Tax Revenue is budgeted at $28.3 million. The City of Georgetown uses detailed, confidential, Georgetown- specific sales tax information from the State, as well as permitting data, and aggregate sales tax information from all Texas cities to produce a sector based, multiple regression predictive model. The model is reviewed, analyzed, and updated monthly. The City’s sales tax rate is 8.25% for goods or services sold or delivered within the boundaries of the City. The tax is collected by businesses making the sale and is remitted to the State Comptroller of Public Accounts on a monthly, quarterly, or annual basis. Of the 8.25% tax, the State retains 6.25% and distributes 2% to the City. The 2% is allocated in the following categories. • 1.000% is used for general operating purposes. • 0.500% is used for transportation improvements through the Georgetown Transportation Enhancement Corporation (GTEC), the City’s 4B Economic Development Corporation, authorized in May 2001. • 0.125% is for the Georgetown Economic Development Corporation (GEDCO), the City’s 4A Economic Development Corporation, approved in May 2005. • 0.125% is for property tax relief (budgeted in the General Fund) was approved in May 2005. 35 FY2019 Annual Budget • 0.250% is used for street maintenance, with a sunset revision approved in November 2010, and the tax reauthorized in November 2014. Overall, the City sales tax revenue has increased over the past few years. New development coupled with population growth has resulted in the City’s sales tax revenue increasing year over year. Operating Utility Revenue for electric, water, and wastewater services is anticipated to generate $135 million in FY2019, which represents an increase of 2.57% relative to year-end projections. In the spring of 2018, a utility rate study for both electric and water was completed. The cost to serve study proposed a 4.33% increase on the residential customer base rate with no variable rate adjustment for electric service. To mitigate the impact the proposed $4.80 per month base rate increase, the conservation fee is being reduced from $1 a month to $0.20 per month. The cost of service recommendation also includes an 11% increase on the municipal rate and 73% on municipal water services. The increases are reflected in the expenses of the Water Fund and other City operational funds. The rate changes go into effect January 2019. Utility revenue projections are based on five-year forecasting models for each utility. The City prepares a financial model of each utility, forecasting revenues, expected infrastructure needs, and operations. The models are prepared based upon assumptions regarding customer growth, the City’s five year capital improvement plans, forecasted increases in costs, including personnel, and historical data. The models serve as a planning tool to forecast the ability to pay cash for infrastructure, anticipate debt needs for the upcoming five to ten year period, as well as predict rate increases for customers. Electric and Water Revenues Model Assumptions: • Calculated on a five-year rolling average of per capita consumption in order to hedge against variations in weather conditions. • Growth estimates are based upon building permits, expected build out of subdivisions, and other planning and development activity. • Assumes a 3% peak load growth for Electric through the next five years, as the $70.17 $75.02 $76.01 20 30 40 50 60 70 80 FY2017 Actual FY2018 Projected FY2019 BudgetMillionsElectric Operating Revenue $57.17 $57.30 $59.72 20 25 30 35 40 45 50 55 60 65 FY2017 Actual FY2018 Projected FY2019 BudgetMillionsWater Operating Revenue 36 FY2019 Annual Budget City’s southern electric service area continues to develop. • Assumes a 1 - 2% customer growth for Water for the next five years. • The decrease in water revenue in FY2018 is due to capital recovery and other revenue. Wastewater Revenues Model Assumptions: • Assumes a 1 - 2% customer growth over the next five years. • Flat rates allocate cost equitably between all system users and eliminating any cross-class subsidies. • In FY2017, an increase of 4.7% is applied to the wastewater base rate of each customer class. For residential customers, this equates to an increase of $1.40 per month. The wastewater rate has not changed since 2007. Airport Revenue consists primarily of fuel sales, T- hangar rentals, and tie down fees. For the past several years, the airport fund has had positive cash and able to services its debt requirements, fund operations, and meet its contingency requirements. Operating revenue is projected to increase by 9.2% in FY2019 over FY2018 year-end projections. Stormwater Revenue is collected on a per unit basis to pay for maintenance of drainage, detention, and filtration infrastructures, and to pay for the debt service on bonds issued for major capital drainage improvements. In FY2016, the rate was adjusted to $6.50 to help cover the impacts of federally regulated Municipal Separate Storm Sewer System (MS4) requirements. Overall revenues are budgeted higher in FY2018 relative to the previous years due to growth in the City. Capital Recovery Fee Revenue consists of Service Improvement Fees and Impact Fees. Service Improvement fees are collected from specific developments by agreement on a per unit basis to offset costs of infrastructure improvements to serve these developments. Impact fees are assessed to all development units and are updated at least every five years in accordance with Texas Local Government Code Chapter 395. Interfund Transfers include transfers between funds (e.g. the return on investment or ROI transferred to the General Fund from the utility funds each year). Miscellaneous Revenues include charges for services, interest income, grant revenue, franchise fees, and environmental service revenue, which is associated with pass-through billing for Solid Waste recycling services. $3.38 $3.53 $3.85 0 1 2 3 4 5 FY2017 Actual FY2018 Projected FY2019 BudgetMillionsAirport Operating Revenue $3.41 $3.54 $3.64 3.25 3.3 3.35 3.4 3.45 3.5 3.55 3.6 3.65 3.7 FY2017 Actual FY2018 Projected FY2019 BudgetMillionsStormwater Operating Revenue 37 FY2019 Annual Budget ALL FUNDS SUMMARY BY FUND/BY DIVISION Total Budget General Fund Special Revenue Funds General Capital Projects Fund General Debt Service Fund Beginning Fund Balance 93,279,587 10,463,385 30,749,063 1,444,673 2,417,437 SOURCES AND REVENUES Bond Proceeds 43,528,165 - 7,200,000 20,684,000 - Capital Recovery Fee 10,050,000 - - - - Charges for Services 20,664,721 2,428,000 494,500 - - Development and Permit Fees 4,661,000 3,307,000 - - - EMS Revenue 2,780,896 2,780,896 - - - Franchise Fees 5,434,000 5,434,000 - - - Grant Revenue 392,608 65,000 287,608 - - Interest 1,450,363 2,000 319,400 247,500 165,000 Interfund Tranfers - ROI, Etc.20,152,531 9,299,272 350,000 - 3,285,434 Other Revenue 40,767,310 4,783,620 2,660,813 225,000 - Parks and Rec Fees 2,960,100 2,960,100 - - - Property Tax 30,561,661 13,850,000 1,411,661 - 15,300,000 Sales Tax 28,302,400 15,924,475 12,377,925 - - Special Improvement Fees 37,000 - - 37,000 - Utility Revenue 125,959,499 9,328,500 - - - Grand Total 337,702,255 70,162,863 25,101,907 21,193,500 18,750,434 USES AND EXPENSES Capital Improvements 33,689,670 - 20,000 19,075,000 - Community Services & Finances 33,417,705 12,145,134 1,766,092 - - CRR Credits (3,500,000) - - - - Debt Issuance Cost 181,440 - - - - Debt Payments 24,929,778 - - - 19,098,656 Development & Planning 6,635,886 3,023,293 2,976,825 - - Fire 18,243,601 17,829,601 414,000 - - GEDCO 7,785,907 - 7,785,907 - - Georgetown Utility Systems 124,747,309 13,595,211 3,819,147 - - GTEC 15,907,822 - 15,907,822 - - Interfund Transfers 7,602,630 346,000 485,583 1,609,000 - Management Services 19,343,103 6,317,269 - - - Police 16,302,640 16,139,681 162,959 - - Purchased Power 48,000,000 - - - - TIRZ 961,768 - 961,768 - - Grand Total 354,249,259 69,396,190 34,300,103 20,684,000 19,098,656 Ending Fund Balance 76,732,583 11,230,058 21,550,868 1,954,173 2,069,215 CONTINGENCY AND RESERVES 90 Day Operational Contingency 24,829,247 9,750,000 819,258 - - Arterial Reservation 750,000 - 750,000 - - Benefit Payout Reserve 255,000 255,000 - - - Contingency 25% of Op Rev 1,768,275 - 1,768,275 - - Economic Stability Reserve 1,225,000 1,225,000 - - - IBNR 650,000 - - - - Maintenance Contingency - - - - - Non-Operational Contingency 17,866,421 - - - 1,947,110 Perpetual Reserve 480,289 - 480,289 - - Rate Stabalization 1,532,000 - - - - Reserve for TIA 1,839,815 - - 1,839,815 - Reserved Bond Proceeds - - - - - Reserved for Capital 4,068,335 - 1,303,613 - - Grand Total 55,264,382 11,230,000 5,121,435 1,839,815 1,947,110 Available Fund Balance 21,468,201 58 16,429,433 114,358 122,105 GOVERNMENTAL FUNDS 38 FY2019 Annual Budget Total Budget Electric Fund Water Fund Other Enterprise Funds Internal Service Funds Beginning Fund Balance 93,279,587 8,814,823 27,669,833 1,162,833 10,557,540 SOURCES AND REVENUES Bond Proceeds 43,528,165 7,864,165 6,050,000 1,730,000 - Capital Recovery Fee 10,050,000 - 10,050,000 - - Charges for Services 20,664,721 - - - 17,742,221 Development and Permit Fees 4,661,000 - 1,354,000 - - EMS Revenue 2,780,896 - - - - Franchise Fees 5,434,000 - - - - Grant Revenue 392,608 - - 40,000 - Interest 1,450,363 38,000 569,400 25,560 83,503 Interfund Tranfers - ROI, Etc.20,152,531 95,787 103,725 - 7,018,313 Other Revenue 40,767,310 5,243,546 5,248,146 3,879,002 18,727,183 Parks and Rec Fees 2,960,100 - - - - Property Tax 30,561,661 - - - - Sales Tax 28,302,400 - - - - Special Improvement Fees 37,000 - - - - Utility Revenue 125,959,499 70,630,166 42,393,833 3,607,000 - Grand Total 337,702,255 83,871,664 65,769,104 9,281,562 43,571,220 USES AND EXPENSES Capital Improvements 33,689,670 225,000 13,118,670 1,251,000 - Community Services & Finances 33,417,705 - - - 19,506,479 CRR Credits (3,500,000) (3,500,000) - - - Debt Issuance Cost 181,440 156,840 - 24,600 - Debt Payments 24,929,778 1,386,781 4,049,483 394,858 - Development & Planning 6,635,886 - - - 635,767 Fire 18,243,601 - - - - GEDCO 7,785,907 - - - - Georgetown Utility Systems 124,747,309 35,464,056 55,337,695 6,051,983 10,479,217 GTEC 15,907,822 - - - - Interfund Transfers 7,602,630 451,500 3,815,787 780,260 114,500 Management Services 19,343,103 - - - 13,025,834 Police 16,302,640 - - - - Purchased Power 48,000,000 48,000,000 - - - TIRZ 961,768 - - - - Grand Total 354,249,259 82,184,177 76,321,635 8,502,701 43,761,797 Ending Fund Balance 76,732,583 10,502,310 17,117,302 1,941,694 10,366,963 CONTINGENCY AND RESERVES 90 Day Operational Contingency 24,829,247 4,082,999 7,498,183 842,728 1,836,079 Arterial Reservation 750,000 - - - - Benefit Payout Reserve 255,000 - - - - Contingency 25% of Op Rev 1,768,275 - - - - Economic Stability Reserve 1,225,000 - - - - IBNR 650,000 - - - 650,000 Maintenance Contingency - - - - - Non-Operational Contingency 17,866,421 6,419,311 9,500,000 - - Perpetual Reserve 480,289 - - - - Rate Stabalization 1,532,000 - - - 1,532,000 Reserve for TIA 1,839,815 - - - - Reserved Bond Proceeds - - - - - Reserved for Capital 4,068,335 - - - 2,764,722 Grand Total 55,264,382 10,502,310 16,998,183 842,728 6,782,801 PROPRIETARY FUNDS 39 FY2019 Annual Budget ALL FUNDS SUMMARY BY FUND/BY PERSONNEL-OPERATING-CAPITAL Total Budget General Fund Special Revenue Funds General Capital Projects Fund General Debt Service Fund Beginning Fund Balance 93,279,587 10,463,385 30,749,063 1,444,673 2,417,437 SOURCES AND REVENUES Bond Proceeds 43,528,165 - 7,200,000 20,684,000 - Capital Recovery Fee 10,050,000 - - - - Charges for Services 20,664,721 2,428,000 494,500 - - Development and Permit Fees 4,661,000 3,307,000 - - - EMS Revenue 2,780,896 2,780,896 - - - Franchise Fees 5,434,000 5,434,000 - - - Grant Revenue 392,608 65,000 287,608 - - Interest 1,450,363 2,000 319,400 247,500 165,000 Interfund Tranfers - ROI, Etc.20,152,531 9,299,272 350,000 - 3,285,434 Other Revenue 40,767,310 4,783,620 2,660,813 225,000 - Parks and Rec Fees 2,960,100 2,960,100 - - - Property Tax 30,561,661 13,850,000 1,411,661 - 15,300,000 Sales Tax 28,302,400 15,924,475 12,377,925 - - Special Improvement Fees 37,000 - - 37,000 - Utility Revenue 125,959,499 9,328,500 - - - Grand Total 337,702,255 70,162,863 25,101,907 21,193,500 18,750,434 USES AND EXPENSES Interfund Transfers 3,979,966 346,000 3,157,466 - - Personnel 66,513,931 38,897,201 369,492 - - Operations 158,436,721 27,601,715 7,818,227 - 205,069 Capital 93,877,970 2,551,274 21,901,043 20,684,000 - Debt Issuance Costs 425,440 - 114,000 - 20,000 Debt Service 31,015,231 - 939,875 - 18,873,587 Grand Total 354,249,259 69,396,190 34,300,103 20,684,000 19,098,656 Ending Fund Balance 76,732,583 11,230,058 21,550,868 1,954,173 2,069,215 CONTINGENCY AND RESERVES 90 Day Operational Contingency 24,829,247 9,750,000 819,258 - - Arterial Reservation 750,000 - 750,000 - - Benefit Payout Reserve 255,000 255,000 - - - Contingency 25% of Op Rev 1,768,275 - 1,768,275 - - Economic Stability Reserve 1,225,000 1,225,000 - - - IBNR 650,000 - - - - Maintenance Contingency - - - - - Non-Operational Contingency 17,866,421 - - - 1,947,110 Perpetual Reserve 480,289 - 480,289 - - Rate Stabalization 1,532,000 - - - - Reserve for TIA 1,839,815 - - 1,839,815 - Reserved Bond Proceeds - - - - - Reserved for Capital 4,068,335 - 1,303,613 - - Grand Total 55,264,382 11,230,000 5,121,435 1,839,815 1,947,110 Available Fund Balance 21,468,201 58 16,429,433 114,358 122,105 GOVERNMENTAL FUNDS 40 FY2019 Annual Budget Total Budget Electric Fund Water Fund Other Enterprise Funds Internal Service Funds Beginning Fund Balance 93,279,587 8,814,823 27,669,833 1,162,833 10,557,540 SOURCES AND REVENUES Bond Proceeds 43,528,165 7,864,165 6,050,000 1,730,000 - Capital Recovery Fee 10,050,000 - 10,050,000 - - Charges for Services 20,664,721 - - - 17,742,221 Development and Permit Fees 4,661,000 - 1,354,000 - - EMS Revenue 2,780,896 - - - - Franchise Fees 5,434,000 - - - - Grant Revenue 392,608 - - 40,000 - Interest 1,450,363 38,000 569,400 25,560 83,503 Interfund Tranfers - ROI, Etc.20,152,531 95,787 103,725 - 7,018,313 Other Revenue 40,767,310 5,243,546 5,248,146 3,879,002 18,727,183 Parks and Rec Fees 2,960,100 - - - - Property Tax 30,561,661 - - - - Sales Tax 28,302,400 - - - - Special Improvement Fees 37,000 - - - - Utility Revenue 125,959,499 70,630,166 42,393,833 3,607,000 - Grand Total 337,702,255 83,871,664 65,769,104 9,281,562 43,571,220 USES AND EXPENSES Interfund Transfers 3,979,966 391,500 - - 85,000 Personnel 66,513,931 7,312,707 5,178,317 1,264,641 13,491,573 Operations 158,436,721 61,735,932 30,777,037 5,176,457 25,122,284 Capital 93,877,970 8,167,543 34,011,170 1,500,000 5,062,940 Debt Issuance Costs 425,440 156,840 100,000 34,600 - Debt Service 31,015,231 4,419,655 6,255,111 527,003 - Grand Total 354,249,259 82,184,177 76,321,635 8,502,701 43,761,797 Ending Fund Balance 76,732,583 10,502,310 17,117,302 1,941,694 10,366,963 CONTINGENCY AND RESERVES 90 Day Operational Contingency 24,829,247 4,082,999 7,498,183 842,728 1,836,079 Arterial Reservation 750,000 - - - - Benefit Payout Reserve 255,000 - - - - Contingency 25% of Op Rev 1,768,275 - - - - Economic Stability Reserve 1,225,000 - - - - IBNR 650,000 - - - 650,000 Maintenance Contingency - - - - - Non-Operational Contingency 17,866,421 6,419,311 9,500,000 - - Perpetual Reserve 480,289 - - - - Rate Stabalization 1,532,000 - - - 1,532,000 Reserve for TIA 1,839,815 - - - - Reserved Bond Proceeds - - - - - Reserved for Capital 4,068,335 - - - 2,764,722 Grand Total 55,264,382 10,502,310 16,998,183 842,728 6,782,801 Available Fund Balance 21,468,201 - 119,119 1,098,966 3,584,162 PROPRIETARY FUNDS 41 FY2019 Annual Budget Administrative Services Library CITY OF GEORGETOWN FUNDING Animal Services Code Enforcement Police Support Services Police Operations Recreation Fire: Emergency Services Fire: Support Services GENERAL FUND Streets Solid Waste & Recycling Services Public Works Administration CITY DEPARTMENTS BY FUND This page visually represents the Departments of the City listed by their funding source. City Secretary’s Office Inspection Services Planning Municipal Court Parks Communications Electric Administration Electric Engineering Technical Services Resource Management ELECTRIC FUND Energy Services Electric System Operations Facilities Maintenance Engineering Fleet Services JOINT SERVICES FUND Purchasing Legal Services Conservation Customer Care INTERNAL SERVICE FUNDS Accounting Information Technology Economic Development Human Resources Finance Administration GUS Administration Business System Services Irrigation Wastewater Services WATER FUND Water Services and Administration Airport Stormwater Drainage OTHER ENTERPRISE FUNDS Convention and Visitors Bureau SPECIAL REVENUE FUNDS All other Special Revenue Funds Fire: Paramedic Fund Business Improvement Program 42 FY2019 Annual Budget TOTAL BUDGET All Funds GOVERNMENTAL FUNDS PROPRIETARY FUNDS INTERNAL SERVICE FUNDS SPECIAL REVENUE FUNDS OTHER ENTERPRISE FUNDS DEBT SERVICE FUND GENERAL FUND ELECTRIC FUND CAPITAL PROJECTS FUND FUND STRUCTURE The City uses fund accounting, a system in which accounts are organized on the basis of fund and each fund is considered to be a separate accounting entity. All funds, both governmental and proprietary, are subject to appropriation. Basis of Accounting: Governmental Funds use the modified accrual basis of accounting. Revenues are recognized when they become available and measurable. Expenditures are recognized in the accounting period in which they are incurred. Proprietary Funds use the full-accrual basis of accounting. Revenues are recognized when they are earned and measurable. Expenses are recognized when they are incurred regardless of timing or related cash flows. WATER FUND 43 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 44 FY2019 Annual Budget GENERAL FUND City of Georgetown Fire Department 45 FY2019 Annual Budget GENERAL FUND General Fund Summary .............................. 47 City Council ................................................. 54 Administrative Services .............................. 56 City Secretary’s Office ................................ 58 Communication .......................................... 60 Fire and EMS .............................................. 64 Inspections ................................................. 68 Library, Arts, and Culture ........................... 72 Municipal Court .......................................... 74 Parks, Administration and Garey Park ......... 76 Recreation and Tennis Center .................... 78 Planning ...................................................... 80 Police: Administration & Operations .......... 84 Police: Animal Services ............................... 86 Police: Code Enforcement .......................... 88 Solid Waste & Recycling Services ............... 90 Public Works and Streets ............................ 92 General Fund Five-Year Projections ........... 94 46 FY2019 Annual Budget    GENERAL FUND SUMMARY  The General Fund is the primary operating fund for the City. This fund is used to account for resources traditionally  associated with city government including public safety, parks, streets, and city management.    FISCAL YEAR 2018  Total revenues are projected to be $63 million, which is 1.1% higher than the current budget. The increased revenue  is primarily the result of higher than expected sales tax revenue. Across the state of Texas many communities are  seeing growth and Georgetown is no exception. Sales tax revenue is expected to end the year 3.1% over the original  budget.  A midyear budget amendment recognized additional sales tax revenue to offset expenditures in the General  Fund. Year‐end sales tax revenue is projected to be 1.2% over the midyear amendment.     Sanitation revenue is projected to be 1% less than budgeted. Both franchise fees and the City’s Utility Return on  Investment (ROI) revenue are expected to end FY2018 on budget. Development and Permit fees are projected to end  the year 12% higher than budget. This increase is due to continued growth in the community. Lastly, Parks and  recreation fees are expected to finish the current year 3.8% higher than budget mirroring our growth pattern.    Total  expenditures are projected to be $64.9 million, less than 1% from the amended budget.  The mid‐year  amendment included increasing expenditures to cover overtime in Fire and retirements in Police. All of the divisions  (a collection of cost centers) in the fund are expected to be at or below budget by the end of the year.      Total fund balance is projected to be $10.8 million as of September 30, 2018.  This is greater than the contingency  policy requirement of $8,500,000. Fund balance over the contingency policy requirement is available to fund non‐ recurring expenditures in FY2019, as directed by the Council. The projected available fund balance after accounting  for the FY2018 contingency and the FY2018 economic stability reserve totals $1.1 million.  This revenue is proposed  to cover our increase in FY2019 contingency.    FISCAL YEAR 2019  Budgeted revenues total $70.1 million, an increase of 10.8%  over FY2018 projections. The chart to the right identifies  General Fund revenues by source. Part of the increase is due to  an accounting change in EMS funds.    Beginning in FY2019, Emergency Medical Services will move  from a separate special revenue fund into the General Fund.  This financial structure better aligns with existing operational  structure and unified response. All revenue and expenditures  for FY2019 remain the same as when the service was in its own  fund, with the exception of clearing out interfund transfers.    Property tax revenue is $13.85 million. Due to higher valuation  and new development, property tax revenue is budgeted to  increase by 3.4% over the previous year. The proposed tax rate  is 42 cents per $100 of assessed valuation, the same rate as last  year. This rate is split between 19.95 cents for Operations and Maintenance and 22.05 cents for general debt service.  While the overall tax rate has decreased over the past few years through increases in assessed valuation, the debt  service proportion of the tax rate has steadily increased as the City funds large infrastructure projects related to  growth.      Sales Tax 22% ROI 13%Sanitation  Revenue 13% EMS  Revenue 4% Franchise  Fees 8% All Other  Revenue 20% Property  Tax 20% FY2019 REVENUES 47 FY2019 Annual Budget      Sales tax revenue is budgeted at $15.9 million, which is based on a growth trend of 4.4%. Previously, the General  Fund transferred $500,000 in sales tax revenue to GTEC, the City’s 4B Corporation, related to the Wolf Ranch retail  center.  At the June GTEC meeting, staff proposed the elimination of this a $500,000 transfer.  The GTEC board  discussed this change in methodology and approved for Council review.   Accounting for the growth trend and the  elimination of the transfer, sales tax is projected to be 8% over FY2018 projections.    Sanitation revenue totals $9.4 million in FY2019, an increase of 6.5% over FY2018 projections. Utility Return on  Investment revenue is projected to be $9 million. This transfer provides a benefit to the residents for the ownership  in Electric, Water, and Stormwater utilities.    Development fees are anticipated to increase 6.6% over FY2018 projections.  The City has seen tremendous growth  in permitting and inspection fees over the last few years.  In the reference section of the document, there is a detailed  table showing the growth in the number of inspections and permits over the past few years.      Parks and recreation revenue is budgeted at $2.9 million, which is a 11.8 % increase over the FY2018 projections.   The increase in park revenue is the result of a full year impact of Garey Park, as well as continued growth in rec  center, tennis center, and pool revenue.  Additionally, parks and rec revenue has been adjusted to account for the  expansion of existing programs like the senior golf program and day camps.    Budgeted expenditures total $69.3 million, an increase of 6.9% over FY2018 projections.   Expenses include salary step  increases in police and fire compensation, as well as market adjustments for non‐civil service employees. Employee  merit raises are proposed at an average of 3%.  There is a proposed 5% increase in medical and dental premiums for  both the City and employees beginning January 1, 2019. The increase in expense is also related to the previously  discussed accounting change in EMS funds. The budget also includes an increase in the municipal electric rate.    Currently in the budget, there is not a transfer out to the Council Special Revenue Fund.  However, following year‐ end close, any remaining fund balance after accounting for the FY2019 contingency and restoring the benefit payout  will be transferred to the Council Special Revenue Fund for one‐time expenses.    48 FY2019 Annual Budget    Proposed enhancements include the following new positions, one‐time expenditures, and new programs to respond  to Council goals and issues of growth. Highlights are listed below. A full list of funded and unfunded requests is at the  end of the General Fund section.     Planning: Annexation:  In response to the City Council  goal of establishing an annexation strategy, the first  year of a two‐year annexation plan is proposed.  This  proposed enhancement would provide the Planning  Department funds to survey properties to be annexed  and to fund mandated public notices. Adopted cost:  $127,500.     Planning: Landscape Planner: A Landscape Planner is  proposed to assist in providing support for the  development process.  Since 2012, preliminary plats  have increased by 54%, final plats by 128%, and site  development applications have increased 215%. This  position will help ensure turnaround times are met  related to tree and landscape review.  Since the  function is currently carried out by Parks staff, it also  provides relief to that department.   The position start date is January 1, 2019. Adopted cost: $76,225.     Library: Books – Library Materials: The Library department is requesting funds to keep up with bestsellers to  reduce patron waiting time for materials.  Adopted cost: $20,000.     Parks: Parks Maintenance Worker: The park system in the City of Georgetown has grown significantly over  the past few years.  Current and upcoming projects are expected to increase the number of miles of trail and  number of restrooms maintained.  Adding a Parks Maintenance Worker will provide the staff needed to  maintain the parks system.  The position start date is January 1, 2019. Adopted cost: $51,070.     Parks: San Gabriel River Algae Maintenance: The San Gabriel River impoundment in San Gabriel Park has seen  an increase in gravel deposits along the historic dam and low water crossing.  Parks and Recreation has been  unsuccessful in removing the gravel due to state and federal regulatory limitations.  This area of the San  Gabriel River is extremely popular and hosts several community events throughout the year.  This request is  to contract with a vendor to clean up this area and address large accumulation of algae.  Adopted cost:  $12,000.     Parks:  Landscape  Maintenance  Contract: In FY2017 the Parks Department implemented the current  landscape and maintenance contract.  Since that time, the park system has continued to grow.  Four park  areas and one half mile of trail will add an additional 15 acres of maintenance in FY2019.  Parks ranked second  in “quality of life services” and the trail system received the only “good or excellent” rating for mobility in  the most recent citizen survey.  The funding will allow additional time spent on park projects while ensuring  turf and landscape maintenance are addressed. Adopted cost: $20,000.     Fire Support Services: Fire and Life Safety Inspector: Inspection in Fire Services matches the growth in other  development areas of the City.  In response, Fire is requesting a Fire and Life Safety Inspector.  This position  is will assist in inspections and ensure that the construction in the City meets the Fire Code.  Adopted cost:  $148,470.     Transfers 0% Com. Servs. &  Fin. 18% Dev. Servs. 4% Fire &  EMS 26%Police 23% Public  Works 20% Admin.  Servs. 9% FY2019 EXPENSES 49 FY2019 Annual Budget     Fire Emergency Services: Fire Station 7 Staffing: Fire Station 7 is currently in the design/construction phase  with a scheduled opening of calendar year 2020.  Staff is recommending to hire 14 Firefighters in order to  make station 7 operational.  The current plan calls to hire 3 Firefighters beginning October 1, 2018 and the  remaining 11 Firefighters in July of 2019.  Funds are also included for anticipation to hire EMTs that will be  trained as paramedics, since there has been difficulty in recruiting paramedic/firefighters.  Adopted cost:  $715,832.     City Secretary: Records Preservation:  As part of a multi‐year records restoration and preservation project, the  City Secretary is requesting funding to complete the project in FY2019.  Adopted cost: $32,000.      City  Secretary:  Election  Expense: The City Secretary is responsible for the administration of elections  throughout the year.  Funding is being proposed for a potential Chisolm Trail Special Utility District election.   Adopted Cost: $50,000.     City Secretary: Laserfiche License: As the City continues to grow and add employees, additional Laserfiche  licenses are needed.  Laserfiche is the document management software used by the City.  Adopted cost:  $10,000.     City Secretary: Boards and Commissions Software: To manage the City’s boards and commission’s data, the  City Secretary’s Office is requesting new boards and commissions software.  The new software will eliminate  managing multiple database’s while improving workflow and efficiencies.  Adopted cost: $11,300.      City Secretary: Historic Record Preservation Increase: Over the past few years, the City has been working to  preserve historic records.  Recently a number of records were found that were not included in the original  historic preservation project.  These include cemetery maps, Sanborn maps, company street maps, Fire  Department portraits from the 1800’s, and cemetery records.  This request is to increase funding to preserve  the newly found items. Adopted cost: $28,000.     Communications: Georgetown TV Cable Channel Operations: The City receives TV franchise fees that help to  purchase capital equipment for GTV.  This request is to provide funds for operational costs that are not capital  equipment.  Operational expenses include Adobe Creative Cloud licenses for GTV content creators, repair  and maintenance costs for video equipment, and other items that do not have a 3‐year longevity. Adopted  cost: $15,000.     Police Operations: School Resource Officer: The Police Department is requesting a School Resource Officer for  Wagner Middle School.  This request is in support of the plan initiated with GISD to place an SRO at each  Middle School and two at each High School.  Currently, the SRO Supervisor is stationed at Wagner Middle  School and has limited time to supervise the other campuses due to increase demands of serving as an SRO  at Wagner.  This request will place a new SRO at Wagner Middle School and move the sergeant to GHS where  they will backfill absences and supervise. GISD funds half of the one‐time and on‐going costs.  Adopted Cost:  $172,597.      Police Operations: Various Operational Increases:  The Police Department is proposing an increase in funding  related to operations including contracts increases, a Cellebrite Touch Forensics upgrade, and additional  funding for investigation supplies.  Adopted cost: $20,362.        Police Operations: Williamson County Children’s Advocacy Center Increase: The City of Georgetown currently  contributes $25,000 to the multi‐disciplinary Williamson County Children’s Advocacy Center (CAC) annually.   50 FY2019 Annual Budget    The CAC is requesting an increased allocation of $30,000 to assist with additional costs of adding specialty  staff and expanded wraparound services.  Adopted cost: $5,000.     Animal Services: Animal Control Officer: The request for an Animal Control Officer will help the Animal Services  department dedicate more time to community outreach and education, strengthen relationships with GISD  and other local schools, Sun City, and expand their relationships to other organizations in the community.   The addition of this position is essential to providing excellent animal and customer care. The budget includes  funding for a mid‐year hire.  Adopted cost: $16,873.     Public Works: Neighborhood Traffic Management: This request is to fund the estimated annual cost for the  Neighborhood Traffic Management Policy.  The study will examine multiple aspects of traffic, safety, and  congestion related the policy. Adopted cost: $20,000.    Total fund balance is projected to be $11.2 million as of September 30, 2019. This includes a 90‐day contingency of  $9,750,000, the Economic Stability Reserve will be at $1.2 million, and the Benefit Payout Reserve is $255,000.  It  also includes a 90‐day contingency for merging the EMS cost center into the General Fund.                                                                51 FY2019 Annual Budget FUND SCHEDULE FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 10,996,406 12,405,718 12,405,718 10,819,305 (355,920) 10,463,385 Revenues FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Sales Tax 13,595,005 14,575,000 14,743,750 15,924,475 - 15,924,475 Property Tax 12,604,851 13,400,000 13,400,000 13,850,000 - 13,850,000 Return on Investment 8,120,142 8,417,635 8,473,681 9,002,490 - 9,002,490 Sanitation Revenue 7,266,073 8,974,500 8,873,500 9,448,500 - 9,448,500 Franchise Fees 4,973,295 5,213,863 5,300,544 5,434,000 - 5,434,000 All Other Revenue 3,878,354 4,076,192 4,187,026 4,730,620 - 4,730,620 Development and Permit Fees 2,712,128 2,758,500 3,102,150 3,307,000 - 3,307,000 Parks and Rec Fees 2,357,892 2,564,220 2,662,500 2,960,100 - 2,960,100 Administrative Charges 1,899,960 2,087,555 2,087,555 2,428,000 - 2,428,000 Transfer In 1,472,200 547,200 472,200 296,782 - 296,782 EMS Revenue - - 2,780,896 2,780,896 Grand Total 58,879,899 62,614,665 63,302,906 67,381,967 2,780,896 70,162,863 Expenses FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget 0000 - Transfer 2,489,735 1,928,103 1,928,103 290,000 56,000 346,000 0107 - Planning 1,050,444 1,664,911 1,534,488 1,562,423 200,725 1,763,148 0201 - D&CS Admin 279 - - - - - 0202 - Parks Admin 486,858 607,229 609,666 610,051 - 610,051 0210 - Library 2,428,255 2,574,935 2,525,656 2,626,995 20,000 2,646,995 0211 - Parks 2,262,194 2,578,108 2,580,317 2,707,004 67,670 2,774,674 0212 - Recreation 2,387,841 2,527,496 2,491,467 2,615,488 10,400 2,625,888 0213 - Tennis Center 431,987 435,014 427,705 456,162 2,000 458,162 0214 - Rec Programs 1,362,798 1,338,038 1,318,687 1,358,009 - 1,358,009 0215 - Garey Park - 621,557 517,820 948,290 - 948,290 0218 - Arts & Culture 74,029 80,900 80,931 87,129 - 87,129 0316 - Municipal Court 549,797 632,929 614,394 635,935 - 635,935 0402 - Fire Support Services 2,554,451 2,648,858 2,680,268 2,816,443 119,970 2,936,413 0422 - Fire Emergency Services 9,930,547 11,139,592 10,956,430 11,625,660 673,832 12,299,492 0448 - Fire EMS - - - - 2,593,697 2,593,697 0533 - Solid Waste and Recycling Services 6,192,028 7,623,412 7,715,241 7,902,414 - 7,902,414 0536 - Inspections 1,047,101 1,231,441 1,160,914 1,202,463 57,682 1,260,145 0602 - Administrative Services 1,437,710 1,590,089 1,557,444 1,552,033 - 1,552,033 0634 - City Council 136,782 175,087 173,230 171,395 - 171,395 0635 - City Secretary 635,965 848,463 727,349 750,980 131,300 882,280 0638 - General Gov't Contracts 3,848,865 3,253,786 3,742,660 3,286,401 - 3,286,401 0655 - Communications 382,440 410,137 389,324 410,160 15,000 425,160 0702 - Police Admin 2,082,187 2,234,502 2,220,396 2,327,311 2,850 2,330,161 0742 - Police Operations 11,045,663 11,959,871 12,043,704 12,317,989 132,609 12,450,598 0744 - Animal Services 821,753 875,831 828,681 895,701 30,420 926,121 0745 - Code Enforcement 349,663 415,749 390,366 432,800 - 432,800 0802 - Public Works 699,590 1,241,845 1,138,228 1,234,586 20,000 1,254,586 0846 - Streets 3,057,874 4,657,416 4,535,851 4,438,211 - 4,438,211 Grand Total 57,746,835 65,295,298 64,889,319 65,262,034 4,134,155 69,396,190 FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 12,129,470 9,725,085 10,819,305 12,939,238 (1,709,179) 11,230,059 CAFR Adjustement 276,248 - - - - - Economic Stability Reserve 1,150,000 1,225,000 1,225,000 1,225,000 - 1,225,000 Contingency 7,925,000 8,500,000 8,500,000 9,750,000 - 9,750,000 Benefit Payout 222,000 - - 255,000 - 255,000 Available Fund Balance 3,108,718 85 1,094,305 1,709,238 (1,709,179) 59 52 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 53 FY2019 Annual Budget DEPARTMENT BUDGET There are no significant changes to the City Council Budget in FY2019. The current level of service will remain the same in FY2019. It is anticipated the Council’s budget will finish FY2018 1.07% under budget due to operational savings. The Council is comprised of seven Councilmembers elected from single-member districts and one Mayor who is elected at large. City Council Vision: A caring community honoring our past and innovating for the future Department Description: Georgetown is a Home Rule City. Council is free to enact legislation, adopt budgets, and determine policies, subject only to the limitations imposed by the Texas Constitution and City Charter. Division and FTEs: Administrative Services Division: 1 Mayor & 7 Councilmembers City Council FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 107,974 150,209 150,559 150,289 - 150,289 Operations 28,808 24,878 22,671 21,106 - 21,106 Capital - - - - - - Total Departmental Budget 136,782 175,087 173,230 171,395 - 171,395 City of Georgetown City Council 54 FY2019 Annual Budget  Established the Council’s Vision Statement.  Defined the Role of Council and Rules of Engagement to establish a clear Vision for the City of Georgetown.  Finalized the City’s move to 100% Renewable Energy.  Ground Breaking and Construction of the City Center.  Grand Opening of Garey Park and the Southwest Bypass.  GoGeo Transit Service Began.  Oversaw the implementation and changes making the Georgetown Airport self-sustaining and profitable.  Oversaw the expansion of the EMS program.  Approved the construction and design for Fire Station #7.  Ground Breaking for Rivery Blvd. Extension.  Implemented a Pilot Program with Lyft and Neighborhood Traffic Management Policy.  Foster the Council’s Vision Statement – A caring community honoring our past and innovating for the future.  Remain a destination for unique experiences.  Create a strategy for increased mobility.  Promote greater diversity in population and businesses.  Create and maintain outstanding aesthetics and a welcoming appearance and spirit.  Refine the annexation and MUD strategy.  Monitor, promote, and communicate a long-term strategy for the City’s utilities.  Increase our influence with the State Government.  Develop collaborative strategies with Georgetown ISD, Southwestern University, and other entities.  Maintain a fiscal environment conducive to attaining the goals of the City. 26.10% 54.80% 16.60% 2.50% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% Value of City Services for Taxes Paid Excellent Good Fair Poor MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 In the spring of 2018, the City partnered with Texas State University’s Center for Public Policy, Research and Training to conduct a citizen survey. This marked the second time the City partnered with the University to survey our residents. When asked to describe the value of City services for the taxes paid, 81% responded with “good” or “excellent”. Over 98% of respondents rated the overall quality of life in Georgetown as “good” or “excellent”, the same percentage found in the 2016 survey. 55 FY2019 Annual Budget DEPARTMENT BUDGET Administrative Services department includes both Administrative Services and General Government Contracts. There are no significant changes to the Administrative Services Budget in FY2019. The current level of service will remain the same. General Government Contracts includes funding for various partnerships within Williamson County. The FY2019 Budget includes funding to maintain the current level of service. Administrative Services Mission: Assisting the Council to be successful in developing and implementing City priorities and polices through resource stewardship, employee development, building a collaborative culture, and quality service delivery. Department Description: Administrative Services is responsible for the administration of all City affairs and serves as the liaison between the policymaking and administrative branches of City Government. Division and FTEs: Administrative Service Division: 9 FTEs Administrative Services FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,240,182 1,294,847 1,268,846 1,308,886 - 1,308,886 Operations 4,046,392 3,549,028 4,031,258 3,259,548 - 3,529,548 Capital - - - - - - Total Departmental Budget 5,286,575 4,834,875 5,300,104 4,838,434 - 4,838,434 Staff on National City Hall Selfie Day 56 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work on developing targets and collecting data.  Updated Council’s strategic goals and vision statement.  Guided City staff to establish and execute Council vision tactics.  Implemented a citywide performance management program.  Worked to develop multi-year budgets and financial planning as part of the annual budget process.  Drove positive organizational culture change by emphasizing City core values with restructured and refocused events and trainings.  Conducted a citizen survey to assess resident satisfaction on key services.  Completed citywide employee survey to measure engagement.  Coordinated the sale of downtown buildings.  Initiated construction of the Downtown West Project.  Support City Council’s Strategic Goals of long-term financial responsibility and future economic viability.  Expand Business Improvement Process program citywide to encourage continuous process improvement and innovation.  Create partnerships with other local, regional, and state agencies as well as the private sector to ensure quality growth and development.  Continue to improve resident awareness of City programs and services by promoting a positive public image of the community.  Promote revitalization and future economic growth within the city.  Lead the focus on multi-year budgets and financial planning as part of the annual budget process.  Conduct a comprehensive plan update and a transportation impact fee study to assist Council in making decisions regarding growth. Strategic Goal 1 Assist Council to be successful in developing and implementing city priorities and policies. Measurable 1: Percent of tactics implemented or completed (on time and on budget); number of policies adopted or amended per year Strategic Goal 2 Resource Stewardship Measurable 1: Proposing an annual budget to City Council with highlighted improved or more cost effective services, meaningful goals, and performance measures Strategic Goal 3 Support employee development Measurable 1: Create an environment where employees are enabled and engaged Measurable 2: Support employee training programs Strategic Goal 4 Promoting the City’s organizational values and recognizing employees Measurable 1: Diamond Drop data, GEM customer service highlights, Mission Driven Departments, Cross-Departmental Teams (DPRC, Leadership, Director meetings), Employee events (Years of service awards, holiday lunch, United Way, values event) Strategic Goal 5 Quality Service Delivery Measurable 1: Number of departments/service areas in PMP program and their performance MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 57 FY2019 Annual Budget DEPARTMENT BUDGET The FY2019 City Secretary’s Budget includes several enhancements. First, the budget includes a total of $50,000 for the potential Chisolm Trail Special Utility District election. Funds were also increased for historical records preservation. Over the past few years, the City has been working to preserve historic records. Recently a number of records were found that were not included in the original historic preservation project. This year’s budget includes $28,000 to preserve these files. Lastly, $10,000 was approved for additional Laserfiche licenses – the City’s document management software. City Secretary Mission: To provide service to the City Council, the public, and staff by facilitating compliance & improving processes, while preserving history. Department Description: The City Secretary’s office oversees the preparation of City Council agenda packets and ensures compliance with the State Open Meetings Act. Division and FTEs: Administrative Services Division: 4 FTEs City Secretary FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 375,575 455,700 456,012 482,706 - 482,706 Operations 260,390 392,763 271,337 268,274 131,300 399,574 Capital - - - - - - Total Departmental Budget 635,965 848,463 727,349 750,980 131,300 882,280 City Secretary Staff showing off their love of historical records 58 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Hired an Open Records Coordinator and lead open records request processing program Citywide.  Reviewed and revised open records procedures to improve timeliness, efficiency and ease of use for all parties.  Conducted a successful boards & commissions application and appointment process.  Sponsored the ethics orientation for all members of boards & commissions.  Hosted the boards & commission member appreciation reception.  Provided Citywide training on records management, open records, and Laserfiche.  Administered the May 2018 General Election.  Accomplished the timely destruction of records according to the Texas State Library standards.  Assistant City Secretary was the first City of Georgetown employee to receive the prestigious Texas Municipal Clerks Association Certification.  Continue providing excellent assistance and care of the Mayor and City Councilmembers, the General Public and Internal Staff  Implement a Five-Year Plan for Records Management  Continue updating and improving Open Records Processes  Implement and develop improvements in Data Management for Boards & Commission with New Software  Continue developing and providing excellent training to Boards & Commissions members, liaisons and chairs  Provide Parliamentary Procedures training for Council, Board Liaisons and Board Chairs Strategic Goal 1 Provide service to the City Council, Public, and Staff Measurable 1: Ensure Council and Boards & Commissions have accurate agendas and are in compliance Measurable 2: Maintain accurate & organized records to promote transparency and customer satisfaction Strategic Goal 2 Process Improvement Measurable 1: Optimize document accessibility and cost efficiencies Strategic Goal 3 Preserve History Measurable 1: Document the City’s history and protect our historical documents MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 59 FY2019 Annual Budget DEPARTMENT BUDGET An increase of $15,000 for Georgetown TV cable channel operations was approved in the budget. The City receives TV franchise fees that help to purchase capital equipment for GTV. The approved request provides funds for operational costs that are not capital equipment. Operational expenses include Adobe Creative Cloud licenses for GTV content creators, repair and maintenance costs for video equipment, and other items that do not have a 3-year longevity. Communications Mission: To share stories that serve as catalysts for connections, while promoting and taking care of the identity of the City. Department Description: Communications provides content and information for City websites, social media sites, YouTube sites, the City Reporter resident newsletter and other mediums. Division and FTEs: Administrative Services Division: 3 FTEs Communications FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 265,323 278,103 278,308 287,237 - 287,237 Operations 117,100 131,534 111,016 122,923 15,000 137,923 Capital 17 500 - - - - Total Departmental Budget 382,440 410,137 389,324 410,160 15,000 425,160 Communications team showing off their green screen talents 60 FY2019 Annual Budget  Coordinated Blooming City annual report  Produced social media videos highlighting key projects and themes including the FY2019 Budget, 2018 A Look Ahead, Downtown West ground breaking, Economic Development Symposium, Garey Park opening, Buckthorn solar plant going online, the Library National Medal award, and Southwest Bypass opening.  Created realestate.georgetown.org site to sell three city buildings.  Led outreach and response related to a water pump outage in the summer.  Assisted Customer Care with marketing and outreach for new customer information software implementation.  Developed program to sell advertising on GoGeo buses and marketed GoGeo on social media with kickoff events, news releases, and route-specific rack cards.  Lead development of a Communications and Marketing Strategic Plan for the City.  Work with citywide team to assess customer preferences and develop a plan for inbound and outbound communication system.  Sell advertisements on GoGeo buses.  Provide input on video recording and streaming system at Council and Court Building.  Conduct media relations training with Directors.  Implement tracking of department performance measures. Strategic Goal 1 Use social media platforms to reach target audiences Measurable 1: Monthly Facebook and Twitter “reaches” Measurable 2: NextDoor members in the City limits Strategic Goal 2 Use newsletters to reach target audience Measurable 1: Weekly subscribers and # of opens per issue Strategic Goal 3 Social media engagement Measurable 1: Facebook engagement rate of 10% or greater Strategic Goal 4 Surveying Measurable 1: Citizen Survey Measurable 2: Internal Customer survey MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 61 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Use social media platforms to target audiences Social media reach is a media analytics metric that refers to the number of users who have come across a particular content on a social platform such as Facebook or Twitter. Currently Communications is tracking the number of social media reaches and is evaluating the best way to use this information to grade departmental performance. Strategic Goal 2: Use newsletters to reach target audience Currently the department is tracking the number of weekly subscribers and are evaluating a target for subscriber engagement. 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Social Media Reach Facebook Reaches Twitter Reaches 4,754 4,824 4,925 5,028 5,173 5,351 5,465 5,513 5,955 6,174 7,428 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Weekly Subscribers 62 FY2019 Annual Budget Strategic Goal 3: Social Media Engagement Engagement on Facebook is when people perform actions on a page. Users may like a post, click on a link, or comment on an image for example. Currently the department is tracking the City of Georgetown’s page and targeting an engagement rate of 10%. This goal will be reviewed in the future to ensure the target is both in line with other Texas cities of similar population and demographics. Strategic Goal 4: Internal Surveying Currently the City is developing a strategy to survey internal customers to measure many facets of customer service across several business units in the City. As the PMP program matures, this internal customer satisfaction survey will be an integral tool to measure departmental performance. 3 5 4 5 7 10 5 9 0 2 4 6 8 10 12 Jan Feb Mar April May Jun Jul Aug Facebook Engagement Rate Engagement Rate Target 63 FY2019 Annual Budget DEPARTMENT BUDGET The biggest change in the FY2019 Fire Budget was the movement of the EMS department into the General Fund. Prior to FY2019, the revenues and expenses for EMS were housed in a separate special revenue fund. Beginning in FY2019, all three fire cost centers, as well as revenue streams (ESD 8 Contract for services, fire inspection fees, SAFER Grant, and EMS revenues) are in the General Fund. The FY2019 Budget also includes the hiring of 11 new firefighters to operate Fire Station 7. It is anticipated the station will open in the next fiscal year. Fire and EMS Mission: Our mission is to prepare, prevent, protect, and provide professional services to the City of Georgetown and surrounding region. Department Description: The Fire division provides emergency services including comprehensive medical treatment and transport services, fire suppression, technical rescue, swiftwater rescue, dive team, wildland interface, and hazmat services. Division and FTEs: Fire Division: 139 FTEs Fire Emergency, Support, and EMS FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 10,367,897 10,986,846 10,968,899 11,704,213 2,552,979 14,257,192 Operations 2,117,101 2,794,104 2,660,299 2,737,890 834,520 3,572,410 Capital - 7,500 7,500 - - - Total Departmental Budget 12,484,997 13,788,450 13,636,698 14,442,103 3,387,498 17,829,601 Fire Driver Garey Jackson has served the City since 2009. 64 FY2019 Annual Budget  Expanded partnership model with Williamson County Emergency Services District (ESD) #8 to include revised cost-model structure.  Modified recruitment program to diversify workforce which resulted in a larger Paramedic candidate pool.  Re-organized operational structure to fully integrate EMS into daily operations and management.  Authored grant and policy amendments to improve work-life integration of firefighters and reduce the division’s reliance on holdover labor.  Finalized cooperative design elements with ESD8 for Station #6 in northwest Georgetown.  Completed land acquisition and design for Station #7 in southeast Georgetown.  Established design for regions first Tiller-Drawn Apparatus (TDA) to assist with topographical and operational challenges.  Continue Labor Management Team (LMT) discussions into updated Meet & Confer Agreement.  Explore improved diversity and qualified paramedic applicant pool.  Seek opportunities to further improve holdover and reduce reliance on OT to staff vehicles.  Develop succession planning program to address upcoming retirements and expansion.  Integrate specialized truck operation position into deployment model.  Restructure Fire & Life Safety to improve workflow, timelines, safety, and competencies.  Foster a culture of trust and peer-to-peer coaching.  Pilot a program to improve response to fall related injuries and treat-no-transport situations.  Coordinate improved emergency management drills with GISD.  Expand Incident Command System (ICS) offerings to other City departments. Strategic Goal 1 Improve community and organizational safety through employee/resource development that is focused on responding quickly, solving problems, and being nice. Measurable 1: % of responses within 7 minutes; % of responses within the City Measurable 2: Station/District Reliability Measurable 3: Tenure with GFMD Strategic Goal 2 Prevent emergencies and problems through public education, community outreach, advocacy, and enforcement. Measurable 1: % of buildings inspected annually Measurable 2: % of inspections/plan reviews requiring re-inspections Measurable 3: % of EMS calls resulting in non-transport MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 65 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goals 1, 2, and 3: Currently the Fire Department is in the initial data collection stage of the performance management program for Strategic Goals 1, 2, and 3. Strategic Goal 4: In the spring of 2018, The City of Georgetown partnered with the Center for Research, Public Policy and Training at Texas State University to conduct a citizen survey. When asked to rate Fire Services in the City, 97% of the respondents said the service was “good” or “excellent”. Strategic Goal 3 Protect the community and our members from workplace hazards and promote proactive communication, reporting, and preparedness. Measurable 1: % of fires contained to room of origin Measurable 2: # of fire related civilian injuries/fatalities Measurable 3: # of duty related firefighter injuries Measurable 4: % of cardiac arrest patients with return of spontaneous circulation (ROSC) Strategic Goal 4 Provide caring service that is indiscriminate and genuine through professional action and attitude. Measurable 1: Customer satisfaction survey rating of good or excellent Measurable 2: Public outreach contacts per year Measurable 3: % of supervisors conducting monthly employee check-ins Excellent 69% Good 28% Fair 2% Poor 1% Rating of Fire Services Excellent Good Fair Poor 66 FY2019 Annual Budget When asked to rate Emergency Preparedness in the City, 93% of the respondents said the service was “good” or “excellent”. Excellent 41%Good 52% Fair 6% Poor 1% Emergency Preparedness Excellent Good Fair Poor 67 FY2019 Annual Budget DEPARTMENT BUDGET The only change in the FY2019 Inspections Budget is the result of a reorganization. Previously, one inspector position was budgeted in the Joint Service Fund in the Systems Engineering Department. Beginning in FY2019, this position will report to Inspections. It is projected Inspections will finish FY2018 6% less than Budget due in large part to savings from vacant positions throughout the year. Inspections Mission: To provide exceptional service to all customers by sharing our knowledge and expertise to protect their health, safety, and investments. Department Description: The Department is responsible for ensuring the life and safety of individuals occupying structures through professional review of building plans and inspections to ensure consistency of the City’s adopted building code. Division and FTEs: Development and Planning Division: 15 FTEs. Inspections FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 938,118 1,074,046 1,007,413 1,062,038 57,682 1,119,720 Operations 108,983 157,395 153,501 140,425 - 140,425 Capital - - - - - - Total Departmental Budget 1,047,101 1,231,441 1,160,914 1,202,463 57,682 1,260,145 City of Georgetown Inspections Staff 68 FY2019 Annual Budget  Improved the building plan review processes by being consistent and predictable resulting in quicker average turn-around times.  Created inspection guidelines and weekly meetings for staff to ensure clear and consistent field inspections.  Designed and implemented meaningful performance measures.  Provided for employee development through performance management measures.  Designed and prioritized training and certifications for staff.  Initiated the review for the 2015 International Building Code and the 2017 National Electric Code.  Hired an Assistant Building Official to solidify management group.  Adopt the 2015 International Building Code and the 2017 National Electric Code.  Create new processes to help reduce turn-around times even more on plan reviews.  Continue to provide one day turn around for inspections.  Provide exceptional service to customers through consistent administration of the building codes.  Support the development of staff by continued training.  Create new processes by working with other departments in the development industry.  Improve our process through our Performance Management Mission Statement. Strategic Goal 1 Exceptional Service Measurable 1: Turnaround times for Plan Review and Inspections Strategic Goal 2 Sharing Knowledge and Expertise Measurable 1: Training entire staff to gain certifications so that we can share our knowledge and expertise. Strategic Goal 3 Protect Health and Safety and Investments Measurable 1: Next Day Inspections and Customer Surveys MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 69 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Exceptional Service Measurable: Accepted Applications Average Per Day Inspections tracks the number of accepted applications per day to ascertain increases in development over time. There has been a clear increase in the number of accepted applications since FY2017. This increase is due to population growth and increases in residential and commercial development. Measurable: Completed Inspections & Average Completed Inspections per Inspector per Day Inspections tracks the number of completed inspections and the average completed inspections per inspector to determine how quickly development is increasing over time and changes in inspector workload over time. The number of completed inspections has increased significantly since FY2017. Further, inspector workload has increased since FY2017, with the number of inspections per inspector increasing over time. These increases are due to new residential and commercial developments. 0 10 20 30 40 50 60 70 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Applications Average Per Day FY2017 FY2018 - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 Completed Inspections FY2017 FY2018 0 10 20 30 40 50 Average Inspections Per Inspector Per Day FY2017 FY2018 70 FY2019 Annual Budget Measurable: Average Number of Plan Review Turnaround Days Inspections tracks how quickly the Department processes applications to ascertain how well the Department is meeting development demand. The department aims to turnaround applications within ten days. The average number of turnaround days for commercial and residential plan/inspection reviews has stayed relatively stable since FY2017. However, the average number of turnaround days increased significantly for ETJ applications. In order to decrease the average turnaround days, City management allocated an inspector position from Systems Engineering to the Inspections Department. Strategic Goal 2: Sharing Knowledge & Expertise Measurable: Training & Certifications Inspections tracks the number of attained certifications and completed training sessions to ensure that inspectors are improving their knowledge of best practices to provide improved services to Georgetown residents. Inspectors have completed more training sessions since FY2017, which will lead to improved services. Strategic Goal 3: Protect Health and Safety and Investments Measurable: Customer Satisfaction Survey The Inspections Department will work with City management to develop a customer satisfaction survey to determine quality of service. 0 2 4 6 8 10 12 14 16 Commercial Residential ETJ Average Turnaround Days FY2017 Average FY2018 Average Target 0 10 20 30 40 50 60 70 80 Number of Certifications Number of Training Sessions Certifications and Training Sessions FY2017 FY2018 71 FY2019 Annual Budget DEPARTMENT BUDGET The Library Department’s FY2019 Budget increased by $20,000 to purchase more bestsellers. Due to the popularity of the bestsellers at the Library, the Department has seen long wait time for newly released books. To help reduce the wait time for patrons of the Library, Council allocated a recurring $20,000 to purchase newly released bestsellers. The FY2018 is projected to finish the year 1.8% lower than budget. Savings for personnel related accounts make up the majority of the savings. Library, Arts & Culture Mission: The Georgetown Public Library engages, enlightens, and empowers the community. Department Description: The Georgetown Library houses and administers a collection of more than 113,000 items, including books, magazines, foreign language resources, and reference materials. Division and FTEs: Community Services Division: 24 FTEs Library, Arts & Culture FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,524,621 1,648,366 1,616,099 1,707,141 - 1,707,141 Operations 812,021 845,176 828,195 844,690 - 844,690 Capital 165,641 162,293 162,293 162,293 20,000 182,293 Total Departmental Budget 2,502,284 2,655,835 2,606,587 2,714,124 20,000 2,734,124 The Gold Medal Award winning Library staff 72 FY2019 Annual Budget The Library Department is currently working City management to develop performance measures for their strategic goals. The Department will then begin to collect data for these measures. 2018 National Medal for Museum and Library Service Award Georgetown Public Library was one of 10 recipients of the 2018 National Medal for Museum and Library Service, the nation’s highest honor given to museums and libraries that make significant and exceptional contributions to their communities. Selected from 29 national finalists, the 2018 National Medal for Museum and Library Service winners represent institutions that provide dynamic programming and services that exceed expected levels of service. Through their community outreach, these institutions bring about change that touches the lives of individuals and helps communities thrive. The San Antonio Public Library is the only other public library in Texas to have won the IMLS National Medal in the past.  Awarded the Institute of Museum and Library Services National Medal.  Hired Arts and Culture Coordinator.  Implemented Family Place Libraries program.  Added public art downtown and created opportunities for life-long learning.  Offered cultural enrichment programs for all age groups.  Utilized bookmobile as a way to publicize the library.  Developed a new departmental Vision and Mission Statement.  Received third year of funding for the Community Resources Coordinator position.  Add public art to the interior of the new City Hall and Municipal Court/Council Chambers.  Complete Library Strategic Plan.  Collaborate with other departments to design public outdoor space for the new City Center.  Implement meaningful measures to report on progress for strategic goals.  Assist with promotion of the GoGeo bus system. Strategic Goal 1 Expand community access to information, collections, and other library resources. Strategic Goal 2 Provide high quality library services that enrich the lifelong learning needs for the community. Strategic Goal 3 Develop a professional working environment that fosters continuous improvement collaboration and creativity. Strategic Goal 4 Build relationships and partnerships that support outreach and reflect the community’s diversity. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 73 FY2019 Annual Budget DEPARTMENT BUDGET There are no substantive changes to the Municipal Court Budget for FY2019. The slight increase from FY2018 to FY2019 in total budget is due to increases in health insurance as well as internal service charges for information technology services and facilities maintenance. FY2018 is projected to end the year 3.01% under budget. It is anticipated the department will see savings in both the personnel and operations portion of the budget. Municipal Court Mission: To build trust by providing quality service that is timely, consistent, and accurate. Department Description: Municipal Court oversees the judicial processing of Class C misdemeanors in the City Division and FTEs: Community Services Division: 6.5 FTEs Municipal Court FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 451,194 534,913 523,253 536,049 - 536,049 Operations 98,602 98,016 91,141 99,886 - 99,886 Capital - - - - - - Total Departmental Budget 549,797 632,929 614,394 635,935 - 635,935 Award winning Teen Court Program 74 FY2019 Annual Budget Data has not been collected for these metrics by the time of this book’s publication. Over the course of the next year, the department will work with City Management to collect this data.  Assisted Police with new Downtown Parking enforcement process.  Hosted Incode’s regional training for court software resulting in customer networking and technical training.  Held Teen Court Planning Seminar in conjunction with Texas Municipal Courts Education Center to provide participants tools to start or enhance a teen court program.  Celebrated the 25th year of the Teen Court program.  Measured clearance rate of outgoing cases to ensure the Court is a good steward of people’s time.  Actively contributed to the design process for the new court facility as part of the City Center project.  Implemented the new Performance Management Program for Court and revised the court’s mission statement.  Foster a customer service philosophy with court defendants, treating all with courtesy and respect.  Increase court efficiency through streamlining procedures and automation.  Protect and preserve individual liberties of court defendants.  Continue reviewing performance measures to ensure the integrity of the court system and to be good stewards of people’s time.  Continue to increase usage of the court notification system to enhance customer service opportunities and increase court efficiency.  Prepare for and host the Teen Court Association of Texas (TCAT) annual conference in November 2018. Strategic Goal 1 Provide quality service that is timely: Be good stewards of people’s time. Measurable 1: Maintain court docket benchmark (Target <90 days) Measurable 2: Clearance Rate Report (Target 100%) Measurable 3: Customer Satisfaction Biennial Survey (Target > 98%) Measurable 4: Expand the outreach of our Access and Fairness Survey Measurable 5: Effectiveness of Teen Court Program Strategic Goal 2 Consistent and Accurate: Maintain integrity of the Court System Measurable 1: Monthly audit of closed case files (Target >98% that the case file is complete and accurate) MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 75 FY2019 Annual Budget DEPARTMENT BUDGET There are three additions to the Parks Departmental budgets in FY2019. A Parks Maintenance Worker was added to help maintain our growing trails and parks system. A Parks Maintenance Worker position was last added in 2015. The new position is scheduled to start Jan. 1st. In addition to the new worker, funds were allocated for Right of Way (ROW) mowing as well as algae maintenance in the San Gabriel River. Parks, Admin, & Garey Park Mission: To take pride in creating and preserving outdoor spaces for the enjoyment of everyone. Department Description: The Parks Department improves the quality of life for Georgetown citizens by maintaining 34 parks on 1,007 acres, 9.2 miles of trails, and three cemeteries. Division and FTEs: Community Services Division: 30.5 FTEs Parks, Admin, & Garey Park FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,438,802 1,905,981 1,867,563 2,150,682 34,670 2,185,352 Operations 1,310,251 1,900,913 1,840,240 2,114,664 33,000 2,147,664 Capital - - - - - - Total Departmental Budget 2,749,053 3,806,894 3,707,803 4,265,346 67,670 4,333,016 Grand Opening celebration of Garey Park 76 FY2019 Annual Budget Data has not been collected for these metrics by the time of this book’s publication. Over the course of the next year, the departments will work with City Management to collect this data.  Completed ADA and capital asset renovations at Meadows Park, McMaster Park, and Founders Park.  Provided 200 free trees to residents of Georgetown in celebration of Texas Arbor Day.  Installed a new Silva cell tree planting at 8th and Rock in conjunction with a sidewalk project.  Finished San Gabriel Park Phase 1 improvements and began Phase 2 construction.  Developed a new pond maintenance contract for Rivery Park and Garey Park.  Began construction of a columbarium at IOOF Cemetery.  Established Parks mission statement and performance management program.  Facilitated the completion of an open space master for the Georgetown Village Public Improvement District (GVPID).  Begin Heritage Gardens operations and maintenance.  Start capital improvement projects funded in the GVPID budget as identified in the 2018 open space master plan.  Complete Phase 2 of San Gabriel Park Improvements as well as the Katy Trail extension.  Construct a parking lot extension at VFW Park.  Continue ADA improvements in parks and along trails.  Explore opportunities to clean the San Gabriel River impoundment in San Gabriel Park.  Renovate Kelley Park and begin construction of a new neighborhood park in the north section of Berry Creek subdivision.  Gather public input on capital repair and replacement projects including the renovations at Kelley Park and new neighborhood park development. Strategic Goal 1 All workers take pride in maintaining our parks. Measurable 1: Employee turnover is at or below the city average Measurable 2: Maintain staffing levels as number of employees per 1000 acres Strategic Goal 2 Develop new outdoor spaces that everyone can enjoy. Measurable 1: Department adheres to SRF replacement schedule Measurable 2: Community input on department renovations/additions (survey) Strategic Goal 3 Maintain existing outdoor spaces to enhance public enjoyment. Measurable 1: Maintain 95% completion rate of scheduled items Measurable 2: Achieve 85% or greater citizen satisfaction based on survey results MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 77 FY2019 Annual Budget DEPARTMENT BUDGET The Recreation and Tennis Center Departments saw a $12,400 increase in their FY2019 Budget. The increase is the result of a reallocation of part time temporary help originally budgeted in Parks moved to the Recreation and Tennis Center to help meet their business needs. Aside from the reallocation of part time temporary help, the two departmental budgets have no significant change in FY2019. Recreation & Tennis Center Mission: To create an environment that provides opportunities for positive experiences and personal growth. Department Description: The Recreation Department provides a wide variety of leisure and educational opportunities. Department staff manages the Recreation Center, Teen/Senior Center, Tennis Center, and natatorium. Division and FTEs: Community Services Division: 29.50 FTEs Recreation & Tennis Center FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 2,225,677 2,362,684 2,311,876 2,427,945 12,400 2,440,345 Operations 1,956,949 1,937,864 1,925,983 2,001,714 - 2,001,714 Capital - - - - - - Total Departmental Budget 4,182,626 4,300,548 4,237,859 4,429,659 12,400 4,442,059 Annual K-9 Kerplunk at the Rec Center 78 FY2019 Annual Budget Data has not been collected for these measurable by the time of this book’s publication. Over the course of the next year, the departments will work with City Management to collect this data.  Implemented Perfect Mind, a new parks and recreation software solution.  Renewed cardio lease, installing 30 new pieces of equipment in the recreation center fitness room.  Hired an Aquatic Maintenance Worker to assist with the maintenance of additional aquatic facilities.  Opened Garey Park and Terra Vista splash pads.  Reorganized recreation center staff for efficiency and reporting by adding a recreation supervisor.  Replaced the Recreation Center outdoor pool and Village Pool plaster.  Hired Business Analyst to implement business process improvements and to assist with newly implemented software.  Developed Recreation mission statement and performance management program.  Implement online booking capabilities for facilities and amenities.  Implement auto debit for camp payment plans.  Institute week long closure to allow for improvements and repairs to the Recreation Center.  Replace indoor pool plaster at the Recreation Center.  Continue to develop joint use agreements with community organizations and charter schools to offer programming and facility rentals.  Review and monitor department goals to better evaluate performance.  Explore possibilities in adding a functional fitness area at the Recreation Center.  Establish guidelines for front line staff as it relates to customer service expectations.  Expand the volunteer program to other areas of the department. Strategic Goal 1 Provide safe, clean, and welcoming spaces to attract and retain visitors. Measurable 1: Customer Satisfaction Survey (target >90%) Strategic Goal 2 Meet Customer Needs. Measurable 1: <10% of programs are canceled due to lack of enrollment Strategic Goal 3 Positive Experience: Provide quality facilities, programs, and customer service. Measurable 1: Customer Satisfaction Survey (target >90%) Measurable 2: Biennial Recreation Survey Strategic Goal 4 Personal Growth: Contribute to individuals achieving their goals Measurable 1: Customer Satisfaction Survey (target >90%) Measurable 2: Biennial Recreation Survey MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 79 FY2019 Annual Budget DEPARTMENT BUDGET The FY2019 Budget will feature a few new additions in the Planning Department budget. First, the Planning Department will add a Landscape Planner to assist in providing support for the development process. This new resource was co-sponsored by both Planning as well as the Parks & Rec department. The Department will also conduct a two-year annexation plan to survey properties to be annexed and to fund mandated public notices. Planning Mission: The Georgetown Planning Department is committed to actively preserving the community’s heritage, and shaping its future by implementing the City’s adopted vision and promoting a high quality built environment. Department Description: The Planning Department coordinates the development review process in accordance with the 2030 Comprehensive Plan and the Unified Development Code. The Department reviews and develops recommendations on annexations and development applications. Division and FTEs: Development and Planning Division: 13.00 FTEs Planning FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 833,146 1,090,822 1,027,545 1,132,680 74,967 1,207,647 Operations 217,298 574,089 506,943 429,743 144,500 574,243 Capital - - - - - - Total Departmental Budget 1,050,444 1,664,911 1,534,488 1,562,423 219,467 1,781,890 City of Georgetown Planning Staff 80 FY2019 Annual Budget  The planning department completed a full year of tracking and meeting performance measurements for zoning, site development and subdivision applications.  The planning department started accepting resubmittals of development applications on-line via MPN.  Adjustments to the Pre-app screening process were made and created significant staff efficiencies and improved customer wait times for feedback on development proposals.  Completed the Historic Street Sign Project.  Kicked off the Update to the 2030 Plan.  Processed approximately 430 development applications  Supported 7 Boards and Commissions consistently throughout the year.  Implement performance measurement tracking for COAs and planning department certificate of occupancy approval  Online acceptance of new development applications via MPN.  Prioritize on-going training and certification for staff.  Hire an assistant director.  Continue work on the 2030 Comprehensive Plan Update  Complete Priority 1 and 2 UDC amendments. Strategic Goal 1 Efficient and Effective Service Measurable 1: Customer Service Survey Measurable 2: Workload Measures Strategic Goal 2 Build Partnerships Through Predictive Services Measurable 1: Subdivision Review Strategic Goal 3 Implement the City’s Comprehensive Plan Measurable 1: The Department is developing measures. Strategic Goal 4 Enforce Regulations Measurable 1: The Department is developing measures. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 81 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Efficient and Effective Service Measurable 1: New Applications Received and Resubmittals Received The Planning Department measures the number of applications and resubmittals received to determine workload. There is no clear trend in these workload measures. There is no clear increase or decrease in workload since Quarter 1 of FY2017. Strategic Goal 2: Build Partnerships through Predictive Services Measurable 1: Average Work Days – Subdivision Review The Planning Department measures the average number of work days it takes for subdivision review to determine how efficiently they are providing services. Since Quarter 1 of FY2017, there has been a slight increase in the average number of work days it takes for subdivision review. This trend is due to increased development in Georgetown. 112 98 108 102 117 100 78 102 77 136 109 109 0 20 40 60 80 100 120 140 160 2017 - Qtr. 1 2017 - Qtr. 2 2017 - Qtr. 3 2017 - Qtr. 4 2018 - Qtr. 1 2018 - Qtr. 2 Workload Measures New Applications Received Resubmittals Received 0 5 10 15 20 25 30 35 40 45 50 2017 - Qtr. 1 2017 - Qtr. 2 2017 - Qtr. 3 2017 - Qtr. 4 2018 - Qtr. 1 2018 - Qtr. 2 Average Work Days -Subdivsion Review Completeness Review 1st Review 2nd Review 3rd Review 82 FY2019 Annual Budget Strategic Goal 3: Implement the City’s Comprehensive Plan The Department is currently developing measures for this goal. Strategic Goal 4: Enforce Regulations The Department is currently developing measures for this goal. 83 FY2019 Annual Budget DEPARTMENT BUDGET The FY2019 Police Budget will feature several new additions. First, Police Operations will add a School Resource Officer for Wagner Middle School. Georgetown ISD will fund half of the one-time costs and as well as on-going costs for the position. The addition of an officer continues a strong partnership with GISD. In total, the City of Georgetown has seven officers located in the high schools and middle schools in the City. Police Operations will also increase funding for contracts, a Cellebrite Touch Forensics upgrade, and additional investigation supplies. Police: Admin & Operations Mission: To be the standard in law enforcement through leadership, innovation, and a commitment to excellence. Department Description: Police Operations receives and responds to routine and emergency calls for service. Responsibilities include community problem solving, directed patrols, and investigations. Division and FTEs: Police Division: 114.50 FTEs Administration and Operations FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 10,259,075 11,092,807 11,163,304 11,419,817 79,722 11,499,539 Operations 2,868,775 3,101,566 3,100,796 3,225,483 51,237 3,276,720 Capital - - - - 4,500 4,500 Total Departmental Budget 13,127,850 14,194,373 14,264,100 14,645,300 135,459 14,780,759 Georgetown PD at Red Poppy Fest 84 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Continued work on the CommUNITY Initiative.  Key managers attended leadership development training.  Added a School Resource Officer to Wagner Middle School.  Continued policy development and standard compliance with Texas Police Chief’s Association Best Practice Recognition Program (State Level Accreditation).  Hosted and participated in over 60 community events across the city.  Initiated a Downtown Parking Ambassador Program.  Hosted five Junior Police Academies.  Maintained full staffing the majority of the year.  Issued Level III Plate Carriers (enhanced body armor) to 75% of sworn staff.  Enhance Public Safety through improvements in crime analysis and traffic safety.  Establish a process for tracking actionable workload metrics.  Establish a department wide management report.  Complete research and implement an internal Wellness/Fitness Program.  Continue work on CommUNITY Initiative.  Collaborate with GISD on improving school safety.  Establish an internal Leadership Development Program.  Enhance employee engagement/enablement through a collaborative and strategic process. Strategic Goal 1 Enhance Public Safety Measurable 1: UCR Part 1 Crimes Measurable 2: Response Times (P, P2, P3, CFS) Strategic Goal 2 Organizational Development Measurable 1: TCOLE Mandated Training Hours Measurable 2: Specialized Training Hours Measurable 3: Leadership Development Training Hours Strategic Goal 3 Community Engagement Measurable 1: Number of hosted/sponsored community events Measurable 2: Number of community events attended (not sponsored) Measurable 3: Community Survey MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 85 FY2019 Annual Budget DEPARTMENT BUDGET New for the FY2019 Budget, the Animal Shelter will be adding an Animal Control Officer. The position is scheduled to begin in April. Currently, there are only two Animal Control Officers in the City. The request was the highest priority request for the department. There is a strong correlation between the growth of a population and the growth in animals in a community. As Georgetown population has grown over the past five years, so have the demands on the Animal Shelter. Police: Animal Services Mission: Serve our community, act with passion. Department Description: Animal Services protects the health and safety of the residents in Georgetown from animal nuisances and dangers, while promoting animal welfare in our community. Division and FTEs: Police Division: 11.5 FTEs Animal Services FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 583,391 615,434 586,941 628,555 30,420 658,975 Operations 238,362 260,397 241,740 267,146 - 267,146 Capital - - - - - - Total Departmental Budget 821,753 875,831 828,681 895,701 30,420 926,121 A litter of kittens receiving only the best care at the Georgetown Animal Shelter 86 FY2019 Annual Budget Data has not been collected for these measurable by the time of this book’s publication. Over the course of the next year, the departments will work with City Management to collect this data. Achieved “No Kill” (less than 10% euthanasia rate) status for the fifth consecutive year with a 5% rate. Improved the safety and security at the shelter for the animals and people with the additions of dog kennel dividers, aluminum Kuranda beds, feral boxes, cement slabs under the gates in the play yards, and the installation of Lobby Guard for visitors. Enhanced volunteer program with the addition of 3 levels of dog walk training, hiring a professional dog trainer, and hosting pet CPR and first aid courses. Provided low cost options to the community through low cost vaccine and free and low cost spay and neuter clinics, with over 700 animals served. Bettered the chances of successful dog adoptions through changes to our behavior assessment and instituting dog play groups. Enhance our low cost community programs to include a barn cat program and microchip clinic. Increase our social media reach to showcase adoptable dogs and cats, adoption events, fundraisers, and intentional public education messaging to more people. Prioritize continued training and development for staff. Improve city-wide compliance with animal licensing. Develop and implement an animal enrichment program. Modernize the department standard operating procedures (SOPs). Expand and implement tracked and meaningful performance measures. Strategic Goal 1 Provide low cost options for pet owners to improve pet health and return to owner percentages. Measurable 1: Number of animals vaccinated at Vaccine Clinics (target >150 per event) Measurable 2: Number of animals spay/neutered at Spay/Neuter Clinics (Target >20 per event) Measurable 3: Percentage of animals returned to owner (Target >25%) Strategic Goal 2 Engage the community in the activities of the shelter. Measurable 1: Reach on social media each month (Target >7500) Measurable 2: Number of adoption events per month (Target >3) Strategic Goal 3 Educate the community through messages and to improve Animal License compliance. Measurable 1: License Compliance Percentage (Target >75%) Measurable 2: Total and Type of Intentional Messaging (Target >4) Strategic Goal 4 Prioritize public safety and animal welfare in decision making for the disposition of all animals. Measurable 1: Monthly Euthanasia Percentage (Target<5%) Measurable 2: Monthly Adoption Percentage (Target >30%) Measurable 3: Monthly Other Live Outcome Percentage (Target>35%) MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 87 FY2019 Annual Budget                                                                        DEPARTMENT BUDGET  There are no significant changes to the Code Enforcement Budget in FY2019. The current level of service will  remain the same. The budget increase from FY2018 to FY2019 is due to increases in health insurance and  interfund charges for IT, fleet, and facilities maintenance.     It is anticipated the Code Enforcement Department will finish the FY2018 Budget with savings in both personnel  and operations. In total, department is projected to finish 6% under budget in FY2018.    Police: Code Enforcement  Mission:  To provide extraordinary customer service through education and communication to gain  voluntary compliance of local ordinance violations in order to have a positive impact on  the safety, appearance, and value of our community.   Department  Description:  Code Enforcement monitors existing property for continued compliance with fire, building, and  nuisance development codes and ordinances.     Division and FTEs: Police Division: 5 FTEs    Code Enforcement  FY2017  Actual  FY2018  Budget  FY2018  Projected  FY2019  Base  FY2019  Changes  FY2019  Budget  Personnel 277,950 328,366 308,983 344,266 ‐ 344,266  Operations 71,713 87,383 81,383 88,534 ‐ 88,534  Capital ‐ ‐ ‐ ‐ ‐ ‐  Total Departmental Budget 349,663 415,749 390,366 432,800 ‐ 432,800  City of Georgetown Code  Enforcement Badge  88 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of  the next year, the department will work with City Management to bring forward defined targets.   Gained positive exposure through participation in various community events such as Sun City Town Hall Meeting, Red Poppy Fest, Christmas Stroll, and through speaking engagements at HOA meetings, Citizens on Patrol and VIPS volunteer trainings. Updated Code Enforcement Brochure and Handouts. Filled open Code Enforcement Officer Position. Hosted a statewide TEEX Basic Code Enforcement Officer training. One Code Enforcement Officer became state certified. Code Enforcement Staff attended various Professional Development/Continuing Education training classes. Developed a department Mission and Vision Statement. Increase community engagement in order to further develop a positive presence across all neighborhoods and in the businesses community by attending public events and functions. Create two Code Enforcement related PSA videos to post on‐line. Measurably decrease the number of cases referred to court or abated by the city. Increased professional training and development for staff. Update departmental Standard Operating Procedures (SOPs). Host a TEEX Advanced Code Enforcement Officer training class. Strategic Goal 1  Increase the public’s  positive awareness of  Code Enforcement by  being a presence at  community events and  speaking at HOA  meetings.   Measurable 1: Number of community events attended.  Measurable 2: Developing contacts/relationships with HOA’s, offer to attend and/or present at  HOA Meetings.  Measurable 3: Improve score on Georgetown Community Survey.  Strategic Goal 2  Increase the instances of  voluntary compliance by  educating the public.  Measurable 1: Tracking Voluntary Compliance ‐ Top Three Code Violations (Tall weeds and  grass, trach and debris, and open storage)     Measurable 2: Number of Public Presentations at HOA Meetings   Measurable 3: Number of COPS/VIPS Volunteer Training Presentations Strategic Goal 3  Ensures that Georgetown  Code Enforcement  Officers will receive the  proper training to meet  the State standard for  required certifications.   Measurable 1: Obtain TDLR Certification in Code Enforcement   Measurable 2: Obtain Position Required ICC Certifications (International Zoning and Property  Maintenance Code, and continuing education credits)   Measurable 3: Training opportunities offered through AACE & CEAT   MAJOR ACCOMPLISHMENTS FY2018  PERFORMANCE MANAGEMENT PROGRAM  MAJOR GOALS FY2019  89 FY2019 Annual Budget                                                                        DEPARTMENT BUDGET  The FY2019 Budget increased due to a new sanitation contract with Texas Disposable Services.  The sanitation  contract includes solid waste and collections services provided to all residential and commercial customers  within the city limit.    There are no other significant changes to the Solid Waste and Recycling Services Budget in FY2019. The current  level of service will remain the same.     Solid Waste & Recycling  Mission: Provide exceptional and friendly service at competitive prices while guiding the  transformation from traditional solid waste services to a circular economy.   Department  Description:  Solid Waste and Recycling Services provides curbside collection and disposal services for solid  waste, recycling, and yard trimmings. These services are provided through an outsourced services  contract with a third party provider.     Division and FTEs: Public Works Division: 0 FTEs    Solid Waste & Recycling  FY2017  Actual  FY2018  Budget  FY2018  Projected  FY2019  Base  FY2019  Changes  FY2019  Budget  Personnel ‐  ‐  ‐  ‐  ‐  ‐  Operations 6,192,028 7,623,412 7,715,241 7,902,414 ‐ 7,902,414  Capital ‐ ‐ ‐ ‐ ‐ ‐  Total Departmental Budget 6,192,028 7,623,412 7,715,241 7,902,414 ‐ 7,902,414  Public Work’s Mady Akers at Texas Disposal  Systems for a residential waste audit  90 FY2019 Annual Budget       Data has not been collected for these metrics by the time of this book’s publication. Over the course of the next  year, the department will work with City Management to collect this data.         Residential baseline study was completed in June   2018 via a set‐out count. The data shows that about  70% of Georgetown residents currently participate  in recycling.   Multifamily baseline study was completed in  August, 2018. Challenges for multifamily are being  addressed through the Solid Waste Master Plan.   Medication Kiosk program continued. So far,  4,890.22 pounds of medication have been  collected and kept out of the landfill.    Downtown District baseline study completed in  August, 2018. The study revealed multiple  challenges in the downtown area including limited  space, shared containers located on private  property, over and under usage, and street litter.            Research and develop recommendations for the  future of Georgetown’s Solid Waste Transfer Station.   Develop Georgetown’s first Comprehensive 20 year  Solid Waste Master Plan.   Develop measurable and trackable KPI/PMP for FY19.   Develop a Downtown Conservation District Plan.                                 Strategic Goal 1  Promote environmental  stewardship through the  reduction of waste and  the recovery of resources.  Measurable 1: Increase participation in bi‐weekly recycling program until target is reached and  then maintain participation levels.   Strategic Goal 2  Provide education  resources and programs.   Measurable 1: Number of times staff participates in an event to provide education and  educational resources. (Target 10 events/year)  Strategic Goal 3  Build relationships in  Georgetown.   Measurable 1: Identify the top three or four key community groups as identified in the master  plan and attend meetings and conversations. (Target 90%)   Measurable 2: Develop a community customer survey to track residential perception of solid  waste services. (Target >80%)      Strategic Goal 4  Control overall costs,  keep pricing competitive.  Measurable 1: Compare costs to other similar sized cities. (Target accepted by council).  Strategic Goal 5  Provide services that  include trash, recycling,  compost, yard waste, and  hazardous waste.   Measurable 1: Percentage of completion of the master plan.     MAJOR ACCOMPLISHMENTS FY2018  PERFORMANCE MANAGEMENT PROGRAM  MAJOR GOALS FY2019  91 FY2019 Annual Budget                                                                        DEPARTMENT BUDGET  The Public Works Administration and Street Departmental budgets have only one new item for the FY2019  Budget.     A Neighborhood Traffic Management study was approved by Council. The study will examine multiple aspects  of traffic, safety, and congestion. The study will cost $20,000.       Public Works and Streets  Mission: Expand and maintain the transportation network through passionate public service by a  dedicated team of skilled professionals.   Department  Description:  The Public Works Administration Department oversees transportation planning, transit, streets  and sidewalk maintenance, stormwater operations, airport operations, and environmental  services. The Street Department manages and maintains City streets and right‐of‐way.   Division and FTEs: Public Works Division: 23.75 FTEs    Public Works and Streets  FY2017  Actual  FY2018  Budget  FY2018  Projected  FY2019  Base  FY2019  Changes  FY2019  Budget  Personnel 1,580,186 1,860,648 1,644,807 1,875,598 ‐ 1,875,598  Operations 1,349,372 1,791,517 1,688,373 1,482,718 20,000 1,502,718  Capital 827,906 2,247,096 2,340,899 2,314,481 ‐ 2,314,481  Total Departmental Budget 3,757,465 5,899,261 5,674,079 5,672,797 20,000 5,692,797  Pavement process on  Williams Drive  92 FY2019 Annual Budget       Data has not been collected for these measurable by the time of this book’s publication. Over the course of the  next year, the departments will work with City Management to collect this data.       Launched GoGEO fixed route transit and  complimentary paratransit services.   Launched Lyft Pilot program.   Finalized selection of Locally Preferred Alternative for  Austin Avenue Bridge Project.   Completed CAMPO Grant Applications and received  award for Leander Road improvements and 3 Williams  Drive Study implementation projects.   Developed Interlocal Agreement with the University of  Texas to initiate the Bicycle Master Plan.   Completed Neighborhood Traffic Management Policy.  Implementation of SPM (Signal Performance Measure)  traffic signal optimization software on the Williams Dr  corridor completed.   Installation of LED high resolution traffic devices.   Completed 2nd annual departmental team building for  improved safety awareness.   Creation of GoGEO assets in InforEAM with preventive  maintenance schedules.     Develop implementation strategies for the Overall  Transportation Plan and ADA Master Plan.   Work with TxDOT and CAMPO to update necessary  projections and models to facilitate the overall  Transportation Plan.   Monitor and report activity related to the  implementation of the GoGeo Transit System.   Complete draft of the Bicycle Master Plan.   Execute education program for ¼ Cent Sales Tax  Election.   Installation of SPM traffic signal optimization software  on Austin Ave traffic signals.   Research and develop departmental employee  training and progression program.   Utilization of data from FY 2018 pavement analysis to  improve annual pavement maintenance techniques  and efficiencies.    Expand the usage of InforEAM software for daily work  order and PM tracking.       Strategic Goal 1  Customers are satisfied  with transportation within  the City.   Measurable 1: Customer Satisfaction Survey (Target 80%)  Strategic Goal 2  Employees have the  proper skills for current  and future needs.  Measurable 1: Completion rate of employee certification and career training. (Target 100%)  Strategic Goal 3  Ensure proper  infrastructure is planned  for future traffic demands.  Measurable 1: Updated OTP, CIP and Bond Programs 5‐7 years. (Target 100%)  Strategic Goal 4  Perform routine pavement  maintenance.  Measurable 1: Pavement Condition Index (PCI) rating trends. (Target PCI 85)     MAJOR ACCOMPLISHMENTS FY2018  PERFORMANCE MANAGEMENT PROGRAM  MAJOR GOALS FY2019  93 FY2019 Annual Budget      FY2019 Budget   FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget   FY2023 Projected  Budget Beginning Fund Balance 10,463,385                        11,230,059                        12,619,043                        13,320,737                        13,786,322                         Revenues  FY2019 Budget   FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget   FY2023 Projected  Budget Administrative Charges 2,428,000                           2,537,260                           2,613,378                           2,665,645                           2,692,302                            All Other Revenue 4,730,620                           4,967,151                           5,066,494                           5,167,824                           5,219,502                            Development and Permit Fees 3,307,000                           3,439,280                           3,483,991                           3,523,708                           3,564,231                            Franchise Fees 5,434,000                           5,705,700                           5,876,871                           6,053,177                           6,113,709                            Parks and Rec Fees 2,960,100                           3,078,504                           3,140,074                           3,202,876                           3,234,904                            Property Tax 13,850,000                        15,027,250                        16,079,158                        17,204,699                        17,720,839                         Return on Investment 9,002,490                           9,362,590                           9,549,841                           9,645,340                           9,741,793                            Sales Tax 15,924,475                        17,039,188                        17,891,148                        18,248,971                        18,613,950                         Sanitation Revenue 9,448,500                           9,779,198                           9,876,989                           9,975,759                           10,075,517                         Transfer In 296,782                              305,685                              311,799                              318,035                              321,216                               EMS Revenue 2,780,896                           2,864,323                           2,950,253                           3,038,760                           3,069,148                            Total Revenues 70,162,863                        74,106,129                        76,839,995                        79,044,794                        80,367,111                         Expenses FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget  FY2023 Projected  Budget  0000 ‐ Transfer 346,000                              352,920                              359,978                              367,178                              374,522                               0107 ‐ Planning 1,763,148                           1,798,411                           1,834,379                           1,871,067                           1,908,488                            0202 ‐ Parks Admin 610,051                              622,252                              634,697                              647,391                              660,339                               0210 ‐ Library 2,646,995                           2,699,935                           2,753,934                           2,809,012                           2,865,193                            0211 ‐ Parks    2,774,674                           2,830,168                           2,886,771                           2,944,507                           3,003,397                            0212 ‐ Recreation 2,625,888                           2,678,406                           2,731,974                           2,786,613                           2,842,346                            0213 ‐ Tennis Center 458,162                              467,325                              476,672                              486,205                              495,930                               0214 ‐ Rec Programs 1,358,009                           1,385,169                           1,412,873                           1,441,130                           1,469,953                            0215 ‐ Garey Park 948,290                              986,222                              1,025,671                           1,046,184                           1,067,108                            0218 ‐ Arts & Culture 87,129                                 88,872                                 90,649                                 92,462                                 94,311                                  0316 ‐ Municipal Court 635,935                              648,654                              661,627                              674,859                              688,356                               0402 ‐ Fire Support Services 2,936,413                           2,995,141                           3,114,947                           3,177,245                           3,240,790                            0422 ‐ Fire Emergency Services 12,299,492                        13,406,446                        14,478,962                        15,347,699                        15,654,653                         0448 ‐ Fire EMS 2,593,697                           2,827,130                           3,053,300                           3,236,498                           3,301,228                            0533 ‐ Solid Waste and Recycling Services 7,902,414                           8,060,462                           8,221,672                           8,386,105                           8,553,827                            0536 ‐ Inspections 1,260,145                           1,285,348                           1,311,055                           1,337,276                           1,364,022                            0602 ‐ Administrative Services 1,552,033                           1,583,073                           1,614,735                           1,647,030                           1,679,970                            0634 ‐ City Council 171,395                              174,823                              178,319                              181,886                              185,523                               0635 ‐ City Secretary 882,280                              899,926                              917,925                              936,283                              955,009                               0638 ‐ General Gov't Contracts 3,286,401                           3,352,129                           3,419,172                           3,487,555                           3,557,306                            0655 ‐ Communications 425,160                              433,663                              442,337                              451,183                              460,207                               0702 ‐ Police Admin 2,330,161                           2,376,764                           2,448,067                           2,497,028                           2,546,969                            0742 ‐ Police Operations 12,450,598                        13,322,140                        14,121,468                        14,968,756                        15,717,194                         0744 ‐ Animal Services 926,121                              944,644                              963,537                              982,807                              1,002,464                            0745 ‐ Code Enforcement 432,800                              441,456                              450,285                              459,291                              468,477                               0802 ‐ Public Works 1,254,586                           1,279,678                           1,305,271                           1,331,377                           1,358,004                            0846 ‐ Streets 4,438,211                           4,526,975                           4,617,515                           4,709,865                           4,804,062                            Total Expenses 69,396,190                        72,468,132                        75,527,790                        78,304,495                        80,319,648                           FY2019 Budget   FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget   FY2023 Projected  Budget Ending Fund Balance 11,230,059                        12,619,043                        13,320,737                        13,786,322                        14,372,307                         Contingency 9,750,000                           10,950,000                        11,250,000                        11,500,000                        12,000,000                         Benefit Payout Reserve 255,000                              280,500                              308,550                              339,405                              350,000                               Economic Stability Reserve 1,225,000                           1,300,000                           1,700,000                           1,925,000                           2,000,000                            CAFR Adjustment ‐                                       ‐                                       ‐                                       ‐                                       ‐                                        Available Fund Balance 59                                         88,543                                 62,187                                 21,917                                 22,307                                  GENERAL FUND FIVE-YEAR PROJECTIONS  The Five Year Forecast in derived from statistical models relating to property tax and assessed value, sales tax, debt  service, and overall growth.   Revenue projections are conservative in their forecast.   Expenses are projected using a combination of trend analysis and tentatively planned expansion of services.    GENERAL FUND  94 FY2019 Annual Budget ELECTRIC FUND Spinning Spur Turbines 95 FY2019 Annual Budget ELECTRIC FUND Electric Fund Summary ............................... 97 Energy Services ......................................... 100 Technical Services .................................... 104 Resource Management ............................ 106 Electric Fund Five-Year Projections .......... 108 96 FY2019 Annual Budget    ELECTRIC FUND  The Electric Fund is used to account for the revenues and expenses of the City’s electric utility.  This includes the  Electric Department, purchased power costs, debt payments, and capital projects. The fund also transfers a 7% return  on investment (ROI) benefit to the General Fund, which represents the community’s utility ownership.     FISCAL YEAR 2018  Total operating revenues are projected to be $75 million, which is 3.1% higher than the current budget. The higher  than expected revenue is primarily the result of higher than projected sales. Electric revenue is projected to be 2.7%  higher than budget.    Total operating expenses are projected to be $68.7 million, or 4.1%  higher than budget. Wholesale Power, which includes Purchased  Power and congestion revenue rights, is projected to cost $45  million, which is 7.1% more than budgeted.     Total non‐operating revenues are projected to be at the budget of  $6.5 million.    Total non‐operating expenses are projected to be less than budget  by $3.3 million.      The sale of excess contracted energy in the market has produced  less revenue than in previous years due to market conditions.  This  revenue has traditionally offset power costs as well as provide cash  funding for capital improvements.     Total fund balance is projected to be $8.8 million as of September 30, 2018 expenses.  The contingency reserve is  projected to be $5.125 million at year‐end.    FISCAL YEAR 2019  Total operating revenues total $76 million. Revenues are projected  to increase by 1.3% when compared to the FY2018 projection.  Electric revenue is budgeted to increase by $1.2 million due to  anticipated customer growth and a rate increase.  In the spring of  2018, a utility rate study was completed. The cost to serve study  proposed a 4.33% increase on the residential customer base rate  with no variable rate adjustment.  To mitigate the impact the  proposed $4.80 per month base rate increase, the conservation fee  is being reduced from $1 a month to $0.20 per month.  The cost of  service recommendation also includes an 11% increase on the  municipal rate and 73% on municipal water services.  The increases  are reflected in the expenses of the Water Fund and other City  operational funds.  The rate changes go into effect January 2019.    Total operating expenses total $69.7 million, which is an increase of  1.4% when compared to the FY2018 projection. Purchased power  is budgeted at $48 million, with $3.5 million of CRR credits budgeted  to offset the total expense.    Electric Revenue 84% Other  Revenue 6% Bond Proceeds 10% Interest & Transfers 0% FY2019 REVENUES Purchased  Power  53% Georgetown Utility  Systems 23% Debt  Payments  5% Transfer Out 7%Capital  Improvements 12% FY2019 EXPENSES 97 FY2019 Annual Budget    Total non‐operating revenues include bond proceeds for infrastructure improvements totaling $7.86 million.     Total non‐operating expenses are budget to increase by 15.8% relative to FY2018 projections. FY2019 expenses  feature a higher debt service requirement as well as a larger capital improvement plan.    There is one adopted enhancement for a pressure digger vehicle. Currently the utility has one pressure digger shared  between four crews (one at the Westside Service Center and three at the GMC). In the system today, the City has  approximately 8,000 poles. Considering poles have about a 40 year life expectancy, the department is on track to  replace about 200 poles a year moving forward. There are about 260 working days in a year, so the department needs  to average at least a pole a day. A second pressure digger would give the department the ability to meet the goal as  well as maintain productivity at a high rate, continue to replace old poles, and also stay up with the CIP.    Ending fund balance is projected to be $10.5 million by September 30, 2019. This fund meets the 90 day reserve for  operations. The cost to serve study analyzed charges for service, coverage ratios, and fund liquidity. A non‐ operational reserve was created in this fund in response to the recommendations of the study. Over the next few  years, it is the goal of staff to build the non‐operational reserve to cover half of the next year’s annual debt service,  a portion of the cash funded subset of the five year CIP schedule, and a portion of the budgeted purchase power  cost.                                                            98 FY2019 Annual Budget    FUND SCHEDULE      FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Beginning Fund Balance 6,196,297        6,758,275        6,758,275        8,814,823        ‐                     8,814,823           FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Operating Revenue Electric Revenue 65,001,374      67,595,139      69,416,907      70,630,166       ‐                     70,630,166       Interest 54,712              48,318              47,632              38,000               ‐                     38,000               Interfund Transfers/Shared Svcs ‐                     540,981            540,981            95,787               ‐                     95,787               Other Revenue 5,116,211        4,569,955        5,017,865        5,243,546        ‐                     5,243,546         Operating Revenue Total 70,172,297      72,754,393      75,023,386      76,007,499      ‐                     76,007,499         FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Operating Expense Purchased Power 52,526,535      44,000,000      52,000,000      48,000,000       ‐                     48,000,000       CRR Credits (6,488,088)       (2,000,000)       (7,000,000)       (3,500,000)        ‐                     (3,500,000)        Georgetown Utility Systems 16,773,622      18,331,971      18,299,826      19,160,967      47,050              19,208,017       CIS Implementation 101,229            134,000            134,000            34,000               ‐                     34,000               Transfer Out 5,262,925        5,586,307        5,327,600        5,610,000        391,500            6,001,500         Operating Expense Total 68,176,224      66,052,278      68,761,426      69,304,967      438,550            69,743,517         FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Available  Operating Fund Balance 8,192,369        13,460,390      13,020,235      15,517,355      (438,550)          15,078,805         FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Non‐Operating Revenue Bond Proceeds 7,154,960        6,537,000        6,537,000        7,864,165         ‐                     7,864,165         Non‐Operating Revenue Total 7,154,960        6,537,000        6,537,000        7,864,165         ‐                     7,864,165           FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Non‐Operating Expense Capital Improvements 6,059,583        9,880,487        6,508,565        7,864,165         ‐                     7,864,165         Debt Issuance Costs 98,705              16,800              16,800              156,840            ‐                     156,840             Debt Payments 3,453,858        4,235,227        4,217,047        4,419,655        ‐                     4,419,655         Non‐Operating Expense Total 9,612,146        14,132,514      10,742,412      12,440,660      ‐                     12,440,660       Row Labels   FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Ending Fund Balance 5,735,183        5,864,876        8,814,823        10,940,860      (438,550)          10,502,310       CAFR Adjustment 1,023,092        ‐                     ‐                     ‐                     ‐                     ‐                      90 Day Operational Contingency 5,000,000        5,125,000        5,125,000        4,082,999        ‐                     4,082,999         Non‐Operational Contingency ‐                     ‐                     ‐                     6,419,311        ‐                     6,419,311         Available Fund Balance 1,758,275        739,876            3,689,823        438,550            (438,550)          ‐                      99 FY2019 Annual Budget DEPARTMENT BUDGET A pressure digger vehicle was adopted as a service level increase in the FY2019 Budget. Currently the utility has one pressure digger shared between four crews. A second pressure digger will give the department the ability to maintain productivity at a high rate, continue to replace old poles, and keep up with Capital Improvement Projects. The total budgeted expense for the pressure digger is $391,500, which is budgeted in the Fleet Fund. Ongoing cost for maintenance and future replacement cost is $47,050. The adopted FY2019 Budget also includes funding for merit/market adjustments as well as an increase in insurance premiums. Energy Services Mission: Provide reliable energy and responsive restoration for our customers through effective maintenance and safe work practices by a highly trained and professional workforce that takes pride in its craft. Department Description: The Electric Administration & Energy Services Departments operate, maintain, and construct an energy delivery system comprised of overhead and underground feeders and their branch circuits for over 23,000 electric customers. Division and FTEs: Georgetown Utilities System: 56.5 FTEs Energy Services FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 4,857,562 5,224,608 5,303,225 5,448,059 - 5,448,059 Operations 7,409,331 9,884,050, 9,976,269 10,320,228 47,050 10,367,278 Capital 156,881 205,000 334,569 250,000 - 250,000 Total Departmental Budget 12,423,774 15,313,658 15,614,063 16,058,287 47,050 16,105,337 Electric Lineman checking for safety. 100 FY2019 Annual Budget  Provide outstanding Electric reliability to over 23,000 Georgetown customers as well as 35,600 water customers.  Implemented the progression/training process for operators that was developed in FY2017.  Improved communication to external customers regarding water and electrical outages.  Added the Georgetown Utility Systems Safety Department to System Operations.  Upgraded and replaced the radio system.  Improved Capital Improvement Plan (CIP) budget tracking and correlation to Accounting software.  Continued to provide excellent customer service to new development projects while utilizing cost effective methods.  Changed system design parameters to include new technologies for improved system reliability.  Established procedures for data sharing with Accounting, Finance, and City Management for CIP budgets.  Continue to provide outstanding Electric and Water reliability to all Georgetown customers.  Emphasize safety and training with a goal of zero injuries.  Post, interview, and hire a Control Center Manager.  Build upon the newly implemented progression and training program for operators.  Evaluate and look for opportunities for process improvement with the goal of providing excellent outage management communication.  Continue to work with the Water Department to impove switching/valve operation in the field.  Continue to improve Capital Improvement (CIP) budget tracking.  Strive to maintain excellent customer service to new development costs while utilizing cost effective methods.  Implement new technologies to improve system reliability. Strategic Goal 1 Maintain an excellent safety record recognized by public power. Measurable 1: Average meeting attendance and supervisory field visits. Strategic Goal 2 Develop and maintain workforce comprised of electric lineman certified by US Department of Labor Measurable 1: Percentage of staff training plans completed on time. Strategic Goal 3 Achieve a high level of reliability as measured using industry standards. Measurable 1: System Average Interruption Frequency Index Strategic Goal 4 Effectively respond to customer outages and restore power as measured using industry standards Measurable 1: Customer Average Interruption Duration Index MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 101 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Maintain an excellent safety record recognized by public power. Measurable 1: Average meeting attendance and supervisory field visits. It is a priority of Energy Services is to ensure that staff is meeting the departments safety standards. Safety meetings are held multiple times a month to ensure this standard is met. Strategic Goal 2: Develop and maintain workforce comprised of electric lineman certified by US Department of Labor Measurable 1: Percent of staff training plans completed on time. Training plans are implemented for each individual with a target of 90% of plans completed. 94%96%96%96% 91% 96%95%94% 98%98% 92% 88% 50% 60% 70% 80% 90% 100% Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Average Safety Meeting Attendance % of Safety Meeting Attendance - FY18 Target > 90% 50% 60% 70% 80% 90% 100% Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep % of Training Plans Completed Percentage of Staff Training on Target - FY18 Target > 90% 102 FY2019 Annual Budget Strategic Goal 3: Achieve a high level of reliability as measured using industry standards. Measurable 1: System Average Interruption Frequency Index Energy Services understands that reliability is one of the major components of their services. Average number of interruptions per customer is measured against industry standards to ensure that the department is delivering reliable services to customers. Strategic Goal 4: Effectively respond to customer outages and restore power as measured using industry standards Measurable 1: Customer Average Interruption Duration Index Energy Services understands that reliability is one of the major components of their services. Average outage duration by minutes per year is measured against industry standards to ensure that the department is delivering reliable services to customers. 0.01 0.12 0.12 0.65 0.57 0.57 0.54 0.54 0.69 0.60 0.04 0.40 0 1 2 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Average Number of Interruptions per Customer per Year Electric SAIFI - FY18 Target < 1 Alert > 2 4.27 4.13 29.46 88.18 97.05 96.98 96.30 98.16 100.62 105.56 77.20 76.78 0 50 100 150 200 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Average Outage Duration in Minutes per Year Electric CAIDI - FY18 Target < 116 Alert > 200 103 FY2019 Annual Budget DEPARTMENT BUDGET There are no significant changes to the Technical Services Budget in FY2019. The current level of service will remain the same. Personnel costs increased in FY2019 because of merit/market adjustments and to account for the citywide increase in insurance premiums. Technical Services Mission: Provide real-time utility system information and control by efficiently operating and maintaining diverse communications, technologies and systems that support reliable utility and city operations. Department Description: Technical Services is responsible for efficiently managing the utility’s technical systems that support water, wastewater, electric operations, customer care, public works, and engineering. Division and FTEs: Georgetown Utilities System: 17 FTEs Technical Services FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,236,260 1,424,904 1,314,922 1,442,935 - 1,442,935 Operations 1,161,298 887,294 866,237 1,087,413 - 1,087,413 Capital 325,461 41,900 41,900 40,000 - 40,000 Total Departmental Budget 2,723,019 2,354,098 2,223,059 2,570,348 - 2,570,348 SCADA Data Center 104 FY2019 Annual Budget The targets and data collection for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Supported utility operations through safe and efficient operations and maintenance of the utility’s Supervisory Control and Data Acquisition (SCADA) infrastructure, fiber network, and utility automated metering systems.  Expanded the use of Enterprise Asset Management (EAM) to include meter maintenance activities.  Replaced, updated, or installed SCADA equipment at several existing and new sites as part of system replacement or capital improvement projects.  Expanded the unmetered water measurement initiatives to improve the water utility annual water loss number through several projects.  Contributed in the development of all existing and future utility metering work flow models for use with the new Customer Information System project.  Incorporated the Work Management procedure for planning and scheduling activities for metering and SCADA technicians.  Create a Master Plan and Capital Improvement Plan for the expansion of automated metering infrastructure into the rural water service areas to enhance metering services for use by Customer Care and Metering Services.  Implement a training and job progression program for Metering Technicians.  Implement a quality inspection activity for new water meter service installations.  Evaluate and improve functionality of SCADA operational screens used by operations and control center staff. Strategic Goal 1 Maintain an excellent safety record to minimize injuries and lost workdays. Measurable 1: Average of safety meeting attendance and supervisory field site visits Strategic Goal 2 Effectively maintain utility SCADA and I&C assets through timely completion of preventive maintenance. Measurable 1: Preventive maintenance on-time completion Strategic Goal 3 Effectively maintain utility SCADA and I&C assets through timely completion of repairs. Measurable 1: Corrective maintenance on-time completion Strategic Goal 4 Effectively maintain the operation technology to provide reliable monitoring and control access all utility systems. Measurable 1: SCADA SAIFI MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 105 FY2019 Annual Budget DEPARTMENT BUDGET There are no significant changes to the Resource Management Budget in FY2019. The current level of service will remain the same. It is projected the department will be over budget due to purchase power. After the year-end close, it will be determined if the electric fund as a whole (after accounting for personnel, operations, and capital savings) would need a year-end budget amendment. Resource Management Mission: Focus on risk and cost management for energy and water resources. We are quants who provide reporting, analysis, and recommendations for management’s financial and rate making decisions. Department Description: Resource Management is responsible for resource planning, procurement, hedging, and settlements for the Electric and Water Utilities. The department engages in retail electric load and water demand forecasting and commodity market tracking. Division and FTEs: Georgetown Utilities System: 3 FTEs Resource Management FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 269,642 375,763 281,772 381,712 - 381,712 Operations 46,080,444 42,288,452 45,180,932 44,650,619 - 44,650,619 Capital - - - - - - Total Departmental Budget 46,350,085 42,664,215 45,462,704 45,032,331 - 45,032,331 Georgetown is powered by 100% green energy. 106 FY2019 Annual Budget The targets and data collection for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Conducted Electric Rate study and provided a rate making course to internal staff.  Finalized regular quarterly financial updates for utilities based on monthly budget reports from managers.  Assisted the Customer Information System (CIS) transition.  Implement new sanitation rates.  Supported the transfer station and solid waste master plan studies.  Helped the water and wastewater Impact Fee process.  Completed the water and wastewater rate studies.  Worked with City Manager’s Office and Bloomberg to explore the virtual power plant program.  Began Innovation Roadmap.  Help draft a financial plan to support new soild waste strategies for the Dowtown area.  Expand monthly budget report program to joint service funds.  Continue Supporting the Customer Information System (CIS) transition.  Make Final recommendation on the virtual power plant program.  Financial evaluation regarding Electric Vehicle charging stations.  Conduct Airport Fuel rate study.  Finalize the Innovation Roadmap.  Optimize deployment strategy for the Buckthorn solar farm. Strategic Goal 1 Minimize rate volatility while remaining competitive. Measurable 1: Net Portfolio Position Measurable 2: Net Position Volatility Measurable 3: Rate Target Power Cost Measurable 4: Frequency and magnitude of rate changes Measurable 5: Comparison of actual bills to benchmarked utilities Strategic Goal 2 Meet long-term growth needs with a least-cost approach. Measurable 1: Years of supply Measurable 2: Raw water cost per unit Measurable 3: Treated water cost per unit Strategic Goal 3 Maintain healthy fiscal fund performance Measurable 1: Fund balances Measurable 2: Debt coverage ratio Measurable 3: Debt to equity ratio MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 107 FY2019 Annual Budget ELECTRIC FUND FIVE-YEAR PROJECTIONS Five‐year Electric Fund Assumptions:   CIP projects paid for by bond proceeds in order to respond to issues of growth   Purchased Power cost to remain stable due to long term solar and wind contracts    Stability in the CRR market    ROI transfers to the General Fund mirror overall growth in electric revenue   Debt issuance and debt service levels remain stable over five years           FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Beginning Fund Balance 8,814,823                           10,502,310                        15,605,910                        20,244,703                        24,471,610                            FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Operating Revenue Electric Revenue 70,630,166                        73,352,222                        75,519,550                        77,612,734                        79,779,179                         Interest 38,000                                 39,140                                 40,314                                 41,524                                 42,769                                  Other Revenue 5,243,546                           5,389,547                           5,539,646                           5,693,958                           5,852,602                            Interfund Transfers/Shared Svcs 95,787                                 95,787                                 95,787                                 95,787                                 95,787                                  Operating Revenue Total 76,007,499                        78,876,696                        81,195,296                        83,444,002                        85,770,338                             FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Operating Expense Purchased Power 48,000,000                        45,500,000                        47,375,000                        48,500,000                        48,750,000                         CRR Credits (3,500,000)                         (2,625,000)                         (3,000,000)                         (3,000,000)                         (3,000,000)                          Georgetown Utility Systems 19,208,016                        19,903,210                        20,624,017                        21,371,398                        22,146,346                         CIS Implementation 34,000                                 35,360                                 36,774                                 38,245                                 39,775                                  Transfer Out 6,001,501                           6,241,560                           6,491,222                           6,750,871                           7,020,906                            Operating Expense Total 69,743,517                        69,055,130                        71,527,014                        73,660,514                        74,957,027                            FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Available Operating Fund Balance 15,078,805                        20,323,876                        25,274,192                        30,028,191                        35,284,921                            FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Non‐Operating Revenue Bond Proceeds 7,864,165                           7,638,000                           8,438,000                           7,353,000                           6,863,000                            Non‐Operating Revenue Total 7,864,165                           7,638,000                           8,438,000                           7,353,000                           6,863,000                                FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Non‐Operating Expense Capital Improvements 7,864,165                           7,638,000                           8,438,000                           7,353,000                           6,863,000                            Debt Issuance Costs 156,840                              156,840                              156,840                              156,840                              156,840                               Debt Payments 4,419,655                           4,561,126                           4,872,649                           5,399,741                           5,163,806                            Non‐Operating Expense Total 12,440,660                        12,355,966                        13,467,489                        12,909,581                        12,183,646                             FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Ending Fund Balance 10,502,310                        15,605,910                        20,244,703                        24,471,610                        29,964,275                         90 Day Operational Contingency 4,082,999                           5,500,000                           6,500,000                           8,000,000                           10,000,000                         Non‐Operational Contingency 6,419,311                           8,500,000                           10,000,000                        12,000,000                        15,000,000                         Available Fund Balance ‐                                       1,605,910                           3,744,703                           4,471,610                           4,964,275                            108 FY2019 Annual Budget WATER FUND San Jose Splash Pad 109 FY2019 Annual Budget WATER FUND Water Services Fund Summary ................ 111 Water Services and Irrigation ................... 116 Wastewater Services ................................ 118 Water Fund Five-Year Projections ............ 120 110 FY2019 Annual Budget      WATER SERVICES FUND  The Water Services Fund is used to account for the revenues generated from operating and maintenance activities  related to the Water, Wastewater, and Irrigation utilities.  Each of these utility services is tracked separately within  this fund to ensure the rate and rate design will fully recover the cost of providing each service. The City operates  three water treatment plants and five wastewater treatment plants. The City’s water supply is 35% ground water and  65% surface water.     Expenses include debt service payments, capital costs, and transfers out to the General Fund per the City’s return on  investment (ROI) policy. The ROI represents the value that residents receive for owning the utility.     FISCAL YEAR 2018  Total operating revenues are projected to be $57.3 million, which  is 19% higher than the current budget. The higher than expected  revenue is primarily the result of higher water and wastewater  sales, as well as capital recovery fees (impact fees).  Engineering/Inspection fees are also projected to exceed budget.     Total non‐operating revenues are $0 in FY2018.  The Water Fund  cash funded all major CIP.      Total operating expenses are projected to be $33.7 million, or  1.2% less than the current budget.     Total non‐operating expenses are $70.8 million, which is less than  1% over budget.  The small percentage over budget is due to  development projects in the current fiscal year. Capital projects  that are not started in FY2018 will be reappropriated into the  following year. Overall, expenses do not exceed budget.    Total fund balance is projected to be $27.6 million as of September 30, 2018. Excess fund balance over the Fiscal and  Budgetary Policy required contingency is available to fund non‐recurring expenditures and is expected to be used to  cash fund CIP projects in FY2019.    FISCAL YEAR 2019  Budgeted operating revenues total $59.7 million, a 4% increase  from projection. The increase reflects moderate growth in capital  recovery and development related fees. The FY2019 Budget  includes an adopted increase in the wastewater rate of 4.4%.      Budgeted operating expenses total $37 million which represents a  10.4% increase over FY2018 projections. This is primarily due to  the water meter conversion project, as well as the addition of  adopted enhancements highlighted below. The increase in Water  Administration is due to $995,496 more for water contracts and  $718,101 more in Joint Service allocations.     Budgeted  non‐operating  revenues show $6 million in bond  proceeds in FY2019 for the South Lake Water Treatment Plant  and the Rabbit Hill Road Project.   Water Utility  Revenue 49% Wastewater Utility  Revenue 22% Capital  Recovery  Fee 24% Other  Revenue 5% Irrigation  Utility  Revenue 0% FY2019 REVENUES Water  Operations 48% Water CIP 44% Debt  Service 8% FY2019 EXPENSES 111 FY2019 Annual Budget        Budgeted non‐operating expenses are $39 million, a decrease of almost 45%. The decrease is primarily due to a  reduction in new capital projects while the utility completes the large amount of projects accumulated in the past  two years.  New capital projects include tank rehabilitation, miscellaneous line upgrades, and Water Treatment Plant  expansion.    Adopted Enhancements:   Water Distribution: System Maintenance: An increase in system maintenance is needed to initiate, improve,  and support programs related to Council Strategy, Water Services, and treatment missions.  Water services  has identified key areas where an increase in maintenance is needed to maintain service levels as water  infrastructure grows. Adopted cost: $135,000.     Water Distribution: Valve Machine: A valve machine is needed to bring fire hydrant maintenance in house  and keep up with workload generated from the system valve maintenance program. Adopted cost: $84,100.     Water Plant Management: Treatment Plant Technician: Personnel additions to Water Plant Management is  needed to maintain treatment performance metrics, improve compliance margins, and improve coverage at  all 9 Water & Wastewater Facilities.  This position will help the Water Plant Management department with  the increase of demand/flow and the need for increased attention, backwashing, diurnal process control,  coverage, and minimize response times to emergency maintenance.  Adopted cost is $108,732.     Water Plant Management: Park Water Treatment Plant Controls Upgrade: Per CPUSA evaluation, the highest  risk failure point at the Park Water Treatment Plant is the control system.  Key control parts are obsolete and  no longer manufactured or available, and many other parts have reached their life expectancy.  Adopted  cost: $210,000.     Wastewater Distribution: Inspection Camera: An inspection camera is adopted to help maintain collection  systems and meet the regulatory requirements in the Edwards Aquifer Recharge Zone program. Adopted  Cost: $91,150.     Water Operations: Water Services Supervisor:  Adding a Water Services Supervisor is key to improving service  levels and response times to system maintenance and corrective repairs.  The largest factor for requesting  additional personnel is system growth.  Demand and system growth increase has increase the amount of  direct reports to the current supervisor.  This position will enable the department to split maintenance  responsibilities and direct reports into east and west zones.  Adopted Cost: $130,951.     Water Operations: Water Services Supervisor – Inspections: An additional Inspector is needed as system  growth has expanded and the amount of direct reports have increased to the current supervisor position.   This position will not only provide relief for some of the current supervisors’ pressure points, but it will also  supervise department programs such as Edwards Aquifer testing, smoke testing and inflow/infiltration, and  the leak protection program.  The overall goal for this position is to reduce water loss and improve  conservation efforts. Adopted Cost: $130,901.     Water Operations: Water Services Technicians: Two Water Services Technicians will help the department keep  up with corrective and preventative maintenance items that have increased from system expansion.  These  positions will add to current line operations with the goal of providing maintenance and efficiency on  response times to preventative and corrective maintenance on both water and wastewater systems.  Total  cost to adding two positions is $213,117.    112 FY2019 Annual Budget      Total fund balance is projected to be $17.1 million, meeting the contingency requirement for both 90 day of  operations, $7,498,183, and non‐operational contingency of $9,500,000. In the spring of 2018, a cost of service rate  study was completed which analyzed charges for service, coverage ratios, and fund liquidity. A non‐operational  reserve was created in this fund in response to the recommendations of the study.                                                                                              113 FY2019 Annual Budget        FUND SCHEDULE      FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Beginning Fund Balance 54,428,337        74,958,152        74,958,153        27,669,833        ‐                       27,669,833           FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Operating Revenue Water Utility Revenue 27,195,527        27,926,695        28,932,662        29,256,931         ‐                       29,256,931         Capital Recovery Fee 13,473,975        6,672,500          10,976,521        14,250,000         ‐                       14,250,000         Wastewater Utility Revenue 10,617,839        10,850,000        11,007,305        12,975,345         ‐                       12,975,345         Other Revenue 5,014,938          2,176,250          5,256,467          2,262,146           ‐                       2,262,146           Interest 474,833              192,385              794,596              569,400               ‐                       569,400               Irrigation Utility Revenue 273,003              225,000              214,891              301,557               ‐                       301,557               Transfer 115,839              116,613              116,613              103,725               ‐                       103,725               Operating Revenue Total 57,165,954        48,159,443        57,299,056        59,719,104        ‐                       59,719,104           FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Operating Expense 0000 ‐ Transfer Out 565,752              1,027,981          1,027,981          370,787              245,000              615,787               0000 ‐ Transfer Out, ROI 2,750,779          2,686,505          2,993,788          3,200,000          ‐                       3,200,000           0527 ‐ Water Administration 18,153,583        18,602,018        18,313,695        19,923,733        ‐                       19,923,733         0528 ‐ Water Distribution 1,944,765          2,273,300          2,194,442          2,566,165          141,100              2,707,265           0529 ‐ Water Plant Management 2,341,347          2,548,726          2,319,630          2,658,001          290,732              2,948,733           0530 ‐ Wastewater Distribution 465,811              613,000              592,810              657,465              96,950                754,415               0531 ‐ Wastewater Plant Management 2,610,504          2,437,025          2,412,396          2,705,069          ‐                       2,705,069           0532 ‐ Irrigation 200,792              204,300              205,000              260,324              10,000                270,324               0553 ‐ Water Operations 3,466,350          3,769,545          3,682,263          3,806,500          351,028              4,157,528           Operating Expense Total 32,500,291        34,162,400        33,742,005        36,148,044        1,134,810          37,282,854           FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Available  Operating Fund Balance 79,094,000        88,955,195        98,515,204        51,240,894        (1,134,810)        50,106,083           FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Non‐Operating Revenue Bond Proceeds 20,402,797        ‐                       ‐                       6,050,000          ‐                       6,050,000           Non‐Operating Revenue Total 20,402,797        ‐                       ‐                       6,050,000          ‐                       6,050,000             FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Non‐Operating Expense 0580 ‐ Water CIP 4,658,039          32,361,427        32,321,849        28,833,670        ‐                       28,833,670         0581 ‐ Wastewater CIP 14,847,659        32,728,987        33,178,987        3,850,000          ‐                       3,850,000           9990 ‐ Water Debt Service 2,890,112          3,229,164          3,229,164          3,087,453          ‐                       3,087,453           9991 ‐ Wastewater Debt Service 2,573,877          2,002,740          2,002,740          3,142,345          ‐                       3,142,345           9992 ‐ Irrigation Debt Service 134,792              112,631              112,631              125,313              ‐                       125,313               Non‐Operating Expense Total 25,104,478        70,434,949        70,845,371        39,038,781        ‐                       39,038,781           FY2017 Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget  Ending Fund Balance 74,392,319        18,520,246        27,669,833        18,252,113        (1,134,810)        17,117,302         CAFR Adjustment 565,834              ‐                       ‐                       ‐                       ‐                       ‐                        90 Day Operational Contingency 5,000,000          6,000,000          6,000,000          7,498,183          ‐                       7,498,183           Non‐Operational Contingency ‐                       ‐                       ‐                       9,500,000          ‐                       9,500,000           Available Fund Balance 69,958,153        12,520,246        21,669,833        1,253,929          ‐                       119,119               114 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 115 FY2019 Annual Budget DEPARTMENT BUDGET Water Services will add a Valve Machine, upgrade Park Water Treatment Plant Controls, and increase system maintenance to keep up with infrastructure growth. The department will also add a Treatment Plant Technician, a Water Services Supervisor, a Water Services Inspector, and a two Water Services Technicians. These positons will help the Department keep up with corrective and preventative maintenance items that have increased from system expansion. The total costs of these additions is $792,860. Reuse Irrigation will add $10,000 in maintenance expenditures to keep up with increased customer demand. Water Services & Irrigation Mission: To provide efficient water treatment and reclamation services for our community that protect public health and the environment as dedicated licensed professionals. Department Description: Water Services is responsible for the operation and maintenance of the infrastructure that provides potable water for over 40,000 metered connections in a 450 square mile area. The Reuse Irrigation Department is responsible for the operation and maintenance of infrastructure that distributes reuse irrigation water to five major irrigation customers. Division and FTEs: Georgetown Utilities System: 56.50 FTEs Water Services & Irrigation FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 4,015,111 4,141,305 3,990,308 4,131,813 394,927 4,526,740 Operations 20,905,078 22,461,584 21,939,722 24,222,910 187,933 24,410,843 Capital 1,186,647 795,000 785,000 860,000 210,000 1,070,000 Total Departmental Budget 26,106,837 27,397,889 26,715,030 29,214,723 792,860 30,007,583 New water tower construction 116 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Met or exceeded all regulatory standards for water service.  Insourced treatment plant operations producing significant cost savings.  Developed new sampling and testing programs to address increased regulatory requirements.  Upgraded the Lake Water Treatment Plant filter #2.  Improved water loss measurement through development of a daily loss indicator.  Began operation of the Rabbit Hill elevated storage tank.  Commenced operation of the Domel water treatment facility.  Started operation the Cedar Breaks Elevated Storage Tank.  Provided 85 million gallons to reuse customers which preserved 260 acre-feet of water resources.  Continue to meet Environmental Protection Agency (EPA) and Texas Commission on Environmental Quality (TCEQ) standards for water service (pressure, flow, and water quality).  Provide reliable and safe drinking water service by operating and maintaining the water system in a cost efficient and safe manner.  Upgrade the Park Water Treatment Plant filter controls.  Improve the treatment plant performance metrics to operate more efficiently.  Begin upgrade to the South Side Water Treatment Plant.  Extend advanced metering infrastructure (AMI) network into Western District Areas.  Commence rehab to Lake Water Treatment filter #4.  Complete Pecan Branch Wastewater Treatment Plant Expansion to increase reuse irrigation capability. Strategic Goal 1 Maintain and excellent safety operating record to protect staff health and productivity. Measurable 1: Average of safety meeting attendance and supervisory field site visits. Strategic Goal 2 Develop and maintain a workforce of professionals licensed by the Texas Commission on Environmental Quality. Measurable 1: Track training of staff. Strategic Goal 3 Effectively maintain the Water Treatment Plants through timely completion of corrective and preventive maintenance. Measurable 1: Corrective Maintenance OTC MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 117 FY2019 Annual Budget DEPARTMENT BUDGET Wastewater Services will add an Inspection Camera to help maintain collection systems and meet the regulatory requirements in the Edwards Aquifer Recharge Zone program. Additionally, the departments saw a base increase for utilities. In the summer of 2018, the City performed a cost to service study for water and electric services. The study found the municipal pumping rate was too low. The rate was increased as part of the FY2019 Budget and a corresponding expense was increased. Wastewater Services Mission: Provide water services to the community that are vital to public health by working together as skilled licensed professionals to operate and maintain the water and wastewater systems. Department Description: The Wastewater Department is responsible for the operation and maintenance of the infrastructure that provides wastewater for over 24,041 customers. Division and FTEs: Georgetown Utilities System: 7 FTEs Wastewater FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 606,268 559,614 633,507 651,577 - 651,577 Operations 2,433,497 2,230,411 2,186,699 2,495,957 96,950 2,592,907 Capital 36,550 210,000 185,000 215,000 - 215,000 Total Departmental Budget 3,076,315 3,050,025 3,005,206 3,362,534 96,950 3,459,484 Construction of Pecan Branch Wastewater Treatment Plant 118 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Provided reliable wastewater service to customers  Met or exceeded all regulatory standards for wastewater service.  Completed Edwards Aquifer Recharge Zone (EARZ) testing of 1/5 of the collection system.  Commenced expansion of the Pecan Branch Wastewater Treatment Plant.  Completed the Wastewater Treatment Plant Operator Training and progression program.  Transitioned wastewater treatment plant operations from use of contract operators to city staff.  Completed 2016 Edwards Aquafer Recharge Zone (EARZ) repairs.  Renewed the Berry Creek permit.  Awarded the Texas Municipal Utilities Association Award – 2017 Utility of the Year.  Provide reliable wastewater service to customers by operating and maintaining the wastewater system in a cost efficient and safe manner.  Continue to meet and exceed all regulatory standards for wastewater service (discharge limits, system integrity).  Complete expansion of the Pecan Branch Wastewater Treatment Plant.  Permit renewal for Pecan Branch, Cimarron Hills, San Gabriel, Dove Springs and Northlands WWTP.  Commence San Gabriel sludge press Capital Improvement.  Complete EARZ testing of 1/5 of the collection system. Strategic Goal 1 Maintain an excellent safety operating record to protect staff health and productivity. Measurable 1: Average of safety meeting attendance and supervisory field site visits. Strategic Goal 2 Develop and maintain a workforce of professionals licensed by the Texas Commission on Environmental Quality. Measurable 1: Track training of staff. Strategic Goal 3 Effectively maintain the Wastewater Treatment Plants through timely completion of corrective maintenance. Measurable 1: Corrective and preventive maintenance OTC. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 119 FY2019 Annual Budget WATER FUND FIVE-YEAR PROJECTIONS Five‐year Water Fund Assumptions:   Revenues in Water and Wastewater rates are expected to increase due to growing customer base and  demand on the system.  An increase in rates will help offset some of the cost for future CIP.   5‐year CIP project schedule includes an additional Water Treatment Plant in starting FY2023.  This project  will be phased in over multiple fiscal years.   Debt service payments are expected to increase over the next five years to pay for capital improvements in  the system.     FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Beginning Fund Balance 27,669,833                        17,117,302                        39,495,970                        44,454,106                        30,466,117                            FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Operating Revenue Interest 569,400                              586,482                              604,076                              622,199                              640,865                               Other Revenue 2,262,146                           2,330,010                           2,399,911                           2,471,908                           2,546,065                            Water Utility Revenue 29,256,931                        29,480,308                        33,298,898                        34,132,620                        39,363,378                         Wastewater Utility Revenue 12,975,345                        13,364,605                        15,035,181                        15,185,533                        17,716,961                         Irrigation Utility Revenue 301,557                              310,604                              317,000                              317,000                              317,000                               Capital Recovery Fee 14,250,000                        16,317,500                        16,387,025                        16,458,636                        16,532,395                         Transfer 103,725                              103,725                              103,725                              103,725                              103,725                               Operating Revenue Total 59,719,104                        62,493,234                        68,145,816                        69,291,621                        77,220,389                             FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Operating Expense 0529 ‐ Water Plant Management 2,948,733                           3,042,879                           3,140,581                           3,241,975                           3,347,204                            0531 ‐ Wastewater Plant Management 2,705,069                           2,799,536                           2,897,586                           2,999,357                           3,104,991                            0553 ‐ Water Operations 4,157,528                           4,285,280                           4,416,993                           4,552,791                           4,692,802                            0000 ‐ Transfer Out 615,787                              640,418                              666,035                              692,677                              720,384                               0000 ‐ Transfer Out, ROI 3,200,000                           3,328,000                           3,461,120                           3,599,565                           3,743,547                            0527 ‐ Water Administration 19,923,733                        20,720,652                        21,549,448                        22,411,396                        23,307,822                         0528 ‐ Water Distribution 2,707,265                           2,789,556                           2,875,138                           2,964,143                           3,056,709                            0530 ‐ Wastewater Distribution 754,415                              783,192                              813,119                              844,244                              876,614                               0532 ‐ Irrigation 270,324                              281,137                              292,382                              304,078                              316,241                               Operating Expense Total 37,282,854                        38,670,649                        40,112,402                        41,610,226                        43,166,314                            FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Available Operating Fund Balance 50,106,083                        40,939,888                        67,529,384                        72,319,589                        65,072,454                            FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Non‐Operating Revenue Bond Proceeds 6,050,000                           20,000,000                        20,000,000                        20,000,000                        20,000,000                         Non‐Operating Revenue Total 6,050,000                           20,000,000                        20,000,000                        20,000,000                        20,000,000                              FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Non‐Operating Expense 0580 ‐ Water CIP 28,833,670                        11,217,500                        18,450,000                        23,900,000                        46,950,000                         0581 ‐ Wastewater CIP 3,850,000                           3,856,000                           16,962,240                        28,718,730                        5,825,479                            9990 ‐ Water Debt Service 3,087,453                           3,105,415                           4,162,055                           5,232,473                           6,053,267                            9991 ‐ Wastewater Debt Service 3,142,345                           3,139,553                           3,378,603                           3,697,018                           3,906,423                            9992 ‐ Irrigation Debt Service 125,313                              125,450                              122,379                              121,164                              80,118                                  Non‐Operating Expense Total 39,038,781                        21,443,918                        43,075,278                        61,669,385                        62,815,287                             FY2019 Budget    FY2020 Projected  Budget    FY2021 Projected  Budget    FY2022 Projected  Budget    FY2023 Projected  Budget  Ending Fund Balance 17,117,302                        39,495,970                        44,454,106                        30,466,117                        21,704,905                         90 Day Operational Contingency 7,498,183                           7,873,092                           8,266,747                           8,680,084                           9,000,000                            Non‐Operational Contingency 9,500,000                           10,000,000                        10,500,000                        11,000,000                        11,500,000                         Available Fund Balance 119,119                              21,622,877                        25,687,359                        10,786,033                        1,204,905                            120 FY2019 Annual Budget Georgetown Municipal Airport OTHER ENTERPRISE FUNDS 121 FY2019 Annual Budget OTHER ENTERPRISE FUNDS Airport Fund Summary ............................ 123 Airport .................................................. 126 Stormwater Drainage Fund Summary ..... 128 Stormwater Drainage ........................... 130 122 FY2019 Annual Budget AIRPORT FUND The Airport Fund is a self-supporting enterprise funded through user charges. This fund accounts for all of the charges including personnel, operations, fuel costs, capital improvement, contingency, and debt service requirements at the airport. Significant rehabilitation of the major airport infrastructure is funded through federal and state transportation funds. The control tower is staffed and operated by the Federal Aviation Administration. FISCAL YEAR 2018 Total revenues are projected to be $3.7 million, 5.3% less than budget. Lower than expected revenue is primarily a result of depressed fuel prices in the market. The volume of gallons sold is high but with the price of oil low, the anticipated revenue is projected to be less than budget. Total expenses are projected to be $4.06 million, 5.4% less than the current budget. The decrease in expenses is directly tied to the cost of fuel purchased for resale. Non-operating expenses include funds for debt service payments and capital improvement projects. Those expenses are projected to end the fiscal year at $902,689. Total fund balance is projected to be $462,181 as of September 30, 2018. FISCAL YEAR 2019 Budgeted revenues total $4.4 million. Overall, revenues are projected to increase by 18.1% relative to the FY2018 projection. The increase in revenue is driven by expected increases in fuel prices, which will result in higher fuel sales. Increased revenue is also the result of $500,000 of bond reimbursement proceeds for capital improvement scheduled in FY2018. The chart to the right identifies revenue by source. Budgeted expenses total $3.8 million, a decrease of 6.2% relative to the FY2018 projection, primarily related to fuel. Operating expenses are budgeted to increase by 10.1% over FY2018 projections. Non-operating expenses are budgeted to decrease relative to FY2018 projections by $570,544 due to the timing of capital projects. The chart to the right gives a breakdown of expenses. Adopted enhancements total $33,662 for the upgrade of a part- time maintenance worker to a full time maintenance worker. As the fund’s financial position continues to improve, the City will evaluate maintenance needs to City-owned structures at the Airport. Total ending fund balance is budgeted to be $1,036,629 as of September 30, 2019. The fund will hold a 90 day contingency for personnel and operations per the adopted Fiscal and Budgetary Policy. In FY2019, this amount totals $264,442. Fuel and Terminal Sales 66% Leases and Rentals 20% All Other Revenue 2% Bond Proceeds 11% Grants 1% FY2019 REVENUES Fuel Cost 63% Airport Ops. 28% Capital Projects 5% Debt Service 4% FY2019 EXPENSES 123 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 311,250 809,939 809,939 462,181 - 462,181 FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Operating Revenue Fuel and Terminal Sales 2,453,062 2,794,919 2,596,789 2,907,450 - 2,907,450 Leases and Rentals 832,277 882,484 846,901 863,952 - 863,952 All Other Revenue 90,712 65,600 83,454 80,260 - 80,260 Operating Revenue Total 3,376,051 3,743,003 3,527,144 3,851,662 - 3,851,662 FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Operating Expense Fuel 1,865,456 2,296,250 2,110,929 2,400,000 - 2,400,000 Airport Operations 1,005,443 1,043,424 1,000,362 1,051,407 33,662 1,085,069 Transfer Out 25,000 53,500 53,500 - - - Operating Expense Total 2,895,899 3,393,174 3,164,791 3,451,407 33,662 3,485,069 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Available Fund Balance - Operating 791,402 1,159,768 1,172,292 862,436 (33,662) 828,774 FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Non-Operating Revenue Bond Proceeds - 150,000 150,000 500,000 - 500,000 Grants 51,107 35,000 42,578 40,000 - 40,000 Non-Operating Revenue Total 51,107 185,000 192,578 540,000 - 540,000 FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Non-Operating Expense Capital Project (79,696) 780,000 778,433 190,000 - 190,000 Debt Service 141,265 125,850 124,256 142,145 - 142,145 Non-Operating Expense Total 61,569 905,850 902,689 332,145 - 332,145 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 780,940 438,918 462,181 1,070,291 (33,662) 1,036,629 CAFR Adjustment 28,999 - - - - - Contingency - 213,158 213,158 264,442 - 264,442 Available Fund Balance 809,939 225,760 249,023 805,848 (33,662) 772,186 124 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 125 FY2019 Annual Budget DEPARTMENT BUDGET The Airport will upgrade a part-time position to a full time maintenance worker for $33,662. As the fund’s financial position continues to improve, the City will evaluate maintenance needs to City-owned structures at the Airport. FY2018 is expected to come nearly $230,000 less than budget. This is primarily due to savings in fuel costs. With the depressed oil market, the City was able to purchase fuel for less than budgeted. Airport Mission: Provide a superior regional gateway to aviation customers through passionate, team- oriented service excellence. Department Description: The Municipal Airport provides general aviation services to the public through its 24 hour operation of a 5,000-foot main runway, related taxiways, and ramps. Division and FTEs: Public Works Division: 6.00 FTEs Airport FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 340,214 375,920 383,686 383,686 33,662 417,348 Operations 2,555,685 3,017,254 2,795,195 3,067,721 - 3,067,221 Capital & Debt Service 61,569 905,850 902,689 332,145 - 332,145 Total Departmental Budget 2,957,469 4,299,024 4,067,480 3,783,552 33,662 3,817,214 Georgetown Municipal Airport 126 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Accomplished update to Airport Master Plan  Placed in operation a new above ground fuel storage facility.  Placed in operation new Taxiway A.  Accomplished concrete repairs to Terminal Apron.  Completed construction of new parking lot for Terminal/Tower.  Upgraded security features on Control Tower.  Upgraded Terminal lighting systems to LED fixtures.  Installed security fencing around new fuel storage facility.  Accomplished fence line brush clearing for improved airport security checks.  Accomplished concrete repairs to hangar apron at 221 Stearman Drive.  Accomplished several hangar upgrades and modifications.  Installed new security lighting around perimeter of Control Tower.  Complete construction of FY2017 $5.1M Runway Rehabilitation Airport Improvement Project through grant assistance from TxDot and FAA.  Construct $1.5M Taxiway Edge Lighting Airport Improvement Project through grant assistance from TxDot and FAA.  Finish Wildlife Hazard Assessment.  Develop Wildlife Hazard Mitigation Plan.  Implement wildlife management improvements.  Replace existing fence at south end of Airport along Lakeway Drive.  Perform repairs/upgrades to City-owned hangars.  Replace asphalt pavement on Terminal Drive.  Install security fencing around Control Tower.  Accomplish asphalt replacement on hangar apron at 221 Stearman Drive.  Perform pavement maintenance of asphalt surfaces around hangers  Implement the Airport Master Plan Strategic Goal 1 Be responsive by being adequately staffed ruing peak hours of operations. Measurable 1: Cover peak demand operational hours with adequate staffing as determined by Control Tower Monthly Operations Report – Target 90% Strategic Goal 2 Meet or exceed all regulatory requirements identified in FAA or TxDOT Aviation plans and programs which ensures the airport remains a viable asset to the City. Measurable 1: Adherence to regulatory requirements from FAA, Texas Commission on Environmental Quality, Texas Aviation Division, Texas Dept. Agriculture, etc. – Target 100% Strategic Goal 3 Meet monthly to obtain staff input on process improvements. Measurable 1: Implementation of vetted recommendation from staff. – Target 80% Strategic Goal 4 Promote use of airport facility as a gateway to Georgetown. Measurable 1: Occupancy of available lease spaces and make the airport an available facility to support community events. Target 90% occupancy and 4-6 community events. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 127 FY2019 Annual Budget     STORMWATER FUND  The Stormwater Fund is used to account for all operating and maintenance activities in the City’s drainage system  and the debt payments for bonds issued for capital improvement.    FISCAL YEAR 2018  Total revenues are projected to be $3.8 million, which is 17.2%  less than the current budget. The FY2018 Budget planned to issue  $900,000 of debt for CIP projects. This debt was not issued in  FY2018 and existing bond proceeds were used to fund the capital  projects. The Stormwater fee is a monthly charge billed based on  a calculation of impervious cover of the property and the rate per  unit. The current fee is $6.50 per unit. This fee was adjusted in  2016 to address the Municipal Separate Storm Sewer System  (MS4) requirements of the Texas Commission on Environmental  Quality (TCEQ).     Total expenditures are projected to be $4.6 million, which is on  pace with the current budget.    Total fund balance is projected to be $700,652 as of September  30, 2018.     FISCAL YEAR 2019  Budgeted revenues total $4.9 million. Overall, operating revenues are projected to increase by 2.9% compared to  FY2018 projected operating revenues. Non‐operating revenues are projected to increase due to the issuing of debt  for CIP Projects. The chart to the right identifies Stormwater Drainage revenues by source.      Budgeted  expenses total $4.7 million, which represents a  decrease of 1.2% from FY2018 projection. Capital Improvement  Projects total $1,300,000 in FY2019 and include the 2nd Street  Water Quality Pond Rehab, Stormwater Infrastructure  improvements, as well as the 18th and Hutto Drainage project and  improvements to the street sweeping spoils facility. A street  sweeper will also be replaced in this fund at a cost of $280,000.    Adopted enhancements total $78,300 for the purchase of a bat‐ wing mower with tractor to help mow the increased acreage of  road side and drainage areas with the City.    Total fund balance is projected to be $905,065 at the end of  FY2019.   Per Fiscal and Budgetary Policy, this fund has a 90 day  reserve for operations. This amount for FY2019 totals $578,286.  After accounting for contingency, the available fund balance  totals $326,780.           Transfers 13% Stormwater  Operating 50% Capital Improvement 28% Debt Service 9% FY2019 EXPENSES Stormwater Fees 74% Bond Proceeds 25% Other  Revenue 1% FY2019 REVENUES 128 FY2019 Annual Budget     FUND SCHEDULE     FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget    Beginning Fund Balance      1,550,062          820,189      1,572,784          700,652                      ‐            700,652  Operating Revenues   FY2017  Actual     FY2018  Budget     FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget   Operating Revenue Stormwater Fees            3,377,480            3,391,325            3,498,471            3,607,000                               ‐              3,607,000  Interest                              ‐                                ‐                                ‐                                ‐                                 ‐                                ‐    Other Revenue                   32,148                   28,800                   29,992                   32,500                               ‐                     32,500  Transfer In                              ‐                       9,000                     9,000                              ‐                                ‐    Grand Total      3,409,628      3,429,125      3,537,464      3,639,500                      ‐        3,639,500  Row Labels   FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget   Operating Expense 0000 ‐ Transfers 588,937                253,923                261,393                532,490                76,000                  608,490                 0845 ‐ Stormwater Operating 2,023,093            2,215,045            2,168,560            2,355,239            2,300                    2,357,539             Grand Total 2,612,031            2,468,968            2,429,953            2,887,729            78,300                  2,966,029             Row Labels   FY2017  Actual    FY2018  Budget    FY2018  Projected  FY2019 Base    FY2019  Changes    FY2019  Budget   Available Fund Balance ‐ Operating 2,347,659            1,780,346            2,680,295            1,452,423            (78,300)                1,374,123             Non‐Operating Revenue   FY2017  Actual     FY2018  Budget     FY2018  Projected   FY2019 Base   FY2019  Changes    FY2019  Budget   Non‐Operating Revenue Bond Proceeds                              ‐                  900,000                              ‐              1,230,000                               ‐              1,230,000  Grant Revenue                              ‐                  200,000                200,000                              ‐                                 ‐                                ‐    Interest                   11,795                     9,000                   20,106                   20,400                               ‐                     20,400  Other Revenue                     4,780                              ‐                                ‐                                ‐                                ‐    Grand Total            16,575      1,109,000          220,106      1,250,400                      ‐        1,250,400  Operating Expenses   FY2017  Actual    FY2018  Budget    FY2018  Projected   FY2019 Base   FY2019  Changes    FY2019  Budget   Non‐Operating Expense 0880 ‐ Capital                775,419            1,579,003            1,620,937            1,300,000                               ‐              1,300,000  9990 ‐ Debt Service                581,703                583,790                578,811                419,458                               ‐                  419,458  Grand Total      1,357,122      2,162,793      2,199,748      1,719,458                      ‐        1,719,458    FY2017  Actual    FY2018  Budget    FY2018  Projected   FY2019 Base   FY2019  Changes    FY2019  Budget   Ending Fund Balance      1,007,112          726,553          700,652          983,365           (78,300)        905,065  CAFR Adjustment                565,672                              ‐                                ‐                                ‐                                 ‐                                ‐    Contingency                              ‐                  250,000                250,000                578,286                               ‐                  578,286  Reserved for Capital                              ‐                                ‐                                ‐                                ‐                                 ‐                                ‐    Available Fund Balance      1,572,784          476,553          450,652          405,080           (78,300)        326,780  129 FY2019 Annual Budget                                                                        DEPARTMENT BUDGET  Stormwater Drainage will purchase a batwing mower with tractor for $78,300 to help mow the increased  acreage of road side and drainage areas within the City.     It is anticipated that Stormwater Drainage will finish under the FY2018 Budget by $2,000, with savings in both  personnel and operations.       Stormwater Drainage  Mission: Ensure water quality for future generations, keep Georgetown beautiful through  environmental awareness, and provide timely responses with pride and dedication.  Department  Description:  The Stormwater Drainage Utility addresses environmental concerns related to in‐stream water  quality, regulatory demands due to stormwater run‐off controls, infrastructure operation and  maintenance, and drainage/flood control capital project needs.     Division and FTEs: Georgetown Utilities System: 8.50 FTEs    Stormwater Drainage  FY2017  Actual  FY2018  Budget  FY2018  Projected  FY2019  Base  FY2019  Changes  FY2019  Budget  Personnel 558,258 561,271 555,171 596,948 ‐ 596,948  Operations 1,463,572 1,643,774 1,603,389 1,748,292 2,300 1,750,592  Capital, Debt Service, Transfers 1,947,323 2,426,716 2,471,141 2,261,948 76,000 2,337,948  Total Departmental Budget 3,969,153 4,631,761 4,629,701 4,607,187 78,300 4,685,487  Flood event in San Gabriel  Park  130 FY2019 Annual Budget         Data has not been collected for these measurable by the time of this book’s publication. Over the course of the  next year, the departments will work with City Management to collect this data.       Acceptance of Annual Stormwater Report by TCEQ  (Texas Commission on Environmental Quality).   Accomplished all Stormwater Permit BMP (Best  Management Practice) goals for year four.   Successful completion of APWA (American Public  Works Association) Certified Stormwater Manager  program was achieved by the Departmental  Stormwater Coordinator, becoming one of three in  the state of Texas.   Utilized the BIP (Business Improvement Plan) process  for planning, drafting and project management of the  upcoming Phase ll MS4 Stormwater Permit  application.   Constructed a stormdrain system to correct drainage  off Gabriel View Dr.   Worked in partnership with Systems Engineering on  design concept for a Street Sweeper / Vac Truck  washout facility at the TDS (Texas Disposal Systems)  transfer station.     Obtain approval from TCEQ for a five year Phase ll  MS4 Stormwater Permit.   Implement new educational and environmental  outreach events with Georgetown ISD and other  outside agencies.    Organize community volunteer groups to participate  in area wide stream cleanups and storm drain  structure identification marking.   Partnership with Solid Waste Services to promote  Keep Georgetown Beautiful program.   Construct a Street Sweeper / Vac Truck washout  facility at the TDS facility.   Expansion of InforEAM software utilization moving  stormwater assets into scheduled Preventive  Maintenance status.              Strategic Goal 1  Continuing compliance  with State and Federal  permits and regulations.  Measurable 1: Reports and permits receiving approvals from TCEQ and EPA. (Target 100%)  Strategic Goal 2  Implement  education/outreach  events and make  information readily  available.  Measurable 1: Attend a minimum of four events  Measurable 2: Have 100 volunteer hours  Measurable 3: Make 10,000 contacts with the public through events, social media, and  volunteer works.  Strategic Goal 3  In addition to normal  operations tasks, respond  to daily occurrences and  emergencies/events.   Measurable 1: Reduction in reoccurring customer inquiries for specific locations  referencing drainage problems. (Target 50%)  MAJOR ACCOMPLISHMENTS FY2018  PERFORMANCE MANAGEMENT PROGRAM  MAJOR GOALS FY2019  131 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 132 FY2019 Annual Budget SPECIAL REVENUE FUNDS Red Poppy Festival 133 FY2019 Annual Budget SPECIAL REVENUE FUNDS Special Revenue Funds Overview ............ 135 Convention & Visitors Bureau ................. 140 EMS Paramedic Fund ............................... 144 Tax Increment Reinvestment Zones ........ 146 Street Maintenance Fund ........................ 150 GEDCO Budget......................................... 152 GTEC Budget ............................................ 154 134 FY2019 Annual Budget SPECIAL REVENUE FUNDS OVERVIEW 201 - CVB/TOURISM FUND The Tourism Fund collects a 7% Hotel Occupancy Tax for hotel stays within the City. Eligible expenses are defined by state law and include operating a visitor center, promotion of local cultural sites, and historic preservation. 203 - STREETS ¼ CENT SALES TAX This fund is used to account for the receipt and expenditure of revenues collected from the ¼ cent sales tax approved by the citizens in November 2001 under Texas House Bill 445. The funds are required to be spent on the maintenance of streets that were in existence at the time of adoption of the tax. This tax was reauthorized by voters in November of 2006, 2010, and 2014. Projects are included in the Capital Improvement Project section of this document. Special Revenue Funds FY2019 Beginning Fund Balance FY2019 Revenues FY2019 Expenditures FY2019 Ending Fund Balance 201 - CVB 1,192,734 1,514,650 1,292,583 1,414,801 203 - Street Maintenance 870,000 3,566,550 3,686,550 750,000 212 - Permitting 196,163 91,400 84,000 203,563 215 - CDBG - 287,608 287,608 - 225 - Tree Fund 1,386,800 205,000 400,000 1,191,800 226 - Main Street Façade 4,830 122,000 126,830 - 227 - Library SRF 56,117 100,600 100,000 56,717 228 - Parks SRF 343,140 219,550 485,066 77,624 229 - Parkland Dedication SRF 371,194 205,000 472,385 103,809 231 - Cemetery 397,289 186,000 103,000 480,289 232 - Court Fees (10,772) 9,525 - (1,247) 233 - Juvenile 3,605 12,000 2,500 13,105 234 - Village PID 763,359 430,392 927,056 266,695 236 - Court Child Safety 39,276 3,000 40,000 2,276 239 - Court Technology 23,493 9,000 20,000 12,493 242 - Fire Billing 205,475 249,000 414,000 40,475 244 - EMS - - - - 251 - Conservation 869,490 65,000 205,500 728,990 260 - Council Discretionary 1,233,388 10,000 - 1,243,388 263 - PEG Fee - 160,000 20,000 140,000 271 - Police Seizures 83,459 - 82,959 500 273 - Abandoned Vehicles 69,127 500 5,000 64,627 277 - Animal Services SRF 241,366 32,500 75,000 198,866 281 - Transportation SRF (83,188) 83,188 - - 293 - Downtown TIRZ 89,620 264,301 250,000 103,921 294 - Rivery TIRZ 209,626 652,481 591,768 270,339 295 - Gateway TIRZ 182,426 40,070 120,000 102,496 296 - South Georgetown TIRZ 236,177 310,918 - 547,095 400 - GTEC 14,921,796 14,463,100 16,298,719 13,086,177 420 - GEDCO 6,853,073 1,808,575 8,209,579 452,069 135 FY2019 Annual Budget 212 - PERMITTING FUND This funding source is for MyPermitNow (MPN) which is a comprehensive electronic permit, inspection, and tracking system for all types of construction projects. This system allows for efficient and improved customer service for both the internal and external customers by providing real time online permit information to customers. This program is funded by the technology fees which are charged to the users. 215 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND The CDBG Fund is financed through the US Department of Housing and Urban Affairs Division. CDBG funds are administered through Williamson County and fund infrastructure improvements, such as sidewalks and wastewater lines in eligible geographic areas. 225 - TREE FUND The Tree Fund is financed by fees assessed when development projects remove trees. These funds are used to plant, prune, irrigate, maintain, and fund other associated tree activities in City parks, or other City-owned property. 226 - MAIN STREET FAÇADE FUND The Main Street Façade accounts for grants distributed by the Main Street Board for the improvement of commercial façades in the Downtown Overlay District. Revenue sources include General Fund contributions and fund raising efforts by the Main Street Board. Georgetown Utility Systems continues to sponsor 100% renewable energy for the Holiday Lights program. 227 - LIBRARY FUND The Library Fund is used to account for the receipt and expenditure of restricted donations such as memorials and gifts for a designated library purchase or program. 228 - PARKS RESTRICTED FUND This fund is used to account for transfers in, donations, and grants. Funds are used for equipment replacement for parks. 229 - PARKLAND DEDICATION The Parkland Dedication SRF was established through the Parkland Dedication Ordinance. When new residential developments are built, the developer is required to dedicate land or pay a fee in lieu of dedication. When a fee is paid, the money is set aside to be used in a restricted zone near the development. The funds must be used for parks and recreation improvements such as new playgrounds, new parks, new trails, or to buy parkland. 231 - CEMETERY FUND The Cemetery Fund pays for the ongoing maintenance of the City's cemeteries. Revenues are generated from plot sales and maintenance fees. The City Council has also committed to transferring money in from the General Fund to plan for long-term maintenance. 232 - COURT FUNDS The Court Security Fund is used to account for the receipt and expenditure of court costs related to security personnel. The Court Technology Fund is used to finance the purchase or maintenance of technological enhancements for the Municipal Court. Child Safety funds are used to fund school crossing guard programs or other safety activities. All funds are governed by State statute. 136 FY2019 Annual Budget 234 – VILLAGE PID FUND The fund tracks the revenues and expenses relate to the Village PID. 236 – COURT CHILD SAFETY FUND The fund tracks the revenues and expenses relate to the Court Child Fees as outlined by statute. 239 – COURT TECHNOLOGY FUND The fund tracks the revenues and expenses related to Court Technology Fees as outlined by statute. 242 - FIRE BILLING FUND Sources of this fund include billing revenue for inspections and for billing from insurance carriers for fire protection services. These funds are used to purchase fire equipment, special needs, and public education. 244 - EMS PARAMEDIC FUND The EMS Paramedic Fund is used to track costs and related revenues associated with the City’s operation of EMS program started October 2015. In FY2019, the EMS Fund revenues and expenses are merging with the General Fund. 251 - CONSERVATION FUND The Conservation SRF is a fund dedicated to energy efficiency programs and projects, and is supported solely by the $1.00 Conservation Fee charged monthly to all City of Georgetown electric customers on their utility bills. The FY2019 budget proposed reducing the fee to 20 cents per month. This fee is used to maintain compliance with House Bill 3693, which calls for enhancement of existing energy efficiency programs and strengthening of statutory requirements, as well as, to promote more electric demand management by customers. Specific programs supported by the Conservation SRF include Home Energy Audits, Weatherization Programs and the LED Light Bulb Exchange Program. 260 - CITY COUNCIL DISCRETIONARY FUND This SRF was created in July of 2015 and includes projected year end General Fund balance not allocated in the budget. These funds will be expended at the direction of the City Council for specific purposes. 263 - PEG FEE FUND The Public, Education, and Government (PEG) Fund is used to account for the receipt and expenditure of PEG fees collected through cable providers that are legally restricted for capital expenditures related to the City's cable access channel. 271 – POLICE SEIZURES FUND This fund is used to account for properties and revenues seized by the Georgetown Police Department. Federal and Texas State Law requires the funds only be used for a defined set of law enforcement purposes. Permitted uses of funds include law enforcement training, crime prevention awareness programs, asset accounting and tracking, and witness-related costs. Purchases of police equipment and facilities equipment are also permitted under state law. 273 - ABANDONED VEHICLE FUND This fund is used to track costs and related revenues for vehicles that have been impounded and are later auctioned. 277 - ANIMAL SERVICES This fund is for donations received from various sources. These funds are utilized for items and projects that are related to the capital and service needs of the animal shelter. 137 FY2019 Annual Budget 281 – TRANSPORTATION SRF This fund tracks the expenditures related to the Southwest Bypass and the partnership with Williamson County on the project. 293 - DOWNTOWN TIRZ This TIRZ was created by Ordinance No. 2004-77 and covers approximately 66(+/-) acres, located entirely in Williamson County and within the corporate limits of the City. This fund is used to account for the development and redevelopment of downtown Georgetown into a mixed use, pedestrian-orientated environment, consistent with the goals of the City’s Downtown Master Plan. 294 - RIVERY TIRZ This TIRZ was created by Ordinance No. 2011-91, and the duration is through December 31, 2041. This fund is to help provide a financing vehicle necessary to facilitate a program of public improvements to allow and encourage the development of a hotel and conference center, enhance the overall park experience, the establishment of single and multifamily residential development, and commercial/ retail space. 295 - GATEWAY TIRZ This TIRZ was created by Ordinance No. 2006- 204, and the duration is through December 31, 2031. This fund is to help finance a program of public improvements to allow and encourage the development and redevelopment of the Williams Drive Gateway area into a mixed use, pedestrian orientated environment, consistent with the goals of the City’s Williams Drive Gateway Redevelopment Plan. 296 - SOUTH GEORGETOWN TIRZ This TIRZ was created by Ordinance No. 2014- 31 and the duration is through December 31, 2044. The fund will be used to account for public infrastructure necessary to encourage high quality commercial/retail development at the intersection of IH35 and Westinghouse Road, which is seen as the next major node as growth continues to move north from Round Rock. 400 – GEORGETOWN TRANSPORTATION ENHANCEMENT CORPORATION This fund uses sales tax receipts to support transportation projects related to economic development. 420 – GEORGETOWN ECONOMIC DEVELOPMENT CORPORATION This fund uses sales tax receipts to support economic development projects that bring jobs to Georgetown. 138 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 139 FY2019 Annual Budget DEPARTMENT BUDGET CVB’s budget increased by $113,700 in FY2019 to fund the Red Poppy Festival’s 20th Anniversary, Red Poppy Economic Impact Study, CVB Tourism Strategic Plan, and special event traffic control. Of this amount, $88,000 are one time expenditures. The Department saw slight increases in personnel costs to account for merit/market adjustments and an increase in health insurance premiums. Convention & Visitors Bureau Mission: To increase the economic impact of Georgetown by promoting the community as a tourist and meeting destination. Department Description: The Georgetown Convention and Visitors Bureau (CVB) attracts leisure and business travelers to the Georgetown area to experience and enjoy our history, culture and attractions in order to create a positive economic impact. Division and FTEs: Planning and Development: 4.50 FTEs CVB FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 346,993 361,237 357,176 369,492 - 369,492 Operations 638,257 767,042 765,400 787,608 113,700 901,308 Capital & Transfers 10,200 10,200 10,200 21,783 - 21,783 Total Departmental Budget 995,450 1,138,479 1,132,776 1,178,882 113,700 1,292,582 Red Poppy Fest 140 FY2019 Annual Budget  Received the Stella Award from The Northstar Meeting Group for quality service and innovation to meeting and event professionals.  Updated Convention & Visitors Bureau (CVB) strategic goals and determined performance metrics in order to participate in the City’s Performance Management Program. (SG#1)  Coordinated the 19th Annual Red Poppy Festival, Music on the Square Summer Concert Series, Best of Georgetown Contest, Lighting of the Square and Christmas Stroll Parade. (SG#1)  Hosted Familiarization (FAM) trips for meeting planners to showcase lodging and meeting facilities. (SG#2)  Implemented on-line Red Poppy Festival Arts & Crafts vendor application to streamline the process. (SG#2)  Developed Transportation Grant Program to assist hotels with recruiting new meetings, conferences, and sports groups. (SG#2)  Participate in travel/group business tradeshows to promote Georgetown as a meeting and conference destination. (SG#1)  Conduct economic impact study for Red Poppy Festival. (SG#1)  Coordinate the 20th Annual Red Poppy Festival, Music on the Square Summer Concert Series, Best of Georgetown Contest, Lighting of the Square and Christmas Stroll Parade. (SG#1)  Develop CVB Strategic Plan. (SG#2)  Continue working with a Public Relations Professional to promote Georgetown in unique, creative, and authentic ways. (SG#2)  Implement the Hospitality Training Program to ensure any visit to the city, whether for business or pleasure, is successful and a memorable one. (SG#3)  Develop and implement a self-guided downtown walking tour using audio guides. (SG#3) Strategic Goal 1 Increase economic impact through tourism Measurable 1: Sales calls conducted, RFP’s received, economic impact from CBV efforts Strategic Goal 2 Strengthen and increase Georgetown’s image as a Texas tourist and meeting destination Measurable 1: VisitGeorgetown.com hits, pages per session, social media followers Strategic Goal 3 Serve as Georgetown’s Hospitality Headquarters to promote our community Measurable 1: Visitors Center Visitors, Hospitality Training Participants (2018) MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 141 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Increase economic impact through tourism Measurable 1 & 2: Sales calls conducted and RFP’s received CVB conducts sales calls to bring in conferences and other events to Georgetown to increase economic impact. The Department tracks the number of Request for Proposals (RFPs) received to track interest in bringing conferences and events to Georgetown. Since 2016, CVB has increased the number of sales call conducted to bring in more conferences and events to Georgetown. Sales calls increased in 2017 due to increased availability of hotel rooms. Further, CVB has seen an increase in the number of RFPs received since 2016. This metric shows that businesses and conferences increasingly see Georgetown as a destination to host events. Measurable 3: Hotel Occupancy Tax (HOT) Revenue CVB uses HOT revenue as a measurable to determine how well the Department is attracting tourists and conferences to Georgetown.  HOT Revenue has increased since FY2014 due to more hotel rooms and increased tourism.  Part of this increase can be attributed to the opening of the Sheraton Hotel in 2016.  This trend also shows that CVB’s efforts to bring in more conferences and events to Georgetown have been successful. 0 50 100 150 200 250 300 350 400 450 500 2016 2017 2018 Number of Sales Calls Conducted Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 0 10 20 30 40 50 60 2016 2017 2018 Number of RFPs Received Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 $628,245 $707,599 $879,684 $1,211,417 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 FY2014 FY2015 FY2016 FY2017 HOT Revenue 142 FY2019 Annual Budget Strategic Goal 2: Strengthen and increase Georgetown’s image as a Texas tourist and meeting destination Measurable 1 &2: VisitGeorgetown.com hits and number of social media followers CVB tracks website hits and the number of social media followers to gauge tourism interest in Georgetown. VisitGeorgetown.com site hits have not increased since 2017, but there has been a steady increase in the number of social media followers. Strategic Goal 3: Serve as Georgetown’s Hospitality Headquarters to promote our community Measurable 1: Number of Visitors’ Center Visitors CVB tracks the number of visitors they receive to track tourism interest in Georgetown and to gauge how many tourists are using the Visitors’ Center. Since FY2014, the number of visitors to the Visitors’ Center has increased. This trend shows that the Department is successfully attracting tourism to Georgetown. 23,669 27,688 39,718 47,962 - 10,000 20,000 30,000 40,000 50,000 60,000 FY2014 FY2015 FY2016 FY2017 Number of Visitors' Center Visitors - 2,000 4,000 6,000 8,000 10,000 12,000 2017 - Qtr. 1 2017 - Qtr. 2 2017 - Qtr. 3 2017 - Qtr. 4 2018 - Qtr. 1 2018 - Qtr. 2 Social Media Followers Facebook Twitter Instagram - 50,000 100,000 150,000 200,000 2017 2018 VisitGeorgetown.com Hits Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 143 FY2019 Annual Budget EMS PARAMEDIC FUND The EMS Paramedic program is a Special Revenue Fund (SRF), which accounts for the City’s medical transport operation, which began October 1st, 2015. The City will respond to over 7,500 medical events annually. The EMS operates in conjunction with the fire Department through an integrated response approach. Personnel cover shifts where needed to provide excellent service to the community. FISCAL YEAR 2018 Total revenues are projected to be $2.7 million, which is an increase of 9.4% from the FY2017 actuals. Revenue is comprised of transport revenue and franchise fees. In FY2018, the EMS fund transitioned to a new billing vendor. While collections continue to improve, the EMS fund is projected to collect 5% less than budget for EMS revenue. A mid-year budget amendment increased revenues for the impact of activating the peak unit. However, due to vacancies, the peak unit has not been activated in FY2018. Additionally included in the mid-year budget adjustment was $128,000 in Texas Ambulance Supplemental Payment Program (TASPP) revenue. Under this program, the State may supplement an entity’s ambulance service costs when those costs exceed revenue. Total expenditures are projected to be $2.3 million, which is on budget. Throughout the fiscal year, staff and management continuously monitor expenses such as overtime and medical supplies. Total ending fund Balance is projected to be ($355,920) as of September 30, 2018, which is a $300,260 decrease in the deficit from FY2017’s ending fund balance. FISCAL YEAR 2019 As the program has matured, prevalent data has provided staff with a stronger ability to analyze and forecast future revenues and expenditures. Moving forward, all financial projections are based on call volume, collection rate, and payee demographic for the program. A Pro forma was used to forecast the EMS fund over the next three years. In the modeling are increases in personnel costs, projected growth of revenues and expenses, and replacement of capital equipment beginning in FY2019 and FY2020. Using this model, the EMS Paramedic Program is projected to continue to buy down initial outlying startup costs and have a positive available fund balance by the end of FY2020. Total revenues are expected to total $2.8 million in FY2019. This assumption is based on 15 transports per day with a collection rate of $450 per call as well as $200,000 in TASPP revenue. Total expenditures total $2.6 million in FY2019. Expenses will continue to be monitored monthly by staff to ensure that level of service remains high and associated costs are projected to meet the current budget. Total ending fund balance is projected to be ($128,721) by September 30, 2019. The City is establishing a 90-day contingency reserve in all major funds with personnel. For FY2019, the General Fund will cover the EMS contingency reserve. This amount it estimated to be $488,000. During the July 17th budget workshop with Council, staff discussed the unified operations and response of the fire and EMS services. In order to better align with actual operations, the FY2019 budget merges EMS operations into the General Fund. Revenues and expenses will remain transparently identifiable in their own cost center. 144 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance (909,490) (501,205) (656,180) (355,920) 355,920 - Revenues FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Transport Revenue 2,393,502 2,617,762 2,486,307 2,560,896 (2,560,896) - Franchise Fees - 20,000 20,000 20,000 (20,000) - Interest - - - - - - Miscellaneous Revenue 6,800 - - - - - Transfer In, Gfund 49,848 44,870 44,870 40,000 (40,000) - TASPP Revenue - 128,000 128,000 200,000 (200,000) - Grand Total 2,450,150 2,810,632 2,679,177 2,820,896 (2,820,896) - Expenses FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,697,845 1,788,522 1,788,522 1,977,854 (1,977,854) - Medical Supplies 135,698 220,000 220,000 220,000 (220,000) - Operations 344,891 416,212 370,395 395,843 (395,843) - Transfer Out - - - - - - Grand Total 2,178,433 2,424,734 2,378,917 2,593,697 (2,593,697) - FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance (637,773) (115,307) (355,920) (128,721) 128,721 - CAFR Adjustment (18,407) - - - - - Reserve for Capital - - - - - - Available Fund Balance (656,180) (115,307) (355,920) (128,721) 128,721 - 145 FY2019 Annual Budget TAX INCREMENT REINVESTMENT ZONES (TIRZ) DOWNTOWN TAX INCREMENT REINVESTMENT ZONE The Downtown Georgetown Tax Increment Reinvestment Zone (TIRZ) was created by Ordinance No. 2004-77 The TIRZ covers approximately 66 acres, located entirely in Williamson County and within the corporate limits of the City, and is generally located around the courthouse square, south of the South San Gabriel River and north of University Blvd. The Zone facilitates a program of public improvements to allow and encourage the development and redevelopment of downtown Georgetown into a mixed use, pedestrian-oriented environment, consistent with the goals of the City’s Downtown Master Plan. Public improvements eligible for the Zone include, but are not limited to, the construction of: sidewalks, cross walks and pedestrian crossing systems, storm sewers and drainage ponds, sanitary sewers, landscaping, streetscape, fountains, works of art, street furniture, plazas, squares, pedestrian malls, trails and other public spaces, parking lots and roadways, utility line relocation and installation, water system improvements, parks, and outdoor performance spaces, bicycle routes and facilities, public transportation projects, signage, and other related necessary or convenient public improvements. WILLIAMSON COUNTY COURTHOUSE MONUMENT CAFE 146 FY2019 Annual Budget RIVERY PARK TAX INCREMENT REINVESTMENT ZONE The Rivery Park Tax Increment Reinvestment Zone (TIRZ) was created by Ordinance #2001-91, and the duration is through December 31, 2041. The purpose of the TIRZ is to provide a financing vehicle necessary to facilitate a program of public improvements to allow and encourage the development of a 222-room hotel having a AAA 3 Diamond Rating or a 2 Star Forbes Rating, a 16,000 square foot conference center, and a 336 - space public parking garage. Another purpose of the TIRZ is to make necessary improvements to increase accessibility to Rivery Park and construct amenities to enhance the park experience for visitors. Other development within the TIRZ is anticipated to include single and multifamily residential development along with commercial/retail space, as allowed by the PUD Ordinance. The tax increment generated within the TIRZ would be used to finance costs associated with the construction, maintenance, and repair of the Public Parking Garage, improvements in Rivery Park, public utilities within the TIRZ, public roadways (and related improvements) within and outside of the TIRZ boundaries, and other costs that meet the definition of “project costs”. SHERATON CONFERENCE CENTER SITE RIVERY APARTMENTS 147 FY2019 Annual Budget SOUTH GEORGETOWN TAX INCREMENT REINVESTMENT ZONE The South Georgetown Tax Increment Reinvestment Zone (TIRZ) was created by Ordinance #2014-31 and the duration is through December 31, 2044. The Zone was created to fund public infrastructure necessary to encourage high-quality commercial/retail development at the intersection of IH35 and Westinghouse Road, which is seen as the next major node as growth continues to move north from Round Rock. The proposed TIRZ is approximately 595 undeveloped acres along Westinghouse Road between IH35 and FM1460, and includes not only the commercial areas directly behind the Bass Pro Shop, but also proposed residential development adjacent to Teravista. The intersection at Westinghouse and IH35 is proposed to be a major City job center with offices, mixed use retail, and other related services (including residential) in a campus-style development. In order to accelerate the development of this area, the City moved forward with proactively building the necessary infrastructure improvements thus, encouraging capital investment. The revenues generated within this TIRZ will then reimburse the City's utility for cost of upfront improvements. The TIRZ is expected to be in place until December 31, 2044, or when all project costs (not to exceed $50M) have been reimbursed (including any bonds issued to fund these projects). There are currently 37 different parcels with an assessed value (per 2014) of approximately $18.5M which will become the “floor” value for the TIRZ. At full build out, the assessed valuation is estimated to exceed $573M. Estimated project costs are $48.7M and include sewer, water, electric, and road improvements. A feasibility analysis is included with the ordinance. City staff will be working with developers and other entities to further leverage the TIRZ revenues in order to ensure and expedite construction of the improvements. ANATOLE APARTMENTS 148 FY2019 Annual Budget WILLIAMS DRIVE GATEWAY TAX INCREMENT REINVESTMENT ZONE Williams Drive Gateway Tax Increment Reinvestment Zone (TIRZ) was created by Ordinance No. 2006-104 and the duration is through December 31, 2031. The TIRZ was created to facilitate a program of public improvements to allow and encourage the development and redevelopment of the Williams Drive Gateway area into a mixed-use, pedestrian oriented environment consistent with the goals of the City’s Williams Drive Gateway Redevelopment Plan. Public improvements scheduled for the Zone include, but are not limited to, the construction of: sidewalks, cross walks and pedestrian crossing systems, storm sewers and drainage ponds, sanitary sewers, landscaping, streetscape, fountains, works of art, and street furniture, plazas, squares, pedestrian malls, trails and other public spaces, parking lots and roadways, utility line relocation and installation, water system improvements parks, and outdoor performance spaces, bicycle routes and facilities, public transportation projects, signage, and other related necessary or convenient public improvements. GISD ADMINISTRATION ANNEX BUILDING 149 FY2019 Annual Budget STREET MAINTENANCE FUND This fund is used to account for the funds collected from the ¼ cent sales tax approved by the citizens in November 2001 under Texas House Bill 445. The funds are required to be spent on the maintenance of streets that were in existence at the time of adoption of the tax. This tax was reauthorized by voters in November of 2006, 2010, and 2014. A reauthorization election is planned in November 2018. FISCAL YEAR 2019 Total revenues are budgeted to be $3.6 million, which represents an increase of 4.4% relative to the FY2018 Projection. Total expenditures are budgeted to be $3.7 million, which represents a decrease of 32.6% relative to the FY2018 Projection. As part of the FY2018 Mid-Year Budget Amendment, an additional $1.5 million of fund balance was appropriated in expenses and thus explains the large variance from year to year. The $3.2 million in this fund, plus the $1.1 million in street maintenance in the General Fund equal $4.3 million total funding for street maintenance. Proposed enhancements total $463,800 and include $137,000 for a 12 Yard construction dump truck, $152,000 for an asphalt roller, $16,800 for backhoe equipment, $75,000 for a sweeper, $75,000 for a crack sealing machine, and $8,000 for a grader. This new and replacement equipment will help provide a higher level of maintenance across the City. ¼ Cent Sales Tax Election Program: The election for the ¼ Street Maintenance Sales Tax will be held in November. This proposed request is to fund the election itself, as well as a comprehensive information campaign for the election. Public education and materials will include video placement at City Lights, ads in various media outlets, and a postcard mailer. Proposed cost: $50,000. This fund has an Arterial Reservation of $750,000 budgeted in FY2019. These funds will be used when a major arterial street is scheduled for maintenance so that the entire annual budget is not depleted for one project. 150 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 2,091,898 2,924,356 2,924,355 870,000 - 870,000 Revenues FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Sales Tax 3,136,093 3,287,500 3,387,500 3,536,550 3,536,550 Interest 18,592 10,000 30,000 30,000 30,000 Other - - - - Grand Total 3,154,685 3,297,500 3,417,500 3,566,550 3,566,550 Expenses FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Capital 2,046,350 5,376,356 5,376,355 3,172,750 3,172,750 Transfer 278,463 95,500 95,500 - 463,800 463,800 Operations 50,000 50,000 Grand Total 2,324,813 5,471,856 5,471,855 3,172,750 513,800 3,686,550 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 2,921,770 750,000 870,000 1,263,800 (513,800) 750,000 CAFR Adjustment 2,585 - - - - - Arterial Reservation 625,000 750,000 750,000 750,000 - 750,000 Available Fund Balance 2,299,355 0 120,000 513,800 (513,800) 0 151 FY2019 Annual Budget GEORGETOWN ECONOMIC DEVELOPMENT CORPORATION FUND The Georgetown Economic Development Corporation (GEDCO) considers requests and also grants economic development funds as authorized and defined by the Internal Revenue Code of 1986, Section 4A, leading to the creation or retention of primary jobs and/or provision of significant capital investment which benefits the community of Georgetown. The funding source is ¼ cent of the City’s sales tax rate. FISCAL YEAR 2018 Total revenues are projected to be $1.85 million, which is an increase of 5.5% over budget. This is largely due to higher than budgeted sales tax collections. Total expenses are projected to be $1,049,129, which is significantly less than the budgeted amount of $7.24 million. This is because GEDCO appropriates nearly the full amount of funding available for projects each year, leaving 25% of sales tax revenues in contingency reserve. Economic Development project expenditures are $348,579. Unused project funding is appropriated in the following year. Total ending fund balance as of September 30th 2018 is projected to be $6.8 million, which is available for future projects. FISCAL YEAR 2019 Budgeted revenues are expected to total $1.8 million in FY2019. Sales tax is projected to increase 4.4% over FY2018 projections. Lease revenue will not be collected in FY2019 due to the sale of the Grape Creek building, as part of an economic development agreement. Budgeted expenses total $8.2 million in FY2019. This includes $7.5 million available for economic development projects. There are no new projects known at this time. Expenses also include the administrative contract with City staff, debt service for the Rivery project, and the annual repayment of the loan from the Water Fund. The GEDCO Board recommended the budget to Council at the June 18th meeting. Total ending fund balance is projected to be $452,069 as of September 30th 2019. This meets the contingency requirement of reserving 25% of budgeted sales tax revenue. 152 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 5,068,518 5,902,863 6,051,152 6,853,073 - 6,853,073 Revenues FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Sales Tax 1,568,934 1,643,750 1,693,750 1,768,275 1,768,275 Interest 45,017 25,400 60,300 40,300 40,300 Other 108,302 85,100 97,000 - - Grand Total 1,722,252 1,754,250 1,851,050 1,808,575 1,808,575 Expenses FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget ED Projects 203,209 6,574,258 348,579 7,531,613 7,531,613 Allocations 197,724 221,328 221,328 238,622 238,622 Transfer Out - 116,613 212,569 205,069 205,069 Operations 82,634 121,408 150,040 130,550 130,550 Debt Service 327,308 212,569 116,613 103,725 103,725 Grand Total 810,875 7,246,176 1,049,129 8,209,579 8,209,579 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 5,979,896 410,937 6,853,073 452,069 - 452,069 CAFR Adjustment 71,256 - - - - - Contingency Reserves 392,234 410,937 423,438 442,069 - 442,069 Available Fund Balance 5,658,918 (0) 6,429,635 10,000 - 10,000 153 FY2019 Annual Budget GEORGETOWN TRANSPORTATION ENHANCEMENT CORP FUND The purpose of the Georgetown Transportation Enhancement Corporation Fund (GTEC), a Sales Tax Corporation, is to promote economic and community development within the City and the State of Texas through the payment of costs for streets, roads, drainage, and other related transportation system improvements including the payment of maintenance and operating expenses associated with such authorized projects. FISCAL YEAR 2018 Total revenues are projected to be $7.5 million, which is an increase of 4.5% from the FY2018 Budget. Sales tax projections are anticipated to be greater than budget. Total expenses are projected to be $10.9 million. Expenses are projected to be less than budget due to savings on projects including Airport Road, Mays, FM1460, and the line available for new projects. Total fund balance is projected to be $14.9 million by September 30th 2018. FISCAL YEAR 2019 Budgeted revenues are expected to total $14.4 million in FY2019. Sales tax is projected to increase by 4.4% over the FY2018 year-end projection. Budgeted bond proceeds total $7.2 million for the Southeast Inner Loop project. At the June GTEC meeting staff presented a budget that did not have a $500,000 transfer from General Fund to the Wolf Ranch PID, and from the Wolf Ranch PID to GTEC. The draft budget also excludes the payment from South Georgetown TIRZ. The board discussed these changes in methodology and approved the budget for Council review at the June 20th meeting. Budgeted expenses total $16.3 million in FY2019. This includes $7.2 million for Southeast Inner Loop, $3.5 million for Mays Street (section north of Westinghouse Road), as well as $1.76 million for economic development projects. The GTEC budget also includes the administrative contract with the City, as well as annual debt payments for previous projects. Total ending fund balance is projected to be $13.08 million by September 30th 2019. This fund is budgeted to meet the 25% of sales tax contingency requirement. 154 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 11,022,877 18,241,681 18,241,681 14,921,796 - 14,921,796 Revenues FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Bond Proceeds 6,119,010 - 7,200,000 7,200,000 Sales Tax 6,275,734 6,575,000 6,775,000 7,073,100 7,073,100 Other Revenue 2,726,020 127,000 253,222 190,000 190,000 Transfer In 521,612 553,201 553,201 - - Grand Total 15,642,375 7,255,201 7,581,423 14,463,100 14,463,100 Expenses FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Capital Improvement 5,017,584 15,216,240 7,206,309 12,468,275 12,468,275 Debt Service 3,538,712 3,330,135 3,330,135 3,438,747 3,438,747 Allocation Expense 329,400 363,314 363,314 390,897 390,897 Other 201 1,500 1,550 800 800 Grand Total 8,885,897 18,911,189 10,901,308 16,298,719 16,298,719 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 17,779,355 6,585,693 14,921,796 13,086,177 - 13,086,177 CAFR Adjustment 462,326 - - - - - Contingency 25% of Op Rev 1,468,750 1,643,750 1,643,750 1,768,275 - 1,768,275 Reserved Bond Proceeds - - 1,650,000 - - - Available Fund Balance 16,772,931 4,941,943 11,628,046 11,317,902 - 11,317,902 155 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 156 FY2019 Annual Budget INTERNAL SERVICE FUNDS Georgetown Wellness 5K 157 FY2019 Annual Budget INTERNAL SERVICE FUNDS Internal Service Funds Overview ............. 159 Information Technology .......................... 160 Facilities Maintenance ............................. 167 Fleet Services ........................................... 170 Self-Insurance Fund ................................. 176 158 FY2019 Annual Budget INTERNAL SERVICE FUNDS OVERVIEW OVERVIEW The City of Georgetown utilizes four Internal Service Funds (ISFs). Three of the funds manage the capital replacement and asset management of vehicles, facilities, and technology items. The fourth ISF manages the City’s health and wellness benefits program. The Fleet, Facilities, and Technology funds receive money from the other operating funds, like the General Fund, to purchase necessary equipment like fire trucks or computers. The operating funds pay not only for the capital purchase of the item, but also a portion of its future replacement. This prepaid amount is called the “lease back rate”, and is employed to help keep capital replacement costs steady and avoid large swings when expensive equipment is due to be replaced. The health and wellness fund receives contributions from both the City as well as the employees to pay for medical and prescription costs. For example, the General Fund as well as utility funds, transfer money to the ISF’s for goods and services provided by those departments: GENERAL FUND FACILITIES IT FLEET 159 FY2019 Annual Budget INFORMATION TECHNOLOGY FUND The Information Technology Fund provides computer hardware, software, training, and staff support to all City departments. The allocation methodology was reviewed and adjusted in 2017 to adhere to best practices for municipal cost recovery for Georgetown’s size. Cost allocations are based upon the usage of the citywide systems, the Departments’ specific business systems, and capital replacement. This updated model will be the basis for the future of the City’s IT cost recovery, as well as provide cash funding for infrastructure replacement. FISCAL YEAR 2018 Total revenues are budgeted to be $6.69 million, and revenues are projected to end the year at $6.71 million, a 1% variance from budget. Revenues in this fund are based on the replacement schedules of IT equipment, the implementation of new systems, and the cost of IT operations. Total expenses are projected to be $6.3 million, which represents 5.7% less than the current FY2018 Budget. The mid-year budget amendment appropriated one-time savings in annual contracts for one-time expenses to set up a back-up data center and conduct a payment card industry compliance audit. FISCAL YEAR 2019 Total revenues total $6.9 million, a 3.5% increase from projection. Total increase in budget for FY2019 is due to the addition of new personnel and the IT Departments equipment replacement model. Total expenses are budgeted to be $6.9 million, which represents a 3% increase from the current FY2018 Budget. An increase in expenses is driven by adopted enhancements outlined below. Adopted Enhancements:  Vehicle: Currently, the IT public safety team does not have a dedicated vehicle to travel between the Public Safety Operations and Training Center, fire stations, and IT facilities. More than 75% of IT staff have responsibilities that require them to maintain equipment in one of the 30+ networked City buildings. This vehicle will eliminate the use of personal vehicles for City operations and eliminate the cost associated for mileage reimbursement. The adopted cost of a hybrid vehicle for IT staff is $31,037.  Convert Part-time Audio Visual Position to Full-time: IT has a part-time A/V position that supports A/V for City Council meetings as well as A/V installation for the City. The labor hours for this part-time position are above and beyond a part-time equivalent. IT staff is recommending that this position be converted to full-time. This would provide staff with the adequate resources to support City Council A/V, all A/V installations in the City, and if needed, could provide coverage to the desktop support system. The net cost of converting the part-time A/V position to full-time is $41,128.  System Administrator, Lead: The system Administrator, Lead position will address several IT related risks as well as support growing IT infrastructure. The City’s IT infrastructure has grown dramatically over the past few years, accompanied by an increase in the City’s software portfolio, and an increase in the number of City facilities that receive IT support. This position would eliminate some of the pressure on current staff and help to decentralize some of the advanced IT knowledge currently tasked to one individual in the department. Other responsibilities include addressing security and disaster recovery infrastructure needs. Total cost of a System Administrator, Lead is $113,387.  Administrative Assistant: The cost of this position is $64,095. The IT Department has 23.5 employees, manages 130 software contracts, and administers an operating budget of over $7.1 million without any staff solely dedicated to administrative operations. Currently, the department relies on two IT System Analysts that dedicate 25% of their normal workday to administrative tasks as well as relying on Administrative 160 FY2019 Annual Budget Assistants in two other departments. The addition of an Administrative Position would allow IT System Analysts to dedicate 100% of their time to their core job functions and eliminate the need to rely on outside administrative help. The IT Allocation model has been updated to recover costs in FY2019, resulting in increases to other major funds. The IT fund is projected to have ending fund balance of $1.4 million to use for a 90-day operational contingency reserve of $543,744, and a capital replacement reserve. FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 793,787 1,068,998 1,068,998 1,431,188 - 1,431,188 Revenues FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget IT Fees 5,164,112 6,661,303 6,661,303 6,845,851 - 6,845,851 Other Revenue 6,944 - 19,790 6,000 - 6,000 Transfer 3,340 35,800 35,800 100,000 - 100,000 Grand Total 5,174,396 6,697,103 6,716,893 6,951,851 - 6,951,851 Expenses FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,882,068 2,169,953 2,111,662 2,241,651 219,010 2,460,661 Operations 2,156,275 3,454,752 3,153,914 3,678,311 - 3,678,311 Capital 892,419 981,854 960,089 685,450 6,000 691,450 Internal Service Funds 95,388 92,038 92,038 95,110 4,537 99,647 Transfer - 37,000 37,000 - 26,500 26,500 Grand Total 5,026,150 6,735,597 6,354,703 6,700,522 256,047 6,956,569 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 942,033 1,030,504 1,431,188 1,682,517 (256,047) 1,426,470 CAFR Adjustment 126,965 - - - - - Contingency - - - 543,744 - 543,744 Reserved for Capital - - - 882,727 - 882,727 Available Fund Balance 1,068,998 1,030,504 1,431,188 256,047 (256,047) - 161 FY2019 Annual Budget DEPARTMENT BUDGET The Information Technology (IT) department plans on adding a hybrid vehicle for travel between IT facilities, Public Safety Operations and Training Center, and fire stations to reduce costs associated with mileage reimbursement. The department will add a Lead System Administrator and an Administrative Assistant to help eliminate some of pressure on current staff to keep up with the increased growth in IT infrastructure. IT also plans on converting a part time Audio Visual position to full-time. The full cost of these enhancements is $256,047. Informational Technology Mission: Driving technical innovation with exceptional service. Department Description: The Information Technology (IT) Department provides information and technology management services for the City. The Department provides application support, network infrastructure management, and the telephone system. Division and FTEs: Community Services Division: 25 FTEs Informational Technology FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,882,068 2,169,953 2,111,662 2,241,651 219,010 2,460,661 Operations 2,156,275 3,454,752 3,153,914 3,678,311 - 3,678,311 Capital, Transfers, ISFs 987,807 1,110,892 1,089,127 780,560 37,037 817,597 Total Departmental Budget 5,026,150 6,735,597 6,354,703 6,700,522 256,047 6,956,569 City of Georgetown IT Staff 162 FY2019 Annual Budget  Internal staff completed the “IT Catalyst Plan,” a master plan for the next 5 years.  Contributed heavily to a successful go-live of the UMAX Customer Information System  Contributed heavily to a successful go-live of the Perfect Mind parks management system.  Led the ERP software contracting process.  Provided IT support for several new facility projects including City Center and Garey Park.  Completed multiple projects to improve the performance of the City’s virtual desktop infrastructure.  Initiated work on a disaster recovery facility at PSOTC building.  Initiated or completed over 40 strategic IT initiatives identified in the “IT Catalyst Plan”.  Continue to implement the IT Catalyst Plan.  Complete first phase of disaster recovery data center.  Complete implementation of two factor authentication to reduce security risks.  Continue to support business units in implementing systems that improve City business processes.  Develop a Cloud strategy.  Hire Lead System Administrator position to focus on further securing City IT systems.  Improve Audio-Visual services.  Focus on documenting the City’s IT security policies and procedures.  Continue to improve the end-user experience for desktop computer users. Strategic Goal 1 Empower innovation through partnerships with our customers where we deliver outstanding technology solutions. Measurable 1: Percentage of planned IT projects in process – Target 100% Strategic Goal 2 Achieve extraordinary levels of end user satisfaction through technical support. Measurable 1: Percentage of IT support tickets resolved successfully. Strategic Goal 3 Maintain a high performance IT infrastructure. Measurable 1: Average network latency Measurable 2: Number of network endpoints per IT employee MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 163 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Empower innovation through partnerships with our customers where we deliver outstanding technology solutions Measurable 1: Percent of planned IT projects in process – Target 100% IT works diligently with City departments in order to implement technology to improve business processes. The goal of the IT department is to ensure all planned IT projects are in actively in progress or completed. Strategic Goal 2: Achieve extraordinary levels of end user satisfaction through technical support. Measurable 1: Percentage of IT support tickets resolved successfully. Customer service is a high priority for the IT department. Measuring the number of IT support tickets resolved helps measure the department’s ability to meet customer service needs in the City. 100 95 95 109 104 100 100 90 107 106 106 106 85 90 95 100 105 110 115 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Percentage of IT Projects in Process -FY2018 Percentage of IT Projects in Process - FY2018 Target - 100% 100% of IT Support Tickets Solved Successfully in FY2018 164 FY2019 Annual Budget Strategic Goal 3: Maintain a high performance IT infrastructure. Measurable 1: Average network latency. Average network latency is the time it takes for a data packet to from one point on the network to another. Lower latency is generally an indicator of bettor network performance. Latency can be impacted by usage, hardware quality, and software program performance Measurable 2: Number of network endpoints per IT employee. A network endpoint may include any type of device connected to the City’s computer network (computer, server, printers). The number of network endpoints is a significant driver of IT workloads. The ratio of endpoints to IT employees may be one of many indicators used to measure IT staff workloads and performance. 6.80 4.00 3.20 1.20 1.80 1.30 1.60 2.40 2.00 2.50 2.3 2.6 0.00 2.00 4.00 6.00 8.00 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Average Network Latency (Milliseconds) -FY2018 Average Network Latency (Milliseconds) - FY 18 238 242 242 237 240 243 258 259 262 264 267 272 220 230 240 250 260 270 280 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Networkd Endpoints per IT Employee -FY2018 Network Endpoints Per IT Employee - FY 18 165 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 166 FY2019 Annual Budget FACILITIES MAINTENANCE FUND The Facilities Maintenance Fund provides janitorial services, light maintenance, equipment repair and replacement (generators, HVAC, operations.), landscape maintenance, building repair and replacement (roofs, painting, carpet, etc.) on an established schedule for all City buildings. Charges for services to each department are made based on predetermined lease fees, using square footage occupied, and cost of services as the basis. FISCAL YEAR 2019 Total revenues are budgeted to be $3.4 million, which represents an increase of 6.3% relative to the FY2019 Projection. Total expenditures are budgeted to be $3.5 million, which represents an increase of 4.1% relative to the FY2018 Projection. Increased costs are for preventive maintenance, security, and merit pay for employees. Total ending fund balance is budgeted to be $1,039,408 as of September 30, 2019. The fund will hold a 90 day contingency for personnel and operations per the adopted Fiscal and Budgetary Policy. In FY2019, this amount totals 213,013. The fund will also build toward a capital asset replacement reserve. In the FY2019 Budget, this amount totals $826,395. FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 771,005 591,825 1,198,829 1,084,788 1,084,788 Revenues FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Facilities Fees 3,300,588 3,257,190 3,257,190 3,470,513 - 3,470,513 Interest 8,176 9,000 12,000 12,000 - 12,000 Transfer In/Other 32,832 - 5,835 - - - Grand Total 3,341,597 3,266,190 3,275,025 3,482,513 - 3,482,513 Expenses FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Operations 2,252,260 2,694,739 2,676,185 2,791,479 - 2,791,479 Personnel 524,400 444,430 439,088 459,620 - 459,620 Capital Replacement 206,421 273,793 273,793 276,793 - 276,793 Grand Total 2,983,081 3,412,962 3,389,066 3,527,893 - 3,527,893 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 1,129,521 445,053 1,084,788 1,039,408 - 1,039,408 CAFR Adjustment 69,308 - - - - - Capital Replacement Reserve - - - 826,395 - 826,395 Operations Contingency - - - 213,013 - 213,013 Available Fund Balance 1,198,829 445,053 1,084,788 - - - 167 FY2019 Annual Budget DEPARTMENT BUDGET There are no significant changes to the Facilities Maintenance Budget in FY2019. The current level of service will remain the same. Personnel and operations costs were increased in FY2019 to account for cost of living adjustments and increases in contract/lease costs. Facilities Maintenance Mission: Maintain and improve facilities through teamwork and a commitment to consistent service. Department Description: The Facilities Maintenance Department provides building maintenance, Heating Ventilating and Air Conditioning (HVAC) maintenance, janitorial services, landscape services, equipment replacement, and emergency repairs for 33 municipal buildings. Division and FTEs: Community Services Division: 6 FTEs Facilities Maintenance FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 524,400 444,430 439,088 459,620 - 459,620 Operations 2,252,260 2,694,739 2,676,185 2,791,479 - 2,791,479 Capital 206,421 273,793 273,793 276,793 - 276,793 Total Departmental Budget 2,983,081 3,412,962 3,389,066 3,527,893 - 3,527,893 Facilities maintains over 625,000 square feet. 168 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Completed Americans with Disability Act (ADA) transition work for Fire Stations 1-5.  Completed parking lot maintenance at various locations.  Replaced furniture at Library and Recreation Center.  Replaced roof at Fire Station 3.  Completed various flooring and painting projects throughout City buildings.  Painted exterior of Fire Station 3 and 4.  Completion of Facility Capital repair projects for ADA.  Established meaningful performance measures to better evaluate department performance.  Implemented Active Citizen Request (ACR) internal customer feedback survey.  Completed Grape Creek wall rehabilitation project.  Developed Facilities mission statement and performance Management Program.  Provide preventative maintenance services on all HVAC equipment, elevators, emergency generators, landscaping, and fire protection systems to ensure optimum operational efficiency and extend the life of capital investments.  Update and revise the internal service fund to ensure a fully financed fund for facility repairs and services.  Complete Airport Tower roof replacement.  Complete scheduled HVAC replacements Citywide.  Complete furniture replacements and additions Citywide.  Assist with construction of City Center, Fire Station 6, and Fire Station 7  Complete interior and exterior painting projects to be completed Citywide.  Complete Fire Station 5 floor replacement. Strategic Goal 1 Ensure proper operation of City facilities. Measurable 1: Customer driven work orders <100/month Strategic Goal 2 Ensure City facilities meet changing departmental needs. Measurable 1: Hold annual department ISF budget meetings Strategic Goal 3 Timely resolution to customer issues. Measurable 1: ACR customer feedback survey Strategic Goal 4 Collaborating with other to create the best solutions Measurable 1: Internal Customer Service Survey MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 169 FY2019 Annual Budget FLEET SERVICES FUND The Fleet Maintenance Fund finances repair and replacement for vehicles, necessary equipment, and specialized equipment. Charges for services are based on annualized replacement and maintenance costs of each vehicle. FISCAL YEAR 2019 Total revenues are budgeted to be $6.5 million, which represents an increase of 9% relative to the FY2018 Projection. Revenues in this fund are based on the replacement schedules of all vehicles in the City. Total expenditures are budgeted to be $6.1 million, which is an 8.7% decrease relative to the FY2018 Projection. The FY2018 Budget had large capital expenses for public safety and utilities vehicles which causes the variance from year to year. In FY2019, public safety vehicles planned for replacement total $1.52 million: 10 patrol vehicles, 1 fire engine and 1 fire brush truck. Street equipment includes new and replacement vehicles, such as a dump truck and asphalt roller, budgeted at $463,800. A list of proposed new units for new positions, expanded services and crew efficiency is available in the reference section. Adopted enhancements in this fund include a new mechanic totaling $76,173. Currently, the Fleet department maintains 594 units with a staff of only six mechanics. The current mechanic to unit ratio is 99 to 1. The mechanic will bring the ratio to the target of 85 to 1. Keeping fleet maintenance in house is typically cheaper than outsourcing and allows for better prioritizing and shorter down times. Ending fund balance is projected to be $4.2 million at the end of September 30, 2019. A contingency operational reserve of 90 days is included, as well as a reserve for future capital vehicle and equipment replacement. The available fund balance of $2.7 million is contemplated for appropriate one-time uses on changes to the City’s fuel site at the Solid Waste Transfer Station, and potential needs for a new or expanded fleet shop after the facilities study is completed. 170 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 2,034,084 4,420,162 4,609,272 3,879,309 - 3,879,309 Revenues FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Transfer In 2,685,500 2,740,100 2,740,100 3,135,800 - 3,135,800 Vehicle Maint. Fees 1,451,700 1,455,624 1,455,624 1,577,219 - 1,577,219 Vehicle Lease Fees. 1,610,208 1,695,896 1,695,896 1,788,960 - 1,788,960 Other 242,875 7,000 93,687 30,000 - 30,000 Grand Total 5,990,283 5,898,620 5,985,307 6,531,979 - 6,531,979 Expenses FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 661,326 692,307 664,824 722,703 71,023 793,726 Operations 618,846 676,039 667,716 691,989 2,150 694,139 Capital Replacement and Insurance 1,884,243 5,070,239 5,086,037 4,368,197 - 4,368,197 Contracts and Leases 175,321 200,000 200,000 210,000 - 210,000 Internal Service Fund 99,251 96,693 96,693 102,980 - 102,980 Transfer - - - - 3,000 3,000 Grand Total 3,438,986 6,735,278 6,715,270 6,095,869 76,173 6,172,042 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 4,585,380 3,583,504 3,879,309 4,315,419 (76,173) 4,239,246 CAFR Adjustment 23,892 - - - - - Contingency - - - 479,322 - 479,322 Equipment Reserve - - - 1,055,600 - 1,055,600 Available Fund Balance 4,609,272 3,583,504 3,879,309 2,780,497 (76,173) 2,704,324 171 FY2019 Annual Budget DEPARTMENT BUDGET Fleet Services will add a new mechanic for $76,173. Currently, Fleet Services maintains 594 units with a staff of only six mechanics. The current mechanic to unit ration is 99 to 1. An additional mechanic will bring the ratio to the target of 85 to 1. Keeping fleet maintenance in house is typically cheaper than outsourcing and allows for better prioritization and shorter down times. Fleet Services Mission: Keeping the Fleet operational with pride and professionalism. Department Description: The Fleet Services Department performs preventative maintenance and mechanical repairs on all City equipment and vehicles. The department manages the Fleet Services Fund, writes specifications for new vehicle and equipment purchases, and performs new product research. Division and FTEs: Community Services Division: 10.00 FTEs Fleet Services FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 661,326 692,307 664,824 722,703 71,023 793,726 Operations 893,418 972,732 964,409 1,004,969 2,150 1,007,119 Capital 1,884,243 5,070,239 5,086,037 4,368,197 3,000 4,371,197 Total Departmental Budget 3,438,986 6,735,278 6,715,270 6,095,869 76,173 6,172,042 City of Georgetown Fleet Shop. 172 FY2019 Annual Budget  Recognized by the National Institute for Automotive Service Excellence Blue Seal of Excellence Program for the 10th year in a row.  Implemented a multi-year strategy to replace held back vehicles.  Implemented first year of two-way radio replacements for the non-public safety departments.  Replaced 32 vehicles, including 2 Fire trucks.  Purchased 11 new vehicles, 1 tractor, 1 all-terrain vehicle, 2 mowers and 6 trailers.  Purchased an additional TRV (Transitional Response Vehicle) or ambulance for Fire.  Established meaningful performance measures as part of the Fleet’s PMP (Performance Measurement Plan), gathered data and prepared for implementation.  Keep the fleet operational and safe by achieving less than 5% of units 60 days past due for inspection.  Preserve mechanical, electrical and hydraulic integrity of the City’s fleet, thus extending the useful life of City assets.  Increase efficiency & cost-effectiveness by balancing staff and outside resources. Hire an additional mechanic to balance the growing fleet.  Increase professionalism for mechanics by obtaining additional ASE and EVT Certifications.  Continue to research alternative fuels for use in City fleet, such as propane conversions for existing vehicles.  Replacement units to purchase include 41 vehicles and 8 equipment/trailers. New additions to fleet include 13 vehicles and 8 equipment trailers. Strategic Goal 1 Maintain a fully trained and cross functional workforce so that any unit can be repaired regardless of who is on duty. Measurable 1: Maintain ASE Blue Seal Certification on an annual basis. Measurable 2: Maintain the number of certifications held to within 10% of the Fleet annual goal of certifications held by staff – Annual goal is 70 certifications. Measurable 3: Maintain at least an 80% approval rating of Fleet for the level of professional courtesy that is given to our customers. (Survey) Measurable 4: Maintain at least an 80% approval rating on customer satisfaction of Fleet based on Fleet Services Customer Satisfaction Survey. Strategic Goal 2 Keep the fleet operational and safe so that other departments can do their jobs. Measurable 1: Percent of units that are 60 days past due on inspections. Target less than 5% Measurable 2: Maintain work order hours to within no less than 20% of monthly goal of 420 hours. Measurable 3: Maintain a ratio of 75 units to 1 mechanic Measurable 4: Maintain at least an 80% approval rating of the time it takes to get customers unit back into service. (Survey) Measurable 5: Maintain 90% or higher that customers were satisfied or very pleased with the resolution of their issue. (Survey) MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 173 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Maintain a fully trained and cross functional workforce Measurable 1 & 2: ASE Blue Seal Certification and Staff Certifications Fleet Services measures the number of certifications maintained by the Department and staff to maintain a fully trained and cross functional workforce. The Department has met its targets in both FY2017 and FY2018, indicating that the Department is fully trained to deliver quality repair services. Measurable 3 & 4: Professional Courtesy and Customer Satisfaction Fleet Services measures overall customer satisfaction and satisfaction with professional courtesy to determine quality of service. Department customers have reported 100% satisfaction with professional courtesy and 100% overall satisfaction, which indicates that Fleet Services is providing quality repair services. 0% 20% 40% 60% 80% 100% 120% Jun Jul Aug Sep Professional Courtesy and Customer Satisfaction -FY2018 Satisfied with Professional Courtesy Overall Customer Satisfaction Target Maintained ASE Blue Certification in FY2017 and FY2018 93 ASE and EVT Certifications held by Staff (Target >63) in FY2017 and FY2018 174 FY2019 Annual Budget Strategic Goal 2: Keep the fleet operational and safe so that other departments can do their jobs. Measurable 1 & 2: Percent of units that are 60 days past due for inspection and total number of work order hours The Department measures the percent of units that are 60 days past due for inspection to determine quality and efficiency of service. Fleet Services also measures the total number of work order hours to determine frequency of repairs and service efficiency. The Department met its target for the percentage of units that are 60 days past due for inspection in August and September, but exceeded the target in both June and July. More data will be collected to determine trends and necessary policy changes. Fleet Services met its target for the number of work order hours throughout most of FY2018. This indicates that the Department is turning around most repairs efficiently. Measurable 3: Units to mechanic ratio and customer satisfaction with turnaround time and resolution with issue The Department measures the units to mechanic ratio to determine workload. Fleet Services also measures customer satisfaction with turnaround time and resolution of customer issues to determine quality and efficiency of service. The Department met the units to mechanic ratio target in both FY2017 and FY2018, which indicates a satisfactory workload for mechanics. Fleet Services also received 100% customer satisfaction with turnaround time and resolution of customer issues, which indicates efficiency and effectiveness of service. 0 100 200 300 400 500 600 700 800 Oct Nov Dec Jan Feb Mar April May Jun Jul Aug Sep Number of Work Order Hours - FY2018 Work Order Hours Target 9% 10% 3%3% 0% 2% 4% 6% 8% 10% 12% Jun Jul Aug Sep Units 60 Days Past Due for Inspection -FY2018 Percent Units Past Due Target 0 20 40 60 80 100 120 2017 2018 Units to Mechanic Ratio Unit to Mechanic Ratio Target 100% Customer Satisfcation with Turaround Time and Resolution with Issue (Target: 80%) - FY2018 175 FY2019 Annual Budget SELF-INSURANCE FUND The Self-Insurance Fund accounts for the revenues and expenses related to employee health benefits. The City provides competitive health and dental benefits for full-time employees. The City transitioned to a self-funded medical plan from the traditional fully insured model in FY2014 to help lower costs and maintain stability in premiums. The same change was made to the dental plan in FY2017. As part of the overall move to the self-insurance model, increasing access to wellness events was a key strategy for the City. Throughout the year, the City offers wellness events like fitness classes, lunch & learns, flu shots, running groups, and bio-metric screenings free of charge to employees. Employee participation in wellness activities has increased significantly over the past two years. Biometric screening participation increased by 12%, and overall wellness program completion has more than tripled. Staff worked with benefits consultants, as well as the City’s General Government and Finance subcommittee, to establish two additional reserves within the fund. The “Incurred But Not Reported Reserve” (IBNR) provides an estimate of claims in process but not accounted for due to timing, and the “Rate Stabilization” protects the City against higher than expected claims in the current fiscal year and large increases in rates for catastrophic events from year to year. FISCAL YEAR 2019 Total revenues are budgeted to be $8.7 million. The proposed budget includes a 5% increase in medical and dental premiums for both the City and employee beginning January 1, 2019. This is the first proposed increase in rates in three years. The proposed increase in rates is part of a strategic goal to help ensure the fund keeps up with increasing healthcare costs. Human Resources and Finance staff along with the City’s benefit consultant worked to develop a three-year pro forma of the fund as part of the annual budget process. It is anticipated increases in medical claims, stop loss insurance, and administrative fees will occur over the next three years. The 5% increase in rates will help mitigate these anticipated increases in costs and protect the reserves of the fund. New for FY2019, the fund is recognizing reinsurance proceeds and expenses which previously were netted against medical claims. This fund also includes an accounting change in Stop Loss reimbursements. Previously the reimbursements were credited to claims expense. Beginning in FY2019, reimbursements will be booked to revenue. Total expenses are budgeted to be $8.9 million. After taking the accounting change in Stop Loss into account, medical claims are budgeted to be 7% higher than the FY2018 projection. Stop loss insurance is budgeted to increase by 15% over FY2018. Total ending fund balance on September 30, 2019 is projected to be $3.0 million, with both the IBNR and Rate Stabilization reserves fully funded. City Running Group in San Gabriel Park City Murph event at the Public Safety Operations and Training Center 176 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 2,205,987 3,514,754 3,343,250 3,319,839 - 3,319,839 Revenues FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget PPO Contributions 3,823,878 3,919,168 4,078,607 4,400,000 4,400,000 HDHP Contributions 2,722,726 2,765,767 2,804,892 2,950,000 2,950,000 Stop Loss Reimbursement 500,000 500,000 Dental Contributions 302,559 425,000 408,885 440,000 440,000 Other 1,114,334 428,000 459,000 430,000 430,000 Grand Total 7,963,497 7,537,935 7,751,384 8,720,000 8,720,000 Expenses FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Medical Claims 5,195,085 5,757,398 5,757,398 6,700,000 6,700,000 Stop Loss Fees 570,839 654,150 654,150 750,000 750,000 Dental Claims 279,103 435,700 435,700 480,000 480,000 Fees 343,811 361,000 365,000 413,000 413,000 H.S.A. Contributions 306,546 340,000 330,000 360,000 360,000 Other 130,849 250,000 232,547 275,000 275,000 Grand Total 6,826,234 7,798,248 7,774,795 8,978,000 8,978,000 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 3,343,250 3,254,441 3,319,839 3,061,839 - 3,061,839 CAFR Adjustment - - - - - - IBNR 631,140 631,140 631,140 650,000 - 650,000 Rate Stabilization 1,262,280 1,262,280 1,262,280 1,532,000 - 1,532,000 Available Fund Balance 1,449,830 1,361,021 1,426,419 879,839 - 879,839 177 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 178 FY2019 Annual Budget JOINT SERVICES FUND Blue Hole Park 179 FY2019 Annual Budget JOINT SERVICES FUND Joint Services Fund Summary ................... 181 Accounting ............................................... 184 Conservation ............................................ 188 Customer Care .......................................... 190 Economic Development ........................... 192 Engineering .............................................. 196 Business Systems Services ........................ 198 Finance Administration ............................ 200 Georgetown Utility Systems Admin .......... 204 Human Resources..................................... 206 Business Improvement Program .............. 208 Purchasing ................................................ 210 Joint Services Contracts ............................ 214 Legal ......................................................... 214 180 FY2019 Annual Budget JOINT SERVICES FUND The Joint Services Fund is composed of departments providing administrative support to the City. GUS Administration, Systems Engineering, and Customer Care provide support to the City’s utility funds. Administrative Departments including Accounting, Finance Administration, Human Resources, and Purchasing provide support to all the City’s funds and departments. Joint Services Allocation Methodology The Joint Service Fund is funded by other operating funds like the General, Electric, and Water funds. Each of these funds are charged for services provided by the departments in the Joint Service Fund. For each department in the Joint Service fund, there is a specific allocation method to charge the other operating funds depending upon workload. For example, services provided by Human Resources are allocated based on the number of employees in the various funds. FISCAL YEAR 2018 Total revenues are projected to be $16.6 million, which is on budget. The transfer in of conservation revenue is projected not to occur, and is offset by higher than budgeted interest payments. Total expenditures are budgeted to be $16.5 million, which represents a decrease of 2.4% relative to budget. Salary savings accounts for a majority of the projected savings. Ending fund balance is projected to be $842,416 as of September 30, 2018. FISCAL YEAR 2019 Total revenues are budgeted to be $17.8 million, which represents an increase of 7.4% relative to the FY2018 Projection. Total expenditures are budgeted to be $18.1 million, which represents an increase of 9.7% relative to the FY2018 Projection. Increased technology costs, personnel, and new requests drive the increase in expense. Below are highlights of the proposed service level enhancements in Joint Services. A full list is available following the fund schedule. Ending fund balance is projected to be $600,000 as of September 30, 2019. A $600,000 contingency is proposed in this fund. It is staff’s goal to build the contingency amount over the next few years to cover a 90 day operational contingency in the Joint Service fund. Currently the fund’s contingency requirements are covered in the citywide 75 day contingency. Adopted Enhancements: • UMAX Mission Critical Contract: This enhancement provides enhanced support services such as training, software modifications due to business process changes, and rate structure updates. It provides contracted resources to review and verify over 80+ daily batch processes, and manage the 20+ interfaces connected with the CIS system to make sure the software systems are working together properly. This enhancement minimizes the risk of not being able to maintain the IT infrastructure and keep up with needed enhancements that continue to utilize the CIS system to its fullest potential. Adopted Cost: $511,250 • Two Public Improvements Inspectors: To help serve increased demands of a growing City and the Western District, two Public Improvement Inspectors are included in the budget. Over the past two years, the department has seen a dramatic increase of capital improvement projects within the City along with increased development of the Western District. The addition of these two inspectors will help ease those demands and ensure compliance to the City’s code. Adopted Cost: $234,238 181 FY2019 Annual Budget • Citywide Business Improvement Program: First piloted in the GUS division, the Business Improvement Program (BIP) is expanding to a city wide program based in the City Manager’s Office. BIP will consist of two full-time employees, one existing, and one proposed in the FY2019 budget. The purpose of the department is to identify business system improvements and opportunities for innovation. Additionally, BIP will play an integral part in the City’s Performance Management Program started in FY2018. By helping improve process and improve results, it is anticipated that BIP will be a great asset for the development of the organization. This enhancement includes one new FTE as well as training and office supply funds. Adopted Cost: $155,332 • ESRI Consulting Services: In response to growth, this addition will allow the City’s GIS infrastructure to enhance its level of efficiency and reliability. Adopted Cost: $22,000 • Infor EAM User Licensing Increase: The number of users of the Infor EAM application continue to grow. Additional concurrent and mobile user licenses are included in the budget to meet the additional users once the new CIS is implemented. Adopted Cost: $37,000 • Economic Development: Various increases are included in the budget, including software and additional recruitment and sponsored events to implement the Economic Development strategic plan. Adopted Cost: $26,600 • Transportation Impact Fee Study: Transportation continues to be a top priority for the community. This study will outline ways to allocate the cost of growth that is due to new development. Adopted Cost: $150,000 182 FY2019 Annual Budget FUND SCHEDULE FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 343,361 711,548 711,548 842,416 - 842,416 Revenues FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Service Fees Water 6,475,116 7,248,183 7,248,183 7,966,284 7,966,284 Service Fees Electric 3,782,064 4,233,598 4,233,598 4,615,524 4,615,524 Services Fees General 2,988,744 3,345,567 3,345,567 3,573,156 3,573,156 Service Fees Stormwater 838,824 938,969 938,969 1,020,427 1,020,427 GEDCO Contract Fee 197,724 221,328 221,328 238,622 238,622 GTEC Contract Fee 149,088 166,882 166,882 172,318 172,318 Other 165,862 165,740 281,435 169,580 169,580 Service Fees Airport 117,732 131,785 131,785 128,966 128,966 Conservation 89,652 100,350 - - - Transfer In 582,139 80,000 80,000 - Grand Total 15,386,945 16,632,402 16,647,747 17,884,877 17,884,877 Expenses FY2017 Actuals FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget 0000 - Transfer 25,000 67,800 67,800 - 85,000 85,000 0302 - Finance Administration 856,945 1,115,967 1,116,361 1,072,583 - 1,072,583 0315 - Accounting 792,959 947,423 944,432 1,042,433 - 1,042,433 0317 - Purchasing 714,703 740,589 734,602 764,459 - 764,459 0321 - Customer Care 3,473,196 4,054,593 4,015,638 4,190,016 511,250 4,701,266 0338 - Joint Service Contracts 1,243,166 569,000 985,825 598,775 - 598,775 0502 - GUS Administration 1,387,508 1,469,912 1,457,786 1,574,295 (97,753) 1,476,542 0503 - BIP - - - - 250,085 250,085 0526 - Engineering 1,689,503 2,143,112 1,926,432 2,137,497 264,556 2,402,052 0534 - Conservation 589,916 982,774 718,059 843,200 (76,500) 766,699 0547 - Engineering Support 953,999 1,069,289 1,002,015 1,058,658 74,000 1,132,658 0637 - Economic Development 418,743 596,092 576,201 609,167 26,600 635,767 0638 - Insurance & Legal 632,356 780,000 775,000 705,000 47,000 752,000 0639 - Human Resources 793,372 949,739 905,323 978,190 - 978,190 0640 - City Wide HR 371,740 415,400 283,765 399,500 16,000 415,500 0653 - Main Street 137,054 - - - - - 0654 - Legal 966,544 1,033,277 1,007,640 1,053,284 - 1,053,284 Grand Total 15,046,701 16,934,967 16,516,879 17,027,056 1,100,237 18,127,294 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 683,605 408,983 842,416 1,700,237 (1,100,237) 600,000 CAFR Adjustment 27,943 - - - - - Contingency - - - 600,000 - 600,000 Available Fund Balance 711,548 408,983 842,416 1,100,237 (1,100,237) - 183 FY2019 Annual Budget DEPARTMENT BUDGET Accounting did not receive a notable service level request as part of the FY2019 Budget. Personnel costs increased relative to FY2018 Budget by 2%, which includes an increase for health insurance premiums and an increase for merit/market adjustments. The increase in operation costs in FY2019 is for the annual internal audit and CAFR, which was budgeted in Finance Administration in prior years. Accounting Mission: Compliance + Accurate Financial Information = Trust. Our formula to adapt, educate, and build relationships creating a basis for informed decision-making. Department Description: Accounting is responsible for keeping accurate financial records for the City and providing financial related information to City management and policy makers. Division and FTEs: Community Services Division: 11.0 FTEs 0315 - Accounting FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 726,510 881,059 876,081 902,106 - 902,106 Operations 66,449 66,364 68,351 140,327 - 140,327 Capital - - - - - - Total Departmental Budget 792,959 947,423 944,432 1,042,433 - 1,042,433 Accounting staff on the Georgetown Square. 184 FY2019 Annual Budget  Selected a cloud-based Enterprise Resource Planning (ERP) software.  Developed and provided citywide training on a written grant compliance, management and reporting policy  Established a month-end close schedule to promote more timely and meaningful financial reporting.  Completed a citywide risk assessment to plan for future audits and risk mitigation strategies.  Finished phase two of the internal controls study, which limits risk in relation to the new customer billing system.  Developed a department mission statement and measurable performance measures as part of the Citywide Performance Management Program.  Improved the capital improvement planning and reporting process by assisting in quarterly meetings with Treasurer, Budget, and Project Managers.  Implement the new Enterprise Resource Planning (ERP) software for all financial and human resources functions in the City  Improve accountability and improve efficiencies by implementing an updated travel policy.  Continue to improve compliance, accuracy, and building relationships with internal and external customers.  Enhance timeliness and accuracy of financial reporting by reducing the amount of invoices past due and outstanding account receivables.  Complete a customer service survey to provide guidance on additional performance metrics.  Realing cash collections in accounting to improve efficiencies. Strategic Goal 1: Understand and adapt to changing regulations. Measurable 1: Receive clean compliance audit. Measurable 2: Receive clean financial audit. Measurable 3: Receive GOFA Award Strategic Goal 2: Provide accurate and timely information to customers Measurable 1: Number of invoices > $1,000 past due 60 day – Target: 75% or less due in 60 days or less. Measurable 2: Measure # 1 as percentage of total invoices. Strategic Goal 3: Ensure customers have what they want. Measurable 1: Customer satisfaction with: Timeliness of financial information; Responsiveness of Accounting Staff; Accuracy of financial information; Training provided by Accounting Department. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 185 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Understand and adapt to changing regulations It is a priority of the department to ensure the City is compliant with all federal and state regulations related to best financial practices. Strategic Goal 2: Provide accurate and timely information to customers. It is the goal of the department to process invoices in an accurate and timely manner. The target for the department is to have at least 75% of all invoices greater than $1,000 processed with 60 days. Received clean audit report from the independent firm Weaver & Associates in FY2017 CAFR. Received clean financial audit from the independent firm Weaver & Associates in FY2017 CAFR. Received the Certificate of Achievement for Excellence in Financial Reporting Program from GFOA for FY2017 CAFR. 15 32 28 12 11 11 10 4 9 0 5 10 15 20 25 30 35 Jan Feb Mar April May Jun Jul Aug Sep Number of Invoices >$1k past 60 days due -FY2018 Number of Invoices >$1k past 60 days due - FY18 70% 71% 72% 73% 74% 75% 76% 77% 78% 79% 80% FY2018 - Invoices Processed in 60 Days Invoices Processed in 60 Days Actual Target 186 FY2019 Annual Budget Strategic Goal 3: Ensure customers have what they want. Currently the City is developing a strategy to survey internal customers to measure many facets of customer service across several business units in the City. As the PMP program matures, this internal customer satisfaction survey will be an integral tool to measure departmental performance. 187 FY2019 Annual Budget DEPARTMENT BUDGET In FY2019, the total Conservation budget decreased by 22% compared to the FY2018 Budget. The decrease is primarily a result eliminating a vacant Energy Auditor/Coordinator position. The department has improved efficiencies and no longer needs this previously budgeted position. Additionally, operations decreased by 26% compared to FY2018 Projected Budget. Through evaluation of program activities, it was determined that the Conservation Department could maintain the same service level while decreasing their operations budget in FY2019. Conservation Mission: Reach beyond compliance by creating innovative programs and engaging the community to plan for the future and preserve community resources. Department Description: The Conservation Department provides stewardship and management of our natural resources through application of environmentally sound practices. Division and FTEs: Georgetown Utilities System: 4.00 FTEs Conservation FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 387,033 388,517 369,002 403,318 (76,500) 326,817 Operations 202,882 594,257 349,057 439,882 - 439,882 Capital - - - - - - Total Departmental Budget 589,916 982,774 718,059 843,200 (76,500) 766,699 City of Georgetown Conservation Team 188 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Completed Phase II of a multi-departmental project to develop a water loss process by implementing operational metrics.  Implemented Phase II of the Water Conservation Irrigation Campaign.  Expanded the utility social media presence in the community.  Promoted conservation programs and the Bloomberg Mayor’s Challenge at the Red Poppy Festival.  Developed outreach for focus groups as part of the Bloomberg Mayor’s Challenge Grant Proposal.  Assisted with the data migration between Incode and UMAX.  Developed departmental mission statement.  Issued over $150k in water rebates to roughly 2,000 customers  Implemented new irrigation schedule in response to enacting the City’s Drought Contingency Plan.  Act as a resource for conservation through public outreach and community involvement.  Develop educational outreach programs to communicate conservation goals within community.  Update 5-year Conservation Plan to meet state requirements by 2019.  Expand current rebate programs to achieve conservation objectives.  Replace Electronic Vehicle Charging Stations at various city facilities, and evaluate possibilities for additional stations.  Redesign the Water Quality Report to make it more customer friendly.  Develop targeted marketing strategies aimed at helping customers become more efficient in their water and energy use.  Build an urgent communications strategy which will allow the utility to communicate directly with customers regarding specific events such as outages. Strategic Goal 1 Promote resource conservation Measurable 1: Program Adoption Rates Measurable 2: Behavior Change – Compliance with 3 days regulation Measurable 3: Water/electric use per household Strategic Goal 2 Promote beneficial aspects of GUS Measurable 1: Number of pledge cards Measurable 2: “Sentiment Analysis” on social media Strategic Goal 3 Use less water Measurable 1: Water loss percentage Measurable 2: GPCD Reduction MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 189 FY2019 Annual Budget DEPARTMENT BUDGET A Notable budget item in the Customer Care Department is funding for a UMAX contract. This contract will provide enhanced support services such as training, software modifications, and rate structure updates. Total operational increase in the FY2019 Budget for the UMAX contract is $511,250. Also included in the FY2019 budget is an increase in merit/market adjustments as well as a 5% increase for healthcare premiums. Customer Care Mission: Deliver 1st class service by building relationships that preserve the City’s small town charm. Department Description: Customer Care guides new development service initiations through City processes, manages the automated meter reading process, and is responsible for billing and collections for all City utility and airport services. Division and FTEs: Georgetown Utilities System: 24.00 FTEs Customer Care FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,602,581 1,746,541 1,711,196 1,820,842 - 1,820,842 Operations 1,864,614 2,308,052 2,304,442 2,369,174 511,250 2,880,424 Capital 6,000 - - - - - Total Departmental Budget 3,473,196 4,054,593 4,015,638 4,190,016 511,250 4,701,266 Customer Care Team 190 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Implemented new Customer Information Software (CIS) System.  Configure, test, and train on the new Customer Information Software (CIS) System.  Provided billing information by offering customers text message billing reminders.  Continued to maintain a high level of customer service by responding to customer inquiries and issues in a timely manner.  Expanded hours of operations for the Utility Customer Care Call Center to meet customer needs.  Worked with City of Leander to transition customers in their extraterritorial jurisdiction based on agreement from Chisholm Trail Special Utility District (CTSUD) acquisition.  Implemented new solid waste contract rates.  Assisted with Electric, water, & wastewater rate studies  Manage the ongoing support and function of the new Customer Information System (CIS).  Reengineer the Interactive Voice Response (IVR) System to align with the new CIS System.  Continue to build upon behavior based standards through training, mentoring, and fostering an experience that emphsizes customer relationships.  Maintain a high level of customer service by responding to customer inquiries and issues in a timely manner.  Provide proactive communication to customers to increase awareness of utility operations, service impacts, and CIS project impacts.  Transition subset of customers to City of Leander (in their extraterritorial jurisdiction) based on agreement from Chisholm Trail Special Utility District (CTSUD) acquisition.  Implement new electric, water, and wastewater rates. Strategic Goal 1 Provide exceptional customer experience Measurable 1: “Net Promoter” score Strategic Goal 2 Increasing credibility and reinforcing Retention Measurable 1: “Sentiment Analysis” – Social Media Strategic Goal 3 Providing personalized service and promoting customer interactions Measurable 1: One call resolutions Measurable 2: Average call wait time MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 191 FY2019 Annual Budget DEPARTMENT BUDGET The FY2019 Budget for Economic Development includes additional operating funds for economic development software that allows staff to track a lead from the beginning of its cycle, through the decision process, and then even convert it to an existing company and track business retention visits and data collected at each meeting. Additional funds for increased business recruitment and event sponsorship were approved in the FY2019 Budget. Economic Development Mission: To purposefully support a business-friendly environment where companies can and want to grow. Department Description: Economic Development markets the community to business prospects, encourages partnerships between private and public entities, and promotes a dynamic and balanced local economy. Division and FTEs: Development and Planning Division: 4.00 FTEs Economic Development FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 315,428 417,418 415,257 430,067 - 430,067 Operations 103,315 178,674 160,944 179,100 26,600 205,700 Capital - - - - - - Total Departmental Budget 418,743 596,092 576,201 609,167 26,600 635,767 Holt Cat groundbreaking 192 FY2019 Annual Budget  Successfully recruited businesses and development including Wolf Crossing, Sedro Crossing, Radiation Detection Company, and KJ Scientific.  Created the Economic Development Strategic Plan and began implementation.  Updated marketing materials including the Community Profile, Targeted Industry Flyers, Program Brochures, and Economic Development Website.  Filmed video testimonials with existing Georgetown business leaders to use in marketing.  Strengthened relationships with local businesses by conducting retention visits and holding events various such as the Twelve@12 roundtables, Manufacturing Day, the Business Appreciation Lunch-N-Bowl, Breakfast Bites/Downtown Lowdown, Swirl, and Shop Small Saturday.  Collaborated with the Georgetown Chamber to progress on workforce development initiatives such as the Veteran’s Job Fair and EVHS/GHS Job Fair.  Participated in recruitment trips/trade shows with regional economic development partners.  Continue to support existing businesses and industries by building stronger relationships through retention and expansion program visits.  Enhance Lead Generation Program through targeted recruitment.  Diversify workforce development and recruitment initiatives by growing relationships with educational institutes and various partners within the community.  Evaluate and refine incentive programs through speculative development.  Market the City to a broader local audience by using various events such as annual economic development symposium, Twelve@12 roundtables, The Georgetown Swirl, and by participating in regional partnerships. Strategic Goal 1 Support Existing Businesses and Industries Measurable 1: Business retention and expansion visits, touches, and assistance requests Strategic Goal 2 Enhance targeted recruitment of identified industries. Measurable 1: Marketing materials, trade shows, relevant events, and targeted recruitment Strategic Goal 3 Diversify workforce development and recruitment initiatives Measurable 1: Business expansions, constrictions among major employers, new business openings, and workforce needs Measurable 2: Marketing materials, trade shows, relevant events, and targeted recruitment Strategic Goal 4 Encourage speculative development Measurable 1: Leads received, proposals submitted, site visits, and projects announced MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 193 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Support Existing Businesses and Industries Measurable 1: Business retention and expansion visits, touches, and assistance requests It is a priority of the department to engage current business owners by addressing business needs through retention and expansion visits as well as targeting business leads. Strategic Goal 2: Enhance targeted recruitment of identified industries. Measurable 1: Marketing materials, trade shows, relevant events, and targeted recruitment In order to diversify the economic climate, Economic Development focuses on tracking leads. Leads are prospective business or development from various sources for companies looking to move to or expand in Georgetown. Additionally, the number of leads is an indicator of economic condition, as they tend to decrease in economic slowdowns. 10 20 3 4 11 9 23 15 23 14 18 16 0 5 10 15 20 25 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Business Retention Activity -FY2018 FY 18 - Visits FY 18 - Assistance Requests FY 18 - Touches 8 10 2 4 7 4 9 5 15 6 12 7 0 5 10 15 20 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Business Leads Per Month FY2017 FY2018 Visits – In person visits with companies located in Georgetown to gather information about their economic stability and build relationships. Staff conduct visits and various qualitative and quantitative data is recorded. Touches – General communication with businesses, or “touching base/checking in” through emails, phone calls, and stopping by. Assistance Requests – Items that come out of business retention visits that require follow up and additional attention. Leads – Prospective business or development from various sources for companies looking to move to or expand in Georgetown. 194 FY2019 Annual Budget Strategic Goal 3: Diversify workforce development and recruitment initiatives Measurable 1 & 2: Business expansions, constrictions among major employers new business openings, and workforce needs. Marketing materials, trade shows, relevant events, and targeted recruitment. Proposals help identify and measure the marketing efforts of the Economic Development Department. Strategic Goal 4: Encourage speculative development Measurable 1: Leads received, proposals submitted, site visits, and projects announced. The department focuses on bringing in and following up on all potential business clients for the City. The process begins with a lead, followed by a proposal, site visit, and finally, an announcement. Below is a chart showing the number of active projects and their status in FY2018. 11 11 11 10 11 13 18 19 19 21 21 10 10 10 11 11 12 13 18 19 22 22 10 10 10 8 6 6 6 7 10 14 14 5 5 5 3 4 7 9 10 10 6 6 0 20 40 60 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Active Projects -FY2018 Development Hot Warm Cold Development – Final stage of the process. Warm Projects – Active projects that we keep up with but are maybe a year out from a decision. Hot Projects – Active projects that require regular contact and are close to making a location decision. Cold Projects – Projects that have not closed, are further out on the horizon, and not actively seeking information (a year or more from making a decision). 2 1 4 3 9 3 4 1 9 14 4 8 5 8 2 4 5 7 7 1 10 4 9 6 0 5 10 15 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Proposals Submitted FY2017 FY2018 Proposals Submitted – Responses submitted to qualified leads. 195 FY2019 Annual Budget DEPARTMENT BUDGET The Engineering department received two Public Improvement Inspectors as part of the FY2019 Budget. The two full-time positions will ensure compliance and mitigate the workload demand from City growth and the recent acquisition of the Western District. The total cost to the City in FY2019 for two Public Inspectors is $234,238. Additionally, a full-time Building Inspector transferred from Engineering’s budget to Building Inspections in FY2019. Personnel costs include merit/market adjustments and a 5% increase for health insurance premiums. Engineering Mission: Facilitate system maintenance and growth for our stakeholders through ownership and exceptional engineering services. Department Description: Engineering is responsible for the development and coordination of the five-year Capital Improvement Plan (CIP), as well as delivering high quality, efficient, customer-oriented services that guide the City’s development process. Division and FTEs: Georgetown Utilities System: 19.00 FTEs Engineering FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 1,501,851 1,844,913 1,665,983 1,847,100 92,252 1,939,351 Operations 187,653 298,199 260,449 290,397 172,304 462,701 Capital - - - - - - Total Departmental Budget 1,689,503 2,143,112 1,926,432 2,137,497 264,556 2,402,052 Mays Street Extension 196 FY2019 Annual Budget Data has not been collected for these metrics by the time of this book’s publication. Over the course of the next year, the department will work with City Management to collect this data.  Maintained a two-week turnaround on development plan review.  Provided significant real estate support to City staff and stakeholders through easement acquisition, property purchase, and encroachment agreements.  Completed various Capital Improvement Projects (CIP) such as: Southwest Bypass, Domel Pump Station, Airport Ground Storage Tank, wastewater rehabilitation work, and multiple drainage/sidewalk improvements.  Updated the City’s Water and Wastewater Master Plan and Impact Fee Ordinance.  Moved multiple Capital Improvement Projects from the design phase to construction.  Worked directly with outside agencies on regional projects such as: FM1460, a Regional Flood Study, and multiple County Road projects.  Continued support with new development due diligence and development agreement negotiations.  Continue to improve communication and project management tracking with internal and external customers.  Improve development and utility agreements tracking of obligation and triggers.  Pursue necessary right-of-way and easment acquisition for majopr capital improvement projects.  Bid, constrctuct, and complete Capital Improvement Projects approved in the FY2019 Budget. Projects Include: DB Wood Road Waterline, Northwest BLVD/FM971, Berry Creek Interceptor, Park Wastewater Treatment Plant Lift Station, Pecan Branch Wastewater Treatment Plant, Sun City Elevated Storage Tank, Braun Elevated Storage Tank, Austin Avenue sidewalks, Old Town north east sidewalks, street maintenance, Rock Street Water Quality Pond Rehabilitation, Rivery turn lanes, SH29/HEB/Wolf Crossing intersection improvements. Strategic Goal 1 Ensure the health, safety, and welfare of the employee and public Measurable 1: Field staff participation in at least 50% of safety/staff meetings per year Strategic Goal 2 Provide accurate, consistent, and predictable engineering plat and plan review Measurable 1: Maintain expected turnaround times consistent with the Planning Department Measurable 2: Customer satisfaction survey conducted at the end of each development (future metric) Strategic Goal 3 Provide accurate, complete, and timely field inspection services to the development community Measurable 1: Schedule and conduct all requested preconstruction conferences and construction walk-throughs within 5 business days of the request. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 197 FY2019 Annual Budget DEPARTMENT BUDGET A recurring $42,000 increase in Business Systems Services budget was approved for the purchase of contract services and a GIS mapping support model. Both items will allow the City’s GIS infrastructure to enhance its level of efficiency and reliability. Additionally, $32,000 for one-time purchases of software licensing is included in the FY2019 Budget. Personnel costs include funding for merit/market adjustments as well as an increase in insurance premiums. Business Systems Services Mission: Administer enterprise systems and data by using a wide range of knowledge, skills, and spatial perspective to support informed decision making by a diverse customer base. Department Description: Business Systems Services oversees all core functions of Geographical Information Systems, computer aided drafting, and global positioning system services for Georgetown Utility. Division and FTEs: Georgetown Utilities System: 10.00 FTEs Business System Services FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 725,879 846,832 780,158 833,413 - 833,413 Operations 212,267 222,457 221,857 225,245 74,000 299,245 Capital 9,854 - - - - - Total Departmental Budget 953,999 1,069,289 1,002,015 1,058,658 74,00 1,132,658 SCADA Control Center for the City 198 FY2019 Annual Budget Data has not been collected for these metrics by the time of this book’s publication. Over the course of the next year, the department will work with City Management to collect this data.  Expanded the utilization of Enterprise Asset Management (EAM) to include Public Works, Utility Metering, and Fiber Communications.  Managed and developed functional services supporting integrated work flows with the new Customer Information System (CIS).  Provided functional support to internal users of the new Customer Information System (CIS).  Converted the current utility archives to the City’s enterprise record management system.  Completed training and job progression program for GIS Analysts.  Incorporated the Work Management procedure for planning and scheduling activities for metering and SCADA technicians.  Completed field mapping efforts of Stormwater assets within the City limits.  Expand the utilization of the Enterprise Asset Management (EAM) to remaining electric distribution assets.  Develop fucntional systems supprt for the Utility’s Enterprise Asset Management (EAM) system.  Expand functinoal systems support for the Utility’s Outage Management system.  Implement system administration tools which will allow for more proactive monitoring of the health and efficiency of the enterprise Geographic Information Systems. Strategic Goal 1 Maintain an excellent safety record recognized by Public Power Measurable 1: Average of safety attendance and supervisory field visits. Strategic Goal 2 Effectively maintain utility and Citywide datasets (GIS) through regularly scheduled review and updates Measurable 1: Preventive maintenance on time completion Strategic Goal 3 Provide support on Utility’s enterprise business systems that meets the expectations of the end users Measurable 1: Percentage of tickets successfully resolved on time (October 2018) Strategic Goal 4 Develop and maintain a workforce comprised of qualified and skilled personnel Measurable 1: Staff training plan completion MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 199 FY2019 Annual Budget DEPARTMENT BUDGET The Finance Departments total budget decreased by 4% from FY2018 to FY2019. The decrease in operations is a result of moving budgeted funds for the internal audit and CAFR from Finance Administration to the Accounting Department. The increase in personnel cost accounts for merit/market adjustments and an increase in health insurance premiums. Finance Administration Mission: Sound financial leadership with a collaborative and innovative approach. Department Description: The Finance Department directs the City’s budgeting process, manages the City’s long-term financial plan, and prepares financial reporting and analysis related to policy recommendations. Division and FTEs: Community Services Division: 6.00 FTEs Finance Administration FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 442,563 605,339 615,650 676,935 - 676,935 Operations 414,381 510,628 500,711 395,648 - 395,648 Capital - - - - - - Total Departmental Budget 856,945 1,115,967 1,116,361 1,072,583 - 1,072,583 Finance Admin Staff 200 FY2019 Annual Budget  Successfully led a team to select and negotiate  Contracts for a cloud-based Enterprise Resource Planning (ERP) software.  Improved financial transparency by meeting the State’s transparency program standard for municipal debt.  Maintained the City’s excellent General Obligation and Revenue Bond credit ratings.  Closed on an advanced refunding and early defeasance of municipal debt to save tax dollars.  Mitigated risk by increasing the number of major funds with a 90-day operating contingency reserve.  Provided guidance to five departments to develop strategic goals and performance measures for the Citywide Performance Management Program.  Implement Phase I of the Enterprise Resource Planning (ERP) software.  Improve consistency and reporting by updating the City’s chart of accounts.  Continue to improve financial transparency by updating the City website to meet the State’s transparency program standards for municipal pensions.  Preserve the public trust and protect the City’s low interest rates by maintaining excellent bond ratings.  Complete and publish a citywide comprehensive fee schedule and implement a rotating schedule of fee review. Strategic Goal 1 Set the pace and expectation for financial strategies. Measurable 1: Total fiscal year-end actuals of the operating portion of major funds of the City are within +/- 3% of budget. Measurable 2: Total fiscal year-end projections of the operating portion of major funds of the City are within +/- 3% of actuals. Measurable 3: Be within year-end projections of major revenue sources across the City. Measurable 4: Maintain the City’s General Obligation (AA+) and Revenue Bond Ratings (AA). Strategic Goal 2 Build and maintain trusting relationships. Measurable 1: Customer Satisfaction: Budget Process; Budget timeline; Understanding your role; Feeling heard; Quality of services from Treasury, Budget, Business Systems Analyst, Finance Administration. Strategic Goal 3 Create an environment that promotes innovations to improve business processes. Measurable 1: The goal is to have 50% of innovative ideas turn in to completed projects. Innovative ideas/completed projects = success rate (goal of 50%) Measurable 2: Quantitative Innovations – ROI of 7% through a combination of money, man hours, or time saved. Measurable 3: Qualitative Innovations – Due to the qualitative nature of certain business improvement innovations, hard data is not available. In those circumstances, staff will use an approach in which we describe the preexisting condition and the benefit of the process improvement. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 201 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Set the pace and expectation for financial strategies Measurable 1 & 2: Expenditures and Projections It is a priority of the department to ensure that operations and maintenance expenditures are within 3% of the adopted budget. The department also strives to have year-end operating projections be within 3% of actuals. In FY2017, expenditures were less than the adopted budget for each major fund. Metering Services were moved from the Electric Fund to the Water Fund, which resulted in a decrease in expenditures in the Electric Fund. The transfer of Metering Services also resulted in projections being higher than expenditures in the Electric Fund and lower than expenditures in the Water Fund. Vacancies in departments also led to salary savings in each of the major funds. General fund expenditures were within the +/- 3% target for both actuals to adopted budget and projections to actuals. Measurable #3: Revenue Projections The Finance Department aims to be within 1.5% of projections for sales tax revenue and 3% of projections for all other sources of revenue. 1.34% -3.96% 2.37%1.84% 4.31% 1.58% -6.61%-8.00% -6.00% -4.00% -2.00% 0.00% 2.00% 4.00% 6.00% FY2017 Projections to Expenditures Target -1.88% -6.53% -3.00% -7.00% -6.00% -5.00% -4.00% -3.00% -2.00% -1.00% 0.00% General Fund Electric Water FY2017 Expenditures to Budget Target Sales Tax Projection To Actuals: -0.78% Target: +/- 1.5% 0.46% 3.87%3.41% -1.10%-0.30% -4.00% -3.00% -2.00% -1.00% 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% Property Tax Parks and Rec Fees Development and Permit Fees Return on Investment EMS Transport Revenue General Fund: Revenue Projections to Actuals FY2017 Target 202 FY2019 Annual Budget Measurable 4: Bond Ratings The Finance Department also aims to maintain its general obligation (AA+) and revenue bond ratings (AA). By maintaining high bond ratings, the City saves money on borrowing costs. Strategic Goal 2: Build and maintain trusting relationships Currently the City is developing a strategy to survey internal customers to measure many facets of customer service across several business units in the City. As the PMP program matures, this internal customer satisfaction survey will be an integral tool to measure departmental performance. Strategic goal 3: Create an environment that promotes innovations to improve business processes The Finance Department tracks business process improvement projects and tracks hours saved for each project. In FY2018, the department saved an estimated 280 hours by developing new processes and models. Some of these projects include developing live fund schedules, automated quarterly Capital Improvement Project Reports, and a new, efficient budget checking process. Maintained a AA+ General Obligation Bond Rating since FY2015. Maintained a AA Revenue Bond Rating since FY2015  The sales tax, property tax, ROI, and EMS transport revenue were all within their targets. Park and Rec fees and Development/Permit fees had higher than expected revenues because of increased population growth. Also, the Finance Department projects revenue conservatively to ensure we have adequate funds to match expenditures.  Over the last three fiscal years, the Finance Department has projected $69.2 million in sales tax revenue, compared to $69.5 million in actuals.  Electric revenue, stormwater fees, and Water/Wastewater revenue were all within the +/- 3% target. -1.97% 1.23% -0.27% -4.00% -3.00% -2.00% -1.00% 0.00% 1.00% 2.00% 3.00% 4.00% Electric Revenue Stormwater Fees Water, Wastewater, and Irrigation Utility Revenue Enterprise Funds: Revenue Projections to Actuals FY2017 Target 203 FY2019 Annual Budget DEPARTMENT BUDGET There are no significant changes to the operational budget for GUS Administration in FY2019. Service level services will remain the same. However, one FTE is moving from GUS Administration to the new Business Improvement Process (BIP) Department that was approved in the FY2019 Budget. Personnel costs include an increase for merit/market adjustments as well as an increase for insurance premiums. GUS Administration Mission: Provide a professional administrative support system to boards, departments, vendors, and the public that keeps things running smoothly by demonstrating teamwork, dedication, and determination. Department Description: Georgetown Utilities Systems (GUS) Administration Department manages key business functions of the division while overseeing the departments strategic planning, organizational structure, business systems, resource allocations, and financial management. Division and FTEs: Georgetown Utilities System: 9.00 FTEs Add department info here FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 904,943 1,007,354 966,395 1,018,491 (97,753) 920,738 Operations 459,173 462,558 491,391 555,804 - 555,804 Capital 23,391 - - - - - Total Departmental Budget 1,387,508 1,469,912 1,457,786 1,574,295 (97,753) 1,476,542 The Electric Utility sponsors the Lighting of the Square every November. 204 FY2019 Annual Budget Performance Management Program: Gus Administration is currently working with City management to develop strategic goals and measurable. Georgetown Citizen Survey: Utility Services  94% of respondents rated sewer services as good or excellent  92% of respondents rated electric services as good or excellent  90% rated city water services as good or excellent  Completed Master Plans for Water, Wastewater, and Airport.  Progressed Solid Waste Master Plan and completed Transfer Station study.  Completed Electric, Water, and Wastewater Rate Studies and Impact Fee Studies.  Advanced regional water planning goals and strategies through membership on the Brazos River Authority (BRA) Region G Board.  Developed an educational outreach program to further conservation goals.  Developed and Implemented strategies for Overall Transportation Plan (OTP) and Americans with Disabilities Accessibility (ADA) Master Plan.  Obtained the City’s transfer station SWP3 Permit.  Completed street maintenance and neighborhood traffic management policies.  Provide and maintain reliable, competitive, cost effective utility and transportation services that promote well-planned, long-range development.  Promute consumer education programs for efficient use of utilities and conservation of natural resources.  Effectively manage energy/water resource deployment.  Promote a regional approach to utility system development and planning by partnering with utility providers and political subdivisions.  Continue implementation of the Regional Wastewater Master Plan for the San Gabriel Basin.  Share in setting regional water planning goals and strastegies through membership on the BRA Region G Board.  Begin the next phase of the records management program for the division.  Implement updated utility fees for Electric, Water, and Wastewater. MAJOR ACCOMPLISHMENTS FY2018 MAJOR GOALS FY2019 38 38.8 44.3 51.2 54.8 47.8 8.9 6.2 7.4 2 0.2 0.5 0 10 20 30 40 50 60 City Water Services (n=461) City Sewer Services (n=436) City Electric Services (n=431)PercentUtility Services Excellent Good Fair Poor 205 FY2019 Annual Budget DEPARTMENT BUDGET A recurring expense of $16,000 is included in the FY2019 Human Resources budget. The City anticipates an increase in hiring expenses related to Fire Station #7. This additional funding will cover pre-employment physical exams, recruitment, and testing for fourteen new Firefighters budgeted in FY2019. In anticipation of higher insurance and claims costs, $47,000 in recurring expenditures was approved as part of the FY2019 Budget. An increase in personnel costs for Human Resources accounts for merit/market adjustments as well as an increase in health insurance premiums. Human Resources Mission: To foster employee development and well-being while exemplifying our commitment to the City’s core values. Department Description: The Human Resources Department develops and delivers innovative human resource programs and services. Core services include recruitment, staffing, employee relations, organizational development, and employee development. Division and FTEs: Administrative Services Division: 8.00 FTEs Human Resources FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 835,355 822,509 771,750 846,067 - 846,067 Operations 962,112 1,322,630 1,192,338 1,236,623 63,000 1,299,623 Capital - - - - - - Total Departmental Budget 1,165,111 2,145,139 1,964,088 2,082,690 63,000 2,145,690 HR Staff at City Hall 206 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets.  Engaged 36 employees in the Step Up and Scaled Down Health Intervention.  Launched Inaugural Engaged Leader Series training program that develops leaders at all levels of the organizations.  Solicited group medical RFP with an expected one- year cost savings of $190,000 in FY2019.  Collaborated with various departments to administer the 2018 Employee Survey resulting in an 82% response rate.  Completed First Supervisors Series training program for 168 supervisors.  Grew wellness events: 160 participants in the wellness 5K, and introduced two Murph CrossFit events with public safety departments with 80 participants.  Partnered with Finance and Information Technology staff to review, select, and prepare for the Enterprise Resource Planning (ERP) software implementation.  Implement Enterprise Resource Planning (ERP) Human Resources and Payroll modules.  Coordinate Fire & Police meet and confer negotiations.  Complete comprehensive personnel policy update.  Deploy 360 degree development tool for supervisors.  Facilitate employee survey action planning.  Improve the hiring process while reducing the time to fill open positions.  Enhance employer branding and marketin to job candidates.  Deploy new content for Supervisor Series training program.  Enchance and launch second year of Engaged Leader Series training program.  Implement and train City employees on new wellness software.  Evaluate wellness incentive program alternatives. Strategic Goal 1 Ensure employees have the knowledge and skills needed for today and the future. Measurable 1: Employee Knowledge & Skills Manager Assessment Strategic Goal 2 Create an exceptional employee experience by providing competitive total rewards, and promoting employee wellness and safety. Measurable 1: Turnover; Employee Engagement Survey (comp & benefits); Wellness Program Participation; Workplace Accident Days Lost. Strategic Goal 3 Our staff and programs consistently promote the City’s core values. Measurable 1: Customer satisfaction survey. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 207 FY2019 Annual Budget DEPARTMENT BUDGET The Business Improvement Process (BIP) department was created in the FY2019 Budget. First piloted in GUS, BIP is expanding to a citywide program based in the City Manager’s Office. BIP will help align business practices, improve department efficiencies, and help organizational development through process improvement. Included in the FY2019 Budget is funding for an additional FTE as well as training and operational costs. The amount adopted in FY2019 for additional staff and supplies is $155,332. Business Improvement Program Mission: Provide a collaborative structure and resources for organizational development through process improvement and program management to make the organization better. Department Description: The Business Improvement Department helps staff analyze, break down, and develop a solution to departmental challenges. BIP uses tools and techniques that support project management and business process management to streamline organizational processes and improve efficiencies. Division and FTEs: Community Services: 2 FTEs Business Improvement FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel - - - - 207,069 207,069 Operations - - - - 43,016 43,016 Capital, Transfers, ISFs - - - - - - Total Departmental Budget - - - - 250,085 250,085 BIP Team Event 208 FY2019 Annual Budget The targets for the specific measures have not been developed at the time of this book’s publication. Over the course of the next year, the department will work with City Management to bring forward defined targets. Strategic Goal 1 Increase skillsets and provide opportunities to gain experience in process improvement through exposure, training, consultation, framework, structure, and tools. Measurable 1: Number of staff exposure opportunities Measurable 2: Number of staff exposed Measurable 3: Number of staff trained Strategic Goal 2 Increase skillsets and provide opportunities to gain experience in program and project management through exposure and training Measurable 1: Number of staff exposure opportunities Measurable 2: Number of staff exposed Measurable 3: Number of staff trained Strategic Goal 3 Customer satisfaction survey. Measurable 1: Internal Customer Satisfaction Survey. PERFORMANCE MANAGEMENT PROGRAM 209 FY2019 Annual Budget DEPARTMENT BUDGET There are no significant service level changes to the Purchasing Department Budget in FY2019. The current level of service will remain the same. FY2019 does includes a 2.75% increase in personnel costs. This increase includes merit/market adjustments as well as an increase for insurance premiums. Operational expenditures increased by 5% in order to account for an increase in costs associated with travel and training. Purchasing Mission: Provided dedicated quality and efficient customer service to our community through being innovative, responsible, and transparent every step of the way. Department Description: The Purchasing Department ensures the City meets the needs of the community through preparing bid specifications, processing competitive solicitations, awarding contracts, and procuring all supplies, equipment, and services for City departments. Division and FTEs: Community Services Division: 8.00 FTEs Purchasing FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Personnel 546,091 581,102 578,384 597,096 - 597,096 Operations 168,812 159,487 156,218 167,363 - 167,363 Capital - - - - - - Total Departmental Budget 714,703 740,859 734,602 764,459 - 764,459 Inventory Warehouse 210 FY2019 Annual Budget  Improved consistency of decentralized purchasing processes to meet the purchases needs of City departments.  Cross-trained staff and rotated purchasing activity among team members to provide appropriate knowledge, skill, and service level for effective and timely customer service to departments.  Implemented a local preference purchase award provision into the $50,000 and less purchases policy to allow consideration of local preference awards for Georgetown vendors.  Hosted second annual Vendor forum to increase awareness opportunities for local businesses.  Improved transparency and access for the public and vendor community through improvements to post contract award information available on the Purchasing E-bid website.  Continue developing the Purchasing Manual and internal procedures to bring consistency and efficieny to the purchasing and warehouse processes.  Standardize solicitation templates and purchase provisions to improve internal efficiency.  Implement electronic bidding procedures to improve efficiency and convenience for all customers.  Strengthen community relationships with local vendors and firms by hosting the third anniual Vendor Forum.  Continue to be good stewards of public funds by improving citywide compliance with mid-level purchase regulations. Strategic Goal 1 Meet the needs of our customers in a timely manner so they can serve the community. Measurable 1: Customer satisfaction with knowledge of Buying Team/Warehouse Team – Target 80% Measurable 2: Customer satisfaction with responsiveness of Buying Team/Warehouse Team – Target 85% Measurable 3: Overall customer satisfaction with quality of services from Buying Team/Warehouse Team – Target 75% Measurable 4: Number of solicitations over $50,000: RFP, RFQ, ITB Measurable 5: Warehouse inventory accuracy – Target: inventories off no more than 5% Strategic Goal 2 Be good stewards of tax and rate payer money by following regulations. Measurable 1: Percent of mid-level ($3K-$50k) in compliance with regulations – Target 75% Measurable 2: Number of responses to formal solicitations. Measurable 3: Number of responses to formal solicitations from local or historically underutilized businesses. Measurable 4: Number of awards to formal solicitations from local or historically underutilized businesses. MAJOR ACCOMPLISHMENTS FY2018 PERFORMANCE MANAGEMENT PROGRAM MAJOR GOALS FY2019 211 FY2019 Annual Budget PERFORMANCE MANAGEMENT PROGRAM RESULTS Strategic Goal 1: Meet the needs of our customers in a timely manner so they can serve the community. It is a priority of the department to ensure that warehouse inventory accuracy is off by no more than 5%. Currently the City is developing a strategy to survey internal customers to measure many facets of customer service across several business units in the City. As the PMP program matures, this internal customer satisfaction survey will be an integral tool to measure departmental performance. Strategic Goal 2: Be good stewards of tax and rate payer money by following regulations. The department aims to ensure that the percent of mid-level purchases are in compliance with regulations. Purchasing also measures the number of responses to formal solicitations from local or historically underutilized businesses (HUBs). Since FY16, Purchasing has met or exceeded their inventory accuracy target. Note: Data on the FY18 semi- annual period two is still being collected. 90% 92% 94% 96% 98% 100% FY2016 FY2017 FY2018 Warehouse Inventory Accuracy Semi-Annual 1 Semi-Annual 2 Target 43%of mid-level purchases in compliance 24 responses to formal solicitations 8 responses to formal solicitations from HUBs 1 award to formal solicitations from HUBs Strategic Goal 2: FY18 212 FY2019 Annual Budget In FY18, 43% of the department’s mid-level purchases were in compliance. The target for this performance measure is 75%. Purchasing will continue to work towards this target over the next fiscal year. Purchasing received 24 responses to formal solicitations, with 8 responses coming from local businesses or historically underutilized businesses (HUBs). The department awarded 1 formal solicitation from a local or historically underutilized business. 213 FY2019 Annual Budget                                    DEPARTMENT BUDGET                              DEPARTMENT BUDGET    Joint Services Contracts  Department  Description:  Joint Service Contracts is primarily used to pay credit card fees and write off bad debt.  This cost  center also includes the vacancy factor for the Joint Services Fund.  Division and FTEs: 0 FTEs    Joint Services Contracts  FY2017  Actual  FY2018  Budget  FY2018  Projected  FY2019  Base  FY2019  Changes  FY2019  Budget  Personnel ‐  ‐  ‐  ‐  ‐  ‐  Operations 1,243,166 569,000 985,825 598,775 ‐ 598,775  Capital ‐ ‐ ‐ ‐ ‐ ‐  Total Departmental Budget 1,243,166 569,000 985,825 598,775 ‐ 598,775  Legal  Department  Description:  The Legal Department provides in‐house legal services for the City Council, Staff, Boards, and  Commissions.  The Department supervise outside counsel, issues legal opinions on the City  Charter, City ordinances, policies and procedures, and represents the City in litigation  Division and FTEs: 5 FTEs    Legal  FY2017  Actual  FY2018  Budget  FY2018  Projected  FY2019  Base  FY2019  Changes  FY2019  Budget  Personnel 652,776 674,294 650,221 713,290 ‐ 713,290  Operations 313,768 358,983 357,419 339,994 ‐ 339,994  Capital ‐ ‐ ‐ ‐ ‐ ‐  Total Departmental Budget 966,544 1,033,277 1,007,640 1,053,284 ‐ 1,053,284  214 FY2019 Annual Budget CAPITAL PROJECTS Street CIP 215 FY2019 Annual Budget CAPITAL PROJECTS Capital Projects Summary........................ 217 Operations & Maintenance ..................... 218 General Capital Project Fund ................... 219 List of CIP Projects ................................... 220 216 FY2019 Annual Budget January •Departmental meetings to prioritize CIP Projects February •Division meetings to coordiante projects March •Develop funding strategy April-May •Present CIP to Boards and City Council September •Council adopts CIP with Annual Budget CAPITAL PROJECTS SUMMARY The City of Georgetown annually updates and adopts a five-year Capital Improvement Plan (CIP) as part of the operating budget adoption process. Generally, the City defines high dollar fixed assets to be capital improvements. Ongoing maintenance and major repair costs are included as capital expense within the Departmental operating budgets. Needed capital improvements are identified through system models, repair and maintenance records, and growth. The CIP is divided into three major categories: the Georgetown Utility System (GUS), Transportation, and General Capital Projects. GUS manages Water/Wastewater Services and Energy Services. Transportation manages Streets, Stormwater Drainage, and the Airport. Finally, General Capital Projects manages Parks, the Downtown Master Plan, Sidewalks, Public Safety, and Facilities. Each of these funds is further dissected in this Capital Projects budget. The timeline for the CIP planning process is outlined below: FISCAL YEAR 2019 Budgeted expenses for FY2018 CIP total $73,271,835. General Capital Projects (GCP) total $20.6 million, and include funds for sidewalk development, Fire Station 7, and a downtown parking garage. Water Services CIP totals $32.5 million. Water related improvements total $28.3 million, and include rehabilitation for the lake water treatment plant, water lines, pumps, and other tank rehabilitations. Wastewater related improvements total $3.7 million, and include upgrades for lift stations and rehabilitation of treatment plants. Electric Services CIP totals $7.8 million, and include system improvements to help address growth in the City. The sales tax street maintenance projects total $3.1 million. Rehabilitation projects are schedule in Sun City, Berry Creek, and Downtown. Completed Southwest Bypass 217 FY2019 Annual Budget Projected O&M Impact by Fund O&M FY2019 O&M FY2020 O&M FY2021 O&M FY2022 O&M FY2023 Airport 3,000 3,500 3,500 11,500 8,500 Facilities 299,000 299,000 324,000 394,000 395,000 Parks 5,000 5,000 5,000 5,000 5,000 Wastewater 158,900 164,500 171,500 170,000 799,624 Water 197,300 197,300 209,300 229,800 225,000 Stormwater - 15,000 17,000 17,000 17,000 ONGOING OPERATIONS AND MAINTENANCE COSTS Capital Improvement Projects can affect ongoing operations and maintenance costs either positively or negatively. Staff, in an effort to anticipate changes in ongoing costs, has developed an O&M schedule to properly anticipate these changes as part of the overall CIP process. Airport: Currently, staff are working with TxDot on a runway extension project. This project will have a slight impact O&M costs once completed in FY2019. The O&M costs for future years will cover the maintenance of the runway extension. Facilities: In FY2019, Fire Station 7 will require $55,000 of annual facilities maintenance, which includes janitorial services, utility costs, and building maintenance. An additional $55,000 for ongoing maintenance will be needed upon completion of Fire Station 7 in FY2020. Costs for staffing and operations are estimated at $1,100,000 for each station. Parks: The City anticipates completing the VFW parking lot addition in FY2019. O&M costs will increase for maintenance in the amount of $5,000 annually for the next five years. Wastewater: In FY2019, Wastewater CIP will require additional O&M for rehabilitation of the San Gabriel Wastewater Treatment Plant. The O&M impact of this project is $35,000. In FY2023, staff anticipates the construction of the Northlands Wastewater Treatment Plant. This project is estimated to have a construction cost of $16.5 million with an approximated O&M impact of $500,000 beginning in FY2023. Water: Ongoing O&M will begin this year with the rehabilitation of the lake water treatment plants’ raw water intake. This project has a budget of $13.4 million in FY2019 and staff anticipates an annual O&M impact of $45,000. Together, it is estimated that all FY2019 Water CIP will average just over $200,000 for the next five years. Stormwater: Stormwater plans to do $1,300,000 of CIP projects in FY2019. Staff anticipates ongoing O&M impact of curb and gutter maintenance, infrastructure improvements, and facility improvements to cost $66,000 over the next five years starting in FY2020. 218 FY2019 Annual Budget GENERAL CAPITAL PROJECTS FUND The General Capital Projects Fund includes revenue and expenses for general government capital projects and equipment. The majority of projects are funded through tax supported or self supported debt; however, projects may also be funded by grants, cash or transfers from other funds. Large year over year swings in revenue and expense are related to the timing of projects that may take multiple fiscal years to complete. FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Beginning Fund Balance 23,551,318 17,619,758 17,619,757 1,444,673 - 1,444,673 Revenues FY2017 Actual FY2018 Budge FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Bond Proceeds 18,640,276 37,750,000 37,750,000 20,684,000 20,684,000 Interest 317,415 156,000 349,500 247,500 247,500 TIA Fees 50,000 225,000 225,000 225,000 225,000 SIP Fees 39,550 37,000 37,000 37,000 37,000 Sale of Property - 3,475,000 3,475,000 - - Grant Revenue 138,882 875,000 875,000 - - Transfer 548,463 699,914 699,914 - - Other Revenue 193,418 - - - - Grand Total 19,928,004 43,217,914 43,411,414 21,193,500 21,193,500 Expenses FY2017 Actual FY2018 Budge FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Public Safety CIP 80,655 2,710,141 2,710,141 6,570,000 6,570,000 Downtown and Facilities CIP 2,519,241 15,023,818 15,023,818 5,950,000 5,950,000 Streets CIP 3,153,307 28,154,895 28,154,895 5,330,000 5,330,000 Transfer 2,469,813 2,141,176 2,141,176 1,609,000 1,609,000 Other 407,755 64,333 64,333 800,000 800,000 Parks CIP 16,511,496 5,825,621 5,825,621 425,000 425,000 Sidewalk CIP 761,339 716,514 716,514 - ERP Project - 4,950,000 4,950,000 - Grand Total 25,903,607 59,586,498 59,586,498 20,684,000 20,684,000 FY2017 Actual FY2018 Budget FY2018 Projected FY2019 Base FY2019 Changes FY2019 Budget Ending Fund Balance 17,575,715 1,251,174 1,444,673 1,954,173 - 1,954,173 CAFR Adjustment 44,042 - - - - - Reserve for TIA - 153,327 153,327 1,839,815 - 1,839,815 Available Fund Balance 17,619,757 1,097,847 1,291,346 114,358 - 114,358 219 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMAirport Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Airport Rate Study 30,000 0 0 0 0 0 Construct Airport Maintenance Facility 0 0 50,000 0 0 0 Hangar Maintenance and Upgrades - Future Upgrades to City Owned Hangars 75,000 50,000 60,000 50,000 50,000 0 Pavement Maintenance - Various Locations 15,000 15,000 0 0 0 0 Street Maintenance - Terminal Drive and Secondary Streets 35,000 35,000 0 0 0 0 Wildlife Management 35,000 25,000 25,000 25,000 25,000 0 Total 075,00075,000135,000125,000190,000 220 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMGeneral Capital Projects Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 2008 Road Bond Berry Creek Drive 0 0 0 0 0 6,150,000 Total 6,150,00000000 Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 2015 Road Bond Austin Avenue Bridges 0 200,000 0 0 0 0 D.B . Wood (SH 29 to Oak Ridge) 0 0 0 4,820,000 12,500,000 0 Intersection Pool 0 1,000,000 0 1,000,000 1,000,000 1,500,000 Leander Road (Norwood to South West Bypass) 2,000,000 0 2,231,000 0 0 0 Leander Road Bridge @ IH35 0 0 0 4,500,000 0 4,500,000 North Bound Frontage Road 150,000 0 0 0 0 0 North East Inner Loop/Stadium Drive 0 0 0 0 0 2,000,000 Preliminary Engineering Pool 0 0 0 0 0 2,050,000 SH29 (Haven to SH130)0 0 0 0 100,000 3,900,000 South West Bypass (3)0 0 0 500,000 0 0 Southeast Inner Loop 1,200,000 0 0 0 0 1,200,000 Southwestern Blvd.1,550,000 2,940,000 0 0 0 0 Total 15,150,00013,600,00010,820,0002,231,0004,140,0004,900,000 Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Facilities Blue Hole Parking Expansion and Sidewalk 100,000 0 0 0 0 0 221 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMGeneral Capital Projects Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Facilities Downtown Parking Expansion Phase II 350,000 0 0 0 0 0 Downtown Parking Garage 5,000,000 0 0 0 0 0 Festival/Public Space - Downtown West 0 0 0 0 0 5,400,000 Fire Station 1 & 3 - Remodel 30,000 1,000,000 0 0 0 0 Fire Station 4 - Relocation 0 0 0 0 0 6,300,000 Fire Station 7 6,250,000 0 0 0 0 0 Fire Station 8 0 0 0 0 0 6,300,000 Fuel Station Relocation 0 400,000 0 0 0 0 Mixed Use Parking Garage 0 0 0 0 0 12,000,000 Public Facilities Master Plan 0 0 0 0 0 150,000 Public Safety Operation and Training Center Phase II 0 0 0 0 0 5,000,000 Signature Gateway 0 0 0 0 0 200,000 Transfer Station Improvements - New Transfer Station 800,000 0 0 0 0 0 Total 35,350,0000001,400,00012,530,000 Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Fire Department Cardiac Monitors 0 225,000 225,000 0 0 0 SCBA Replacement 290,000 290,000 300,000 0 0 0 Total 000525,000515,000290,000 222 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMGeneral Capital Projects Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Fleet Public Safety Vehicles 1,609,000 3,553,200 3,395,100 2,122,500 1,905,000 13,609,100 Radio Replacement 500,000 200,000 0 0 0 0 Total 13,609,1001,905,0002,122,5003,395,1003,753,2002,109,000 Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Parks ADA Transition Plan 0 450,000 0 0 0 0 Blue Hole Park Improvement 0 0 0 0 0 1,200,000 Historic San Gabriel River Park 0 0 0 0 250,000 0 Neighborhood Park Development 250,000 250,000 250,000 250,000 250,000 0 Parks Master Plan 0 200,000 0 0 0 0 Regional Trail Development 0 1,275,000 0 1,200,000 0 3,000,000 San Gabriel Park 0 750,000 5,250,000 0 0 8,700,000 Southeast Community Park 0 0 0 0 0 9,200,000 VFW Parking Lot Addition 175,000 0 0 0 0 0 Westside Park Development 0 0 0 0 0 10,000,000 Westside Recreation Center 0 0 0 0 0 18,500,000 Total 50,850,000500,0001,450,0005,500,0002,925,000425,000 Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Sidewalks 2nd Street 0 0 410,000 0 0 0 223 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMGeneral Capital Projects Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Sidewalks Main St. (7th-2nd)0 0 0 0 300,000 0 Old Town Southeast 0 1,500,000 0 0 0 0 Phase I - Signal & Curb Ramp Improvements 0 102,000 0 0 0 0 Remaining Downtown Repairs 0 0 0 0 0 3,600,000 Rock St (9th-6th St.)250,000 0 0 0 0 0 SH 29 (IH 35-IH 130)0 0 0 0 0 2,100,000 Shell Road Sidewalk In-fill Sequoia to Rosedale (east side only) 180,000 0 0 0 0 0 Total 5,700,000300,0000410,0001,602,000430,000 224 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMStormwater Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 18th and Hutto Drainage 50,000 0 0 0 0 0 2nd Street Water Quality Pond Rehab 450,000 0 0 0 0 0 Curb and Gutter 500,000 500,000 500,000 500,000 500,000 500,000 Drainage Improvement/Flood Mitigation Projects 0 300,000 300,000 300,000 300,000 3,000,400 Stormwater Infrastructure 200,000 200,000 200,000 200,000 200,000 200,000 Street Sweeper / Vactor Spoils Processing Facility Improvements 100,000 0 0 0 0 0 Total 3,700,4001,000,0001,000,0001,000,0001,000,0001,300,000 225 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMWastewater Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Cowan Creek Interceptor 0 2,250,000 5,500,000 0 0 0 EARZ 2,000,000 1,000,000 1,000,000 1,000,000 1,000,000 0 Interceptor Lift Station Removal & Gravity Main 0 0 0 2,400,000 6,000,000 0 Lift Station Upgrades 550,000 550,000 550,000 550,000 550,000 550,000 Northlands Waste Water Treatmemt Plant 0 0 0 0 0 16,500,000 San Gabriel Int. (SGI-2)0 13,000,000 21,500,000 0 0 0 San Gabriel Waste Water Treatmemt Plant Thickener Rehab 1,150,000 0 0 0 0 0 Waste Water Treatmemt Plant Expansion (Pecan/Mankins) 0 0 0 0 0 38,000,000 Wolf Ranch Expansion and Force Main 0 0 0 1,700,000 4,200,000 0 Total 55,050,00011,750,0005,650,00028,550,00016,800,0003,700,000 226 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMWater Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Carriage Oaks Transmission 0 500,000 1,800,000 0 0 0 CR 200 Line Impr (CO-1)0 0 3,500,000 0 0 0 CR262 Waterline 0 3,500,000 0 0 0 0 DB Wood Road 24" Waterline (H23-01) 3,100,000 0 0 0 0 0 Hoover EST 0 0 0 350,000 1,000,000 0 LWTP Raw Water Intake Rehabilitation 13,450,000 0 0 0 0 0 Main Street 2nd to 4th 0 287,500 0 0 0 0 Miscellaneous Line Upgrades 250,000 250,000 250,000 250,000 250,000 250,000 Rabbit Hill Waterline 1,050,000 0 0 0 0 0 Radio 153,670 0 0 0 0 0 Ronald Reagan - Daniels Mountain Water Line 4,250,000 0 0 0 0 0 Round Rock Supply Line 1,100,000 5,200,000 0 0 0 0 S. Lake WTP (2018)5,000,000 0 0 15,000,000 15,000,000 0 South Lake Plant Transmission East (W23- 02) 0 0 0 600,000 2,700,000 0 South Lake Plant Transmission West (W23- 01) 0 0 3,800,000 7,700,000 28,000,000 0 South West Bypass Water (H24-1) 0 500,000 4,100,000 0 0 0 Southside Water Treatment Plant Rehab 0 500,000 5,000,000 0 0 0 Tank Rehabilitation 480,000 480,000 0 0 0 0 227 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMWater Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Total 250,00046,950,00023,900,00018,450,00011,217,50028,833,670 228 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMElectric Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Consultant Engineer 150,000 150,000 150,000 150,000 150,000 0 Downtown Over Head Rehab 200,000 200,000 200,000 200,000 200,000 0 Downtown Under Ground Conversion 200,000 200,000 200,000 200,000 200,000 0 Fiber Optic 245,000 245,000 245,000 245,000 245,000 0 Fiber to Signal Lights 50,000 50,000 50,000 50,000 50,000 0 FM 971 200,000 0 0 0 0 0 George Town River Crossing 125,000 0 0 0 0 0 Highway at 195 80,000 0 0 0 0 0 I-35 Feeder Tie 100,000 0 0 0 0 0 Leander Rd I-35 Intersection 0 0 0 0 200,000 0 New Development 3,500,000 3,500,000 4,000,000 4,000,000 4,000,000 0 Northwest Blvd Bridge 100,000 0 0 0 0 0 Power Quality Imp 80,000 80,000 80,000 80,000 80,000 0 Rabbit Hill Road Widening 200,000 200,000 0 0 0 0 Radio Replacement 222,165 0 0 0 0 0 Ronald Reagan 220,000 0 0 0 0 0 Sectionalization Imp 200,000 200,000 200,000 200,000 200,000 0 Shell Road Feeders 450,000 1,000,000 0 0 0 0 Sidewalk Pole Relocation 50,000 50,000 50,000 50,000 50,000 0 Sidewalks Main Street 0 0 0 100,000 0 0 Sidewalks to VFW 0 75,000 0 0 0 0 Somerset Hills Feeder 195 0 0 0 170,000 0 0 229 FY2019 Annual Budget 2019 - 2023 CAPITAL IMPROVEMENT PROGRAMElectric Project Name Beyond 5 YearsFY2023FY2022FY2021FY2020FY2019 Somerset Hills Feeder RR 0 0 0 270,000 0 0 South Lake WTP 0 0 1,000,000 0 0 0 South West Bypass Feeder 800,000 650,000 0 0 0 0 Southwestern University Upgrade 0 0 350,000 600,000 300,000 0 Streetlights 88,000 88,000 88,000 88,000 88,000 0 Transformer Addition - Chief Brady 0 0 0 0 0 2,200,000 Transformer Addition - Gabriel Substation 0 950,000 1,100,000 0 0 0 Transformer Addition - Georgetown South 0 0 0 0 0 2,200,000 Transformer Addition - Glasscock 250,000 0 0 950,000 1,100,000 0 Underground Feeder Exits Gabriel Sub 0 0 725,000 0 0 0 University/Mays Road Widening 154,000 0 0 0 0 0 Williams Drive I-35 Intersection 200,000 0 0 0 0 0 Total 4,400,0006,863,0007,353,0008,438,0007,638,0007,864,165 230 FY2019 Annual Budget DEBT Fire Station 7 231 FY2019 Annual Budget DEBT Debt Management Policy ........................ 233 Outstanding Debt Summary ................. 234 Utility Debt .............................................. 240 Utility Revenue Bond Coverage ............ 246 Proposed Debt Issues .............................. 247 Authorized General Obligation Debt ....... 249 Debt Service Fund ................................... 250 232 FY2019 Annual Budget   DEBT MANAGEMENT POLICY The City’s goal is to fund capital improvement projects on a “pay as you go” basis whenever possible.  For large  infrastructure projects and during heavy growth, debt financing is sometimes required.  Debt financed projects must  meet the City’s financing criteria as included in the Fiscal and Budgetary Policy.  The complete policy can be found at  the beginning of the Reference section of this document.    XIV. 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. The City will seek input on major projects  funded with debt via bond elections, master planning exercises, board meetings, budget workshops, and other  methods as needed.    A Debt Condition Update report will be provided annually.    The City’s debt management objective is to maintain level debt service that does not adversely impact tax or utility  rates and does not hinder the City’s ability to effectively operate the utility systems, street network, or other facilities.  The City’s debt payments must stay within provisions of state law, bond covenants, and council adopted policies. All  of these criteria and objectives are met with the debt financing proposed in this budget.    The City of Georgetown’s bonds are rated:  Rating Agency  General Obligation  Date Obtained   Utility Revenue   Date Obtained     Standard & Poor's AA+ 4/5/2018 AA 4/12/2018   LEGAL DEBT MARGIN FOR GENERAL OBLIGATIONS  All taxable property within the City is subject to the assessment, levy, and collection by the City. Annually, the City  evaluates direct ad valorem tax revenue to ensure payment of principal and interest on the Bonds within the limits  prescribed by law.  Article XI, Section 5, of the Texas Constitution is applicable to the City, and limits the maximum  ad valorem tax rate to $2.50 per $100 of assessed valuation (for all City purposes).  The Charter of the City adopts  the provisions of the constitution without further limitation.  Under rules promulgated by the Office of the Attorney  General of Texas, such office will not approve tax bonds for the City unless the City can demonstrate its ability to pay  debt service requirements on all outstanding City tax bonds, including the issue to be approved, from a tax levy of  $1.50 per $100 of valuation, based on 90% collection of tax.             Allowable levy per $100 valuation 1.50$   Proposed levy for debt service (included in total adopted rate of $0.420) 0.22045 Percentage of allowable levy used 14.7% 233 FY2019 Annual Budget   Current Debt Obligations  The following tables and graphs illustrate the City’s current debt obligations.  There are three main categories  related to types of debt.  They are General Government Debt, which is backed by property taxes, Enterprise Debt,  which is backed by utility rates, and Self Supporting Debt, which is backed by fees and other revenue sources.                                                                                                 OUTSTANDING DEBT SUMMARY ‐ BY TYPE AS OF 10/1/2018  Debt  Outstanding %   FY2019 Principal  & Interest  General Government Debt General Government Tax Supported Debt CO's and GO's Other City Facilities 35,914,031           23% 5,497,419              Parks and Recreation Facilities 23,033,702           15% 1,841,306              Public Safety 39,811,439           25% 3,641,010              Streets and Transportation 59,395,509           38% 4,813,487              General Government Tax Supported Debt CO's and GO's Total 158,154,681         100% 15,793,222            Refinanced GO ‐ Self Supporting GTEC 7,186,462             100% 1,233,784              Refinanced GO ‐ Self Supporting Total 7,186,462             100% 1,233,784              CO ‐ Self Supporting GEDCO 2,755,000             10% 205,069                  GTEC 16,437,500           61% 1,254,813              Rivery TIRZ 7,745,000             29% 591,768                  CO ‐ Self Supporting Total 26,937,500           100% 2,051,649              General Government Debt Total 192,278,643         19,078,655            Enterprise Debt Utility Revenue Bonds Electric 31,215,363           34% 3,352,657              Irrigation 495,888                 1% 104,693                  Wastewater 31,554,966           35% 2,936,700              Water 27,873,784           31% 2,797,007              Utility Revenue Bonds Total 91,140,000           100% 9,191,057              CO ‐ Self Supporting Airport 915,000                 12% 73,596                    Electric 2,045,313             26% 539,758                  Stormwater 2,636,537             33% 255,118                  Water 2,310,000             29% 185,447                  CO ‐ Self Supporting Total 7,906,850             100% 1,053,919              Refinanced GO ‐ Self Supporting Airport 285,316                 6% 58,349                    Electric 3,131,267             68% 468,555                  Stormwater 1,167,925             25% 139,740                  Refinanced GO ‐ Revenue Bonds Total 4,584,507             100% 666,644                  Refinanced‐ Revenue Bonds Electric 460,950                 21% 58,685                    Irrigation 158,040                 7% 20,120                    Wastewater 1,576,010             72% 200,645                  Refinanced GO ‐ Revenue Bonds Total 2,195,000             100% 279,450                  Enterprise Debt Total 105,826,357         11,191,070            GTEC Sales Tax Revenue Bond GTEC 6,125,000             100% 836,150                  Sales Tax Revenue Bond Total 6,125,000             100% 836,150                  GTEC Total 6,125,000             836,150                  Grand Total 304,230,000         31,105,875            234 FY2019 Annual Budget   Enterprise Debt  The following table and graph represent all types of Enterprise  Debt, including Revenue, CO, and Refinanced GO and Revenue  bonds.  All Enterprise Debt is backed by utility revenue.  The table  and graph reflect the total principal and interest balances for  each funding source.  Some examples of projects that are  included in this type of debt are wastewater treatment plants,  electric infrastructure, water plants.  The balances do not include  debt that will be issued in the Spring of 2019.                General Government Debt  The following table and graph represent all types of General  Government Debt, including Certificate of Obligations and  General Obligations.  General Obligation debt is authorized by  citizen vote prior to debt being issued.  General Government  Debt is backed by the property tax rate.  Some examples of  projects that are included in this type of debt are Parks  improvements, Public Safety facilities and vehicles, major street  projects, and City facilities.  The balances do not include debt that  will be issued in the Spring of 2019.        Enterprise Debt  Principal Interest   Total  Requirements % Airport 1,200,316                 370,208                    1,570,524                 1.14% Electric 36,852,892              10,623,520              47,476,412              34.54% Irrigation 653,928                    116,103                    770,030                    0.56% Stormwater 3,804,462                 1,134,763                 4,939,225                 3.59% Wastewater 33,130,976              10,764,477              43,895,453              31.94% Water 30,183,784              8,603,076                 38,786,860              28.22% 105,826,357            31,612,148              137,438,505            100% Tax Supported Debt  Principal Interest   Total  Requirements %  Other City Facilities 35,914,031              7,694,988                 43,609,019              21.03% Parks and Recreation Facilities 23,033,702              8,201,614                 31,235,316              15.06% Public Safety 39,811,439              12,204,687              52,016,126              25.08% Streets and Transportation 59,395,509              21,150,803              80,546,312              38.83% 158,154,681            49,252,093              207,406,774            100% 235 FY2019 Annual Budget   SUMMARY OF DEBT SERVICE CHARGES TO MATURITY  General Government Debt – General Obligation Bonds and Certificate of Obligation – Tax Supported.                                                          Year Ending  September 30  Outstanding  Beginning of  Year Principal Interest   Total  Requirements  FY2019 158,154,681         9,991,556             5,801,666             15,793,222            FY2020 148,163,125         10,086,854           5,104,428             15,191,282            FY2021 138,076,271         10,330,999           4,841,699             15,172,698            FY2022 127,745,272         10,280,409           4,508,751             14,789,160            FY2023 117,464,863         10,371,188           4,160,001             14,531,189            FY2024 107,093,675         10,546,586           3,773,620             14,320,206            FY2025 96,547,089           10,377,440           3,359,205             13,736,645            FY2026 86,169,649           8,482,343             2,951,083             11,433,426            FY2027 77,687,306           8,540,986             2,631,266             11,172,252            FY2028 69,146,320           7,915,424             2,313,893             10,229,317            FY2029 61,230,896           8,114,084             2,089,502             10,203,586            FY2030 53,116,812           7,546,058             1,750,194             9,296,252              FY2031 45,570,754           7,086,058             1,502,002             8,588,060              FY2032 38,484,696           6,651,562             1,269,042             7,920,604              FY2033 31,833,134           6,807,066             1,057,477             7,864,543              FY2034 25,026,068           6,691,068             837,380                 7,528,448              FY2035 18,335,000           6,435,000             617,660                 7,052,660              FY2036 11,900,000           5,390,000             403,714                 5,793,714              FY2037 6,510,000             4,600,000             212,276                 4,812,276              FY2038 1,910,000             1,910,000             67,233                   1,977,233              Total 158,154,681         49,252,093           207,406,774           ‐  5,000,000  10,000,000  15,000,000  20,000,000 General Goverment Debt Service ‐Tax Supported Principal Interest 236 FY2019 Annual Budget   SUMMARY OF DEBT SERVICE CHARGES TO MATURITY  General Obligation Refinanced – Self Supporting Bond – GTEC.  The debt is issued for specific transportation  projects related to Economic Development.  It is repaid through dedicated revenues from the half cent sales tax  specified for economic development.                        Year Ending  September 30  Outstanding  Beginning of  Year Principal Interest   Total  Requirements  FY2019 7,186,463          993,862              239,922              1,233,784           FY2020 6,192,601          937,672              210,537              1,148,209           FY2021 5,254,930          949,802              180,928              1,130,730           FY2022 4,305,128          884,966              149,372              1,034,338           FY2023 3,420,162          851,790              118,372              970,162               FY2024 2,568,372          863,816              87,738                951,554               FY2025 1,704,556          620,816              57,791                678,607               FY2026 1,083,740          460,394              35,618                496,012               FY2027 623,346              371,038              20,577                391,615               FY2028 252,308              146,814              8,016                  154,830               FY2029 105,494              105,493              3,429                  108,922               Total 7,186,462          1,112,300          8,298,762            ‐  200,000  400,000  600,000  800,000  1,000,000  1,200,000 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 General Debt Service ‐Refinanced GO ‐Self Supporting(GTEC) Principal Interest 237 FY2019 Annual Budget   SUMMARY OF DEBT SERVICE CHARGES TO MATURITY  Certificate of Obligation– Self Supporting Bonds.  Projects included are for GTEC, GEDCO, and the Rivery TIRZ.                                                                                            Year Ending  September 30  Outstanding  Beginning of  Year Principal Interest   Total  Requirements  FY2019 26,937,500        1,165,000          886,649              2,051,649           FY2020 25,772,500        1,205,000          861,299              2,066,299           FY2021 24,567,500        1,235,000          835,099              2,070,099           FY2022 23,332,500        1,252,500          805,545              2,058,045           FY2023 22,080,000        1,252,500          763,208              2,015,708           FY2024 20,827,500        1,310,000          707,970              2,017,970           FY2025 19,517,500        1,365,000          649,870              2,014,870           FY2026 18,152,500        1,422,500          589,120              2,011,620           FY2027 16,730,000        1,470,000          548,025              2,018,025           FY2028 15,260,000        1,505,000          509,350              2,014,350           FY2029 13,755,000        1,557,500          463,990              2,021,490           FY2030 12,197,500        1,610,000          414,493              2,024,493           FY2031 10,587,500        1,660,000          366,268              2,026,268           FY2032 8,927,500          1,732,500          303,618              2,036,118           FY2033 7,195,000          1,740,000          237,449              1,977,449           FY2034 5,455,000          1,800,000          179,464              1,979,464           FY2035 3,655,000          1,865,000          118,929              1,983,929           FY2036 1,790,000          1,395,000          56,131                1,451,131           FY2037 395,000              395,000              13,331                408,331               Total 26,937,500        9,309,809          36,247,309          ‐  500,000  1,000,000  1,500,000  2,000,000  2,500,000 General Debt Service ‐CO Self Supporting Principal Interest 238 FY2019 Annual Budget   SUMMARY OF DEBT SERVICE CHARGES TO MATURITY  Senior Lien Sales Tax Revenue Refunding Bonds ‐ GTEC.                    Year Ending  September 30 Outstanding  Beginning of  Year Principal Interest   Total  Requirements  FY2019 6,125,000          570,000              266,150              836,150               FY2020 5,555,000          595,000              243,350              838,350               FY2021 4,960,000          620,000              219,550              839,550               FY2022 4,340,000          645,000              194,750              839,750               FY2023 3,695,000          670,000              168,950              838,950               FY2024 3,025,000          705,000              135,450              840,450               FY2025 2,320,000          740,000              100,200              840,200               FY2026 1,580,000          775,000              63,200                838,200               FY2027 805,000              805,000              32,200                837,200               Total 6,125,000          1,423,800          7,548,800            ‐  200,000  400,000  600,000  800,000  1,000,000 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 GTEC ‐Sales Tax Revenue Bond Principal Interest 239 FY2019 Annual Budget ENTERPRISE DEBT SUMMARY OF DEBT SERVICE CHARGES TO MATURITY The following summary includes all Enterprise Debt, including Revenue Bonds, CO’s, and Refinanced GO’s. The Revenue Bonds are issued to finance construction of electric, water, and wastewater improvements, and secured by the net operating revenue of all combined utilities. The allocation of debt principal is based on the use of each bond issue. Each utility pays debt service from operating revenues. The Brazos River Authority Contractual Obligations are the liability of the Water Services Fund. 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 All Enterprise Debt-Revenue, CO, & GO Refunded Principal Interest BRA Contract Year Ending September 30 Outstanding Beginning of Year Principal Interest Total Requirements BRA Contract FY2019 105,826,357 7,334,582 3,856,488 11,191,070 1,818,222 FY2020 98,491,775 7,205,474 3,539,833 10,745,308 2,371,890 FY2021 91,286,301 7,124,199 3,278,913 10,403,112 2,277,352 FY2022 84,162,102 7,297,125 3,009,512 10,306,637 2,273,009 FY2023 76,864,977 6,929,522 2,735,586 9,665,108 2,276,986 FY2024 69,935,455 6,709,598 2,458,876 9,168,474 2,271,146 FY2025 63,225,857 6,976,744 2,192,088 9,168,832 2,278,252 FY2026 56,249,113 6,894,763 1,915,545 8,810,308 2,269,972 FY2027 49,354,350 6,502,976 1,656,091 8,159,067 2,274,261 FY2028 42,851,373 5,902,762 1,431,912 7,334,674 2,274,571 FY2029 36,948,611 5,512,923 1,227,719 6,740,642 2,279,158 FY2030 31,435,688 4,538,942 1,039,749 5,578,691 2,275,635 FY2031 26,896,746 4,688,942 898,234 5,587,176 1,119,659 FY2032 22,207,804 4,420,938 747,403 5,168,341 307,674 FY2033 17,786,866 4,572,934 604,751 5,177,685 - FY2034 13,213,932 4,458,932 449,176 4,908,108 - FY2035 8,755,000 3,575,000 293,909 3,868,909 - FY2036 5,180,000 2,655,000 174,071 2,829,071 - FY2037 2,525,000 2,070,000 86,353 2,156,353 FY2038 455,000 455,000 15,940 470,940 - Total 105,826,357 31,612,148 137,438,505 28,367,787 240 FY2019 Annual Budget SUMMARY OF DEBT SERVICE CHARGES TO MATURITY Electric – Utility Revenue Bonds, CO’s, and Refinanced GO – Revenue Bonds. - 2,000,000 4,000,000 6,000,000 Enterprise Debt Service -Electric Principal Interest Year Ending September 30 Outstanding Beginning of Year Principal Interest Total Requirements FY2019 36,852,892 3,032,874 1,386,781 4,419,655 FY2020 33,820,018 2,783,612 1,224,183 4,007,794 FY2021 31,036,406 2,656,509 1,125,391 3,781,900 FY2022 28,379,897 2,692,326 1,022,959 3,715,285 FY2023 25,687,571 2,558,295 921,055 3,479,349 FY2024 23,129,276 2,545,621 818,609 3,364,230 FY2025 20,583,656 2,648,647 719,137 3,367,784 FY2026 17,935,009 2,549,054 614,411 3,163,466 FY2027 15,385,954 2,227,516 517,002 2,744,518 FY2028 13,158,438 1,691,294 440,071 2,131,365 FY2029 11,467,144 1,528,560 381,803 1,910,363 FY2030 9,938,584 1,318,832 332,250 1,651,081 FY2031 8,619,752 1,367,703 291,261 1,658,964 FY2032 7,252,049 1,407,954 247,025 1,654,978 FY2033 5,844,095 1,459,042 201,465 1,660,507 FY2034 4,385,053 1,376,046 151,016 1,527,062 FY2035 3,009,007 978,673 102,566 1,081,239 FY2036 2,030,334 840,334 69,704 910,038 FY2037 1,190,000 745,000 41,256 786,256 FY2038 445,000 445,000 15,575 460,575 Total 36,852,892 10,623,520 47,476,412 241 FY2019 Annual Budget SUMMARY OF DEBT SERVICE CHARGES TO MATURITY Water Services – Utility Revenue Bonds, CO’s, and Refinanced GO – Revenue Bonds. 0 2,000,000 4,000,000 6,000,000 8,000,000 Enterprise Debt Service -Water Services Principal Interest Year Ending September 30 Outstanding Beginning of Year Principal Interest Total Requirements FY2019 63,314,759 3,851,608 2,268,191 6,119,799 FY2020 59,463,151 4,007,133 2,127,835 6,134,968 FY2021 55,456,017 4,045,754 1,977,683 6,023,437 FY2022 51,410,263 4,180,561 1,824,487 6,005,048 FY2023 47,229,702 3,959,445 1,668,582 5,628,027 FY2024 43,270,257 3,786,182 1,511,554 5,297,736 FY2025 39,484,076 3,942,842 1,360,679 5,303,521 FY2026 35,541,233 4,020,231 1,205,439 5,225,670 FY2027 31,521,003 3,945,217 1,054,886 5,000,103 FY2028 27,575,786 3,887,951 919,264 4,807,215 FY2029 23,687,835 3,691,419 784,289 4,475,708 FY2030 19,996,416 2,991,168 655,574 3,646,742 FY2031 17,005,248 3,087,297 562,386 3,649,683 FY2032 13,917,951 2,767,046 463,756 3,230,803 FY2033 11,150,905 2,860,958 375,310 3,236,268 FY2034 8,289,947 2,823,954 278,978 3,102,932 FY2035 5,465,993 2,361,327 181,427 2,542,754 FY2036 3,104,666 1,789,666 102,852 1,892,518 FY2037 1,315,000 1,315,000 44,381 1,359,381 Total 63,314,759 19,367,554 82,682,313 242 FY2019 Annual Budget SUMMARY OF DEBT SERVICE CHARGES TO MATURITY Airport-Certificates of Obligation – SELF-SUPPORTING. Debt issued for specific purpose and repaid through dedicated revenues. SUMMARY OF DEBT SERVICE CHARGES TO MATURITY 0 20,000 40,000 60,000 80,000 100,000 120,000 140,000 Enterprise Debt Service -Airport Principal Interest Year Ending September 30 Outstanding Beginning of Year Principal Interest Total Requirements FY2019 1,200,316 89,410 42,535 131,945 FY2020 1,110,906 76,358 39,108 115,466 FY2021 1,034,548 74,813 37,118 111,931 FY2022 959,735 75,605 34,823 110,428 FY2023 884,130 81,555 31,904 113,458 FY2024 802,576 82,792 28,392 111,184 FY2025 719,784 83,736 24,833 108,569 FY2026 636,048 55,444 21,239 76,683 FY2027 580,604 55,572 19,520 75,092 FY2028 525,032 55,032 17,797 72,829 FY2029 470,000 55,000 16,034 71,034 FY2030 415,000 60,000 14,321 74,321 FY2031 355,000 60,000 12,396 72,396 FY2032 295,000 65,000 10,396 75,396 FY2033 230,000 65,000 8,159 73,159 FY2034 165,000 65,000 5,909 70,909 FY2035 100,000 70,000 3,578 73,578 FY2036 30,000 10,000 1,065 11,065 FY2037 20,000 10,000 715 10,715 FY2038 10,000 10,000 365 10,365 Total 1,200,316 370,208 1,570,524 243 FY2019 Annual Budget Stormwater-Certificates of Obligation – SELF-SUPPORTING. Debt issued for specific purpose and repaid through dedicated revenues. 0 150,000 300,000 450,000 600,000 Enterprise Debt Service -Stormwater Principal Interest Year Ending September 30 Outstanding Beginning of Year Principal Interest Total Requirements FY2019 3,804,462 262,814 132,044 394,858 FY2020 3,541,648 236,524 125,606 362,130 FY2021 3,305,124 244,356 119,610 363,965 FY2022 3,060,768 242,833 112,379 355,212 FY2023 2,817,936 261,098 103,557 364,655 FY2024 2,556,838 259,141 92,752 351,893 FY2025 2,297,697 264,124 81,467 345,591 FY2026 2,033,573 231,107 70,149 301,255 FY2027 1,802,466 239,864 62,110 301,974 FY2028 1,562,602 238,970 53,599 292,569 FY2029 1,323,632 237,944 45,593 283,537 FY2030 1,085,688 168,942 37,604 206,546 FY2031 916,746 173,942 32,190 206,132 FY2032 742,804 180,938 26,225 207,163 FY2033 561,866 187,934 19,818 207,752 FY2034 373,932 193,932 13,274 207,206 FY2035 180,000 165,000 6,338 171,338 FY2036 15,000 15,000 450 15,450 Total 3,804,462 1,134,763 4,939,225 244 FY2019 Annual Budget SUMMARY OF DEBT SERVICE CHARGES TO MATURITY Irrigation-Certificates of Obligation – SELF-SUPPORTING. Debt issued for specific purpose and repaid through dedicated revenues. 0 25,000 50,000 75,000 100,000 125,000 150,000 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 Enterprise Debt Service -Irrigation Principal Interest Year Ending September 30 Outstanding Beginning of Year Principal Interest Total Requirements FY2019 653,928 97,875 26,938 124,813 FY2020 556,053 101,848 23,102 124,950 FY2021 454,206 102,768 19,111 121,879 FY2022 351,438 105,800 14,864 120,664 FY2023 245,638 69,130 10,488 79,618 FY2024 176,508 35,863 7,568 43,430 FY2025 140,646 37,395 5,971 43,366 FY2026 103,251 38,928 4,306 43,234 FY2027 64,323 34,808 2,573 37,380 FY2028 29,516 29,515 1,181 30,696 Total 653,928 116,103 770,030 245 FY2019 Annual Budget UTILITY REVENUE BOND DEBT COVERAGE The City has agreed, through its bond ordinances, to maintain a minimum “times coverage” ratio of 1.50. The ordinance allows the City to eliminate its reserve fund requirement with coverage of 1.35 or better. The times ratio is calculated using the net revenue available for debt service from the combined Water, Electric, and Wastewater utilities’ operations divided by the combined debt service requirement of both the Electric and Water Service Funds. The times coverage ratio is also reviewed by bond rating agency analysts when the City receives a rating for a potential utility bond issue. The following combined times coverage ratios have occurred, based on actual revenues and expenditures, for FY2009-FY2017. *FY2018 times coverage ratio is calculated using preliminary, unaudited actuals. *FY2019 times coverage ratios is calculated on budgeted FY2019 revenues and expenditures. The Annual Budget provides the revenue to debt ratios shown below. The City’s Fiscal and Budgetary Policy requires that the City maintain a minimum debt service coverage ratio of 1.5 times for the utilities as a whole. A coverage ratio of 1.5 times is required for all funds issuing self-supporting debt. The excess coverage provided by each fund is used to pay for related utility system capital improvements and other uses outlined in the Fiscal and Budgetary Policy. 4.21 4.21 4.09 3.92 4.75 3.04 3.83 3.79 4.04 2.80 2.77 - 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 FY2009 Actual FY2010 Actual FY2011 Actual FY2012 Actual FY2013 Actual FY2014 Actual FY2015 Actual FY2016 Actual FY2017 Actual FY2018 Actual* FY2019 Budget* Utility Revenue Bond Coverage Utility Revenue Bond Coverage FY2019 Budget - Water FY2019 Budget - Electric Fund FY2019 Total REVENUE All Other Revenue 2,365,871 5,339,333 7,705,204 Interest 569,400 38,000 607,400 System Billings 56,783,833 70,630,166 127,413,999 Total Revenues 59,719,104 76,007,499 135,726,603 OPERATING EXPENSES Departments 35,997,854 69,453,517 105,451,371 Total Operating Expenditures 35,997,854 69,453,517 105,451,371 Net Available for Debt Service 23,721,250 6,553,982 30,275,232 Annual Debt Requirement 6,355,111 4,576,495 10,931,606 Times Coverage Ratio 3.73 1.43 2.77 246 FY2019 Annual Budget   PROPOSED DEBT ISSUE The following table illustrates the City’s current debt, debt payment in 2019, and projected new debt in 2019.                                 Outstanding Debt Summary  Outstanding 9/30/18 Debt Principal   FY2019 Principal Reduction   Estimated FY2019 New Debt   Estimated 9/30/19 Outstanding Debt  TAX SUPPORTED DEBT General Debt Service General Obligation/Certificates of Obligation 158,154,681     (9,991,556)        18,184,000        166,347,125      SELF SUPPORTED DEBT General Debt Service Rivery TIRZ 7,745,000          (325,000)            ‐                       7,420,000           Downtown TIRZ ‐                       ‐                       2,500,000          2,500,000           Electric 5,176,579          (824,858)            ‐                       4,351,721           Water 2,310,000          (117,500)            ‐                       2,192,500           Stormwater 3,804,462          (262,814)            1,230,000          4,771,648           Airport 1,200,316          (89,410)              500,000              1,610,906           GEDCO 2,755,000          (120,000)            2,635,000           GTEC 23,623,962        (1,713,862)        7,200,000          29,110,100         Total General Debt Service 204,770,000     (13,445,000)      29,614,000        220,939,000      Utility Revenue Debt Electric 31,676,313        (2,208,017)        7,864,165          37,332,461         Irrigation 653,927              (97,875)              556,052               Water 27,873,784        (1,818,380)        6,050,000          32,105,404         Wastewater 33,130,976        (1,915,728)        31,215,248         Total Utility Revenue Debt 93,335,000        (6,040,000)        13,914,165        101,209,165      Sales Tax Revenue Bond GTEC 6,125,000          570,000              5,555,000             Total Sales Tax Revenue Bond 6,125,000          570,000              5,555,000           TOTAL OUTSTANDING DEBT 304,230,000     (19,485,000)      43,528,165        322,148,165      247 FY2019 Annual Budget     This summary shows the proposed debt projects for 2019, years of obligation, and amount.  It is listed as projected  due to changing needs and costs before the debt sale in the Spring of 2019.         Debt Issue by Project Obligation  Years Amount  Projects ‐ Certificate of Obligation Bonds Radio Replacement‐Police & Fire 5 500,000 Public Safety Vehicles ‐ Police Vehicles 6 558,500 Stormwater Street Sweeper(Fleet)8 280,000 Public Safety Vehicles ‐ Fire Vehicles 10 1,050,500 SCBA Replacement 15 290,000 Blue Hole Parking Expansion and Sidewalk 20 100,000 Downtown Parking Garage‐Downtown TIRZ 20 2,500,000 Fire Station 7 20 6,250,000 Shell Road Sidewalk 20 180,000 Downtown Parking Garage 20 2,500,000 Southeast Inner Loop‐GTEC 20 7,200,000 Downtown Parking Expansion Phase II 20 350,000 Stormwater CIP 20 950,000 Neighborhood Park Development 20 250,000 Fire Station 1 & 3 ‐ Remodel 20 30,000 Rock St Sidewalk (9th‐6th St)20 250,000 Transfer Station‐Design 20 800,000 Airport‐2018 Budget 20 500,000 VFW Parking Lot Addition 20 175,000 Projects ‐ Certificate of Obligation Bonds Total 324 24,714,000 Projects ‐ General Obligation NB Frontage Road 20 150,000 Southeast Inner Loop 20 1,200,000 Leander Road (Norwood to SW Bypass)20 2,000,000 Southwestern Blvd 20 1,550,000 Projects ‐ General Obligation Total 80 4,900,000 Projects ‐ Revenue Bonds Electric Radios 5 222,165 Electric CIP 20 7,642,000 Water CIP 20 6,050,000 Projects ‐ Revenue Bonds Total 45 13,914,165 Grand Total 449 43,528,165 248 FY2019 Annual Budget   AUTHORIZED GENERAL OBLIGATION DEBT 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 the general obligation debt include:   When the project will have a significant impact on the tax rate;   When the project may be controversial even though it is routine in nature; or   When the project falls outside the normal bounds of projects the City has typically done.      General Obligation Debt  Authorized by the Voters 2008 Roads 2008 Parks 2015 Roads Total Amount Authorized by the Voters 46,000,000      35,500,000      105,000,000    186,500,000     Year & Issue 2009 1,175,000               ‐                         ‐                        1,175,000               2010 1,365,000               ‐                         ‐                        1,365,000               2010A 9,435,000              2,500,000               ‐                        11,935,000             2012 ‐                         ‐                         ‐                         ‐                         2012A ‐                         ‐                         ‐                         ‐                         2013 ‐                        5,000,000               ‐                        5,000,000               2014 4,800,000               ‐                         ‐                        4,800,000               2015 4,375,000               ‐                         ‐                        4,375,000               2015A 1,710,000              10,075,000            11,785,000             2016 3,000,000              10,000,000            13,000,000             2017 6,500,000              2,635,000              9,135,000               2018 3,900,000              4,000,000              16,550,000            24,450,000             Total Issued 25,050,000      22,710,000      39,260,000      87,020,000       Authorization Remaining 20,950,000      12,790,000      65,740,000      99,480,000       249 FY2019 Annual Budget DEBT SERVICE FUND SCHEDULE    FY2017 Actual  FY2018  Budget  FY2018 Projected  FY2019 Base  FY2019  Changes  FY2019 Budget  Beginning Fund Balance        1,867,189           2,032,898             1,938,926    2,417,437            ‐            2,417,437  Revenues  FY2017 Actual  FY2018  Budget  FY2018 Projected  FY2019 Base  FY2019  Changes  FY2019 Budget  Property Tax            11,975,433               13,541,712                   13,541,712        15,300,000               15,300,000  Transfer In              2,918,842                  3,080,032                     3,080,032           3,285,434                 3,285,434  Interest                     59,064                        20,000                        165,000               165,000                     165,000  Other                                ‐                                     ‐                                    ‐    Grand Total      14,953,338        16,641,744           16,786,744  18,750,434        18,750,434  Expenses  FY2017 Actual  FY2018  Budget  FY2018 Projected  FY2019 Base  FY2019  Changes  FY2019 Budget  Debt Service            14,881,601               13,541,712                   13,228,201        16,018,291               16,018,291  GTEC Debt Service                                ‐                    2,491,964                     2,491,964           2,488,597                 2,488,597  Rivery Debt Service                                ‐                        588,068                         588,068               591,768                     591,768  Transfer Out                                ‐                                     ‐                                    ‐    Grand Total      14,881,601        16,621,744           16,308,233  19,098,656        19,098,656   FY2017 Actual  FY2018  Budget  FY2018 Projected  FY2019 Base  FY2019  Changes  FY2019 Budget  Ending Fund Balance        1,938,926           2,052,899             2,417,437    2,069,215            ‐            2,069,215  CAFR Adjustment                                ‐                                     ‐                                         ‐                              ‐                    ‐                                     ‐    Contingency Reserve              1,832,721                  1,607,882                     1,607,882           1,947,110                  ‐                   1,947,110  Available Fund Balance           106,205              445,016                 809,555         122,106            ‐                122,106  250 FY2019 Annual Budget STATISTICAL Shopping on the Square 251 FY2019 Annual Budget STATISTICAL Statistical Information .............................. 253 Tax Rate ................................................... 253 252 FY2019 Annual Budget STATISTICAL INFORMATION KEY INDICATORS Home values in Georgetown have increased over the past five years. The average home in Georgetown is now valued at over $279,521. TAX RATE The adopted rate is 42 cents per $100 valuation, and represents the lowest rate in the greater Austin MSA with a population over 20,000. The effective rate is the rate the City would need to charge in order to produce the same amount of property tax revenue as last year while using the new valuations of the current year. Typically, property values appreciate from year to year. In most years, the increased value of a property means a lower tax rate could produce the same amount of revenue. For example, a home valued at $100,000 with a tax rate of 42 cents would produce $420 in property tax revenue. If in the following year, the home is now valued at $105,000, the effective rate would be 40 cents to produce the same $420 worth of revenue. The effective rate enables the public to evaluate the relationship between taxes for the prior year and for the current year. The rollback rate is the maximum tax rate the City can set before the taxpayers can petition for an election to reduce the tax rate. After adjustments for debt calculations, the rollback rate is equal to the effective rate times 8%, or in this example 43.2 cents. The FY2019 effective rate is 40.7273 and the rollback rate is 42.8038. $0.42000 $0.40727 $0.42804 0.3 0.35 0.4 0.45 0.5 FY2019 Tax Rates Adopted Rate Effective Rate Rollback Rate 0.19955 0.192660 0.196660 0.207160 0.207380 0.22045 0.227340 0.227340 0.226840 0.226620 $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 FY2019 FY2018 FY2017 FY2016 FY2015 Components of Tax Rate Operations & Maintenance Debt Services $50.73 $53.73 $57.50 $63.25 $69.40 $0.00 $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 $70.00 $80.00 FY2015 FY2016 FY2017 FY2018 FY2019MillioinsGeneral Fund Budget 210,200 234,500 253,200 266,600 279,500 $100,000 $150,000 $200,000 $250,000 $300,000 FY2015 FY2016 FY2017 FY2018 FY2019 Average Residential Value 253 FY2019 Annual Budget HISTORICAL CERTIFIED ASSESSED VALUE AND TAX RATE Certified assessed values determine the tax base for the City and aids in the adoption of the tax rate. With increases in both commercial and residential development, the City has increased certified value by over $3.1 billion since FY2014. With these increases and future growth projections, the City is able to generate significantly more revenue while maintaining one of the lowest tax rates in the Central Texas region. For FY2019, the Assessed Value (AV) totals $7.8 billion. This represents an increase of 7.27% over last year’s AV and an increase of nearly 55% compared to five years ago. The increased valuation has allowed the City to maintain a low tax rate while still delivering high levels of service and new programs. In FY2019, the City’s tax rate will remain at 42 cents per $100 in valuation. COMBINED TAX RATE The total combined property tax bill in the City of Georgetown totals $2.29 per 100 of valuation. Based on the average home value of $279,521, the City of Georgetown’s portion of the average property tax bill totals $1,173.99. Fiscal Year Certified Assessed Value Tax Rate Percentage Change FY2015 5,253,246,873 0.434 11.90% FY2016 5,934,665,839 0.434 13.00% FY2017 6,709,678,105 0.424 13.10% FY2018 7,304,885,572 0.42 8.90% FY2019 7,830,350,417 0.42 7.20% 1,173.99 1,283.00 3,938.45 Combined Tax Rate City of Georgetown Williamson County Georgetown ISD 254 FY2019 Annual Budget CITY PROPERTY TAX RATE COMPARISON The City of Georgetown’s tax rate is one of the lowest in the region. PEER BENCHMARKING The City utilizes peer-benchmarking techniques to provide a point of reference for comparison. The City is mindful to compare the organization to similarly sized central Texas cities in order to obtain meaningful data. $7.83 $9.46 $5.65 $13.60 $4.85 $0 $2 $4 $6 $8 $10 $12 $14 $16 BillionsAssessed Value 62,500 75,704 63,359 123,678 63,071 - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 Population $419 $378 $209 $654 $541 $- $100 $200 $300 $400 $500 $600 $700 Sales Tax per Capita $120,379 $109,049 $83,458 $102,984 $73,852 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 Assessed Valuation per Capita $0.42 $0.42 $0.44 $0.46 $0.50 $0.52 $0.55 $0.61 $0.66 $0.75 $0.81 $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 Regional Property Tax Rates 255 FY2019 Annual Budget    THIS PAGE INTENTIONALLY LEFT BLANK. 256 FY2019 Annual Budget REFERENCE San Gabriel Park 257 FY2019 Annual Budget REFERENCE Fiscal and Budgetary Policy ..................... 259 Detailed Employee Listing FY2019 Summary of New Positions ..... 287 Detailed Employee Listing by Fund ...... 289 Contingency Reserve Requirements........ 321 FY2019 Budget Enhancements ................ 322 Utility Rates ............................................. 335 Annual Budget Adoption Ordinance ........ 339 Annual Tax Rate Ordinance ..................... 342 Boards & Commissions ............................ 344 258 FY2019 Annual Budget Fiscal and Budgetary Policy Adopted: September 11, 2018 I. PURPOSE The City of Georgetown is committed to financial management through integrity, prudent stewardship, planning, accountability, transparency and communication. The broad purpose of the Fiscal and Budgetary Policies is to enable the City and its related component units, including the Georgetown Transportation Enhancement Corporation (GTEC) and the Georgetown Economic Development Corporation (GEDCO), to achieve and maintain a long-term stable and positive financial condition, and provide guidelines for the day-to-day planning and operations of the City’s financial affairs. Policy scope generally spans areas of accounting, operational and capital budgeting, revenue and expenditure management, financial reporting, internal controls, investment and asset management, debt management and forecasting. This is done in order to: A. Demonstrate to the residents of Georgetown, the investment community, and the bond rating agencies that the City is committed to a strong fiscal operation; B. Provide precedents for future policy-makers and financial managers on common financial goals and strategies; C. Fairly present and fully disclose the financial position of the City in conformity to generally accepted accounting principles (GAAP); and D. Demonstrate compliance with finance-related legal and contractual issues in accordance with the Texas Local Government Code and other legal mandates. These policies will be reviewed and updated annually as part of the budget preparation process. II. FUND STRUCTURE AND BASIS OF BUDGETING The budgeted funds for the City of Georgetown include: Governmental Funds: General Fund which accounts for all financial resources except those required to be accounted for in another fund, and include basic governmental services, such as Street Maintenance, Planning and Development, Police, Fire, Parks, as well as Solid Waste Management. Special Revenue Funds (SRF) account for specific revenues that are legally restricted for specified purposes. Examples include Tourism, Parkland Dedication, Library Donations, Animal Services Donations, and Street Maintenance Sales Tax. Debt Service Fund is used to account for the payment of general long-term debt principal and interest. 259 FY2019 Annual Budget 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 goods or services provided by one internal department to another. The City uses this system to recognize cost for fleet replacement and maintenance, facility maintenance, computer replacement and maintenance and employee health insurance costs. Enterprise Funds include the City’s business like activities including all the utility funds and the airport. Basis of Accounting and Basis of Budgeting The City accounts and budgets for all Governmental Funds using the modified accrual basis of accounting. This basis means that revenue is recognized in the accounting period in which it becomes available and measurable, while expenditures are recognized in the accounting period in which the liabilities are incurred. Because the appropriated budget is used as the basis for control and comparison of budgeted and actual amounts, the basis for preparing the budget is the same as the basis of accounting. Exceptions to the modified accrual basis of accounting include: • Encumbrances, which are treated as expenditures in the year they are encumbered, not when expended • Grants, which are considered revenue when awarded, not received • Principal and interest on long-term debt, which are recognized when paid. Proprietary Funds are accounted and budgeted using the full-accrual basis of accounting. Under this method, revenues are recognized when they are earned and measurable, while expenses are recognized when they are incurred regardless of timing or related cash flows. The basis for preparing the budget is the same as the basis of accounting except for principal payments on long-term debt and capital outlay which are treated as budgeted expenses. Exceptions include: • Depreciation which is not budgeted • Non-budgeted accruals such as compensated absences. III. 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. Form of Government – The Charter (Section 1.03) established a Council-Manager Government wherein the City vests power in the City Council to “enact legislation, adopt budgets, determine policies, and appoint the City Manager who shall execute the laws and administer the government of the City.” B. Comprehensive Plan – The Charter (Section 1.08) requires that the City Council “establish comprehensive planning as a continuous and ongoing governmental function in order to promote and strengthen the existing 260 FY2019 Annual Budget role, processes and powers of the City of Georgetown.” The current comprehensive plan is the 2030 Plan adopted in 2006. C. 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.” 1. Proposed Budget – A proposed budget shall be prepared by the City Manager with participation of all of the City’s Directors within the provision of the Charter and the 2030 Plan. a. The budget shall include four basic segments for review and evaluation: • Revenue • Personnel Costs • Operations and Maintenance Costs • 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 resident 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 and approved budgets will be filed with the City Secretary when it is submitted to the City Council and will be available on the City’s website. 2. Adoption – Upon finalization of the budget appropriations, the City Council will hold a public hearing, and subsequently adopt by Ordinance the final budget as amended. The budget will be effective for the fiscal year beginning October 1st. The Annual Budget document will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Distinguished Budget Presentation Award. D. Balanced Budget – The goal of the City is to adopt and maintain a balanced operating budget using sustainable funding sources that are expected to continue to be available in subsequent fiscal years. Excess balances in operating funds from previous fiscal years shall remain in the fund in which they were appropriated until either such excess balances are proposed and adopted pursuant to Section III. C. Preparation of this policy; until they are used to reduce outstanding debt obligations of the City; or both. The Charter (Section 6.04) requires that an operating deficit created in any fiscal year shall be paid off and discharged during the following year. In practice, deficit has been interpreted to mean City funds as a whole. The City Council may choose from time to time to allow individual funds to have a negative balance as long as Operating Reserve requirements for the City as a whole are maintained. E. 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. 261 FY2019 Annual Budget F. 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. G. Control and Accountability – Each 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. Directors may transfer funds up to $20,000 within the operations and maintenance or capital line items within a departmental budget category without additional approval. All transfers from or to the Personnel line items require approval of the Finance Director and City Manager. All other transfers of appropriation or budget amendments require either City Council or City Manager approval as outlined in Section III.G Budget Amendments and Section V.C.4 Use of Excess Salary Savings. H. Budget Amendments – The Charter (Section 6.04) and the Local Government Code 102.009 and 102.010 provide a method to amend the budget for emergency appropriations and municipal purposes. The City Council may authorize, with a majority plus one vote, an amendment to the original budget. This may be done in cases of grave public necessity, or to meet an unusual and unforeseen condition that was not known at the time the budget was adopted. The following criteria will be used in evaluation of budget amendments: • Is the request necessary? • Why was the item not budgeted in the normal budget process? • Why can't a transfer be done within the Division to remedy the condition? The Finance Director must certify availability of revenues or funding sources prior to adoption. If needed, the City will amend the budget at year end for increased revenue and for expenditures that exceeded budgeted amounts. The City may also amend the budget for any capital project timing adjustments from prior year, as well as any other known adjustments needed and approved at that time. I. 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 items such as insurance deductibles, unexpected legal expenses and equipment repairs. J. Use of Unanticipated and Unappropriated General Fund Balances – Within 90 days after fiscal year end, staff will report the projected General Fund balance to Council. In the event that unexpected, unbudgeted amounts are determined to be available in the General Fund after year end, these funds may be used for any of the following purposes, as approved by the City Council: 1. to fund capital projects; 2. to fund equipment purchases in lieu of issuing debt; 3. to reduce outstanding City debt, including bonded indebtedness and unfunded pension liabilities; 4. to fund contingent liabilities such as the benefit payout reserve, cemetery trust fund, and similar obligations of the City; 5. to take other steps to reduce property tax rates or mitigate any future increases; 262 FY2019 Annual Budget 6. to hold those funds in reserve for future commitments or contingencies that may be pending, and/or; 7. to fund an Economic Stability Reserve of annual General Fund operating expenditures according to Section XV, A, 2, b, Economic Stability Reserve. IV. REVENUE MANAGEMENT A. Characteristics – The City will strive for the following optimum characteristics in its revenue system: 1. Simplicity – The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. 2. Certainty – A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budget. 3. Equity – The City shall make every effort to maintain equity in its revenue system; i.e., the City should seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes, and ensure an on-going return on investment for the City. a. The City will make every effort to recognize the benefit that City tax payers contribute to City programs and services. b. The annual Recreation residential membership rates are established at 75% of non-residential rates plus or minus 10% at the discretion of the Parks and Recreation Director in keeping with the targeted market cost recovery. 4. Revenue Adequacy – The City should require there be a balance in the revenue system; i.e., the revenue base will have the characteristics of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. Overall Operational Cost Recovery for Recreation is targeted to be between 50 – 60%, with some variance in individual programs. 5. Realistic and Conservative Estimates – Revenues will be estimated realistically, and conservatively, taking into account the volatile nature of various revenue streams. 6. Administration – The benefits of a revenue source should exceed the cost of levying and collecting that revenue. 7. Diversification and Stability – A diversified revenue system with a stable source of income shall be maintained. This will help avoid instabilities in two particular revenue sources due to factors such as fluctuations in the economy and variations in the weather. B. Other Considerations – The following considerations and issues will guide the City in its revenue policies concerning specific sources of funds: 263 FY2019 Annual Budget 1. Cost/Benefit of Incentives for Economic Development – The City will use due caution in the analysis of any incentives that are used to encourage development. A cost/benefit (fiscal impact) analysis will be performed as part of the evaluation. 2. Non-Recurring Revenues – One-time or non-recurring revenues should not be used to finance current ongoing operations. 3. Sustainable Revenues – Sustainable means revenue that is consistently available year after year, and includes revenues realized subsequent to adopted projections. 4. Property Tax Revenues – Annually, the City will forecast property tax revenue as part of the budget process. Certified Assessed Value Reports from the Williamson Central Appraisal District are used to forecast property tax. The City will comply with State law regarding publication notices and Truth in Taxation requirements. 5. Interest Income – Interest earned from investments will be distributed to the funds in accordance with the equity balance of the fund from which the monies were provided to be invested. 6. User-Based Fees and Service Charges – For services associated with a user fee or charge, the direct or indirect costs of that service will be offset by a fee where possible. The City will review fees and charges no less than once every five years on a rotating schedule to ensure that fees provide adequate coverage for the cost of services. The City Council will determine how much of the cost of a service should be recovered by fees and charges. 7. Enterprise Activity Rates – The City will review and adopt utility rates as needed to generate revenues required to fully cover operating expenses, meet the legal requirements of all applicable bond covenants, and provide for an adequate level of working capital. Utility rates will be reviewed annually as part of the budget process. A rate study will be conducted every 3 years to review rate methodology and ensure revenues will meet future needs. All utility rates will be based on standardized cost of service methodologies and conservation goals. a. Water Rates will recognize at least 75% of the fixed cost of service, including debt payments and ROI costs, within the monthly base charge determined by meter size. Volumetric charge will recognize the balance of fixed costs not included in the base rate, plus all variable costs associated with procuring and treating water. . b. Wastewater Rates are fixed for all residential customers based on the cost of providing services. Commercial customer rates are fixed and volumetric depending on size and specifications of each commercial customer. c. Electric Rates include 100% of fixed costs within the base rate, and demand rates, with all variable costs included in the kWh rate. The Power Cost Adjustment (PCA) Factor and Transmission Cost Adjustment (TCA) Factor are determined by comparing forecasted costs against actual costs in a budget year, and seek to recover/credit variances within 6 to 12 months. For reference, see Code of Ordinances 13.04.075 and 13.04.080. d. Stormwater Drainage Fees are based on a mathematical calculation using impervious cover and applied in compliance with State Law. 264 FY2019 Annual Budget e. Solid Waste and Environmental Services Rates are based on the wholesale cost of service and retail incentives for conservation, plus a return to the General Fund for wear and tear of heavy trucks on streets and for contract administration. 8. Internal Cost Recovery Fees – Additionally, enterprise activity rates will include transfers to and receive credits from other funds as follows: a. General and Administrative Charges – Administrative costs should be charged to all funds for services of general overhead, such as administration, finance, customer billing, legal and other costs as appropriate. These charges will be determined through an indirect cost allocation following accepted practices and procedures and reviewed annually by the City’s external auditors. b. Payment for Return on Investment – The intent of this transfer is to provide a benefit to the citizens for the ownership of the various utility operations they own. For all utilities except for Electric: • In-Lieu-of-Franchise-Fee. This transfer, currently 3% of operating revenues generated inside the City, is consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. • Return on Investment. The return on investment (ROI) transfer for In-City utility customers is currently calculated at 7% of operating revenues for all non-electric utilities. ROI for water and sewer customers outside the City is 10% of operating revenues. The Franchise and Return on Investment for the Electric Utility are both derived from the base monthly charge gross revenue and kWh sold. For customers inside the City, the franchise fee is $0.002947/kWh sold, and the Return on Investment is 7% of gross revenue of the base monthly charge, and $0.007253/kWh sold. For customers outside the City, there is no franchise fee to the City of Georgetown; however, those customers may be subject to franchise fees in the jurisdiction in which they reside. Outside the City customers are charged a Return on Investment equal to 7% of gross revenue of the base monthly charge, and $0.0102/kWh sold. 9. Revenue Monitoring – Received revenues 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. 10. Other Funding Alternatives When at all possible, the City will research alternative funding opportunities prior to issuing debt or increasing user-related fees. a. Grants – All grant applications must be approved by the City Council prior to being submitted to a granting agency. Prior to submittal to Council, departments will verify that the benefits of the grant exceed the cost of grant administration and will also provide the required grant forms to Finance for review in accordance with the Grant Acquisition, Management, and Compliance Policy. Finance will review and sign the forms which provides detailed information including, but not limited to, the term of the grant, any matching requirements, the resulting operational requirements once the grant is discontinued, and a budget request detailing the line items to be 265 FY2019 Annual Budget effected, all of which should be included in the Council agenda item packet requesting approval to apply. The City Council must also authorize acceptance of any grant awards received. b. Use of Reserve Funds – The City may authorize the use of reserve funds to potentially delay or eliminate a proposed bond issue. This may occur due to higher than anticipated fund balances in prior years, thus eliminating or reducing the need for debt proceeds, or postpone a bond issue until market conditions are more beneficial or timing of the related capital improvements does not correspond with the planned bond issue. Reserve funds used in this manner are replenished upon issuance of the proposed debt. c. Developer Contributions – The City will require developers who negatively impact the City's utility capital plans offset those impacts. These policies are further defined within the City's utility line extension policy and other development regulations. d. Leases – The City may authorize the use of lease financing for certain operating equipment when it is determined that the cost benefit of such an arrangement is advantageous to the City. e. Impact Fees – The City will impose impact fees as allowable under state law for both water and wastewater services. These fees will be calculated in accordance with statute and reviewed at least every three years. All fees collected will fund projects identified within the Fee study and as required by state laws. V. EXPENDITURE MANAGEMENT A. Appropriations – The point of budget control is at the department level budget for all funds. The Charter (Section 6.03) provides that any transfer of appropriation between funds must be approved by the City Council and that the City Manager, without City Council approval, is authorized to transfer appropriations among departments, within the same operational division and fund. The City Manager may also authorize transfer of salary adjustment monies between funds that are budgeted in a citywide account. B. Expenditure Monitoring – Expenditures and encumbrances will be regularly compared to budget, variances will be investigated, and any abnormalities will be included in the quarterly report to the City Council. Projected year-end expenditures will be reported in the annual budget. C. Personnel Costs – Costs related to salaries and benefits are budgeted at 100% total costs, assuming open positions are filled throughout the fiscal year. New positions that are added during the budget process may have staggered hire dates with appropriate costs reflected in the budget. 1. Vacancy Factor – Major Funds with Personnel Budgets will include a vacancy factor of at least 1% of total fund salaries and related benefits (retirement, FICA, Medicare) to offset salary savings within the budget. The vacancy factor will be budgeted as a negative expense within the fund. This factor will be reduced throughout the year as vacant positions are recognized within the department budget. Compliance Status – General Fund, Electric Fund, Water Fund and Joint Services Fund FY2019 in compliance. 266 FY2019 Annual Budget 2. Benefit Payout Reserve – The City will establish a benefit payout reserve equal to 15% of the accrued benefit liability for employees in the General and Joint Services Funds who are currently eligible to retire. Only terminating employee benefit expenses may be paid from this reserve. This reserve shall be funded as an offset to the vacancy factor. Compliance Status – Benefit payout reserve FY2019 in compliance. 3. Position Control – The annual budget includes a set number of positions within departments when approved and adopted by City Council. Additional positions cannot be added without approval of the City Council. The City Manager may approve the transfer of authorized positions between departments if funds are available within the department. 4. Use of Excess Salary Savings – Departmental savings generated due to open positions or other salary line item savings cannot be spent by the department unless previously approved by the City Manager and validated by Finance as excess funds. D. Special Purpose Funding – In order to support community assistance programs, the City designates specific funding for special purposes, including Social Services, Children’s Programs, and Public Art. The City reserves the ability to cap this special purpose funding when necessitated by budget contingency or compliance issues, such as revenue shortfalls, or other reasons as determined by City Council. 1. Strategic Partnerships for Community Services – The City of Georgetown values partnerships with organizations that are committed to addressing our communities’ greatest public challenges and has identified key priorities in the following areas: a. Public Safety b. Transportation c. Housing d. Parks & Recreation e. Veteran Services f. Safety Net The City has targeted funding for these programs to be $5.00 per capita, which may be adjusted to offset the effects of general inflation based upon Consumer Price Index. If previous funding levels are higher than the targeted amount, and to avoid significant reductions in levels of funding, the City Council shall seek to attain this target chiefly through population growth. These funds will be allocated and paid according to the City Council’s guidelines for such programs. Compliance Status – FY2019 in compliance. 2. Public Art Funding – The City will annually allocate funding for Public Art on a year to year basis depending on the availability of funds in an amount to be determined at the discretion of the City Manager. Funding priority will be given to projects that include a matching donation, including contributions from local organizations and sponsors. Any unspent funds will accumulate and be reallocated in the following budget year. Disbursement of these funds will be determined by the City Council at the recommendation of the City’s Arts & Culture Advisory Board. 267 FY2019 Annual Budget Every effort will be made to include public art funding in future City facilities whose primary purpose is for public use. These projects will include a reasonable allowance for public art that fits the scope and purpose of the building so long that it does not negatively impact the project cost beyond the original budget. In the event there is cost savings in the construction of City Facilities, the City Council may consider utilizing that savings on the purchase of public art for the facility. E. Purchasing – The City will maintain and regularly review written Purchasing Policies. All City purchases of goods or services will be made in accordance with the City’s Charter, current Purchasing Policy and with State law. The following table shows a summary of requirements for purchases of goods and services and does not substitute the formal Purchasing Policies. Dollar Limits: Procurements: Requirements: $3,000 and less Under the small purchase limit No competitive bids and City credit cards may be used. $3,001 up to $50,000 Within informal bid limit A minimum of three informal competitive bids required unless exempted; Historically Underutilized Business (HUB) requirements apply in accordance with state law. $50,001 and above In excess of the informal bid limit Formal solicitations, which includes public notices, required unless exempted. Advisory board review and recommendation may be required. Council approval required. Common exemptions to the formal solicitation process include the procurement of professional services, the purchase of goods or services from a sole source provider, and purchases for public health emergencies. In addition to the above, all purchases must be approved according to signature authority limits. F. Contracts, Change Orders and Amendments – Contracts and related change orders and amendments must follow the City’s Purchasing Policies and State Law. G. Prompt Payment – In accordance with State Law, 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. H. 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. I. Retirement Benefits – Proposals to revise benefits administered and provided by the Texas Municipal Retirement System shall include a written description, and, detailed and summary numerical assessments of the changes that would result from the proposed benefit revision. 268 FY2019 Annual Budget 1. The numerical assessments shall include the following: a. The estimated change to the TMRS contribution rate that would result from the proposed change in benefits, expressed as a percentage of employee pay and as an annual dollar amount to the General Fund and to each City fund. b. The estimated change to the City’s unfunded pension liability, expressed as a dollar amount. c. The estimated change to the City’s actuarial funding ratio. 2. The description and numerical assessments must be provided to the City Council at least 72 hours prior to consideration and approval, and must be read aloud to the Council prior to Council consideration. 3. The estimated changes to the City’s contribution rate and the unfunded pension liability presented pursuant to the section must be based on information provided by the TMRS actuary or by a professional actuary authorized by the TMRS to provide such information. 4. Proposals to revise TMRS benefits must be voted on individually as part of the City Council’s legislative agenda. 5. The City will amortize any unfunded actuarial liability (UAAL) over a period not to exceed the amortization period used by the TMRS actuary. The City may amortize its UAAL more quickly by making contributions to TMRS in excess of the rate specified by TMRS. 6. The City may elect to pay a higher contribution rate than required by the TMRS, to reduce the City’s unfunded pension liability. Such payment will be approved and authorized by the City Council as part of the City's annual budget process. J. Retirement Cost-of-Living Adjustment 1. Within 60 days of when the TMRS annual funding update becomes available each year, staff will review and may prepare a summary of costs and options for potential cost-of-living adjustment (COLA) for City of Georgetown retirees. 2. Consistent with state statutes governing the Texas Municipal Retirement System, the City may provide an automatic COLA for members of the TMRS who are retired from the City of Georgetown and receiving a monthly retirement benefit from the TMRS. 3. The City Council may adjust the COLA provided to city retirees based upon the funding level of the City’s pension plan, as calculated by the TMRS, as follows: 269 FY2019 Annual Budget When the funding level of the City’s pension plan is The COLA should be Less than 70.0% Zero 70.0% to 79.9% 0.3% of CPI 80.0% to 89.9% 0.5% of CPI 90.0% and greater 0.7% of CPI 4. Adjustments made pursuant to Subsection J.3. should reflect the reciprocal effect of the prospective change in the COLA on the funding level of the City’s pension plan. K. Deferred Compensation Benefits – In addition to the retirement benefit administered by the TMRS, the City will sponsor a Deferred Compensation 457 plan, which is a supplementary individual retirement savings plan. The City will encourage employee participation in this plan. VI. STAFFING AND COMPENSATION City Council and Management recognize the importance of attracting, hiring, developing, and retaining the best people, and compensating them for the value they create. Our outstanding and innovative City employees work diligently to bring the Vision of Council to life and deliver exceptional services to our customers while exemplifying our Core Values. The following programs are subject to available funding in the annual operating budget. A. Adequate Staffing – Staffing levels will be adequate for the fiscal functions of the City to operate effectively. Workload allocation alternatives will be explored before adding additional staff. B. Competitive Compensation – In order to maintain a competitive pay scale, the City has implemented a Competitive Employee Compensation Maintenance Program to address competitive market factors and other issues impacting compensation. The program consists of: 1. Annual Pay Plan Review – To ensure the City’s pay system is accurate and competitive within the market, the City will review its pay plans annually for any potential market adjustments necessary to maintain the City’s competitive pay plans. 2. Pay for Performance – Each year the City will fund performance based pay adjustments for regular non-public safety personnel. This merit-based program aids in retaining quality employees by rewarding their performance. Pay for Performance adjustments are based on the employee’s most recently completed performance evaluation. 3. Public Safety Steps – Each year the City will fund anniversary step increases for public safety sworn personnel consistent with public safety pay scale design. 270 FY2019 Annual Budget C. Self-Insurance Program – The City is committed to providing quality healthcare insurance that offers the most flexibility in health benefits and options to its employees. In order to provide the most cost effective solution, the City has determined that establishing a self-funded health insurance plan offers the greatest opportunity to mitigate future cost increases while offering quality health care services to its employees. The City has established a mechanism to manage the accounts and payments associated with this program. Per GASB Statement No. 66, such funding should be accounted for as an Internal Service Fund (ISF). 1. Employee Health Insurance ISF – This fund contains premium contributions from employees and budgeted health insurance contributions included in the City’s annual budget process. To maintain stable revenue to this fund, and to clearly set expenditure expectations for departments, any budgeted appropriations for employee health insurance that are unused at the end of each fiscal year will be transferred back to the self-insurance fund. 2. Self-Insurance Reserves – Annually through the budget process, staff and the City’s Health Benefit Consultant firm will evaluate and recommend to Council the appropriate funding levels for two reserves. a. Incurred but Not Reported (IBNR) Reserve: In the event the City stopped self-insuring for health benefits and was required to pay incurred costs, the City will reserve between 5 and 10 percent of the annual costs of claims, benefit administration and stop loss coverage. Compliance Status – IBNR reserve FY2019 in compliance. b. Rate Stabilization Reserve: To alleviate shocks to the City and employees due to sharp increases in health insurance costs, the City will reserve between 10 and 20 percent of annual claims, benefit administration and stop loss coverage. Staff and the benefits consultant will consider a 3 year forecast on premiums when determining to utilize the funds or rebuild the reserve. Compliance Status – Rate stabilization reserve FY2019 in compliance. 3. Employee Premiums – Annual premiums will be recommended to City Council through a collaborative process between the City’s Employee Benefit Committee and external Health Benefits consulting firm using historical data, reserves history and other analytic analysis. VII. FUND BALANCE POLICIES The City’s Fund Balance is the accumulated difference between assets and liabilities within governmental funds, and it allows the City to meet its contractual obligations, fund disaster or emergency costs, provide cash flow for timing purposes and fund non-recurring expenses appropriated by City Council. This policy establishes limitations on the purposes for which Fund Balances can be used in accordance with Governmental Accounting Standards Board (GASB) Statement Number 54. The City’s Fund Balance will report up to five components: A. Non-spendable Fund Balance – includes inherently non-spendable assets that will never convert to cash, as well as assets that will not convert to cash soon enough to affect the current financial period. Assets included in this category are prepaid items, inventory and non-financial assets held for resale. 271 FY2019 Annual Budget B. Restricted Fund Balance – represents the portion of fund balance that is subject to legal restrictions, such as grants or hotel/motel tax and bond proceeds. C. Committed Fund Balance – describes the portion of fund balance that is constrained by limitations that the City Council has imposed upon itself, and remains binding unless the City Council removes the limitation. D. Assigned Fund Balance – is that portion of fund balance that reflects the City’s intended use of the resource and is established in a less formal method by the City for that designated purpose. E. Unassigned Fund Balance – represents funds that cannot be properly classified in one of the other four categories. VIII. LONG-TERM LIABILITY RESERVES The City of Georgetown recognizes certain long-term unfunded commitments and contingencies that will require substantial funding at some point in the future. The City is committed to addressing these commitments in a fiscally prudent method by acknowledging their future financial impacts and developing strategies and designated reserve funds to mitigate those future impacts. A. The Finance Director will maintain a list of unfunded liabilities. The list will be included in the quarterly financial report to Council and considered during the annual budget process. IX. BUDGET CONTINGENCY PLAN This policy is designed to establish general guidelines for managing revenue shortfalls resulting from local and national economic downturns that adversely affect the City's revenue streams. A. Immediate Action – Once a budgetary shortfall is projected, the City Manager will take the necessary actions to offset any revenue shortfall with a reduction in current expenses. The City Manager may: 1. Freeze all new hire and vacant positions except those deemed to be a necessity. 2. Review all planned capital expenditures. 3. Delay all "non-essential" spending or equipment replacement purchases. The City Manager shall report in a timely manner to the City Council the projected shortfall and the actions taken to resolve it. B. Further Action – If the actions identified in subsection A are insufficient to offset the projected revenue deficit for the current fiscal year, the City Council may approve the following actions, in the order listed: 1. Apply unspent, unobligated surplus funds from prior fiscal years to fund one-time costs in the current fiscal year budget. 2. Authorize the use of the General Fund Economic Stability Reserve pursuant to Section XV.A.2.b. Economic Stability Reserve. 3. Authorize a reduction in the unobligated fund balance in the General Fund, pursuant to Section XV.A.2.a. Base Level Reserve of this policy, from 90 to 75 days. 4. Direct other reductions in services, including workforce reductions. 272 FY2019 Annual Budget C. Replenish Fund Balance – As soon as practical, without placing undue strain on City services, the City Council shall increase the unobligated fund balance in the General Fund, up to the 90-day amount required in Section XV.A.2.a. Base Level Reserve of this policy and shall restore the General Fund Economic Stability Reserve as required in Section XV.A.2.b of this policy. X. CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET The City’s goal is to maintain City facilities and infrastructure in order to provide excellent services to the customers within the community, meet growth related needs, and comply with all state and federal regulations. A. Preparation – The City annually updates and adopts a five-year Capital Improvement Program (CIP) schedule as part of the operating budget adoption process. The plan is reviewed and adjusted annually as needed, and year one is adopted as the current year capital budget. The capital budget will include all capital projects, capital resources, and estimated operational impacts. 1. Needed capital improvements are identified through system models, repair and maintenance records and growth demands. 2. 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. 3. Citizen involvement and participation will be solicited in formulating the capital budget through master planning processes, board meetings, public hearings and other forums. 4. Capital infrastructure necessary to meet the requirements of the City’s Annexation Plan will be identified separately within the CIP plan, so that funding alternatives can be developed if needed. Prior to Council approval, the following Advisory Boards will review the Capital Projects budget and contracts for expenditures: Georgetown Utility Systems Advisory Board (GUS) Georgetown Transportation Advisory Board (GTAB) General Government and Finance Advisory Board (GGAF) Parks Advisory Board Georgetown Transportation Enhancement Corporation (GTEC) Electric Water Wastewater Streets Stormwater Drainage Airport Facilities, Fleet, IT and Other General Government Capital Projects Parks and Recreation Transportation projects related to economic development B. Control – All capital project expenditures must be appropriated in the capital budget. 273 FY2019 Annual Budget 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. Debt financing is referenced in Section XIV. Debt Management of this document. XI. 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 expense within the departmental operating budgets. These costs are generally considered system repairs and are not capitalized for accounting purposes. They include such items as park and recreation facility repairs, street repair, water line repairs and other general system maintenance. B. Modified Approach — Pavement Condition Index (PCI) — Governmental Accounting Standards Board Statement # 34 provides for an alternative approach to depreciation for measuring the value of infrastructure assets and the related costs incurred to maintain their service life at a locally established minimum standard. The City has elected to implement this modified approach in maintaining its non-enterprise fund infrastructure assets. In order to adopt this alternative method, the City has implemented an asset management system that determines if the minimum standards are being maintained. This measurement system will be updated at least every 3 years. The City uses a Pavement Management Information System to track the condition levels of each of the street sections. The condition of the pavement is based on the following factors: • Type of Distress • Amount of Distress • Severity of Distress • Deduct Values (function of first three) The Pavement Condition Index (PCI) is a measurement scale is based upon a condition index ranging from zero for a failed pavement to 100 for pavement with perfect condition. The condition index is used to classify pavement in the following conditions: The City’s administrative policy is to achieve an average PCI level of 85. An 85 PCI is considered maintaining the streets in a “good” condition. Staff will prepare a street maintenance budget that meets this target for Council’s consideration during the budget process. The PCI level as of 2014 was 87.30. C. Internal Service Funds Capital Maintenance & Replacement – The City currently utilizes internal service funds to maintain and replace existing assets. Assessments are made to other funds for the use of existing equipment and to purchase new equipment. In this way, suitable funds are available for the purchase of operational assets without the issuance of debt. PCI Rating 100 – 85 Good 85 – 45 Fair 45 – 0 Poor 274 FY2019 Annual Budget 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. The targeted asset replacement reserve amount is the average (1/5th) of the next five years on the replacement schedule fo cash- funded vehicles. Compliance Status – Fleet replacement reserve FY2019 in compliance. 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. A reserve will be established within the ISF for replacement of major systems and will be funded over time through excess revenues within the Fund. The targeted amount is the average (1/5th) of the next five years on the replacement schedule. While cash funding is preferred, major IT systems and projects may require debt that is amortized over a shorter useful life appropriate for the software or hardware. Compliance Status – IT replacement reserve FY2019 in compliance. 3. Facilities Maintenance – The City has established an on-going maintenance program, which includes major repairs, equipment, as well as contracts for maintaining City facilities. The City has anticipated a useful life of such equipment and established a means of charging those costs to the various departments in order to recognize the City’s continuing costs of maintaining its facilities. Determination for facility repairs is based on useful life of the various elements of each facility. A proportional cost for each element is expensed within the budget for capital replacement. The targeted replacement reserve amount is the average (1/5th) of the next five years on the replacement schedule. Compliance Status – Facilities replacement reserve FY2019 not in compliance. It is estimated to take 3 years to build the replacement reserve. D. Departmental Capital Maintenance & Replacement – The City also utilizes department capital maintenance and replacement schedules for specialized assets and equipment necessary to provide services. 1. Parks and Recreation – As part of the City’s on-going maintenance program, the City also recognizes the need to regularly maintain and replace playgrounds, equipment and facilities that are part of the City’s Parks and Recreation system. Separate replacement and maintenance schedules will be maintained for these items including, but not limited to, playground equipment, buildings, sport courts, trees and grounds, and restroom facilities. The City’s goal is to provide level on-going funding to ensure safe, well-maintained facilities for its citizens. The current funding level is an annual $200,000 transfer from the General Fund. Compliance Status – Parks maintenance replacement FY2019 in compliance. 2. Public Safety Equipment – As part of the City’s on-going maintenance program, the City also recognizes the need to regularly maintain and replace specialized equipment in Police and Fire. Separate replacement and maintenance schedules will be maintained for these items including but not limited to for Fire: SCBA’s and other firefighting equipment and protective gear; and for Police: bullet proof vests, armaments and other tactical equipment. The City’s goal is to provide level on- 275 FY2019 Annual Budget going funding to ensure proper protection for employees and residents. The current funding level is an annual appropriation in the General Fund of $70,000 for Fire and $88,000 for Police. Compliance Status – Public safety equipment replacement FY2019 in compliance. E. Surplus Property 1. From time to time it is necessary to dispose of certain vehicles or equipment that have been procured with City funds and used in City services. Individual surplus property items with expected sales value in excess of $50,000 must be approved by the City Council prior to disposition. 2. City staff will maintain reports and records of all surplus property dispositions in accordance with good internal controls. XII. 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 Finance Director 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. General Government and Finance Advisory Board (GGAF) – The City may establish a subcommittee consisting of at least 2 City Council members and not more than 3 citizens that may meet monthly to provide additional oversight to the City’s Finance operations. This subcommittee will also review general government items that are not reviewed by another City advisory board before being presented to City Council. The City’s Finance Director will be the liaison for this subcommittee. C. Audit of Accounts – In accordance with the Charter, an independent audit of the City accounts will be performed every year. The auditor is retained by and is accountable directly to the City Council. The auditing firm will serve for up to 5 years, at which time, the City will re-bid these services and change firms if deemed necessary by GGAF and City Council. D. External Reporting – Upon completion and acceptance of the annual audit by the City’s auditors, the City shall prepare a written Comprehensive Annual Financial Report (CAFR) which shall be presented to the City Council within 180 calendar days of the City’s fiscal year end. The CAFR shall be prepared in accordance with Generally Accepted Accounting Principles (GAAP) and shall be presented annually to the Government Finance Officer Association (GFOA) for evaluation and consideration for the Certificate of Achievement in Financial Reporting. XIII. 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 and 2257 of the Texas Local Government Code. This policy is reviewed annually by the City Council and applies to all financial assets held by the City and applies to all entities (component units) included in the City’s Comprehensive Annual Financial Report (CAFR) and/or managed by the City. Refer to the separate policy for details regarding: 276 FY2019 Annual Budget 1. Statement of Cash Management Philosophy 2. Objectives 3. Safekeeping and Custody 4. Standard of Care and Reporting 5. Investment Strategies 6. Authorized Investments and Approved Broker/Dealer List. 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 met in order to be capitalized: a. The asset owned by the City b. 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 c. The original cost of the asset must be at least $5,000 d. The asset must be tangible. On-going repairs and general maintenance are not capitalized. Public Education and Government (PEG) Funds will capitalize assets in aggregate over $1,000 on an annual basis. 2. New Purchases – All costs associated with bringing the asset into working order will be capitalized as part of the asset cost. This will include startup costs, engineering or consultant type fees as part of the asset cost once the decision or commitment to purchase the asset is made. The cost of land acquired should include all related costs associated with its purchase. 3. Improvements and Replacement – Improvements will be capitalized when they extend the original life of an asset or when they make the asset more valuable than it was originally. The replacement of assets components will normally be expensed unless they are a significant nature and meet all the capitalization criteria. 4. Contributed Capital – Infrastructure assets received from developers or as a result of annexation will be recorded as equity contributions when they are received. 5. Distributions Systems – All costs associated with public domain assets, such as streets and utility distribution lines will be capitalized in accordance with the capitalization policy. Costs should include engineering, construction and other related costs including right of way acquisition. 6. Reporting and Inventory – The Finance Division will maintain the permanent records of the City’s fixed assets, including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life. Periodically, random sampling at the department level will be 277 FY2019 Annual Budget 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. XIV. 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. The City will seek input on major projects funded with debt via bond elections, master planning exercises, board meetings, budget workshops, and other methods as needed. A Debt Condition Update report will be provided annually. A. Usage of Debt – Long-term debt financing will be considered for non-continuous capital improvements of which future citizens will be benefited. Alternatives for financing will be explored prior to debt issuance and include, but not limited to: • Grants • Use of Reserve Funds • Use of Current Revenues • Contributions from developers and others • Leases • Impact Fees When the City utilizes long-term financing, it will ensure that the debt is soundly financed by conservatively projecting revenue sources that will be used to pay the debt. It will not finance the improvement over a period greater than the useful life of the improvement and it will determine that the cost benefit of the improvement, including interest costs, is positive to the community. The City may utilize the benefits of short-term debt financing to purchase operating equipment provided the debt doesn’t extend past the useful life of the asset and the potential impact to the tax rate is within policy guidelines. 278 FY2019 Annual Budget 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 City’s ad valorem taxing authority backs general obligation bonds. Conditions for issuance of general obligation debt include: a. When the project will have a significant impact on the tax rate; b. When the project may be controversial even though it is routine in nature; or c. When the project falls outside the normal bounds of projects the City has typically done. For debt programs that include multiple projects that will be issued over multiple years at the discretion of the City Council, the City may approve a Contract with the Voters to manage future property tax rate impacts. The Contract with the Voters will be included in educational information for all applicable GO Bond elections, and will include a maximum annual tax rate increase and a cumulative total per bond authorization maximum tax rate increase. The City will include these impacts in its annual Debt Condition report. The City Council will carefully manage the unissued GO Bond authorization through annual review of related projects to ensure full disclosure on future timing of projects included in the bond package. Timing of authorized projects and related bond issuance will be included in the Annual Budget and published on the City’s website. Any changes to this schedule require specific Council authorization. 2. Revenue Bonds – Revenue bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for the continuation or expansion of a service. The improved activity shall produce a revenue stream to fund the debt service requirements of the necessary improvement to provide service expansion. The average life of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue, and will generally be limited to no more than twenty (20) years. An exception can be made for plant expansions or related system expansions whose useful life is in excess of 30 years. A cost benefit analysis will be done to fully disclose the impacts of extending debt beyond 20 years. 3. Certificates of Obligation, Contract Obligations (CO’s) – Certificates of obligation or contract obligations may be used to fund capital requirements that are not otherwise funded by general obligation or revenue bonds. Debt service for CO’s may be either from general revenues (tax- supported) or supported by a specific revenue stream(s) or a combination of both. Typically, the City may issue CO’s when the following conditions are met: a. When the proposed debt will have minimal impact on future effective property tax rates; b. When the projects to be funded are within the normal bounds of City capital requirements, such as for roads, parks, various infrastructure and City facilities and equipment; and c. When the average life of the obligation does not exceed the useful life of the asset(s) to be funded by the issue. Certificates of obligation will be the least preferred method of financing and will be used with prudent care and judgment by the City Council during the budget development process. 279 FY2019 Annual Budget 4. Self-supporting Certificates of Obligation Debt – Refers to certificates of obligation issued for a specific purpose and repaid through dedicated revenues other than ad valorem taxes. The annual debt requirements are not included in the property tax calculation. Both the Airport and Stormwater Drainage funds will issue this type of debt. In addition, the Electric and Water Services Funds can utilize this method of funding non-system capital assets. The City also issues debt on behalf of the Georgetown Transportation Enhancement Corporation (GTEC) and the Georgetown Economic Development Corporation (GEDCO) whom then pledge 4A and 4B sales tax revenue for the repayment of that debt. 5. Internal borrowing between City Funds – The City Council can authorize use of existing long-term reserves as loans between funds. The borrowing fund will repay the loan at a rate consistent with current market conditions. The loan will be repaid within ten (10) years. The loan will be considered an investment of working capital reserves by the lending fund. 6. Other Short-term Borrowing – The City may authorize the issuance of Public Property Finance Contractual Obligations (PPFCO) which is short-term obligations for the acquisition of personal public property, such as equipment. PPFCOs are payable from either ad valorem taxes or another dedicated revenue stream. Each issuance will be assessed to ensure cost effectiveness and the repayment schedule will not exceed the useful life of the asset. Multiple equipment acquisitions can be grouped in a single PPFCO issue in order to develop economies of scale. C. Method of Sale – The City will use a competitive bidding process in the sale of bonds unless conditions in the bond market or the nature of the issue warrant a negotiated bid. In such situations, the City will publicly present the reasons for the negotiated sale. The City will rely on the recommendation of the financial advisor in the selection of the underwriter or direct purchaser. The financial advisor must meet all licensing requirements and comply with all Municipal Securities Rulemaking Board (MSRB) regulations. The City’s financial advisor will not act as the underwriter on any City bond issue. D. Disclosure – Full disclosure of operating costs along with capital costs will be made to the bond rating agencies and other users of financial information. The City staff, with assistance of the financial advisor and bond counsel, will prepare the necessary materials for presentation to the rating agencies and will aid in the production of the Preliminary Official Statements. The City will take responsibility for the accuracy of all financial information released. E. Federal Requirements – The City will maintain written procedures to follow post issuance compliance rules, arbitrage rebate and other Federal requirements. 1. Post issuance tax compliance rules will include records retention, arbitrage rebate, use of proceeds, and 2. Continuing disclosure requirements under SEC Rule 15c2-12, MSRB standards, or as may be required by bond covenants or related agreements. F. Debt Structuring – The City will issue bonds with an average life of twenty (20) years or less, not to exceed the useful life of the asset acquired. The structure should approximate level debt service unless operational matters dictate otherwise. Market factors, such as the effects of tax-exempt designations, the cost of early redemption options and the like, will be given consideration during the structuring of long term debt instruments. Exceptions to the 20 year average life include debt issues for major system expansions, such as 280 FY2019 Annual Budget water, sewer or electric plants, in which case the City may issue debt greater than 20 years since the average life of the asset exceeds 30 years. A cost benefit analysis indicating the impacts of extending debt beyond 20 years will be completed. G. Utility Debt Coverage Ratio – Refers to the number of times all utility supported 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 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. A coverage ratio of 1.5 times will also be required for all funds issuing self-supporting debt. Compliance Status – Debt coverage ratio FY2019 in compliance. H. Bond Reimbursement Resolutions – The City may utilize bond reimbursements as a tool to manage its debt issues, due to arbitrage requirements and project timing. In so doing, the City uses its capital reserve cash to delay bond issues until such time when issuance is favorable and beneficial to the City. The City Council may authorize a bond reimbursement resolution for General Capital projects that have a direct impact on the City's ad valorem tax rate when the bonds will be issued within the term of the existing City Council. In the event of unexpected circumstances that delay the timing of projects, or market conditions that prohibit financially sound debt issuance, the approved project can be postponed and considered by a future council until circumstantial issues can be resolved. The City Council may also authorize revenue bond reimbursements for approved utility and other self- supporting capital projects within legislative limits. Currently revenue bonds must be issued within 18 months after an eligible bond funded project is begun. The total outstanding bond reimbursements may not exceed the total amount of the City’s reserve funds. XV. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS The City of Georgetown will maintain budgeted minimum reserves in the ending working capital/fund balances to provide a secure, healthy financial base for the City in the event of a natural disaster or other emergency, allow stability of City operations should revenues fall short of budgeted projections and provide available resources to implement budgeted expenditures without regard to actual timing of cash flows into the City. A. Operational Coverage – The City’s goal is to maintain operations coverage of 1.0 (one), such that operating revenues will at least equal or exceed current operating expenditures. Deferrals, short-term loans, or one- time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or non-recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated below. 281 FY2019 Annual Budget 1. Operating Reserves – The City will maintain reserves at a minimum of seventy-five (75) days (20.83%) of net budgeted operating expenditures. Net budgeted operating expenditure is defined as total budgeted expenditures less interfund transfers and charges, capital improvements, direct cost for purchased power, debt service, non-operating special revenue funds and payments to third party grant agents. The amount of these funds are allocated within the following operating funds and using the following guidelines to maintain the fund balance, working capital and retained earnings (reserves) of the various operating funds at levels sufficient to protect the City’s creditworthiness, as well as, its financial position from unforeseeable emergencies. For asset replacement reserves, see Section XI. Capital Maintenance and Replacement. Compliance Status – 75 day citywide reserves FY2019 in compliance. 2. General Fund – General Fund reserves will be restricted on the balance sheet. Reserves are allocated as follows: a. Base Level Reserve – will equal ninety (90) days, or 25%, of current year budgeted operating expenditures designated for emergency use only. If the Base Level Reserve is used during the fiscal year, the balance must return to the ninety (90) day requirement within the following fiscal year’s adopted budget. Compliance Status – General Fund 90 day Reserve FY2019 in compliance. b. Economic Stability Reserve – will equal up to 6% of current year budgeted operating expenditures. The reserve will be designated to temporarily offset a decline in any General Fund revenue source during the current fiscal year or in planning the future budget year. The reserve may be used when growth in any General Fund revenue source from one fiscal year to the next is below zero. The reserve will be available to support only existing programs approved in a prior fiscal year. Used funds shall be restored up to the 6% reserve as soon as practical. Compliance Status – General Fund Stability Reserve FY2019 at 2%. 3. Tourism Fund – A minimum ninety (90) days of operating expenditures will be reserved within the fund balance. These funds are designated to be used to offset any potential revenue shortfall that occurs during the fiscal year and should be replenished in the following fiscal year’s budget. Compliance Status – Tourism Fund Reserve FY2019 in compliance. 4. Joint Services Fund – A minimum ninety (90) days of operating expenses will be reserved for unexpected delays in revenue or emergency expenses. Compliance Status – Joint Services Fund Reserve FY2019 partial compliance. It is estimated to take approximately 3 years to build the reserve to 90 days. 5. Fleet Fund – A minimum ninety (90) days of operating expenses will be reserved for unexpected delays in revenue or emergency expenses. Compliance Status – Fleet Fund Reserve FY2019 in compliance. 282 FY2019 Annual Budget 6. Facilities Fund - A minimum ninety (90) days of operating expenses will be reserved for unexpected delays in revenue or emergency expenses. Compliance Status – Facilities Fund Reserve FY2019 in compliance 7. Information Technology Fund - A minimum ninety (90) days of operating expenses will be reserved for unexpected delays in revenue or emergency expenses. Compliance Status – IT Fund Reserve FY2019 in compliance 8. Emergency Medical Services Fund - A minimum ninety (90) days of operating expenses will be reserved for unexpected delays in revenue or emergency expenses. Compliance Status – EMS Fund Reserve FY2019 in compliance – covered by an increase in the General Fund 90 day contingency. 9. Water Services Fund – The Water Fund will maintain the following reserves and restrict them on the balance sheet. These reserves are designated to be used to offset potential revenue shortfalls or fund unexpected or emergency expenses that occur during the fiscal year. These reserves should be replenished in the following budget cycle. a. Operations Contingency Reserve – A minimum ninety (90) days or 25% of operating expenses, including wholesale water contracts and net of transfers, designated for unexpected or emergency use during the fiscal year. Compliance Status – Operating Water Fund Reserve FY2019 in compliance. b. Non-Operating Contingency Reserve – to maintain continuity of debt payments, capital projects and to begin recovering from a natural disaster during the lag time of revenue recovery. This reserve will be evaluated annually as part of the budget process, considering the 5 year CIP and future debt requirements. Compliance Status – Non-operating Water Fund Reserve FY2019 in compliance. 10. Stormwater Drainage Fund – A minimum ninety (90) days or 25% of operating expenses, will be reserved in fund balance. These funds are designated to be used to offset any potential revenue shortfall that occurs during the fiscal year and should be replenished in the following fiscal year’s budget. Compliance Status – Stormwater Fund Reserve FY2019 in compliance. 11. Electric Fund – The Electric Fund will maintain the following reserves and restrict them on the balance sheet: a. Operations Contingency Reserve – A minimum ninety (90) days or 25% of operating expenses, net of transfers and purchased power, designated for unexpected or emergency use during the fiscal year and to be replenished in the following year’s budget. Compliance Status – Operating Contingency reserve FY2019 in compliance. 283 FY2019 Annual Budget b. Non-Operating Contingency Reserve – to maintain continuity and begin recovery process from a natural disaster during the lag time of revenue recovery: • 1% of historical rate base (total assets plus accumulated depreciation) • 1/5th of the average cash funded portion of the 5 year CIP • At least 50% of annual debt service payment Compliance Status – Non-operating reserve FY2019 in partial compliance. It is estimated to take 1 year to complete this reserve after enacting the new cost of service rate structure. c. Rate Stabilization Reserve – Up to 10% of purchased power costs will be reserved to protect against energy market exposure and to maintain wholesale power contracts and stability until expenses are recovered through revenue generated in the Power Cost Adjustment Factor. Compliance Status – Rate stabilization reserve FY2019 not in compliance. It is estimated to take 3 years to build this reserve after enacting the new cost of service rate structure. d. Uses of Unanticipated and Unappropriated Electric Fund Balances – In the event that fund balance in the Electric Fund exceeds recommended minimum cash as enumerated in the above reserves, the funds may be used for the following purposes as approved by the City Council: • Reduce the Power Cost Adjustment • Reduce outstanding utility debt • Fund capital projects • Fund other one-time projects or equipment 12. Airport Fund – A contingency reserve of ninety (90) days of operating expenses will be maintained in the fund for unforeseen or emergency expenditures. The reserve will represent all operating expenses minus fuel costs and any transfers. Used funds should be replenished in the following year’s budget. Compliance Status – Airport Fund Reserve FY2019 in compliance. For all other funds, the fund balance is an indication of the balance of each particular fund at a specific time. The ultimate goal of each such fund is to have expended the fund balance at the conclusion of the activity for which the fund was established. Reserve requirements will be calculated as part of the annual budget process and any additional required funds to be added to the reserve balances will be appropriated within the budget. Funds in excess of the minimum reserves within each fund may be expended for City purposes at the will of the City Council once it has been determined that use of the excess will not endanger reserve requirements in future years. This action requires an amendment to the City’s Annual Budget and is outlined in Section III. J. Use of Unanticipated and Unappropriated General Fund Balances. 284 FY2019 Annual Budget B. Liabilities and Receivables – Procedures will be followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of receiving the invoice. Accounts Receivable procedures will target collection for a maximum of 90 days of service. The Finance Director is authorized to write-off non-collectible, non-utility accounts that are delinquent for more than 180 days, and utility accounts delinquent more than 180 days, provided proper delinquency procedures have been followed, and include this information in the Comprehensive Annual Financial Report to the City Council. C. Capital Project Funds – Every effort will be made for all monies within the Capital Project Funds to be expended in a timely manner preferably within thirty-six (36) months of receipt. Due to the long timeline of some projects, unused cash or bond proceeds will be reserved on the fund schedule and appropriated when needed. 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 approved for use according to the bond covenant and opinion of bond counsel. D. General Debt Service Funds – Revenues within this fund are stable, based on property tax revenues. Balances are maintained to meet contingencies and to make certain that the next year’s debt service payments may be met in a timely manner. Fund balance should not fall below 45 days annual debt service requirements, in accordance with IRS guidelines. Compliance Status – Debt Fund Reserve FY2019 in compliance. E. Investment of Reserve Funds – The reserve funds will be invested in accordance with the City’s investment policy. F. Ratios/Trend Analysis – Ratios and significant balances will be incorporated into both the quarterly financial reports to the City Council for the Electric, Water and General Debt Service Funds. This information will provide users with meaningful data to identify major trends of the City's financial condition through analytical procedures. The following ratios/balances will be used as key financial indicators: • Debt Ratio: Current liabilities plus long-term liabilities divided by total assets CL +LTL/TA AL < 0.5 • Times Coverage Ratio: Operating revenue less operating expense divided by annual debt service (OR-OE)/DSV AL > 1.5 The City will develop minimum/maximum levels for the above ratios/balances through analyzing of City historical trends and future projections. XVI. INTERNAL CONTROLS A. Written Procedures – Wherever possible, written procedures will be established and maintained by the Finance Director 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. 285 FY2019 Annual Budget B. Internal Audit Program – An internal audit program will be maintained by the Finance Director to ensure compliance with City policies and procedures and to prevent the potential for fraud. 1. Departmental Audits – departmental processes will be reviewed to ensure dual control of City assets and identify the opportunity for fraud potential, as well as, to ensure that departmental internal procedures are documented and updated as needed. 2. Employees or Transaction Review – Programs to be audited include Petty Cash, City Credit Card accounts, time entry, and travel. All discrepancies will be identified, and the employee’s Director will be notified. The City Manager will also be notified depending on the seriousness of the infraction. 3. The Finance Director and City Manager will present an annual audit plan to the General Government and Finance board. Results of all internal audits will be provided to the GGAF and City Council at year-end. C. Directors Responsibility – Each 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. 286 FY2019 Annual Budget FY2019 NEW POSITIONS AND POSITION CONTROL 100 - General Fund Landscape Planner 1.000107 - Planning Parks Maintenance Worker 1.000211 - Parks Fire & Life Safety Inspector 1.000402 - Fire Support Services Fire Station #7 Staffing 14.000422 - Fire Emergency Services School Resource Officer (Wagner)1.000742 - Police Operations Animal Control Officer 1.000744 - Animal Services 19.00100 - General Fund 520 - Fleet Services Fund Fleet Technician 1.000320 - Vehicle Services 1.00520 - Fleet Services Fund 540 - Joint Services Fund Business Improvement Process Expansion (BIP) 1.000503 - BIP Public Improvements Inspectors, Senior 2.000526 - Engineering 3.00540 - Joint Services Fund 570 - Information Technology Fund Convert A/V position to full time 0.500652 - IT Operations System Administrator, Lead 1.000652 - IT Operations 287 FY2019 Annual Budget Administrative Assistant 1.000652 - IT Operations 2.50570 - Information Technology Fund 600 - Airport Airport Maintenance Worker - Transition from Part-time to Full- time 0.500636 - Airport 0.50600 - Airport 660 - Water Fund Treatment Plant Technician 1.000529 - Water Plant Management Water Services Technicians 2.000553 - Water Operations Water Services Supervisor 1.000553 - Water Operations Water Services Supervisor - Inspection 1.000553 - Water Operations 5.00660 - Water Fund 288 FY2019 Annual Budget 100 - General Fund 0107 - Planning FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 ASST DIR, PLANNING 0.00 1.00 1.00 1.00 0.00 1.00 COORD, HOUSING 0.00 0.00 1.00 1.00 0.00 1.00 DIR, PLANNING 1.00 1.00 1.00 1.00 0.00 1.00 LANDSCAPE PLANNER 0.00 0.00 0.00 0.00 1.00 1.00 PLANNER 2.00 3.00 3.00 3.00 0.00 3.00 PLANNER, SENIOR 2.00 1.00 1.00 1.00 0.00 1.00 PLANNING TECHNICIAN 2.00 2.00 2.00 2.00 0.00 2.00 PRINCIPAL PLANNER 2.00 2.00 2.00 2.00 0.00 2.00 0107 - Planning 10.00 11.00 12.00 12.00 1.00 13.00 0202 - Parks Admin FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget DIR, PARKS & RECREATION 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, ADMINISTRATIVE 1.00 1.00 1.00 1.00 0.00 1.00 0202 - Parks Admin 2.00 2.00 2.00 2.00 0.00 2.00 0210 - Library FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 289 FY2019 Annual Budget 0210 - Library FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ACCOUNTING SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 ASST DIR, LIBRARY SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 COMMUNITY OUTREACH LIBRARIAN 1.00 1.00 1.00 1.00 0.00 1.00 COMMUNITY RESOURCES COORDINATOR 0.00 1.00 1.00 1.00 0.00 1.00 DIR, LIBRARY SVCS 1.00 1.00 1.00 1.00 0.00 1.00 LIBRARIAN 5.00 5.00 5.00 5.00 0.00 5.00 LIBRARIAN, SENIOR 2.00 2.00 2.00 2.00 0.00 2.00 LIBRARY AIDE 0.50 0.50 0.50 0.50 0.00 0.50 LIBRARY ASSISTANT 9.00 9.00 9.00 9.00 0.00 9.00 LIBRARY ASSISTANT, SENIOR 1.00 1.00 1.00 1.00 0.00 1.00 0210 - Library 22.50 23.50 23.50 23.50 0.00 23.50 0211 - Parks FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ASST DIR, PARKS & RECREATION 1.00 1.00 1.00 1.00 0.00 1.00 BUSINESS ANALYST 0.00 0.00 1.00 1.00 0.00 1.00 290 FY2019 Annual Budget 0211 - Parks FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MARKETING EVENTS SPECIALIST 0.00 1.00 0.00 0.00 0.00 0.00 MGR, PROJECT 0.00 0.00 1.00 1.00 0.00 1.00 PARKS MAINT WORK, SENIOR 6.00 6.00 5.00 5.00 0.00 5.00 PARKS MAINTENANCE FOREMAN 2.00 2.00 2.00 2.00 0.00 2.00 PARKS MAINTENANCE WORKER 8.00 8.00 8.00 8.00 1.00 9.00 SUPT, PARKS 1.00 1.00 1.00 1.00 0.00 1.00 URBAN FORESTER 1.00 1.00 1.00 1.00 0.00 1.00 0211 - Parks 19.00 20.00 20.00 20.00 1.00 21.00 0212 - Recreation FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 AQUATIC SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 AQUATICS MAINTENANCE WORKER 0.00 0.00 1.00 1.00 0.00 1.00 AQUATICS SUPERVISOR 1.00 1.00 1.00 1.00 0.00 1.00 COORD, CHALLENGE COURSE 0.00 0.00 1.00 1.00 0.00 1.00 COORD, YOUTH ADVENTURE PGM 1.00 1.00 1.00 1.00 0.00 1.00 291 FY2019 Annual Budget 0212 - Recreation FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget OFFICE SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 POOL/REC MAINT SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 PRM COORD, RECREATION 2.00 2.00 2.00 2.00 0.00 2.00 RECREATION ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 RECREATION SPECIALIST 4.00 4.00 4.00 4.00 0.00 4.00 RECREATION SPECIALIST, SENIOR 1.00 1.00 1.00 1.00 0.00 1.00 SPEC EVENTS & MARKETING COORD 1.00 1.00 1.00 1.00 0.00 1.00 SUPT, RECREATION 1.00 1.00 1.00 1.00 0.00 1.00 SUPT, SPECIAL SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, RECREATION 2.00 2.00 2.00 2.00 0.00 2.00 0212 - Recreation 19.00 19.00 21.00 21.00 0.00 21.00 0213 - Tennis Center FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget TENNIS CENTER ASSISTANT 1.00 1.50 1.50 1.50 0.00 1.50 TENNIS CENTER SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 TENNIS PROFESSIONAL 1.00 1.00 1.00 1.00 0.00 1.00 0213 - Tennis Center 3.00 3.50 3.50 3.50 0.00 3.50 292 FY2019 Annual Budget 0214 - Rec Programs FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORD, CHALLENGE COURSE 1.00 1.00 0.00 0.00 0.00 0.00 RECREATION ASSISTANT 4.50 5.00 5.00 5.00 0.00 5.00 0214 - Rec Programs 5.50 6.00 5.00 5.00 0.00 5.00 0215 - Garey Park FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORDINATOR 0.00 0.00 1.00 1.00 0.00 1.00 MARKETING EVENTS SPECIALIST 0.00 0.00 1.00 1.00 0.00 1.00 PARK FOREMAN 0.00 0.00 1.00 1.00 0.00 1.00 PARK MAINTENANCE WORKER 0.00 0.00 1.00 1.00 0.00 1.00 PARK MAINTENANCE WORKER, SENIOR 0.00 0.00 1.00 1.00 0.00 1.00 PARKS AND RECREATION ASSISTANT 0.00 0.00 1.50 1.50 0.00 1.50 PARKS AND RECREATION SPECIALIST 0.00 0.00 1.00 1.00 0.00 1.00 0215 - Garey Park 0.00 0.00 7.50 7.50 0.00 7.50 0218 - Arts & Culture FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ARTS AND CULTUIRE COORDINATOR 0.00 0.00 0.50 0.50 0.00 0.50 293 FY2019 Annual Budget 0218 - Arts & Culture FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 0218 - Arts & Culture 0.00 0.00 0.50 0.50 0.00 0.50 0316 - Municipal Court FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMIN, MUNICIPAL COURT 1.00 1.00 1.00 1.00 0.00 1.00 ASSOCIATE DEPUTY COURT CLERK 2.00 2.00 2.00 2.00 0.00 2.00 DEPUTY COURT CLERK 1.00 1.00 1.00 1.00 0.00 1.00 DEPUTY COURT CLERK, SENIOR 0.00 0.00 1.00 1.00 0.00 1.00 MUNICIPAL COURT JUDGE 0.50 0.50 0.50 0.50 0.00 0.50 SUPV, MUNICIPAL COURT 1.00 1.00 1.00 1.00 0.00 1.00 0316 - Municipal Court 5.50 5.50 6.50 6.50 0.00 6.50 0402 - Fire Support Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT FIRE CHIEF 2.00 2.00 2.00 2.00 0.00 2.00 BATTALION CHIEF 2.00 2.00 2.00 2.00 0.00 2.00 EMERGENCY MANAGEMENT COOR 1.00 1.00 1.00 1.00 0.00 1.00 FIRE CAPTAIN 3.00 3.00 3.00 3.00 0.00 3.00 294 FY2019 Annual Budget 0402 - Fire Support Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget FIRE CHIEF 1.00 1.00 1.00 1.00 0.00 1.00 FIRE LIEUTENANT 2.00 3.00 3.00 3.00 1.00 4.00 FIRE PLANS/CODE INSPECTOR 1.00 0.00 0.00 0.00 0.00 0.00 SUPV, ADMINISTRATIVE 1.00 1.00 1.00 1.00 0.00 1.00 0402 - Fire Support Services 14.00 14.00 14.00 14.00 1.00 15.00 0422 - Fire Emergency Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BATTALION CHIEF 3.00 3.00 3.00 3.00 0.00 3.00 FIRE CAPTAIN 6.00 6.00 6.00 6.00 0.00 6.00 FIRE DRIVER 21.00 21.00 21.00 21.00 0.00 21.00 FIRE LIEUTENANT 15.00 15.00 15.00 15.00 0.00 15.00 FIREFIGHTER 39.00 42.00 42.00 42.00 14.00 56.00 MEDICAL HEALTH AND FITNESS COORD 0.00 0.50 0.00 0.00 0.00 0.00 QUALITY IMPROVEMENT AND COMPLIANCE COORDINATOR 0.00 0.00 0.50 0.50 -0.50 0.00 0422 - Fire Emergency Services 84.00 87.50 87.50 87.50 13.50 101.00 0533 - Solid Waste and Recycling Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 295 FY2019 Annual Budget 0533 - Solid Waste and Recycling Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget SOLID WASTE/RECYCLING COOR 1.00 0.00 0.00 0.00 0.00 0.00 0533 - Solid Waste and Recycling Services 1.00 0.00 0.00 0.00 0.00 0.00 0536 - Inspections FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ASSISTANT BUILDING OFFICIAL 0.00 1.00 1.00 1.00 0.00 1.00 BUILDING INSPECTOR 5.00 5.00 5.00 5.00 1.00 6.00 BUILDING PLANS EXAMINER 2.00 2.00 2.00 2.00 0.00 2.00 CHIEF BUILDING INSPECTOR 1.00 1.00 1.00 1.00 0.00 1.00 CHIEF BUILDING OFFICIAL 1.00 1.00 1.00 1.00 0.00 1.00 CHIEF PLANS EXAMINER 1.00 1.00 1.00 1.00 0.00 1.00 PERMIT TECHNICIAN 3.00 3.00 3.00 3.00 0.00 3.00 0536 - Inspections 13.00 14.00 14.00 14.00 1.00 15.00 0602 - Administrative Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ASSISTANT TO THE CITY MANAGER 1.00 1.00 1.00 1.00 0.00 1.00 CITY MANAGER 1.00 1.00 1.00 1.00 0.00 1.00 COORD, HOUSING 1.00 1.00 0.00 0.00 0.00 0.00 296 FY2019 Annual Budget 0602 - Administrative Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORD, PLANNING PROJECT 1.00 1.00 1.00 1.00 0.00 1.00 EXECUTIVE ASSISTANT 2.00 2.00 2.00 2.00 0.00 2.00 MAIL COURIER 1.00 1.00 1.00 1.00 0.00 1.00 MGR, ASSISTANT CITY 2.00 2.00 2.00 2.00 0.00 2.00 MGR, CIP 1.00 1.00 1.00 1.00 0.00 1.00 0602 - Administrative Services 10.00 10.00 9.00 9.00 0.00 9.00 0635 - City Secretary FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ASSISTANT CITY SECRETARY 1.00 1.00 1.00 1.00 0.00 1.00 CITY SECRETARY 1.00 1.00 1.00 1.00 0.00 1.00 COORD, RECORDS 1.00 1.00 1.00 1.00 0.00 1.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 OPEN RECORDS SPECIALIST 0.00 0.00 1.00 1.00 0.00 1.00 RECORDS SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 0635 - City Secretary 5.00 5.00 6.00 6.00 0.00 6.00 0655 - Communications FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget INFORMATION SPECIALIST 0.00 1.00 1.00 1.00 0.00 1.00 297 FY2019 Annual Budget 0655 - Communications FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MGR, PUBLIC COMMUNICATIONS 1.00 1.00 1.00 1.00 0.00 1.00 MULTI-MEDIA SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 0655 - Communications 2.00 3.00 3.00 3.00 0.00 3.00 0702 - Police Admin FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ASSISTANT CHIEF OF POLICE 1.00 1.00 1.00 1.00 0.00 1.00 POLICE CHIEF 1.00 1.00 1.00 1.00 0.00 1.00 PUBLIC SAFETY INFO SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, ADMINISTRATIVE 1.00 1.00 1.00 1.00 0.00 1.00 0702 - Police Admin 4.00 4.00 4.00 4.00 0.00 4.00 0742 - Police Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORD, VICTIM SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 CRIME SCENE SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 CRIMINAL INTELLIGENCE ANALYST 1.00 1.00 1.00 1.00 0.00 1.00 EMERGENCY COMM OPERATOR 7.00 9.00 9.00 9.00 0.00 9.00 298 FY2019 Annual Budget 0742 - Police Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget EMERGENCY COMM OPERATOR, SR 5.00 5.00 5.00 5.00 0.00 5.00 MGR, EMERGENCY COMMUNICATIONS 1.00 1.00 1.00 1.00 0.00 1.00 PARKING ENFORCEMENT OFFICER 0.00 0.00 1.00 1.00 0.00 1.00 POLICE CAPTAIN 2.00 2.00 2.00 2.00 0.00 2.00 POLICE LIEUTENANT 9.00 9.00 9.00 9.00 0.00 9.00 POLICE OFFICER 54.00 55.00 57.00 57.00 1.00 58.00 POLICE RECORDS SPECIALIST 2.00 2.00 2.00 2.00 0.00 2.00 POLICE SERGEANT 13.00 13.00 14.00 14.00 0.00 14.00 PROPERTY & EVIDENCE CTRL TECH 1.00 1.00 1.00 1.00 0.00 1.00 PUB SAFETY VOLUNTEER PGM COORD 0.50 0.50 0.50 0.50 0.00 0.50 SUPV, EMERGENCY COMM 4.00 4.00 4.00 4.00 0.00 4.00 SUPV, POLICE RECORDS 1.00 1.00 1.00 1.00 0.00 1.00 0742 - Police Operations 102.50 105.50 109.50 109.50 1.00 110.50 0744 - Animal Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 299 FY2019 Annual Budget 0744 - Animal Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ANIMAL CONTROL OFFICER 2.00 2.00 2.00 2.00 1.00 3.00 ANIMAL HEALTH TECHNICIAN 2.00 2.00 2.00 2.00 0.00 2.00 ANIMAL SHELTER TECHNICIAN 1.50 1.50 1.50 1.50 0.00 1.50 COORD, ANIMAL SVCS MKTG 2.00 2.00 2.00 2.00 0.00 2.00 MGR, ANIMAL SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, ANIMAL CARE 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, ANIMAL CONTROL 1.00 1.00 1.00 1.00 0.00 1.00 0744 - Animal Services 10.50 10.50 10.50 10.50 1.00 11.50 0745 - Code Enforcement FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget CHIEF CODE ENFORCEMENT OFFICER 1.00 1.00 1.00 1.00 0.00 1.00 CODE ENFORCEMENT OFFICER 4.00 4.00 4.00 4.00 0.00 4.00 0745 - Code Enforcement 5.00 5.00 5.00 5.00 0.00 5.00 0802 - Public Works FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORD, TRANS PLANNING 1.00 1.00 1.00 1.00 0.00 1.00 PUBLIC WORKS DIRECTOR 0.00 1.00 1.00 1.00 0.00 1.00 300 FY2019 Annual Budget 0802 - Public Works FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget SOLID WASTE/RECYCLING COOR 1.00 1.00 1.00 1.00 0.00 1.00 TRANSPORTATION ANALYST 1.00 1.00 1.00 1.00 0.00 1.00 0802 - Public Works 3.00 4.00 4.00 4.00 0.00 4.00 0846 - Streets FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUSINESS SYSTEMS ANALYST 0.00 0.00 1.00 1.00 0.00 1.00 HEAVY EQUIPMENT OPERATOR 3.00 3.00 3.00 3.00 0.00 3.00 LIGHT EQUIPMENT OPERATOR 9.00 9.00 9.00 9.00 0.00 9.00 MGR, TRANSPORTATION SVCS 1.00 1.00 0.00 0.00 0.00 0.00 PAVING FOREMAN 1.00 1.00 1.00 1.00 0.00 1.00 SIGN & SIGNAL FIELD TECHNICIAN 1.00 1.00 2.00 2.00 0.00 2.00 STREETS FOREMAN 2.00 2.00 2.00 2.00 0.00 2.00 STREETS MAINTENANCE WORKER 0.75 0.75 0.75 0.75 0.00 0.75 SUPT, STREETS & DRAINAGE 1.00 1.00 1.00 1.00 0.00 1.00 0846 - Streets 18.75 18.75 19.75 19.75 0.00 19.75 100-0448 - Fire EMS FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 301 FY2019 Annual Budget 100-0448 - Fire EMS FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget FIREFIGHTER 0.00 0.00 0.00 0.00 22.00 22.00 QUALITY IMPROVEMENT AND COMPLIANCE COORDINATOR 0.00 0.00 0.00 0.00 1.00 1.00 100-0448 - Fire EMS 0.00 0.00 0.00 0.00 23.00 23.00 100 - General Fund 359.25 371.75 387.75 387.75 42.50 430.25 201 - Tourism Fund 0208 - CVB FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORD, MARKETING 1.00 1.00 1.00 1.00 0.00 1.00 COORD, VISITOR CENTER 1.00 1.00 1.00 1.00 0.00 1.00 GROUP SALES & SERVICING COORD 1.00 1.00 1.00 1.00 0.00 1.00 MGR, TOURISM/CVB 1.00 1.00 1.00 1.00 0.00 1.00 VISITOR INFORMATION SPECIALIST 0.50 0.50 0.50 0.50 0.00 0.50 0208 - CVB 4.50 4.50 4.50 4.50 0.00 4.50 201 - Tourism Fund 4.50 4.50 4.50 4.50 0.00 4.50 233 - Juvenile Fund 233-0316 - Juvenile Fund FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 302 FY2019 Annual Budget 233-0316 - Juvenile Fund FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget DEPUTY COURT CLERK, SENIOR 1.00 1.00 0.00 0.00 0.00 0.00 233-0316 - Juvenile Fund 1.00 1.00 0.00 0.00 0.00 0.00 233 - Juvenile Fund 1.00 1.00 0.00 0.00 0.00 0.00 244 - Paramedic 0448 - EMS FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget FIREFIGHTER 15.00 18.00 22.00 22.00 -22.00 0.00 MEDICAL HEALTH AND FITNESS COORD 0.00 0.50 0.00 0.00 0.00 0.00 QUALITY IMPROVEMENT AND COMPLIANCE COORDINATOR 0.00 0.00 0.50 0.50 -0.50 0.00 0448 - EMS 15.00 18.50 22.50 22.50 -22.50 0.00 244 - Paramedic 15.00 18.50 22.50 22.50 -22.50 0.00 500 - Facilities Maintenance Funds 0319 - Facilities FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUILDING MAINT TECHNICIAN 2.00 2.00 2.00 2.00 0.00 2.00 BUILDING MAINT TECHNICIAN, SR 2.00 2.00 2.00 2.00 0.00 2.00 FACILITIES FOREMAN 1.00 1.00 1.00 1.00 0.00 1.00 303 FY2019 Annual Budget 0319 - Facilities FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MGR, PROJECT 1.00 1.00 0.00 0.00 0.00 0.00 SUPT, FACILITIES 1.00 1.00 1.00 1.00 0.00 1.00 0319 - Facilities 7.00 7.00 6.00 6.00 0.00 6.00 500 - Facilities Maintenance Funds 7.00 7.00 6.00 6.00 0.00 6.00 520 - Fleet Services Fund 0320 - Vehicle Services FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget FLEET MANAGER 1.00 1.00 1.00 1.00 0.00 1.00 MECHANIC 1.00 1.00 1.00 1.00 1.00 2.00 MECHANIC, LEAD 1.00 1.00 1.00 1.00 0.00 1.00 MECHANIC, MASTER 5.00 5.00 5.00 5.00 0.00 5.00 OFFICE SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 0320 - Vehicle Services 9.00 9.00 9.00 9.00 1.00 10.00 520 - Fleet Services Fund 9.00 9.00 9.00 9.00 1.00 10.00 540 - Joint Services Fund 0302 - Finance Administration FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 304 FY2019 Annual Budget 0302 - Finance Administration FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 BUDGET ANALYST 1.00 1.00 1.00 1.00 0.00 1.00 BUSINESS SYSTEMS ANALYST 0.00 0.00 1.00 1.00 0.00 1.00 DIR, FINANCE 1.00 1.00 1.00 1.00 0.00 1.00 MGR, BUDGET 1.00 1.00 1.00 1.00 0.00 1.00 TREASURER 0.00 1.00 1.00 1.00 0.00 1.00 0302 - Finance Administration 4.00 5.00 6.00 6.00 0.00 6.00 0315 - Accounting FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ACCOUNTANT 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTANT, SENIOR 3.00 3.00 3.00 3.00 0.00 3.00 ACCOUNTING SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTING SPECIALIST, SENIOR 3.00 3.00 3.00 3.00 0.00 3.00 ASSITANT CONTROLLER 0.00 1.00 1.00 1.00 0.00 1.00 CONTROLLER 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, ACCOUNTING SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 0315 - Accounting 10.00 11.00 11.00 11.00 0.00 11.00 305 FY2019 Annual Budget 0317 - Purchasing FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUYER 1.00 1.00 1.00 1.00 0.00 1.00 BUYER, SENIOR 1.00 1.00 1.00 1.00 0.00 1.00 COORD, CONTRACT 1.00 1.00 1.00 1.00 0.00 1.00 COORD, WAREHOUSE 1.00 1.00 1.00 1.00 0.00 1.00 MGR, PURCHASING 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, WAREHOUSE 1.00 1.00 1.00 1.00 0.00 1.00 WAREHOUSE WORKER 2.00 2.00 2.00 2.00 0.00 2.00 0317 - Purchasing 8.00 8.00 8.00 8.00 0.00 8.00 0321 - Customer Care FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget AMI & BILLING SPECIALIST 4.00 4.00 4.00 4.00 0.00 4.00 BUSINESS ANALYST 1.00 1.00 1.00 1.00 0.00 1.00 COORD, AIRPORT BUSINESS OPS 1.00 1.00 1.00 1.00 0.00 1.00 DEVELOPMENT ACCOUNT SPECIALIST 3.00 3.00 3.00 3.00 0.00 3.00 DIR, CUSTOMER CARE 1.00 1.00 1.00 1.00 0.00 1.00 MGR, CUSTOMER CARE OPS 1.00 1.00 1.00 1.00 0.00 1.00 306 FY2019 Annual Budget 0321 - Customer Care FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget SUPV, UTILITY CUSTOMER SVC 3.00 3.00 3.00 3.00 0.00 3.00 UTILITY CUSTOMER SVC REP 1.00 1.00 2.00 2.00 0.00 2.00 UTILITY CUSTOMER SVC REP, SR 8.00 8.00 8.00 8.00 0.00 8.00 0321 - Customer Care 23.00 23.00 24.00 24.00 0.00 24.00 0502 - GUS Administration FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMINISTRATIVE ASSISTANT 4.00 4.00 4.00 4.00 0.00 4.00 BUSINESS PROCESS CONSULTANT 1.00 1.00 1.00 1.00 -1.00 0.00 EXECUTIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 GENERAL MANAGER-UTILITIES 1.00 1.00 1.00 1.00 0.00 1.00 MGR, UTILITY DEP GEN 1.00 1.00 1.00 1.00 0.00 1.00 OFFICE SPECIALIST 0.00 0.00 1.00 1.00 0.00 1.00 RECORDS SPECIALIST 1.00 1.00 1.00 1.00 0.00 1.00 0502 - GUS Administration 9.00 9.00 10.00 10.00 -1.00 9.00 0503 - BIP FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUSINESS PROCESS CONSULTANT 0.00 0.00 0.00 0.00 1.00 1.00 307 FY2019 Annual Budget 0503 - BIP FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUSINIESS IMPROVEMENT ANALYST 0.00 0.00 0.00 0.00 1.00 1.00 0503 - BIP 0.00 0.00 0.00 0.00 2.00 2.00 0526 - Engineering FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUILDING INSPECTOR 1.00 1.00 1.00 1.00 -1.00 0.00 CONTRACT COORDINATOR 0.00 0.00 1.00 1.00 0.00 1.00 COORD, REAL ESTATE SVCS 1.00 1.00 1.00 1.00 0.00 1.00 DIR, SYSTEMS ENGINEERING 1.00 1.00 1.00 1.00 0.00 1.00 INSPECTIONS SUPERVISOR 0.00 1.00 1.00 1.00 0.00 1.00 INSPECTOR, MASTER 1.00 1.00 1.00 1.00 0.00 1.00 MGR, CIP 1.00 1.00 1.00 1.00 0.00 1.00 MGR, PROJECT 2.00 2.00 2.00 2.00 0.00 2.00 PUB IMPROVEMNT INSP SR 1.00 1.00 1.00 1.00 2.00 3.00 PUB IMPROVEMNT INSP, SR 2.00 2.00 2.00 2.00 0.00 2.00 PUBLIC IMPROVEMENT INSP 1.00 1.00 1.00 1.00 0.00 1.00 PUBLIC IMPROVEMENT INSP, SR 1.00 1.00 1.00 1.00 0.00 1.00 308 FY2019 Annual Budget 0526 - Engineering FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget TRANSPORTATION ENGINEER 1.00 1.00 1.00 1.00 0.00 1.00 UTILITY ENGINEER 1.00 1.00 1.00 1.00 0.00 1.00 UTILITY SYSTEMS INFO MANAGER 1.00 1.00 1.00 1.00 0.00 1.00 WATER UTILITY ENGINEER 1.00 1.00 1.00 1.00 0.00 1.00 0526 - Engineering 16.00 17.00 18.00 18.00 1.00 19.00 0534 - Conservation FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ENERGY AUDITOR/COORDINATOR 1.00 1.00 1.00 1.00 -1.00 0.00 MARKET DATA ANALYST 1.00 1.00 1.00 1.00 0.00 1.00 MARKET PROGRAM COORD 1.00 1.00 1.00 1.00 0.00 1.00 MARKETING & CONSERVATION MGR 1.00 1.00 1.00 1.00 0.00 1.00 UTILITY CONSERVATION COOR 1.00 1.00 1.00 1.00 0.00 1.00 0534 - Conservation 5.00 5.00 5.00 5.00 -1.00 4.00 0547 - Engineering Support FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget BUSINESS SYSTEMS ANALYST 1.00 1.00 2.00 2.00 0.00 2.00 COORD, SYS ENG PROJECT 1.00 1.00 0.00 0.00 0.00 0.00 309 FY2019 Annual Budget 0547 - Engineering Support FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget GIS ANALYST 3.00 3.00 3.00 3.00 0.00 3.00 SUPV, GIS 0.00 0.00 1.00 1.00 0.00 1.00 SUPV, SYSTEMS ENGINEERING 1.00 1.00 0.00 0.00 0.00 0.00 SYSTEMS ENGINEERING ASSOCIATE 4.00 4.00 4.00 4.00 0.00 4.00 0547 - Engineering Support 10.00 10.00 10.00 10.00 0.00 10.00 0637 - Economic Development FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 ECONOMIC DEVELOPMENT DIRECTOR 1.00 1.00 1.00 1.00 0.00 1.00 MGR, ECO DEVELOPMENT PGM 1.00 1.00 1.00 1.00 0.00 1.00 MGR, MAIN STREET 0.00 0.00 1.00 1.00 0.00 1.00 0637 - Economic Development 3.00 3.00 4.00 4.00 0.00 4.00 0639 - Human Resources FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMIN, BENEFIT& WELLNSS PGM 1.00 1.00 1.00 1.00 0.00 1.00 ASST DIR, HUMAN RESOURCES 1.00 1.00 1.00 1.00 0.00 1.00 BUSINESS SYSTEMS ANALYST 0.00 0.00 1.00 1.00 0.00 1.00 310 FY2019 Annual Budget 0639 - Human Resources FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget DIR, HUMAN RESOURCES 1.00 1.00 1.00 1.00 0.00 1.00 HR GENERALIST, LEAD 1.00 1.00 1.00 1.00 0.00 1.00 HUMAN RESOURCES GENERALIST 2.00 2.00 1.00 1.00 0.00 1.00 HUMAN RESOURCES SPECIALIST 1.00 1.00 2.00 2.00 0.00 2.00 0639 - Human Resources 7.00 7.00 8.00 8.00 0.00 8.00 0653 - Main Street FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MGR, MAIN STREET 1.00 1.00 0.00 0.00 0.00 0.00 0653 - Main Street 1.00 1.00 0.00 0.00 0.00 0.00 0654 - Legal FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ASSISTANT CITY ATTORNEY 1.00 1.00 1.00 1.00 0.00 1.00 CITY ATTORNEY 1.00 1.00 1.00 1.00 0.00 1.00 EXECUTIVE ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 FIRST ASST CITY ATTORNEY 1.00 1.00 1.00 1.00 0.00 1.00 LEGAL ASSISTANT 1.00 1.00 1.00 1.00 0.00 1.00 0654 - Legal 5.00 5.00 5.00 5.00 0.00 5.00 311 FY2019 Annual Budget 540 - Joint Services Fund 101.00 104.00 109.00 109.00 1.00 110.00 570 - Information Technology Fund 0652 - IT Operating FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ADMIN, NETWORK 2.00 2.00 2.00 2.00 0.00 2.00 ADMIN, SYSTEMS 2.00 2.00 1.00 1.00 0.00 1.00 ADMIN, SYSTEMS SENIOR 0.00 0.00 1.00 1.00 0.00 1.00 ADMINISTRATIVE ASSISTANT 0.00 0.00 0.00 0.00 1.00 1.00 DIR, ASST IT 1.00 1.00 1.00 1.00 0.00 1.00 DIR, IT 1.00 1.00 1.00 1.00 0.00 1.00 EMAIL ADMINISTRATOR 1.00 1.00 1.00 1.00 0.00 1.00 ENTERPRISE ARCHITECT 1.00 1.00 1.00 1.00 0.00 1.00 IT SUPPORT SPECIALIST 2.00 2.50 2.50 2.50 0.50 3.00 MGR, IT OPERATIONS 1.00 1.00 1.00 1.00 0.00 1.00 MGR, IT OPREATIONS 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, IT 1.00 1.00 1.00 1.00 0.00 1.00 SYSTEM ADMINISTRATOR, LEAD 0.00 0.00 0.00 0.00 1.00 1.00 SYSTEMS ANALYST 2.00 3.00 3.00 3.00 0.00 3.00 312 FY2019 Annual Budget 0652 - IT Operating FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget SYSTEMS ANALYST, SENIOR 2.00 4.00 5.00 5.00 0.00 5.00 WEB DEVELOPER 1.00 1.00 1.00 1.00 0.00 1.00 0652 - IT Operating 18.00 21.50 22.50 22.50 2.50 25.00 570 - Information Technology Fund 18.00 21.50 22.50 22.50 2.50 25.00 600 - Airport Fund 0636 - Airport FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget AIRPORT ATTENDANT 2.00 2.00 2.00 2.00 0.00 2.00 AIRPORT MAINTENANCE WORKER 0.50 1.50 1.50 1.50 0.50 2.00 COORD, AIRPORT MAINT 1.00 1.00 1.00 1.00 0.00 1.00 MGR, AIRPORT 1.00 1.00 1.00 1.00 0.00 1.00 0636 - Airport 4.50 5.50 5.50 5.50 0.50 6.00 600 - Airport Fund 4.50 5.50 5.50 5.50 0.50 6.00 610 - Electric Fund 0521 - SCADA FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget FIBER INFRASTRUCTURE TECH 0.00 0.00 1.00 1.00 0.00 1.00 313 FY2019 Annual Budget 0521 - SCADA FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget SCADA / I & C TECHNICIAN, I 0.00 0.00 2.00 2.00 0.00 2.00 SCADA TECHNICIAN, II 1.00 1.00 0.00 0.00 0.00 0.00 SCADA TECHNICIAN, SR 2.00 2.00 1.00 1.00 0.00 1.00 SUPV, SCADA 1.00 1.00 1.00 1.00 0.00 1.00 0521 - SCADA 4.00 4.00 5.00 5.00 0.00 5.00 0522 - Electric Administration FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget DIR, UTILITY 0.50 0.50 0.00 0.00 0.00 0.00 SAFETY & TRAINING SPECIALIST 1.00 1.00 0.00 0.00 0.00 0.00 SUPV, SAFETY & TRAINING 1.00 1.00 0.00 0.00 0.00 0.00 0522 - Electric Administration 2.50 2.50 0.00 0.00 0.00 0.00 0524 - Metering FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget FIBER INFRASTRUCTURE TECH 0.00 1.00 0.00 0.00 0.00 0.00 FIELD COLLECTION REP 1.00 1.00 1.00 1.00 0.00 1.00 FIELD CUSTOMER SERVICE TECH 2.00 2.00 0.00 0.00 0.00 0.00 METERING TECHNICIAN 2.00 2.00 6.00 6.00 0.00 6.00 314 FY2019 Annual Budget 0524 - Metering FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget METERING TECHNICIAN, SENIOR 2.00 2.00 2.00 2.00 0.00 2.00 METERING TECHNICIAN, SR 1.00 1.00 1.00 1.00 0.00 1.00 MGR, TECHNICAL SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 SUPV, METER SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 WATER SERVICES TECH, TRAINEE 1.00 1.00 0.00 0.00 0.00 0.00 0524 - Metering 11.00 12.00 12.00 12.00 0.00 12.00 0525 - T&D Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget ELEC JOURNEY LINEMAN CREW LD 4.00 4.00 4.00 4.00 0.00 4.00 ELEC PLANNER SCHEDULER 3.00 3.00 3.00 3.00 0.00 3.00 ELECTRIC APPRENTICE LINEMAN 1.00 1.00 1.00 1.00 0.00 1.00 ELECTRIC APPRENTICE LINEMAN 4.00 4.00 4.00 4.00 0.00 4.00 ELECTRIC JOURNEYMAN LINEMAN 4.00 4.00 4.00 4.00 0.00 4.00 ELECTRIC LINEMAN 7.00 7.00 7.00 7.00 0.00 7.00 ELECTRIC LINEMAN APPRENTICE 1.00 1.00 1.00 1.00 0.00 1.00 315 FY2019 Annual Budget 0525 - T&D Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MGR, ELECTRIC OPERATIONS 1.00 1.00 1.00 1.00 0.00 1.00 SUBSTATION I & C TECHNICIAN 1.00 1.00 1.00 1.00 0.00 1.00 SUBSTATION I & C TECHNICIAN 1.00 1.00 1.00 1.00 0.00 1.00 SUBSTATION TECHNICIAN 2.00 2.00 2.00 2.00 0.00 2.00 SUPV, ELEC OPERATIONS 4.00 4.00 4.00 4.00 0.00 4.00 0525 - T&D Operations 33.00 33.00 33.00 33.00 0.00 33.00 0537 - Resource Management FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MGR, RESOURCE PLAN & INTEG 1.00 1.00 1.00 1.00 0.00 1.00 UTILITIES ANALYST 1.00 2.00 2.00 2.00 0.00 2.00 0537 - Resource Management 2.00 3.00 3.00 3.00 0.00 3.00 0555 - System Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget DIR, UTILITY 0.00 0.00 0.50 0.50 0.00 0.50 SAFETY & TRAINING SPECIALIST 0.00 1.00 2.00 2.00 0.00 2.00 SUPV, CONTROL CENTER 3.00 3.00 3.00 3.00 0.00 3.00 SUPV, SAFETY & TRAINING 0.00 0.00 1.00 1.00 0.00 1.00 UTILITY SYSTEM OPERATOR 6.00 6.00 6.00 6.00 0.00 6.00 316 FY2019 Annual Budget 0555 - System Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget UTILITY SYSTEMS LOCATOR 3.00 3.00 3.00 3.00 0.00 3.00 UTILITY SYSTEMS OPERATOR 1.00 1.00 1.00 1.00 0.00 1.00 0555 - System Operations 13.00 14.00 16.50 16.50 0.00 16.50 0557 - Electrical Engineering FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget COORD, ASSOC ELECTRIC PROJ 1.00 1.00 1.00 1.00 0.00 1.00 COORD, ELECTRIC PROJ 4.00 4.00 4.00 4.00 0.00 4.00 ELECTRIC SERVICE DELIVERY SUP 1.00 1.00 1.00 1.00 0.00 1.00 MGR, ELECTRIC ENGINEERING 1.00 1.00 1.00 1.00 0.00 1.00 0557 - Electrical Engineering 7.00 7.00 7.00 7.00 0.00 7.00 610 - Electric Fund 72.50 75.50 76.50 76.50 0.00 76.50 640 - Stormwater Fund 0845 - Stormwater FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget CREWMAN I 0.50 0.50 0.50 0.50 0.00 0.50 DRAINAGE FOREMAN 1.00 1.00 1.00 1.00 0.00 1.00 HEAVY EQUIPMENT OPERATOR 1.00 1.00 1.00 1.00 0.00 1.00 317 FY2019 Annual Budget 0845 - Stormwater FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget LIGHT EQUIPMENT OPERATOR 5.00 5.00 5.00 5.00 0.00 5.00 SIGN & SIGNAL FIELD TECHNICIAN 1.00 1.00 0.00 0.00 0.00 0.00 STORMWATER SUPV, MS4 1.00 1.00 1.00 1.00 0.00 1.00 0845 - Stormwater 9.50 9.50 8.50 8.50 0.00 8.50 640 - Stormwater Fund 9.50 9.50 8.50 8.50 0.00 8.50 660 - Water Fund 0527 - Water Administration FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget DIR, UTILITY 0.50 0.50 0.50 0.50 0.00 0.50 0527 - Water Administration 0.50 0.50 0.50 0.50 0.00 0.50 0529 - Water Plant Management FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget PLANT OPERATIONS SUPERVISOR 1.00 1.00 1.00 1.00 0.00 1.00 PLANT OPERATIONS TECH 1.00 1.00 1.00 1.00 0.00 1.00 PLANT OPERATIONS TECH, SR 3.00 3.00 3.00 3.00 0.00 3.00 PLANT OPERATIONS TECHNICIAN 2.00 2.00 2.00 2.00 1.00 3.00 SUPT, PLANT OPERATIONS 1.00 1.00 1.00 1.00 0.00 1.00 318 FY2019 Annual Budget 0529 - Water Plant Management FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget 0529 - Water Plant Management 8.00 8.00 8.00 8.00 1.00 9.00 0531 - Wastewater Plant Management FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget PLANT OPERATIONS SUPERVISOR 1.00 1.00 1.00 1.00 0.00 1.00 PLANT OPERATIONS TECH, SR 4.00 4.00 4.00 4.00 0.00 4.00 PLANT OPERATIONS TECH, TRAINEE 1.00 1.00 1.00 1.00 0.00 1.00 PLANT OPERATIONS TECHNICIAN 1.00 1.00 1.00 1.00 0.00 1.00 0531 - Wastewater Plant Management 7.00 7.00 7.00 7.00 0.00 7.00 0553 - Water Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget MGR, WATER SERVICES 1.00 1.00 1.00 1.00 0.00 1.00 SAFETY & TRAINING SPECIALIST 1.00 0.00 0.00 0.00 0.00 0.00 SUPV, WATER SERVICES 5.00 5.00 5.00 5.00 1.00 6.00 SUPV, WATER SERVICES INSPECTION 0.00 0.00 0.00 0.00 1.00 1.00 WATER SERVICES TECH, TRAINEE 13.00 13.00 15.00 15.00 0.00 15.00 319 FY2019 Annual Budget 0553 - Water Operations FY2016 FY2017 FY2018 FY2019 Base FY2019 Changes FY2019 Budget WATER SERVICES TECHNICIAN 13.00 13.00 13.00 13.00 2.00 15.00 WATER SERVICES TECHNICIAN, SR 7.00 7.00 7.00 7.00 0.00 7.00 WATER SVCS TECH SPECIALIST 2.00 2.00 2.00 2.00 0.00 2.00 0553 - Water Operations 42.00 41.00 43.00 43.00 4.00 47.00 660 - Water Fund 57.50 56.50 58.50 58.50 5.00 63.50 658.75 684.25 710.25 710.25 30.00 740.25Total: 320 FY2019 Annual Budget Contingency Reserve Requirement Worksheet These pages provide a listing of the City’s Contingency Reserve Requirements per Section XII.B of the Fiscal and  Budgetary Policy.  MAJOR OPERATING FUNDS  A priority in the development of the FY2019 budget was establishing a 90‐day operating contingency for all major  funds.  The chart below shows the funds that currently meet or exceed the 90‐day operating budget requirement.     CITYWIDE CONTINGENCY  The Citywide contingency reserve requirement is 75 days of operating expenses.  Only the General, Stormwater  Drainage, Water Services, Airport, 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.   FY2019 Total  Expenditures  Non‐Operating  Expenditures  Total Operating  Expenditures  75 Day  Compliance  Citywide  Reserves  Contingency  Requirement  Over/Under  354,249,259 (235,472,234) 118,777,025 24,406,281 24,659,989 253,708      General  Fund   Water Fund   Electric Fund  CVB Fund  Fleet Fund    Facilities  Fund  IT Fund   Airport Fund    Stormwater  Fund  Total Expenditures 69,396,190     76,321,635     82,184,177     1,292,582       6,172,042       3,527,893       6,956,569       3,817,214       4,685,487                                                              Capital 2,501,274       33,968,670     8,154,165       ‐                    4,368,197       2,644,007       4,396,261       190,000           2,605,845        Debt Service ‐                    6,355,111       4,576,495        Fuel ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    2,400,000       ‐                     General Government Contracts 858,245           ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Interfund Charges 17,646,301     4,972,768       8,384,589       82,277             102,980           ‐                    368,417           245,655           181,468            One Time 376,625           ‐                    10,100             88,700             ‐                    20,000             ‐                    ‐                    ‐                     Purchased Power ‐                    ‐                    44,500,000     ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Solid Waste 7,902,414       ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Street Maintenance 478,500           ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Transfer Out 346,000           615,787           ‐                    21,783             3,000               ‐                    ‐                    ‐                    ‐                     Grand Total 30,109,359     45,912,336     65,625,349     192,760           4,474,177       2,664,007       4,764,678       2,835,655       2,787,313                                                         Net Expenditures 39,286,831     30,409,299     16,558,828     1,099,822       1,697,865       863,886           2,191,891       981,559           1,898,174                                                         90 Days Requirement 9,687,164       7,498,183       4,082,999       271,189           418,652           213,013           540,466           242,028           468,043            Reserve in Fund 9,750,000       7,498,183       4,082,999       271,189           479,322           213,013           543,744           264,442           578,286            Over/(Under) 90 Compliance 62,836             ‐                    ‐                    ‐                    60,670             ‐                    3,278               22,414             110,243            90 Day Operating Contingency 321 FY2019 Annual Budget APPROVED FY2019 BUDGET ENHANCEMENTS These pages provide a listing of all Service Level Improvements and Program Requests that have been approved in the FY2019 Annual Budget. All approved requests are listed by Funding Source and Departments. 100 - General Fund Department Description FTE Total Annexation $127,5000.000107 - Planning Landscape Planner $76,2261.000107 - Planning Books - Library Materials $20,0000.000210 - Library Landscape Maintenance Contract $20,0000.000211 - Parks Parks Maintenance Worker $51,0711.000211 - Parks San Gabriel River Algea Maintenance $12,0000.000211 - Parks Fire & Life Safety Inspector $148,4701.000402 - Fire Support Services Fire Station #7 Staffing $715,83214.000422 - Fire Emergency Services Election Expense $50,0000.000635 - City Secretary Laserfiche Licenses $10,0000.000635 - City Secretary Records Preservation - 2018 Budget $32,0000.000635 - City Secretary Records Preservation - Historic - New $28,0000.000635 - City Secretary Boards & Commissions Software $11,3000.000635 - City Secretary GTV cable channel operations $15,0000.000655 - Public Communications Forensics Upgrade $6,3950.000742 - Police Operations Investigative Supplies Line Item Increase $5,0000.000742 - Police Operations 322 FY2019 Annual Budget 100 - General Fund Department Description FTE Total Williamson County Children's Advocacy Center $5,0000.000742 - Police Operations School Resource Officer (Wagner)$172,5971.000742 - Police Operations Contract Increases $8,9670.000742 - Police Operations Animal Control Officer $116,4411.000744 - Animal Services 1/4 Cent Sales Tax Election Program $00.000802 - Public Works Neighborhood Traffic Management $20,0000.000802 - Public Works 19.00 $1,651,799100 - General Fund 323 FY2019 Annual Budget 201 - Tourism Department Description FTE Total Red Poppy Festival 20th Anniversary $30,0000.000208 - CVB Red Poppy Festival Economic Impact Study $8,7000.000208 - CVB CVB Tourism Strategic Plan $50,0000.000208 - CVB Special Event Traffic Contol $25,0000.000208 - CVB 0.00 $113,700201 - Tourism 324 FY2019 Annual Budget 203 - Street Maintenance Tax Department Description FTE Total 10 Ton Asphalt Roller $152,0000.00203-0846 - Street Maintenance 12 yard construction dump truck $137,0000.00203-0846 - Street Maintenance Backhoe Thumb Attachment $7,8000.00203-0846 - Street Maintenance Backhoe Tilt Bucket $9,0000.00203-0846 - Street Maintenance 0.00 $305,800203 - Street Maintenance Tax 325 FY2019 Annual Budget 293 - Downtown TIRZ Department Description FTE Total Library - Arts and Outdoor Program Space $30,0000.000602 - Downtown TIRZ 0.00 $30,000293 - Downtown TIRZ 326 FY2019 Annual Budget 520 - Fleet Services Fund Department Description FTE Total Fleet Technician $76,1731.000320 - Vehicle Services 1.00 $76,173520 - Fleet Services Fund 327 FY2019 Annual Budget 540 - Joint Services Fund Department Description FTE Total Customer Information System Contract $511,2500.000321 - Customer Care Business Improvement Process Expansion (BIP) $155,3321.000503 - BIP Public Improvements Inspectors, Senior $234,2382.000526 - Engineering Transportation Impact Fees $150,0000.000526 - Engineering Inspection Computers $20,0000.000526 - Engineering ESRI (GIS) services support contract increase $22,0000.000547 - Engineering Support GIS Mapping Support - Electric Model $15,0000.000547 - Engineering Support Infor EAM user licensing increase $37,0000.000547 - Engineering Support CRM Software $2,0000.000637 - Economic Development Young Professionals Group Sponsorships $2,0000.000637 - Economic Development Twelve@12 Lunches $4,0000.000637 - Economic Development Special Services Increase $5,0000.000637 - Economic Development Graphic Design $5,0000.000637 - Economic Development Commercial Broker Events $2,6000.000637 - Economic Development Business Retention Program Enhancement $2,0000.000637 - Economic Development 328 FY2019 Annual Budget 540 - Joint Services Fund Department Description FTE Total Potential Prospect Recruitment Trips $4,0000.000637 - Economic Development Fire Station 7 Hiring Expenses - Pre- employment physicals, polygraphs, psychological exams, and drug screens. $16,0000.000640 - City Wide HR TML Insurance & Claims Trend $47,0000.00540-0638 - Insurance & Legal 3.00 $1,234,420540 - Joint Services Fund 329 FY2019 Annual Budget 570 - Information Technology Fund Department Description FTE Total Administrative Assistant $64,0951.000652 - IT Operations Vehicle for Public Safety IT staff $31,0370.000652 - IT Operations System Administrator, Lead $113,3871.000652 - IT Operations Convert A/V position to full time $41,1280.500652 - IT Operations On-call stipends for Public Safety IT staff $6,4000.000652 - IT Operations 2.50 $256,047570 - Information Technology Fund 330 FY2019 Annual Budget 600 - Airport Department Description FTE Total Airport Maintenance Worker - Transition from Part-time to Full-time $33,6620.500636 - Airport 0.50 $33,662600 - Airport 331 FY2019 Annual Budget 610 - Electric Department Description FTE Total Pressure Digger $438,5500.000525 - T&D Operations 0.00 $438,550610 - Electric 332 FY2019 Annual Budget 640 - Stormwater Fund Department Description FTE Total Bat Wing Mower with Tractor $78,3000.000845 - Stormwater 0.00 $78,300640 - Stormwater Fund 333 FY2019 Annual Budget 660 - Water Fund Department Description FTE Total System Maintenance Increase $135,0000.000528 - Water Distribution Valve Machine Purchase $84,1000.000528 - Water Distribution Treatment Plant Technician $108,7321.000529 - Water Plant Management Treatment Plant Upgrade - Park Water Treatment Plant Controls $210,0000.000529 - Water Plant Management Inspection Camera Purchase $91,9500.000530 - Wastewater Distribution System Maint Increase $20,0000.000530 - Wastewater Distribution System Maintenance Increase $10,0000.000532 - Irrigation Operations Water Services Technicians $213,1772.000553 - Water Operations Water Services Supervisor $130,9511.000553 - Water Operations Water Services Supervisor - Inspection $130,9011.000553 - Water Operations 5.00 $1,134,810660 - Water Fund 334 FY2019 Annual Budget    UTILITY RATES UTILITY DEPOSIT REQUIREMENTS AND SERVICE CHARGES  The following Credit Cards are accepted: Discover, VISA, and MasterCard  Online payments can be made: http://www.georgetown.org/departments/billing/payments.php       ELECTRIC RATES – EFFECTIVE 1/1/2019      Utility Deposit  Requirements and  Service Charges Rate Notes Residential Deposit $150.00 Cash, Check or Credit Card ‐ Will be waived with qualifying 12‐month Letter of Credit. Non‐Residential Deposit 1/6 Est. Annual Bill May substitute a Letter of Credit from a bank or surety bond. Will waive with a qualifying 36‐month Letter of Credit. Meter Tampering Fee $300.00 per incident Payment Plan Admin Fee $20.00 Late Payment 10% Insufficient Check Charge $30.00 Disconnect Service Charge $30.00 for Delinquent Bill or Insufficient Check After Hours Reconnect Fee $50.00 additional Meter Reread Charge Free at Customer's Request Temporary Service $60.00 5 days New/Transfer Account Charge $30.00 add $50.00 during non‐business hours or for same day connections Meter Test at Cost Electric Rates 10/1/2018 (effective on billings after 1/1/2019) Power Cost  Adjustment Customer Charge Energy Charge Minimum Bill Discount Unit per kWh per month per kWh dollars Energy Conservation $0.20 Residential Services $0.0040 $24.80 0.09580 $24.80 $6 credit against base meter charge Net Metering Service $0.0040 $24.80 0.09580 $0.0939 per kWh Small General Service $0.0040 $50.00 0.09020 $50.00 School Services $0.0040 $200.00 0.11500 $200.00 Municipal Wastewater &  Water Pumping Service $0.0040 $195.00 0.04504 $195.00 Municipal Services $0.0040 $132.00 0.07000 $132.00 Demand Charge: $19.58 per kW Large General Services $0.0040 $175.00 0.06543 $725.00 Demand Charge: $11.00 per kW, but not less than $550.00 per month Industrial Services $0.0040 $350.00 0.05648 $8,350.00 Demand Charge: $16.00 per kW, but not less than $8,000.00 per month Large Industrial Services $0.0040 $510.00 0.05317 $39,010.00 Demand Charge: $19.25 per kW, but not less than $38,500 per month Residential Sales Tax Inside City Limits 2.00% Outside City Limits 0.00% Commercial Sales Tax Inside City Limits 8.25% Outside City Limits 6.25% 335 FY2019 Annual Budget    Water Rates ( e f f e c t i v e 1/ 1/ 2 0 19 ) Inside City Limits Outside City Limits Medicaid In Discount Medicaid Out Discount Customer Base Charge 5/8 inch meter $15.50 $18.50 5/8 (2)   ‐$4.65 (2)   ‐$5.55 3/4 inch meter $23.00 $27.50 3/4 (1)   ‐$6.90 (1)   ‐$8.25 1 inch meter $38.50 $46.00 1 1/2 inch meter $76.50 $91.50 2 inch meter $153.50 $183.50 3 inch meter $368.00 $440.00 4 inch meter $644.00 $770.00 6 in meter $1,410.00 $1,686.00 8 inch meter $2,450.00 $2,929.50 Residential Volumetric Charge Inside City Limits Outside City Limits Units per 1,000 gal per 1,000 gal 0 to 10,000 gal $1.75 $1.75 11,000 through 20,000 gal (10)$2.40 $2.40 21,000 through 40,000 gal (20)$4.00 $4.00 41,000 through 60,000 gal (30)$6.50 $6.50 Over 60,000 gallons $8.50 $8.50 Non‐Residential Volumetric Charge Size Rate 1Rate 2Tier Small Commercial <2"$2.40 $6.50 Tier 2 @ 300,001 Large Commercial 2"$2.40 $6.50 Tier 2 @ 600,001 Large Commercial 3"$2.40 $6.50 Tier 2 @ 900,001 Large Commercial 4"$2.40 $6.50 Tier 2 @ 4,000,001 Large Commercial 6"$2.40 $6.50 Tier 2 @ 6,000,001 Large Commercial 8"$2.40 $6.50 Tier 2 @ 8,000,001 Manufacturing 8"$2.40   Municipal Interruptible $2.40 Restaurant $2.40 Evaporative Cooling $2.40 Fire Flow $2.40 Irrigation Only $4.00 $8.50 Tier 2 @ 500,001 Non‐Potable Water Rates Base Rate NPI $0.00 $1.25 / kgal Fire Hydrant Meter/Bulk Rate Base Rate Deposit Hydrant Meter/Bulk Water Based on Meter size $8.50 / kgal $150.00 WATER RATES – EFFECTIVE 1/1/2019     336 FY2019 Annual Budget    WASTEWATER RATES – EFFECTIVE 1/1/2019          Wastewater Rates ( e f f e c t i v e 1/ 1/ 2 0 19 ) Customer Charge Volumetric Charge Medicaid Discount Units per month per 1,000 gal per month Residential / Small Commercial: single water meter no larger than 3/4 inch and serves only one unit, a single sewer line, no larger than four inches, ten plumbing fixtures Inside City Limits $32.00 ‐$6.40 Outside City Limits $36.75 ‐$7.35 Commercial: line six inches or smaller Inside City Limits $48.40 $2.75 Outside City Limits $55.65 $3.15 Large Commercial: line eight inches or smaller Inside City Limits $85.95 $2.75 Outside City Limits $98.95 $3.15 High Strength Commercial: restaurant, bakery, deli or other location where wastewater effluent BOD exceeds 250 mg/l (250 parts per million) Inside City Limits $48.40 $4.50 Outside City Limits $55.65 $5.20 Multifamily: apartment complexes, condominiums, residential housing with more than two individual dwelling units per water meter Inside City Limits $114.95 $2.75 Outside City Limits $132.20 $3.15 337 FY2019 Annual Budget    SOLID WASTE DISPOSAL RATES – EFFECTIVE 11/1/2017  All customers inside city limits must pay solid waste.  Customers outside city limits have the option to select City  garbage pickup.    Sales Tax on Solid Waste Service  Residential and Commercial       Inside City Limits: 8.25%       Outside City Limits: 6.25%          Public Disposal Fees at the Collection Station  Other fees set by contractor based on market to include landfill gate rates fees at Travis and Williamson County  landfills plus transportation fees to TDS facility in South Travis County.         STORMWATER DRAINAGE RATES – EFFECTIVE 10/1/2015  All residential customers inside city limits must pay a monthly charge of $6.50. Non‐Residential customers inside  city limits must pay $6.50 per unit (2,808 square feet) which is calculated on the total square footage of impervious  cover on the property.      Residential Solid Waste Svcs Inside City Limits Outside City Limits Trash Service $18.80 $26.40 Outside City: with Georgetown Utilities (cart only) Bulky Collection 2X per year Free Not Included Outside City: not included in base rate, can be negotiated between contractor and customer Seasonal Yard Trimmings Free Not Included Outside City: not included in base rate, can be negotiated between contractor and customer Additional Solid Waste Disposal Services Rate Extra Cart ‐ Trash or Recycle $9.00 Additional Yard Trimmings ‐ sticker $5.00 Additional Bulky Waste Collection ‐ $ each $28.00 Oversized Bulky Waste Collection ‐ per CY $28.00 Cart Size Change 1st Cart Exchange No charge 2nd & Subsequent $34.00 Public Disposal Fees at Collection Station Rate These fees will be set based on a combination of cubic yardage and tonnage fees as set by TDS. Freon Removal $45.00 each appliance Disposal of Dead animals (under 100 lbs)$60.00 each Residential Stormwater Drainage Services Rate Residential Inside City Limits $6.50 per month Non‐Residential Inside City Limits $6.50 per unit (2,808 sq ft) 338 FY2019 Annual Budget 339 FY2019 Annual Budget 340 FY2019 Annual Budget 341 FY2019 Annual Budget 342 FY2019 Annual Budget 343 FY2019 Annual Budget BOARDS AND COMMISSIONS ADVISORY BOARDS AMERICANS WITH DISABILITIES ACCESSIBILITY ADVISORY BOARD: Makes recommendations to the City Council regarding accessibility and other issues of concern to persons with disabilities. ANIMAL SHELTER ADVISORY BOARD: Ensures that the City of Georgetown Animal Shelter complies with all City and State laws governing its operation. ARTS & CULTURE BOARD: Established for the purpose of actively pursuing the placement of public art in public spaces and serving to coordinate, promote and support public access to the arts. CONVENTION AND VISITORS BUREAU ADVISORY BOARD: Established to advise the City Council in establishing policy regarding financial resources intended to encourage tourism in the Georgetown community. GENERAL GOVERNMENT & FINANCE ADVISORY BOARD (GGAF): Established to review and analyze the general government and finance activities of the City. GEORGETOWN ECONOMIC DEVELOPMENT CORPORATION (GEDCO): Considers requests and grants economic development funds as authorized and defined by the Internal Revenue Code of 1986, Section 4A, leading to the creation or retention of primary jobs and/or provision of significant capital investment which benefits the community of Georgetown. GEORGETOWN TRANSPORTATION ADVISORY BOARD (GTAB): The purpose and goals of the Board are to assist in the development of a continuing, comprehensive, multi-modal transportation planning process. GEORGETOWN TRANSPORTATION ENHANCEMENT CORPORATION (GTEC): The purpose of this Corporation is to promote economic and community development within the City and the State of Texas through the payment of costs for streets, roads, drainage, and other related transportation system improvements, including the payment of maintenance and operating expenses associated with such authorized projects. GEORGETOWN UTILITY SYSTEMS ADVISORY BOARD (GUS): Makes recommendations to the City Council regarding staff presentations related to capital improvement projects and priorities, utility services, resource supplies and other Council-assigned projects. GEORGETOWN VILLAGE PUBLIC IMPROVEMENT DISTRICT ADVISORY BOARD: The purpose of the Board is to advise City Council on issues facing the Georgetown Village Public Improvement District. HOUSING ADVISORY BOARD: The purpose of the Board is to advise City Council on issues to ensure that the City of Georgetown has housing that is affordable for citizens at all income levels. LIBRARY ADVISORY BOARD: Makes recommendations regarding the development of the book collection, programming, and other services provided by the Georgetown Public Library. MAIN STREET ADVISORY BOARD: Make recommendations to the City Council regarding the promotion, maintenance, and encouragement of the civic, social, commercial, tourist and economic welfare of the historic downtown central business district of Georgetown. PARKS & RECREATION ADVISORY BOARD: Advise City Council on uses of parkland and parks and recreational facilities and improvements in programs, activities, and facilities to meet community recreation needs and interests. STRATEGIC PARTNERSHIPS FOR COMMUNITY SERVICES ADVISORY BOARD: Board makes recommendations to the City Council to further the purpose of City funding to the nonprofit sector of cultivating and sustaining partnerships with 501(c)3 organizations that strengthen the City’s key priorities in Public Safety, Transportation, Housing, Parks and Recreation, Veteran Services and issues of Safety Net. UNIFIED DEVELOPMENT CODE ADVISORY COMMITTEE: Board shall make recommendations and advise the Planning & Zoning Commission and the City Council on the proposed amendments to the UDC. YOUTH ADVISORY BOARD: Established for the purpose of working, in its advisory capacity, within the community to promote healthy decision making, leadership skills and community involvement among the youth in the community. ZONING BOARD OF ADJUSTMENT: Established to hear and grant requests for Variances from the zoning standards of the Unified Development Code (UDC). 344 FY2019 Annual Budget COMMISSIONS BUILDING STANDARDS COMMISSION: Hears appeals and renders decisions on rulings by City building inspectors or officials in regard to code interpretation, enforcement, and substandard housing or structures within the City. CIVIL SERVICE COMMISSION: The Civil Service Commission is responsible for adopting, maintaining and enforcing rules governing the hiring and promotional process and serves as a disciplinary appeal board for civil service employees in the Georgetown Fire and Police Departments. ETHICS COMMISSION: It has the authority to review and investigate complaints filed involving City Officials, and may issue a written finding of the Commission's determination when appropriate. GEORGETOWN COMMISSION ON AGING: Advise the City Council on the needs and status of seniors in the entire City, recommending ways in which those needs may be met. GEORGETOWN HOUSING AUTHORITY: Establishes policy and reviews operations of subsidized housing for the Georgetown Housing Authority. HISTORICAL & ARCHITECTURAL REVIEW COMMISSION: Makes recommendations to the City Council on the designation of historic sites or districts. PLANNING & ZONING COMMISSION: The Commission is established to exercise the powers and duties of a zoning commission as permitted by law, including Local Government Code Chapter 211, the City Charter, the City Unified Development Code, and the City Code of Ordinances, as each may be amended. 345 FY2019 Annual Budget Festival Downtown GLOSSARY & INDEX 346 FY2019 Annual Budget GLOSSARY & INDEX Commonly Used Acronyms ..................... 348 Glossary ................................................... 349 Index ........................................................ 354 347 FY2019 Annual Budget COMMONLY USED ACRONYMS ALS .............................................. Advanced Life Support AMR ....................................... Automatic Meter Reading APPA ....................... American Public Power Association ASE ................................. Automotive Service Excellence BCP ........................................... Business Continuity Plan BIA ........................................... Business Impact Analysis BRA ............................................. Brazos River Authority BRE .................................. Business Retention Expansion CAD ......................................... Computer Aided Drafting CAFR .................. Comprehensive Annual Finance Report CAMPO ..........Capital Area Metro Planning Organization CAPCOG ............... Capital Area Council of Governments CCN ................. Certificates of Convenience & Necessity CCU ...................................................... Cell Control Unit CDBG ................. Community Development Block Grants CIP ........................ Capital Improvement Plan (Program) CIS ................................... Customer Information System CSR ............................. Customer Service Representative CTSUD ................... Chisholm Trail Special Utility District DFIRM ................... Digitized Flood Insurance Rate Maps EARZ ............................. Edwards Aquifer Recharge Zone EAM ............................... Enterprise Asset Management EPA ............................ Environmental Protection Agency ERCOT ...................... Electric Reliability Council of Texas ERT .................................. Encoder Receiver Transmitter ESD ...................................... Emergency Services District EST .............................................. Elevated Storage Tank ETJ ....................................... Extra-territorial Jurisdiction EVT ................................. Emergency Vehicle Technician FAA ............................... Federal Aviation Administration FBO ................................................ Fixed Base Operator FEMA ............. Federal Emergency Management Agency FERC ................. Federal Energy Regulatory Commission FTE .................................................. Full Time Equivalent GAAP .............Generally Accepted Accounting Principles GASB .......... Governmental Accounting Standards Board GCAT ..... Georgetown Communications and Technology GEDCO ....... Georgetown Economic Development Corp. GFOA ............. Government Finance Officers Association GHS ......................................... Georgetown High School GGAF ... General Government & Finance Advisory Board GIS ................................ Geographic Information System GISD ............... Georgetown Independent School District GMC ............................ Georgetown Municipal Complex GPS .........................................Global Positioning System GTAB ......... Georgetown Transportation Advisory Board GTEC ..Georgetown Transportation Enhancement Corp. GUS .................................... Georgetown Utility Systems GVPID ........................................ Georgetown Village PID HARC ....... Historical & Architectural Review Committee HEB ................................................... H.E. Butt (Grocery) HMAC ..................................... Hot Mix Asphalt Concrete HOT ............................................... Hotel Occupancy Tax HR ...................................................... Human Resources HRIS ................... Human Resources Information System HSUS .................... Humane Society of the United States HVAC ...............Heating Ventilating and Air Conditioning I & C .................................. Instrumentation and Control IDR............................................... Interval Data Recorder IOOF ........................ Independent Order of Odd Fellows IRS ........................................... Internal Revenue Service ISF ................................................. Internal Service Fund ISO ........................................... Insurance Services Office IT .............................................. Information Technology IT-EOC ............ ..Information Tech. & Emerg. Ops Center IVR ........................................ Interactive Voice Response LCRA ............................. Lower Colorado River Authority MRU ........................................ Maintenance Repair Unit NIASE.. Nat’l Institute for Automotive Service Excellence NIGP ..... National Institute of Governmental Purchasing OMS ................................. Outage Management System OTP ..................................... Overall Transportation Plan PAPI .......................... Precision Approach Path Indicator PCI ........................................ Pavement Condition Index PID ...................................... Public Improvement District PMIS ......... Pavement Management Information System RFP ................................................ Request for Proposal RMS ................................. Records Management System RSMP ......................... Regional Stormwater Master Plan SAN ............................................. Storage Area Network SCADA ........... Supervisory Control and Data Acquisition SIP ........................ Service Improvement Program (fees) SOP ............................................... Statement of Purpose SRF ............................................... Special Revenue Fund SUD ............................................... Special Utility District TCA .................................. Texas Commission on the Arts TCEQ ........ Texas Commission on Environmental Quality TCLEOSE . Texas Commission of Law Enforcement Office Standards and Education TDS .............................................. Texas Disposal System TEC ...................................... Texas Electric Cooperatives TEEX ...................... Texas Engineering Extension Service TLETS .............. Texas Law Enforcement Telecom System TXDOT .................. Texas Department of Transportation UDC ..................................... Unified Development Code VIPS ................................... Volunteers in Police Services VSC .............................................. Vehicle Service Center WCAD ....................Williamson Central Appraisal District WCHM .................. Williamson County Historical Society WD ........................................................ Western District WMD .......................... World Movement for Democracy WWTP .............................. Wastewater Treatment Plant 348 FY2019 Annual Budget GLOSSARY Accrual Accounting: A basis of accounting in which revenues are recognized in the accounting period in which they are earned, and expenses are recognized in the period in which they are incurred. Administrative Charges: The charges imposed upon a fund for support services provided by another fund. For example, the Accounting Department (Joint Services Fund) provides services to the Electric Fund, therefore the Joint Services Fund charges the Electric Fund for these services based on reasonable allocation methods. Adopted: Adopted, as used in fund summaries and department and division summaries within the budget document, represents the budget as approved by formal action of the City Council which sets the spending limits for the fiscal year. Ad Valorem: In proportion to value. A basis for levy of taxes on property. Amended Budget: Includes the adopted budget for a fiscal year, plus any budget amendments or budget transfers. Annexed Property: Land previously outside the City limits that becomes part of the City during a year through the legal process of incorporation. Appropriation: An authorization made by the City Council through an approved budget which permits the City to incur obligations and to make expenditures of resources. Appropriations lapse at the end of the fiscal year. As-Built Drawings: Revised plans submitted by a contractor upon completion of a project to reflect the changes made in specifications during the construction process. They show all exact dimensions, geometry, & location of all elements of the completed project. Assessed Valuation: A valuation set upon real estate or other property by the County Appraisal District to be used as a basis for levying taxes. Asset: Resources owned or held which have monetary value. Audit: A comprehensive review of the manner in which the government's resources were actually utilized. A certified public accountant issues an opinion over the presentation of financial statements, tests the controls over the safekeeping of assets and makes recommendations for improvements where necessary. Balance Sheet: A financial statement that discloses the assets, liabilities, reserves and balances of a specific fund as of a specific date. Balanced Budget: A budget in which planned expenditures can be met with current income from property tax, sales tax, and other revenues. Base Budget: The on-going expense for personnel, operating services and the replacement of supplies and equipment to maintain service levels. The base budget does not include new programs or projects, which are approved on an individual basis. Basis of Accounting: Timing of recognition for financial reporting purposes (when the effects of transactions or events should be recognized in financial statements). Benchmarking: Measures progress from a point in time and is something that serves as a standard by which others may be measured. Bond: A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. Budget: A plan of operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. The City of Georgetown’s budget is called the Annual Operating Plan. Budget by Program/Function: A breakdown of the annual budget that groups like expenditures by the type of program or function. Interfund charges and Internal Service fund premiums or leases are eliminated for presentation purposes. Budget Year: The fiscal year of the City which begins October 1 and ends September 30. Capital Budget: A plan of proposed capital outlays and the means of financing them for the current fiscal period. Capital or Capital Outlay: See the Capitalization Policy in this Budget for a definition of this term. Capital Expenditure: Funds spent for the acquisition of a long-term asset. Capital Improvement Program: The Capital Improvement Program (CIP) is a comprehensive plan of capital investment projects which identifies priorities as to need, method of financing, and project costs and revenues that will result during a five year period. The program is a guide for identifying current and future fiscal year requirements and becomes the basis for determining the annual capital budget. CIP or Capital Projects: A group of planned expenditures for construction of large scale assets, such as a water line. Significant maintenance projects, such as street overlay, 349 FY2019 Annual Budget are also considered capital projects, but are capitalized only in the event they extend the life of the asset. Capital Recovery Fees: Capital Recovery Fees, sometimes called “impact fees”, are developer paid infrastructure fees adopted under Chapter 395 of Texas Local Government Code or as part of a development agreement. Capital Replacement Fund: Vehicle which allows purchase of operating capital items on a long-term basis through budgeted annual payments and transfers during the fiscal year. The City’s Fleet and Information Services Internal Service Funds act as capital replacement funds. Cash Accounting: A basis of accounting in which transactions are recorded when cash is either received or expended. City Charter: The document that establishes the City as an incorporated political subdivision (municipal government) in accordance with the statutes of the State of Texas. The charter provides the form, roles and powers of the municipal government that is the City of Georgetown. “Cloud”: General reference to highly optimized IT services (software, servers, data) that are built and managed by Cloud providers who sell use of these systems to customers. The Cloud is accessed via Internet connections to Cloud data centers. Computer Aided Drafting: The use of a computer system to assist in the creation, modification or analysis of a design. Conservation Rate: A stepped water rate, effective only during the summer months for residential customers, to encourage water conservation. All revenue generated from these increased rates is put aside to be used for future expansion of water treatment plants. Contingency: A budgetary appropriation reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. The primary contingency account requires City Council approval for all expenditures. Contingency Reserves: A portion of the budgeted ending fund balance or working capital that is not available for appropriation. The intent of the reserves are to provide flexibility, should actual revenues fall short of budgeted revenues and to provide adequate resources to implement budgeted expenditures. Coverage Ratio: A term defined by revenue bond indenture. Refers to the ratio of net revenues of the electric, water and wastewater systems, after all maintenance and operations expenses are considered, to total debt service. The minimum ratio required by the current bond indenture is 1:25. The City’s Fiscal Policy requires 1.5 times coverage. Debt Margin: The difference between the maximum amount of debt that is legally permitted and the amount of debt outstanding subject to the limitation. Debt Payments: Scheduled payments of principle and interest on outstanding debt. The payments are often referred to as “debt service”. Debt Principle Reduction: The scheduled yearly payment that reduces the amount of outstanding debt. Debt Service: The City's obligation to pay principal and interest on bonded debt. A. Self-Supported Debt: Debt for which the City has pledged a repayment source separate from its general tax revenues (e.g. stormwater bonds repaid from stormwater drainage fees.) B. Tax Supported: Debt for which the City has pledged a repayment from its property taxes. Debt to Valuation Ratio: The amount of taxable debt outstanding as a percentage of the taxable property assessment. This is a common benchmark used to determine the appropriateness of a city’s property tax supported general obligation debt (including Certificates of Obligation). Dedicated Property Tax: The portion of property taxes that is set aside for a specific use, such as street maintenance. The City Council has dedicated five cents of the property tax rate to street capital improvements. Del E. Webb Corporation (Del Webb): see Sun City Texas. Delinquent Taxes: Taxes that remain unpaid after the date on which a penalty for nonpayment is attached. Property tax statements are mailed out in October and become delinquent if unpaid by January 31. Department: A specific functional area within a City division. Depreciation: The process of estimating and recording the expired useful life of a fixed asset which is used to distribute its cost over its revenue producing years. Division: An administrative unit of the City having management responsibility for a group of departments. Effective Tax Rate: Texas law prescribes a formula for calculating the effective tax rate for cities. The net effect of the formula is to produce a tax rate that goes down when property values rise (and vice versa) to generate a rate that produces approximately the same revenue as the year before. The formula makes adjustments for additional debt service, newly annexed property, and newly constructed property. If the tax rate is raised by three percent or more over the prior year's effective tax rate, State law requires that special notices must be posted and published. If the increase is more than 8%, the increase above 8% is subject to a possible rollback election by the voters. Employee Benefits: For the purpose of budgeting, this term refers to the City’s costs of health insurance, pension 350 FY2019 Annual Budget contributions, social security contributions, workers’ compensation and unemployment insurance costs. Encumbrance: Any commitment of funds against an appropriation. It may be in the form of a purchase order or a contract. Encumbrance accounting is formally integrated into the accounting system for expenditure control purposes. An encumbrance differs from an account payable as follows: an account payable represents a legal liability to pay and results from the goods and/or services requested in a purchase order or contract having been delivered to the City. Until such time as the goods and/or services are delivered, the commitment is referred to as an encumbrance. Engineering Analysis: The application of scientific principles & processes to reveal the properties & state of the system, device, or mechanism under study. Enterprise Asset Management: Computer software used for the management of physical assets of an organization. EAM software is designed to offer solutions to optimize the lifecycle of assets as well as cost efficient solutions for the construction, operations, maintenance, & replacement of assets. Enterprise Fund: A fund established to finance and account for operations (1) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purpose. Executive Limitations: Specific boundaries stated as part of the City’s governance model. The boundaries serve as the limits within which staff must accomplish the goals and objectives of the City. Expenditures: If the accounts are kept on the accrual basis this term designates total charges incurred, whether paid or unpaid, including expenses, provision for retirement of debt not reported as liability of the fund from which retired, and capital outlays. If accounts are kept on the cash basis, the term covers only actual disbursements for these purposes. Encumbrances are not considered expenditures. Expense: Charges incurred, whether paid or unpaid, for operation, maintenance, interest, and other charges which are presumed to benefit the current fiscal period. Legal provisions sometimes make it necessary to treat as expense charges whose benefits extend over future periods. Fiscal Year: An accounting period, typically twelve months, to which the annual budget applies and at the end of which a city determines its financial position and results of operations. The City's fiscal year is October 1 through September 30. Fixed Assets: Assets of a long term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. Franchise fees: A fee that a government imposes to permit the continuing use of public property and right of ways, such as city utility poles, streets, etc. Full Time Equivalent (FTE): A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year, or a full value of one for a full-time position. Functional Plan: Elements of the Century Plan which describe 15 policy plan categories that detail the manner in which the Policy Plan will be fulfilled. City Council has adopted to date four Functional Plan elements: Economic Development Strategic Plan, Development Plan, Parks and Recreation Plan and Facilities and Services Plan. The preparation and adoption of the Functional Plans, including Land Use, Transpiration, Utilities, Environmental, Citizen Participation, Housing, Health and Human Services, Historic Preservation, Airport, Annexation, Urban Design and Capital Improvements, are to be completed in subsequent years. Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on in accordance with special regulations, restrictions, or limitations. Fund Balance: The excess of a fund's assets over its liabilities and reserves. Funding Source: Identifies the source of revenue to fund appropriations. General Fund: The fund that is available for any legal authorized purpose and which is therefore used to account for all revenues and all activities except those required to be accounted for in another fund. Note: The General Fund is used to finance the ordinary operations of a governmental unit. Generally Accepted Accounting Principles (GAAP): The uniform minimum standards and guidelines for financial accounting and reporting. The primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB). General Obligation Debt: Tax supported bonded debt which is backed by the full faith and credit of the City. Geographic Information System (GIS): A computer system 351 FY2019 Annual Budget used to collect, store, manipulate, analyze, and display spatial or geographic data. Georgetown Transportation Enhancement Corporation (GTEC): This corporation was formed to promote economic and community development within the City and the State of Texas through the payment of costs for streets, roads, drainage, and other related transportation system improvements, including the payment of maintenance and operating expenses associated with such authorized projects. Georgetown Utility Systems (GUS): Division within the City of Georgetown’s organizational structure, responsible for maintaining a positive working relationship with outside organizations including the Texas Commission on Environmental Quality (formerly the Texas Natural Resources Conservation Commission) and the Texas Department of Transportation. The Division also coordinates contracts with the private sector and oversees and coordinates the “Safe Place” children’s program. Governmental Funds: Funds generally used to account for tax-supported activities. There are five different types of governmental funds: general, special revenue, debt service, capital projects, and permanent funds. Grant: A contribution by one governmental unit to another. The contribution is usually made to aid in the support of a specified function (for example, education), but it is sometimes also used for general purposes. Home Rule City: A City in which Council is free to enact legislation, adopt budgets, and determine policies, subject only to the limitations imposed by the Texas Constitution and City Charter. Hotel Occupancy Tax (HOT): Hotel occupancy tax is imposed on the rental of a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Impact Fees: Fees assessed to developers to help defray a portion of the costs that naturally result from increased development. By Texas law, these fees must be used for capital acquisition or debt service relating to capital projects. Indicator: A benchmark used to measure performance or workload, or compare against a predetermined standard. Infrastructure: Roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, lighting systems, water lines, wastewater lines and other improvements that are installed for the common good. IT Infrastructure: All of the physical devices that make up the City’s network and data center. Interfund Transfer: A movement of cash between funds for the purpose of return on investment or funding projects and operations. Internal Service Fund (ISF): A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other governmental units. Amounts expended by the fund are restored thereto, either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. ISF Premiums: Fees charged by one fund to other departments based on replacement costs and usage costs for vehicles, computers, buildings, and administrative fees charged to funds based on service needs. Major Fund: Any fund that meets both of the following: (1) total assets, liabilities, revenue or expenditures constitute at least 10 percent of the corresponding total (assets, liabilities, etc.) for all funds of that category or type and (2) total assets, liabilities, revenues, or expenditures are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. Modified Accrual Accounting: A basis of accounting in which expenditures are accrued but revenues are accounted for when it becomes measurable and available. Operating Budget: This budget, associated with providing on-going services to citizens, includes general expenditures such as personal services, professional services, maintenance costs, supplies and operating capital items. Outage Management: A system used by electric distribution operators to assist in the restoration of power by providing information on the extent of outages, calculations for the needed time and manpower to complete repairs, and prioritizing and managing available resources. Pavement Management Information Systems: An automated system for storing, retrieving, analyzing and reporting pavement condition information. Personnel Expenditures: For the purpose of budgeting, this term refers to all wages and related items: regular pay, premium pay, longevity pay, social security, life insurance, retirement plan contributions, health insurance and workers' compensation insurance. Program: A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the City is responsible. Projected Actual: An estimate of year ending balances for all accounts used for budgeting purposes. Property Taxes: Used to describe all revenue received in a period from current taxes and delinquent taxes. Property taxes are levied on both real and personal property 352 FY2019 Annual Budget according to the property's valuation and tax rate. Proprietary Funds: Funds that focus on the determination of operating income, changes in net position, financial position, and cash flows. There are two types of Propriety Funds: enterprise funds and internal service funds. Public Improvement District (PID): An area where property owners are charged a special levy to defray part or all of the costs of specific improvements or services that are presumed to be a general benefit to the public and of special benefit to such properties. Reservation - A balance of funds that are set aside by policy for a specific purpose or to draw upon for emergencies (as in contingency reservation). Revenue: The yield of taxes and other monetary resources that the City collects and receives into the treasury for public use. For those revenues which are recorded on the accrual basis, this term designates additions to assets which (1) do not increase any liability; (2) do not represent the recovery of an expenditure; (3) do not represent contributions of fund capital in enterprise and internal service funds. The same definition applies to those cases where revenues are recorded on the modified accrual or cash basis, except that additions would be partially or entirely to cash. Revenue Bonds: Bonds of the City which are supported by the revenue generating capacity of the electric, water and wastewater system. Service Improvement Program (SIP) Fees: Charges paid, on a per unit cost basis, by a developer for a portion of the cost of infrastructure improvements such as fire protection, road improvements, electric, wastewater and water system improvements needed to service a development. Fees are set as part of a Council approved development agreement. Special Revenue Fund (SRF): A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes. Special Utility District: A legally separate political subdivision under Texas law to provide utility services. Sun City Texas: Del E. Webb Corporation (Del Webb) broke ground in May 1995 on a 9,500 home, 5,300 acre active retirement community called Sun City Texas. The City’s development agreement with Del Webb provides for fire protection, wastewater, water and electric services, and collector and arterial street improvements, as well as annexation as each phase is started. The City is providing the off-site improvements with the construction and carrying costs offset by special impact fees, paid by Del Webb, without cash shortfalls or increases in overall service rates for water and wastewater. Surplus: The excess of the assets of a fund over its liabilities; or if the fund has other resources and obligations; the excess of resources over the obligations. The term should not be used without a properly descriptive adjective unless its meaning is apparent from the context. See also Fund Balance. Tax Base: The total value of all real, personal and mineral property in the City as of January 1st of each year, as certified by the County Appraisal Board. The tax base represents net value after all exemptions. Tax Levy: The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. Tax Rate: Total tax rate is set by Council and is made up of two components: debt service and operations rates. It is the amount levied for each $100 of assessed valuation. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property. Times Coverage Ratio: A calculation of the revenue available divided by the combined debt payment requirement of the utilities. This ratio is one indication of the City’s ability to pay its revenue debt obligations. Transfers In/Out: Amounts transferred from one fund to another to assist in financing the services or programs for the recipient fund. Unencumbered Fund Balance: For budget purposes, the unencumbered fund balance is the amount of undesignated fund balance of a fund available for allocation. Urban Design: The unique character of Georgetown formed primarily by its man-made physical features. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Virtualization: The conversion of physical application servers and desktop computers to "software" based systems. Instead of having each server or desktop running on a physical "box", virtualization allows many servers to run on a few physical machines. The City of Georgetown runs over 160 servers on five (5) physical boxes. Virtualization provides extraordinary ROI. Working Capital: For enterprise funds, the excess of current assets over current liabilities. Working capital of a fund is important because budgeted expenditures of the fund must be provided for from cash receipts during the year supplemented by working capital carried over from prior years, if any. 353 FY2019 Annual Budget INDEX Accounting ............................................................. 184 Administrative Services ........................................... 56 Airport .................................................................... 126 Animal Services ........................................................ 86 Annual Budget Calendar of Events .......................... 30 Authorized General Obligation Debt ..................... 249 Boards and Commissions ....................................... 344 Budget Adoption and Management Process .......... 28 Budget Award ............................................................ 3 Budget Enhancements .......................................... 322 Business Systems Services ..................................... 198 Capital Projects Airport ................................................................ 126 Electric .................................................................. 97 General Capital Projects ..................................... 219 Stormwater ......................................................... 130 Water .................................................................. 111 Capital Projects Summary ...................................... 220 City Council .............................................................. 54 City Council Strategies ............................................. 25 City Secretary’s Office.............................................. 58 Code Enforcement ................................................... 88 Commonly Used Acronyms ................................... 348 Communications ...................................................... 60 Community Profile ................................................... 14 Conservation .......................................................... 188 Contingency Reserve Requirements ..................... 321 Convention & Visitors Bureau ............................... 140 Customer Care ....................................................... 190 Debt Management & Policy .................................. 233 Economic Development & Main Street ................. 192 Energy Services ...................................................... 100 Engineering ............................................................ 196 Facilities Maintenance ........................................... 167 Finance Administration ......................................... 200 Fire Emergency & Support Services ........................ 64 Fiscal and Budgetary Policy ................................... 259 Five-Year Projections Electric Service Fund .......................................... 108 General Fund ........................................................ 94 Water Services Fund .......................................... 120 Fleet Services ......................................................... 170 Fund Summaries Airport Fund ........................................................ 123 Electric Fund ......................................................... 97 General Fund ........................................................ 47 Joint Services Fund ............................................. 181 Special Revenue Funds ....................................... 135 Stormwater Drainage Fund ................................ 128 Water Services Fund ........................................... 111 Georgetown’s Location ............................................ 16 GEDCO Budget (reference only) ................................. 152 GTEC Budget (reference only) .................................... 154 Georgetown Utility Systems Administration ......... 204 Glossary .................................................................. 349 Human Resources .................................................. 206 Information Technology ........................................ 160 Inspection Services .................................................. 68 Joint Services Contracts ......................................... 214 Library ...................................................................... 72 Legal ....................................................................... 214 Municipal Court ....................................................... 74 Operations & Maintenance ................................... 218 Ordinances Budget Adoption Ordinance ............................... 339 Tax Rate Ordinance ............................................ 342 Organizational Chart ................................................ 19 City Operations by Fund ....................................... 32 Other Enterprise Funds .......................................... 123 Paramedic Program ............................................... 144 Parks ......................................................................... 76 Personnel Summary by Fund ................................. 289 Personnel Summary New Positions FY2019 .......... 287 Planning .................................................................... 80 Police Administration & Operations ........................ 84 Proposed Debt Issue .............................................. 247 Public Works Administration ................................... 92 Purchasing .............................................................. 210 Recreation ................................................................ 78 Resource Management .......................................... 106 Reuse Irrigation ...................................................... 116 354 FY2019 Annual Budget Self-Insurance Fund ............................................... 176 Solid Waste & Recycling Services ............................ 90 Special Revenue Funds .......................................... 135 Statistical Information ........................................... 253 Stormwater Drainage ............................................ 130 Strategic Visioning in Georgetown .......................... 23 Streets ...................................................................... 92 Tax Increment Reinvestment Zones (TIRZ’s) ......... 146 Technical Services .................................................. 104 Transmittal Letter ...................................................... 9 User’s Guide to the Budget ....................................... 6 Utility Debt Service ................................................ 240 Utility Revenue Bond Coverage ............................ 246 Utility Rates ........................................................... 335 Water Services ....................................................... 116 Wastewater ........................................................... 118 355