FY19 Budget Workshop (Day 1)

FY18-19 PROPOSED
BUDGET REVIEW
1
Budget Workshops
August 20-21, 2018
Day 1

2
FY 2018-2019
PROPOSED BUDGET
FY19 Proposed Net Budget Summary
Governmental Funds $ 104,022,735
Enterprise Funds 132,390,151
Special Revenue Funds 15,866,864
Subtotal O&M $ 252,279,750
Fund Balance/Working Cap Transfer to CIP 37,112,562
Capital Projects 71,287,790
Total Proposed Net Budget $ 360,680,102

3
Government that is transparent, efficient, accountable and
responsive that actively promotes citizen involvement
Stewardship of financial resources, both current and future
Enable economic growth and development
Maintain citizen’s health, safety and general welfare
Promote long-term, viable, safe and appealing neighborhoods
Commitment to a safe, efficient, sustainable and well-
connected transportation system
KEY FACTORS
INFLUENCING BUDGET

4
STRATEGIC DIRECTIVES
Establishes a utility smart meter technology implementation plan
Continues to develop and enhance recruiting/retention programs
Reflects the construction activities of a new police facility
Provides funds for the completion of the design and to begin
construction of a new City Hall
Finalizes construction activities to re-purpose the Arts Council
Building
Provides funding for the design of the Spring Creek Corporate
Campus
Provides funds for the construction of phase one of Southeast Park
Finalizes construction of two synthetic fields at Veterans Park
Provides funds for a Comprehensive Plan update

BUDGET DECISION POINTS
Service level increases to address growth,
public safety & maintenance needs
Capital Project Plan and Funding
Compensation and Benefits Plan
Wastewater Rate Increase
Proposed Tax Rate of 50.5841 cents per $100
assessed valuation
5

GENERAL FUND
FINANCIAL FORECAST (PG 53)
8
33.14%
24.87%
28.69%
21.91%
19.32%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
FY15 FY16 FY17 FY18 YEE FY19 Proposed
Ending Fund Balance %
Condensed Statement of Activities FY15 FY16 FY17 FY18 YEE FY19 Proposed
Revenues $ 69,153 $ 70,550 $ 76,590 78,499 $ 81,421
Oerating Expenditures 67,368 75,456 75,346 83,298 86,641
Transfers (4,513) (4,791) (3,552) (3,588) (4,858)
Other (Sources) Uses 2,759 3,239 1,952 1,874 1,952
Increase (Decrease) in Fund Balance $ 3,540 $ (3,353) $ 2,844 $ (3,085) $ (2,314)

FY19 PROPOSED REVENUES
– GENERAL FUND
9

GENERAL FUND REVENUES
10
Ad Valorem Taxes
32.16%
Sales Tax
36.67%
Other Taxes
4.03%
Licenses & Permits
2.29%
Charges for Services
5.11%
Fines & Penalties
3.24%
Intergovernmental
0.36%Investment Earnings
0.43%
Other Revenue
0.55%
Utility Transfer
14.97%
Misc Non-Operating
0.17%

SALES TAX REVENUE
11
• FY18 year end forecast 2.0% higher than FY17 actuals
• FY19 budget reflects 2.5% growth rate over the FY18 year
end forecast
$20.3 $21.5
$23.1 $24.6
$26.7 $27.2 $28.6 $29.1 $29.9
0.0
5.0
10.0
15.0
20.0
25.0
30.0
35.0
FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18* FY19*
Millionsof$

PROPERTY VALUATIONS
12
5,391 5,455 5,739 5,944 6,231
6,655
7,141
7,990
8,902
9,487
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
MILLIONS$

TAXABLE VALUATIONS BY CATEGORY
(‘000)
13
FY19 FY18 New Value Existing Value
%
Change
New
Value
% Change
Existing
Value
Single Family
$
5,420,353 $ 4,891,101
$
129,536 $ 399,716 2.65% 8.17%
Multi Family 2,014,389 1,951,939 150,747 (88,297) 7.72% -4.52%
Commercial 2,001,810 1,857,598 120,621 23,591 6.49% 1.27%
All Other 2,168,915 1,858,434 280,305 30,175 15.08% 1.62%
Exempt (2,118,392) (1,656,981) (278,015) (183,396) 16.78% 11.07%
Net Taxable $ 9,487,074 $ 8,902,091 $ 403,195 $ 181,789 4.53% 2.04%

EXISTING VALUE CHANGES
14
-6.00%
-4.00%
-2.00%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
2019 2018 2017 2016 2015 2014
Single Family Multi Family

VALUE OF NEW DEVELOPMENT
15
165
83 93 124 150 145
212 206
326
278
144
154
46
162 124 67 68
68 78
208
241
105
0
100
200
300
400
500
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Est
Millions
Residential Commercial

PROPERTY TAX RATES
16
FY18 Change FY19
Debt Service Fund 22.0339 0.0000 22.0339
General Fund 27.7161 0.8341 28.5502
TOTAL TAX RATE 49.7500 0.8341 50.5841
FY19
Effective Tax Rate 47.8968
Rollback Tax Rate 52.2313
Council will vote at the end of
Workshop at what rate to hold public
hearings

HOMESTEAD EXEMPTION EFFECT
17
June 18
Estimate
Proposed Budget
Amount Change
Revenue Loss on a 5%
Homestead $ 664,000 $718,617 $54,617
Tax Rate Equivalent 0.759 cents 0.8341 cents 0.0751 cents
Net Savings on a Avg
$285,000 Home $50.34 $48.31 ($2.03)
City Received Certified Property Values from Brazos Valley
Appraisal District on July 24, 2018

PROPERTY TAX REVENUES
 Requires Council Action:
1. Discuss tax rate
2. Vote to increase tax revenues
3. Call and hold 2 public hearings
o Wednesday, September 5th
o Thursday, September 13th
4. Adopt Tax Rate
o Thursday, September 27th
18

TRANSFER FROM UTILITIES
19
Utility FY 19 FY18
Electric $8,181,018 $8,128,956
Water 1,600,935 1,561,912
Wastewater 1,625,386 1,510,930
Solid Waste 785,000 735,000
TOTAL $ 12,192,339 $ 11,936,798

OTHER GENERAL FUND
REVENUES
20
Minimal changes in other revenue categories
Other Revenue Type Amount
Other Taxes $ 3,282,849
Licenses & Permits 1,868,250
Charges for Services 4,164,420
Fines & Penalties 2,636,100
Intergovernmental 292,000
Investment & Other 801,750
Misc. Non-Operating 139,738
TOTAL $ 13,185,107

OTHER GENERAL FUND
REVENUES
21
0% 5% 10% 15% 20% 25% 30% 35%
Other Taxes
Licenses & Permits
Fines & Penalties
Intergovernmental
Investment Earnings
Other Revenue
Misc Non-Operating
FY19 FY18

GENERAL FUND
DEPARTMENTAL
EXPENDITURES
22

GENERAL FUND
DEPARTMENT EXPENDITURES
23
Police Dept
28.17%
Fire Dept
22.56%
Public Works Dept
11.25%
Parks &
Recreation Dept
7.76%
Recreation
Programs
3.64%
Library
1.38%
Planning &
Development Sv
Dept
5.26%
Information
Technology Dept
6.80%
Fiscal Services
Dept
4.96%
General
Government Dept
8.22%

KEY FACTOR TO CONSIDER
GROWTH - CENSUS
24
50,000
60,000
70,000
80,000
90,000
100,000
110,000
120,000
130,000
08 09 10 11 12 13 14 15 16 17 18 * 19 * 20 *

GROWTH – STUDENT
25
30,000
35,000
40,000
45,000
50,000
55,000
60,000
65,000
70,000
08 09 10 11 12 13 14 15 16 17

PAY PLAN
26
Attract and Retain well qualified workforce
• 2% Market Increase
• 1.5% Merit Pay Pool
704.25
659.75
655.25
587.80 588.15
595.15
618.35
641.25
659.30
679.75
683.75
-
200.00
400.00
600.00
800.00
1,000.00
1,200.00
1,400.00
1,600.00
1,800.00
2,000.00
520
540
560
580
600
620
640
660
680
700
720
Hundreds
Population FTE
General Fund Full Time Equivalents vs. Population Growth

GENERAL FUND
DETAILED DEPARTMENT
BUDGET INFORMATION
• Department Summaries Pages 51-119
• Organizational Chart
• Expense by Division
• Expense by Classification
• Personnel (FTE) Count by Division
• Departmental Strategic Plan
• Proposed Service Level Adjustment List Appendix B,
page B-1
• One Time
• Recurring
• Not Recommended Service Level Adjustment List
Appendix B
page B-3
27

SLAS AND PROPOSED PROJECTS –
POLICE (PG 56)
28
Public Safety – Police
No additional positions
No additional vehicles
79,646 83,167
87,688
72,005 73,302
2014 2015 2016 2017 2018 Est.
Calls for Service
Service Level Adjustments One-Time Recurring Total
Sworn STEP Plan Modification $ - $ 824,286 $ 824,286
Budget Adjustment -
Memberships/Subs/Travel/Training
- 10,058 10,058
Body Cameras for SWAT, CID 29,086 24,048 53,134
CSTEP MDTs 41,742 3,000 44,742
Police SLA Total
$
70,828 $ 861,392 $ 932,220

29
FIRE (PG 62)
Public Safety – Fire
No additional positions
12 proposed SLAs
2 Vehicles requested
5,772 5,959 5,911 6,076
6,469
2,450 2,489 2,665 2,878
3,931
2014 2015 2016 2017 2018 Est.
Incidents Dispatched
EMS FIRE
Step Pay Plan Structure $ - $ 283,952 $ 283,952
SCBA Tech Incentive Pay - 11,517 11,517
TIFMAS Equipment 29,041 - 29,041
Two (2) Quick Response Vehicles 285,975 10,912 296,887
Helmets, Boots, and Glove Replacement 31,910 - 31,910
Online Paramedic School 40,500 - 40,500
Seek & Maintain Fire and EMS Accreditations 7,500 6,850 14,350
Increase EMS Supply Budget 48,271 54,360 102,631
Co-Medical Director - 8,500 8,500
Operative IQ Software 3,325 (380) 2,945
Knox Keysecure Replacement 47,756 500 48,256
TCFP Certifications & Prof. Memberships - 17,000 17,000
Fire SLA Total $ 494,278 $ 393,211 $ 887,489

30
PUBLIC WORKS (PG 66)
Core Services and
Infrastructure – Public
Works
1 additional position
Facility corrective
maintenance funds
GIS Analyst/Asset Management Program $ 6,875 $ 94,151 $ 101,026
Public Works Process Mapping 50,000 - 50,000
Corrective Maintenance Building Funds 712,831 30,600 743,431
Delineation of Raised Median Noses 29,000 10,000 39,000
Curb replacement funds - Castlegate II & Summitt 100,000 - 100,000
ADA Corrective Maintenance - Municipal Court/UCS 60,750 - 60,750
Public Works SLA Total $ 959,456 $ 134,751 $ 1,094,207
City
Overlays,
10.0%
Contract
Overlays,
30.0%
Roadway
Stabilizatio
n, 3.8%
Edge Line
Work, 2.5%
Thin
Overlay,
10.5%
Concrete
Contract,
18.8%
Base Failure and
Asphalt Repair,
20.0%
Full Curb Replacement
with Overlay, 4.5%
PLANNED STREET
MAINTENANCE ACTIVITY
FY 18

31
PARKS AND RECREATION (PG 70)
Core Services and Infrastructure –
Parks & Recreation
Weather detection equipment
2
3
16
22
3
4
1
0 5 10 15 20 25
CEMETERIES
DOG PARKS
ATHLETIC FIELDS
DIAMOND FIELDS
POOLS
CENTERS
LIBRARIES
Specialty Parks
The Parks Department maintains 50 Parks. Library is joint with the City of
Bryan

32
PARKS AND RECREATION (PG 70)
* Amount is 50% funded in General Fund / 50% HOT Funded
** Amount is 80% funded in General Fund / 20% HOT Funded
* Parks Operations Groundsworker $ - $ 46,434 $ 46,434
Cityworks Hardware 25,000 - 25,000
** Severe Weather Detection System 94,000 6,000 100,000
* Synthetic Field Paint Removal Machines 45,000 3,155 48,155
College Station History Book 6,000 - 6,000
Parks and Recreation SLA Total $ 170,000 $ 55,589 $ 225,589

• FY19 Revenue Projection
$ 872,350
• Expenditures
$3,388,674
– Sports programs $ 1,215,878
– Aquatics $ 723,441
– Instruction $ 135,792
– Community Centers $1,064,916
• FY19 Estimated Subsidy
$2,267,677
RECREATION PROGRAMS (PG 73)
Library
131,094
90,731 92,171
102,635
67,657
2014 2015 2016 2017 2018 est
Pool Attendance
No SLAs Included

34
PLANNING AND DEVELOPMENT SERVICES
(PG 80)
10 Year Update of the Comprehensive Plan $ 150,000 $ - $ 150,000
Neighborhood Plan Implementation 50,000 - 50,000
Planning and Development Services SLA Total $ 200,000 $ - $ 200,000
0 100 200 300 400 500 600 700 800
Single Family
Multi Family
Townhome
Commercial
Permits Issued by Year
2018 * 2017 2016

35
INFORMATION TECHNOLOGY
(PG 84)
Digital Strategy & Policy Development $ 55,000 $ 15,000 $ 70,000
IT Project Manager 2,000 115,535 117,535
Redundant Internet Connection 56,000 26,000 82,000
Office 365 Migration 60,000 168,000 228,000
Quarterly PCI Security Scans - 30,000 30,000
Information Technology SLA Total $ 173,000 $ 354,535 $ 527,535
Support Service – IT
Software upgrade
Enhanced security
0
2000
4000
6000
8000
Incidents Service Requests
IT Requests
2016 2017 2018 *

Fiscal Services – (page 88)
$
81,700
• One Time Dollar Request - $52,000
• Temporary Assistance for Finance Support Assistant
• One Time and Recurring Dollar -$29,700
• Online Bidding System
• There are no requests for Municipal Court
36
FISCAL SERVICES

37
GENERAL GOVERNMENT
(PG 92)
General Government
• Mayor & Council Division Requests (page 98) $ 26,250
o Goodwill $ 7,000
o Computer supplies $ 1,250
o Sponsorships $ 6,000
o Travel /Training $12,000
Legal Services– (page 102) $
75,743
• One Time Dollar Request for $ 7,757
• Summer Law Clerk (intern)
• Legal Assistant I FTE

38
GENERAL GOVERNMENT
(PG 92)
Public Communications (page 106)
o Citizen Satisfaction Survey $ 11,000
Community Services Requests (page 108)
o Northgate Future Use Implementation Plan
(50% / 50% GF / Parking Garage) $ 150,000
Human Resources – (page 110) $ 53,210
• One Time Dollar Request for $ 37,510
• Project Support / Work Study / Internship
• Learning & Development Funding
• Property Claims Assistant supplies

GENERAL FUND
NON-DEPARTMENTAL
EXPENDITURES
39

40
NON-DEPARTMENTAL EXPENDITURES –
TRANSFERS
(PG 53)G&A Transfers In $
(5,312,334)
o Offsets expenditures incurred
by service departments
Interfund Transfers $ 451,162
o Hotel Tax Fund
 HOT Funded Projects
 One Time SLAs
 Public Communications Staffing & Marketing
o Benefits Fund
 Fit life programs for Police and Fire
o Various CIP Funds
 Offset cost of project management
o Economic Development Fund and Spring Creek Local
Government Corp
 discussed later
o Utility Funds
 Street light transfer and Drainage advance repayment

41
 Other (Sources) Uses: $ 1,951,681
o Public Agency Funding
o Aggieland Humane Society $273,196
o Arts Council O&M $ 35,000
o Brazos County Appraisal District $383,420
o Brazos County Health District $395,065
o Noon Lions Club – 4th of July $ 15,000
o Brazos Valley Economic Dev Corp $350,000
o Capital Outlay / Project Transfers $147,011
o Consulting/Miscellaneous $103,168
o Contingency $525,000
o Pay Plan Contingency $275,000
o Regular Contingency $250,000
NON-DEPARTMENTAL EXPENDITURES –
TRANSFERS
(PG 53)

• General Fund transfer - $375,000
• Projected FY19 expenditures to meet current and
future obligations
42
ECONOMIC DEVELOPMENT FUND (PG 116)
Economic Development Cash Assistance
Organization
FY18 Year End
Est.
FY19 Proposed
Kalon Biotherapeutics 174,968 153,097
CTX Land Investments - Dartmouth 250,000 -
Science Park LLC 23,212 -
Economic Incentives TBD - 500,000
Total $ 448,180 $ 653,097

43
SPRING CREEK LOCAL GOVERNMENT
FUND
(PG 119)
• General Fund transfer - $115,600
• Projected FY19 expenditures to meet current obligations
• No SLAs

45
CAPITAL BUDGET
FY19 Proposed Capital Budget Summary
Proposed Budget %
Transfer to CIP (Cash / Fund Balance) $ 37,112,562 34%
Net New Debt Financed 61,161,926 56%
Special Revenue/Other Funded 9,649,631 9%
Grant (CDBG) Funded 476,233 1%
Total Proposed Capital Budget $108,400,352

46
CAPITAL BUDGET SUMMARY –
ENTERPRISE FUNDS
Type Amount Selected Projects
Electric Utility $ 20,415,544 Graham Road Substation,
underground projects, facility
programming, Advanced Meter
Infrastructure
Water 7,384,211 Land Acquisition for future
wells, transmission line
relocations
Wastewater 6,974,070
Northeast sewer Trunkline
phase IV, Bee Creek parallel
Trunklines, Carter Creek
Centrifuge, Lick Creek capacity
TOTAL $ 34,773,825

47
STREETS, TRAFFIC, SIDEWALKS AND
TRAILS CAPITAL PROJECTS
(PGS 128-131)
Project
Appropriations
FY19
Expenditures
FY19
Greens Prairie Rehab (FM2154 to Victoria)
$
521,000 $ 410,000
Marion Pugh Rehab (Luther to G. Bush) 530,000 350,000
OP (FY17-FY20) 100,000 200,000
Pebble Creek Pkwy (Design) 500,000 500,000
Capstone and Barron Realignment 595,000 1,725,000
Greens Prairie Rd - Arrington to CL W of WS
Phillips 7,341,500 1,816,000
Greens Prairie Rd - CL W of Woodlake to Royder 3,986,000 1,602,800
Royder Rd Ph 3 - FM2154 to I&GN Rd 890,000 800,000
SH40 and FM2154 Interchange 250,000 663,000
Future Signal Projects 750,000 -
Sidewalk/NH Plan/Street Mod Projects 150,000 200,000
Various previously approved projects - 26,747,672
STREETS SUBTOTAL excluding G&A & Debt
Cost $ 15,613,500 $ 35,014,472

48
PARKS AND RECREATION
CAPITAL PROJECTS
(PGS 132-133)
Project
Appropriations
FY19
Expenditures
FY19
Field Replacement $ 196,000 $ 196,000
System-Wide Improvements 718,000 718,000
Southeast Park 4,600,000 5,379,745
Central Park Pavilion/Restroom Rehab 710,000 710,000
Central Park Field Restroom Rehab 600,000 600,000
Bee Creek Concessions/Restroom 525,000 525,000
Thomas Park Rehab 1,000,000 1,000,000
Veterans Park Amenities & Improvements 1,165,000 1,165,000
Lincoln Center Basketball Pavilion 300,000 300,000
Bee Creek Softball Lights 450,000 450,000
Lick Creek Shade Structure 200,000 200,000
PARD SUBTOTAL –
excluding G&A & Debt Cost
$ 10,464,000 $ 12,304,336

49
FACILITIES AND TECHNOLOGY
CAPITAL PROJECTS
(PGS 134-135)
Project
Appropriations
FY19
Expenditures
FY19
City Gateway Sign #3 (West) $ 175,000 $ 175,000
New Police Station 1,500,000 14,771,008
New City Hall 31,000,000 8,040,094
Fleet Upgrades - Oil Pit & Storm Drain 165,000 165,000
FACILITIES SUBTOTAL
$ 32,840,000 $ 30,190,085
Video Surveillance System $ 280,000 $ 280,000
Fleet Fuel System Rehab 1,600,000 920,000
Video/GPS/Diagnostic Fleet 420,000 420,000
Non-Public Saftey Radio Replacement 760,000 265,000
E-Builder Software 200,000 200,000
Various previously approved projects - 447,000
IT/EQUIP SUBTOTAL
$ 3,260,000 $ 2,532,000

50
GENERAL GOVERNMENT
CAPITAL PROJECTS SUMMARY
(PGS 120-136)
Project
Appropriations
FY19 Expenditures FY19
Debt Issue
FY19
STREETS SUBTOTAL $ 15,613,500 $ 35,014,472 $ 16,240,000
PARD SUBTOTAL $ 10,464,000 $ 12,304,336 $ 8,464,000
FACILITIES SUBTOTAL $ 32,840,000 $ 30,190,085 $ 12,090,000
IT/EQUIP SUBTOTAL $ 3,260,000 $ 2,532,000 $ 2,385,000
GENERAL GOVERNMENT
TOTAL excluding G&A & Debt
Cost $ 62,177,500 $ 80,040,893 $ 39,179,000
2019 New Project Total $ 6,221,000 $ 5,435,000 $ 5,435,000

51
SPECIAL REVENUE
CAPITAL PROJECTS – CASH FUNDED
(PG 183-212)
 Hotel Tax Fund (pg 183)
o Veteran’s Park Synthetic Fields ($833,818) $4,828,521
o Southeast Park ($3,953,403)
o Equipment Purchases ($41,300)
 Community Development (pg 185) $ 476,233
o George Fitch Park Improvements $342,402
o SW Parkway North Sidewalks $133,831
 Fun for All Playground (pg 212) $
500,000
 Sidewalk Zones (pg 221) $ 89,500
o Various minor sidewalk projects
 Park Land Dedication (pg 216) $ 3,070,000
o Various park projects
 Drainage Fund (pg 218) $ 885,000
o Various minor drainage projects
o Southwood Valley

52
 Bottom Line Up Front
o College Station enjoys an excellent reputation in the bond market
o The City received a ratings upgrade from Moody’s in 2018.
o The City gets us excellent competitive pricing on debt offerings
GOVERNMENTAL FUNDS
DEBT SERVICE
FINANCIAL FORECAST
Bond Type Standard & Poor's Moody's
General Obligation AA+ Aa1
Certificates of Obligation AA+ Aa1

53
GOVERNMENTAL FUNDS
DEBT SERVICE FUND
(PG 112-115)
FY18 Change FY19
Debt Service Fund 22.0339 0.0000 22.0339
General Fund 27.7161 0.8341 28.5502
TOTAL TAX RATE 49.7500 0.8341 50.5841
 Revenues:
o A portion of the property tax rate is set to meet the debt
service
o Transfers from other funds like the cemetery also
contribute to pay for the debt service
 Expenses:
o Principal, Interest and fees are the only expenses of the
fund
o Debt Service for FY19 is $20,527,319

BUDGET AND TAX RATE CALENDAR
• Mon, August 20: Budget Workshop #1
• Tues, August 21: Budget Workshop #2
• Wed, August 22: Budget Workshop #3 (if needed)
• Wed, September 5: Public Hearing #1 on Tax Rate
• Thurs, September 13: Public Hearing #2 on Tax
Rate
Public Hearing on Budget
• Thurs, September 27: Adopt Budget and Tax Rate
• (Budget must be adopted by September 27)
54

FY19 Budget Workshop (Day 1)

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