FY18 Budget Workshop Day 1

FY17-18 PROPOSED
BUDGET REVIEW
1
Budget Workshops
August 14-15, 2017
Day 1

2
FY 2017-2018
PROPOSED BUDGET

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
Debt service for the construction of a new Police Station
Design of project for a new City Hall
Evaluation of Fire Station #7
Implement a plan to re-purpose the Arts Council Building
Continues project related for two synthetic fields at Veterans
Park
Design of phase one of Southeast Park
Feasibility study to evaluate utility smart meter technology

BUDGET DECISION POINTS
• Service level increases to address growth,
public safety & maintenance needs
• Capital Project Plan and Funding
• Compensation and Benefits Plan
• Water Rate Increase
• Commercial and Residential Sanitation Rate
Increases
• Proposed Tax Rate of 49.75 cents
5

GENERAL FUND
FINANCIAL FORECAST (PG 53)
8
 Bottom Line Up Front
o The revised FY17 Budget has an authorized decrease of
($2,855,804)
o Current estimate is that there will be a slight increase in fund
balance when the year closes
 Revenues:
o Includes one time Sales tax increase estimated at $518K
o ~4% growth in sales tax revenue over last year to date
o Strong PD&S permit growth resulting in ~$372K over budget
 Expenses:
o Salary savings from departmental vacancies
o Reduced Contingency estimate from 906k to 106k

GENERAL FUND REVENUES
9
Ad Valorem
Taxes
31.06%
Sales Tax
36.95%
Other Taxes
3.97%
Licenses &
Permits
2.42%
Charges for
Services
4.91%
Fines &
Penalties
3.70%
Intergovernm
ental
0.54%
Investment
Earnings
0.26%
Other
Revenue
0.62%
Utility
Transfer
15.46%
Misc Non-
Operating
0.11%
General Fund - Revenues

SALES TAX REVENUE
10
• FY17 forecast 5.2% higher than FY16
• FY18 budget reflects 2% growth rate on recurring amounts
$18.0
$19.8 $19.4 $19.3
$20.3
$21.5
$23.1
$24.6
$26.7 $27.2
$28.6 $28.5 $29.2
$30.1
0.0
8.0
16.0
24.0
32.0
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17* FY18* FY19* FY20*
Millionsof$

PROPERTY VALUATIONS
11
FY2018 Values FY2017 Values Change New Additions
Single Family $ 4,891,101,082 $ 4,489,328,826 $ 401,772,256 $ 164,679,460
Multi Family 1,951,938,574 1,534,135,762 417,802,812 234,110,610
Commercial 1,857,598,251 1,761,749,639 95,848,612 71,291,350
All Other 1,858,433,836 1,689,361,737 169,072,099 38,766,730
Total Exemptions (1,657,393,698) (1,484,108,701) (173,284,997) (100,279,247)
Net Taxable $ 8,901,678,045 $ 7,990,467,263 $ 911,210,782 $ 408,568,903

VALUE OF NEW DEVELOPMENT
12
165
83 93 124 150 145
212 206
326
138
154
46
162 124 67 68
68 78
208
95
0
138
275
413
550
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
YTD
Millions
Residential Commercial

PROPERTY TAX RATES
13
FY17 Change FY18
Debt Service Fund 19.5339 2.5000 22.0339
General Fund 27.7161 0.0000 27.7161
TOTAL TAX RATE 47.2500 2.5000 49.7500
FY18
Effective Tax Rate 44.4262
Rollback Tax Rate 51.7358

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, August 30th
o Monday, September 11th
4. Adopt Tax Rate
o Monday, September 25th
14

TRANSFER FROM UTILITIES
15
Utility Amount
Electric $8,128,956
Water 1,561,912
Wastewater 1,510,930
Sanitation 735,000
TOTAL $ 11,936,798

OTHER GENERAL FUND
REVENUES
16
Minimal changes in other revenue categories
Other Revenue Type Amount
Other Taxes $ 3,067,573
Licenses & Permits 1,870,750
Charges for Services 3,788,931
Fines & Penalties 2,856,350
Intergovernmental 415,720
Investment & Other 763,850
TOTAL $ 12,763,174

GENERAL FUND DEPARTMENTAL
EXPENDITURES
18

GENERAL FUND
DEPARTMENT EXPENDITURES
19
Police Dept
25.58%
Fire Dept
21.08%
Public Works
Dept
11.18%
Parks &
Recreation
Dept
7.27%
Recreation
Programs
3.64%Library
1.34%
Planning &
Development
Sv Dept
4.77%
Information
Technology
Dept
6.01%
Fiscal
Services
Dept
4.49%
General
Government
Dept
7.32%
7.32%

KEY FACTOR TO CONSIDER GROWTH - CENSUS
20
45,000
62,500
80,000
97,500
115,000
03 04 05 06 07 08 09 10 11 12 13 14 15 16 17

KEY FACTOR TO CONSIDER GROWTH
– STUDENT
21
30,000
40,000
50,000
60,000
70,000
96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16

KEY FACTOR TO CONSIDER PAY PLAN
22
Attract and Retain well qualified workforce
• 2% Market Increase
• 1.5% Merit Pay Pool
704.25 659.75 655.25
587.80 588.15 595.15 618.35 641.25 661.80 680.30
'-
225
450
675
900
1,125
General Fund Full Time Equivalents
vs. Population Growth
FTE Population

GENERAL FUND
DETAILED DEPARTMENT
BUDGET INFORMATION
• Department Summaries Pages 51-107
• Organizational Chart
• Expense by Division
• Expense by Classification
• Personnel (FTE) Count by Division
• Departmental Strategic Plan
• Proposed Service Level Adjustment List Appendix B-1
• One Time
• Recurring
• Not Recommended Service Level Adjustment List
Appendix B-3
23

SLAS AND PROPOSED PROJECTS – POLICE
(PG 56)
24
75,622
79,646
83,167
87,688
85,854
2013 2014 2015 2016 2017 Est.
Calls for Service
Service Level Adjustments One-Time Recurring Total
Two Detectives $ 121,714 $ 180,361 $ 302,075
Special Investigator 36,062 104,056 140,118
Two Public Safety Telecommunicators 6,820 120,292 127,112
Police Canine Program 61,448 6,900 68,348
Training and Incentives for two SWAT
Operators
25,118 5,476 30,594
Two Police Assistants 15,970 112,553 128,523
Police SLA Total $ 267,132 $ 529,638 $ 796,770
Public Safety – Police
7 additional positions
4 SRO officers redirected
to police patrol

25
SLAS AND PROPOSED PROJECTS –
FIRE (PG 62)
4,846
5,772 5,959 5,911 6,236
2,608 2,450 2,489 2,665
3,045
2013 2014 2015 2016 2017 Est.
Incidents Dispatched
EMS FIRE
EMS Safety Captain 219,819 139,112 358,931
Extrication Tool Replacement 171,666 4,334 176,000
Accreditation Manager 20,206 116,800 137,006
Fire Inspector 42,740 74,866 117,606
Thermal Imaging Camera
Replacement
28,000 833 28,833
Tech Gen Gear 105,000 2,550 107,550
12 Lead EKG Monitors 239,454 35,170 274,624
Bike EMS Program 10,000 - 10,000
Fire SLA Total $ 836,885 $ 373,665 $ 1,210,550
Public Safety – Fire
6 grant funded firefighters
absorbed in base
Phase 1 of multiple
equipment replacements

26
PUBLIC WORKS (PG 66)
811,530
1,214,070
1,014,065
2,942,973
2,330,845
2013 2014 2015 2016 2017 est.
Streets Maintenance Division:
Number of Asphalt Failure Repairs (square feet)
Core Services and Infrastructure – Public Works
Traffic calming initiatives
Facility corrective maintenance funds
* FY16 amount is high due to the Pebble Creek Parkway repairs
*

27
PUBLIC WORKS (PG 66)
Traffic Signal Technician $ 200 $ 61,330 $ 61,530
Facility Maintenance - Corrective Increase 1,047,162 39,900 1,087,062
Traffic Calming Initiative - 100,000 100,000
Streets Dump Truck and Equipment Operator 158,000 71,074 229,074
Curb Repair Funds (Summit and Castlegate II) 100,000 - 100,000
Landscape Maintenance Increase 100,000 - 100,000
ADA Compliance Upgrades - Municipal
Court/UCS 89,009 - 89,009
Public Works SLA Total $ 1,494,371 $ 272,304 $ 1,766,675

28
PARKS AND RECREATION (PG 70)
Core Services and Infrastructure –
Parks & Recreation
Maintenance equipment
1
4
3
22
16
3
2
0 8 15 23 30
LIBRARIES
CENTERS
POOLS
DIAMOND FIELDS
ATHLETIC FIELDS
DOG PARKS
CEMETERIES
Specialty Parks
The Parks Department also maintains 58 Parks

29
PARKS AND RECREATION (PG 70)
Business Services Manager $ 2,915
$ 97,918
$
100,833
GIS Analyst 2,915 86,845 89,760
*
Toro Workman HDX Auto & Pro sweep
Attachment (50% GF)
20,000
-
20,000
Toro Debris Blower 15,000 450 15,450
Turfco Top Dresser 15,000 450 15,450
* Operations Supervisor & Vehicle (50% GF) 16,850 31,221 48,071
** Operations Supervisor & Vehicle (50% HOT)
- 31,221
31,221
** TAAF Games of Texas Fee (100% HOT) 10,000 - 10,000
** TAAF Games of Texas Operations (100% HOT) 50,000
-
50,000
** Turf Maint Increase (100% HOT) - 30,000 30,000
Weathermatic System 57,400 2,600 60,000
Parks and Recreation SLA Total
$ 190,080 $ 280,705
$
470,785
* Amount is 50% funded in General Fund / 50% HOT Funded
** Amount is funded on a reimbursement basis from Hotel Tax Fund

• FY18 Revenue Projection $ 850,150
• Expenditures $3,388,674
– Sports programs $1,219,897
– Aquatics $ 914,578
– Instruction $ 168,580
– SW & Lincoln Centers $1,085,619
• FY18 Estimated Subsidy $2,538,524
30
RECREATION PROGRAMS (PG 73)
O&M Increase $ - $ 21,260 $ 21,260
Library SLA Total $ - $ 21,260 $ 21,260
Library

31
SLAS AND PROPOSED PROJECTS –PLANNING
AND DEVELOPMENT SERVICES
(PG 78)
Staff/Senior Planner $ 6,760 $ 96,694 $ 103,454
Engineer 7,580 111,891 119,471
Laptops for Building Inspectors 6,480 - 6,480
Neighborhood Plan Implementation 75,000 - 75,000
Planning & Development Services SLA Total
$ 95,820 $ 208,585 $ 304,405
0 125 250 375 500 625
Total
Townhome
Multi Family
Commercial
Single Family
6 Month Permit Comparison
2017 (6 mo) 2016 (6 mo)

Information Technology (page 82) $ 106,463
• Both are One-Time Dollar Requests
• Phone System Gateway Replacement
• Vmware vRealise Operations Manager Software
Fiscal Services – (page 86) $ 93,787
• One Time Dollar Request for $27,253
• Temporary Assistance for Auditing Court Backlog
• Recurring Dollar Request for $66,534
• Finance Support Specialist
• Training dollars for HRPR and Fixed Asset annual training
32
IT AND FISCAL SERVICES

33
GENERAL GOVERNMENT
(PG 70)
General Government (page 90)
• Mayor & Council Division Requests $ 21,793
o Supplies/Laptop/Sponsorships
and Registration fees $ 5,300
o Memberships $ 9,600
o Travel / Training $ 6,893
• Community Services Requests
o Transfer of .5 FTE from CD fund
to General Fund $ 25,642
• Internal Audit Requests
o One Time Dollars for Peer Review $ 3,000

34
GENERAL GOVERNMENT
(PG 70)
Human Resources – (page 106) $
132,549
• One Time Dollar Request for $ 61,149
• Temporary Assistance continued
implementation of HR Module
enhancements due out in FY18
• Recurring Dollar Request for $ 71,400
• Annual Compensation Survey
• Intern in connection with TAMU program

• General Fund transfer - $500,000
• Projected FY18 expenditures to meet current and
future obligations
35
ECONOMIC DEVELOPMENT (PG 114)
Economic Development Cash Assistance

GENERAL FUND
NON-DEPARTMENTAL EXPENDITURES
36

37
NON-DEPARTMENTAL EXPENDITURES –
TRANSFERS
(PG 53)
G&A Transfers In $ (5,358,435)
o Offsets expenditures incurred
by service departments
Interfund Transfers $ 1,585,088
o Hotel Tax Fund
 Qualifying tournaments
 Special events
 Public Communications Staffing
 Marketing & Advertising
o Benefits Fund
 Fit life programs for Police and Fire
o Various CIP Funds
 Offset cost of project management
o Economic Development Fund
o Outside Agencies

38
Other (Sources) Uses: $ 2,029,792
o Public Agency Funding
o Aggieland Humane Society $263,047
o Arts Council O&M $ 35,000
o Brazos County Appraisal District $341,427
o Brazos County Health District $359,150
o Noon Lions Club – 4th of July $ 15,000
o Research Valley Partnership $350,000
o Non-Departmental SLAs $273,168
o Consulting/Miscellaneous $ 90,000
o Contingency $303,000
NON-DEPARTMENTAL EXPENDITURES –
TRANSFERS
(PG 53)

41
CAPITAL BUDGET
FY18 Proposed Capital Budget
Summary
Proposed
Budget
%
Transfer to CIP (Cash /
Fund Balance Financed)
$ 26,403,190 22%
Debt Financed 83,741,377 69%
Special Revenue/Other Funded 10,005,935 8%
Grant (CDBG) Funded 806,758 1%
Total Proposed Capital Budget $120,957,260

42
CAPITAL BUDGET SUMMARY –
ENTERPRISE FUNDS
Type Amount Selected Projects
Electric Utility $ 19,476,353 Graham Road Substation,
underground projects, facility
programming
Water 9,819,157 SH6 Phase III, Woodson Village
Rehab, Well 1,2,3 replacement
& repairs
Wastewater 58,519,868
Lick Creek Expansion,
Northeast, Lick Creek and other
Trunk lines
TOTAL $ 87,815,378

43
STREETS, TRAFFIC, SIDEWALKS AND TRAILS CAPITAL PROJECTS
(PGS 124-127)
Rehabilitation Projects $ 1,775,000 Lincoln Ave & Francis Drive
Street Extension / Capacity
Improvement
4,725,000 Royder Rd – Backwater to FM
2154
Improvement
1,600,000 Holleman Dr S Dowling to Rock
Prairie
Improvement
1,590,000 Safety Improvements, Holik,
Park Place, Anna & Glade
Improvement
1,625,000 Cain/ Deacon Railroad
Crossing
Improvement
915,000 Rock Praire Rd W, - Wellborn
to City Limits
Subtotal $ 12,230,000

44
STREETS, TRAFFIC, SIDEWALKS AND TRAILS CAPITAL PROJECTS
(PGS 124-127)
Improvement
$1,437,500 Greens Prairie Rd, Greens
Prairie Trail,
Improvement
500,000 SH40 and FM2154
Interchange
Improvement
380,000 FM2154 & Holleman
Intersection
Traffic Projects 550,000 Traffic Signal Projects at TX @
Brothers and Barron @
Alexandria
Sidewalk & Trails 300,000 Sidewalk Projects including
Munson
Other 630,895 OP, G&A, Debt Costs
GRAND TOTAL $ 16,028,395

45
PARKS AND RECREATION
CAPITAL PROJECTS
(PGS 128-129)
Central Park $1,400,000 Parking Lot Rehab
Southeast Park 1,000,000 Project design
System-wide Park
Improvements
801,500 Lights at Central Park
Field redevelopment 300,000 Funded by field use fees
Other 283,165 Central Park and Bee Creek
Park restrooms, G&A, Debt
Costs

46
FACILITIES AND TECHNOLOGY
CAPITAL PROJECTS
(PGS 130-131)
Arts Council Building Renovation $573,190 Renovation of Building for
senior and Community use
Facilities Maintenance Relocation 350,000 Planning for the Relocation of
Maintenance Dept
City Hall 2,000,000 Design new City Hall on
Texas Ave location
Fiber Optic Infrastructure 275,000 Lay cable with infrastructure
construction
Wireless Replacement 215,000 Replace wireless
infrastructure
Video Surveillance System 350,000 Replace video surveillance in
specified locations
Other 129,292

47
SPECIAL REVENUE
CAPITAL PROJECTS
(PG 206)
 Hotel Tax Fund (pg 177)
o Veteran’s Park Synthetic Fields $2,574,479
 Community Development (pg 180) $ 806,758
o Northeast Trunkline $152,231
o George Fitch Park Improvements $166,655
o SW Parkway North Sidewalks $430,862
o Bus Shelter – Lincoln Center $ 57,010
 Drainage Utility (pg 210) $ 435,089
o Various minor drainage projects
 Sidewalk Zones (pg 213) $ 92,300
o Various minor sidewalk projects

48
SPECIAL REVENUE
- PARK LAND DEDICATION
CAPITAL PROJECTS
(PGS 208-209)
Zone 1 $ 510,000 Design & construction of
Northgate Park
Zone 3 20,000 Fun for All Playground,
Signage at Wolf Pen Creek
Zone 7 30,000 Crompton Park Basket Ball
court and lights
Zone 10 283,725 Reatta Park sidewalk, play
structure, surfacing, covered
area
Community Zone B 1,625,000 Bachmann Park Parking Lot
Community Zone C 125,000 Fun for All Playground
Various other Zones 2,933,989 See pg 208 for listing

49
o College Station enjoys an excellent reputation in the bond market
which gets us excellent competitive pricing on debt offerings
 Revenues:
o A portion of the property tax rate is set to meet the debt service
o Transfers from other funds like the Northgate Parking garage,
cemetary also contribute to pay for the debt service
 Expenses:
o Principal, Interest and fees are the only expenses of the fund
GOVERNMENTAL FUNDS
DEBT SERVICE
FINANCIAL FORECAST
Bond Type Standard & Poor's Moody's
General Obligation AA+ Aa2
Utility Revenue A+ Aa2
Certificates of Obligation AA+ Aa2

50
GOVERNMENTAL FUNDS
DEBT SERVICE FUND
(PG 108-113)
FY17 Change FY18
Debt Service Fund 19.5339 2.5000 22.0339
General Fund 27.7161 0.0000 27.7161
TOTAL TAX RATE 47.2500 2.5000 49.7500

SPECIAL REVENUE
FUND – HOTEL TAX
52

53
HOTEL TAX FUND
FINANCIAL FORECAST
(PG 175)
o Hotel Tax Revenue is down (4.85%) thru June 2017
o HOT Revenue for Hotels open >2 yrs is down (8.45%)
o Operating expenses are down (38.24%) due to lower budgets
related to Veteran’s Park and Southeast Park construction
projects
$3,416,112
$3,886,280
$3,993,922
$3,798,746
YTD
YTD Hotel Tax Comparison
2014 2015 2016 2017

• FY18 Projected HOT Revenues: $5,125,000
– Modest 1% increase over the FY17 estimate
– Not at the level of the FY17 Revised Budget
• Expenditures – City Operations $4,557,665
– Parks Programs and Events & Public Communications
– Sports Tournament Promotional Funds
– Veterans Park Synthetic Fields
– Preferred Access Payment
– Miscellaneous Programs and Events
• HOT Funded Outside Agency Requests: $2,988,705
– Convention & Visitors Bureau
– Arts Council
– Easterwood Airport
– Veterans Memorial
– Chamber of Commerce
54
HOTEL TAX FUND
(PG 175)

55
OUTSIDE AGENCY
FUNDING REQUEST –
HOTEL TAX FUND

56
PROPOSED OUTSIDE AGENCY FUNDING
FROM HOTEL TAX FUND
(APPENDIX J-1)
FY18 FY18
AGENCY Requested Inc/(Dec) Recommended
CONVENTION AND VISITORS
BUREAU (CVB) $ 1,929,115 $ (317,065) $1,612,050
CONVENTION AND VISITORS
BUREAU GRANT PROGRAM 450,000 (50,000) 400,000
HOT FUND - CVB $2,379,115 $ (367,065) $2,012,050
o Staff is recommending a decrease in the amount requested by
the Agency

57
FROM HOTEL TAX FUND
CONVENTION AND VISITORS BUREAU
(APPENDIX J-1)
 Funding History
o Staff is recommend a decrease in the amount requested by
the Agency
34.47%
25.80%
28.81%
24.76%
32.74%
41.83%
37.64%
0
1,500,000
3,000,000
4,500,000
6,000,000
0%
11%
21%
32%
42%
53%
HOTEL TAXES with CVB OPERATIONS & MAINTENANCE AS A % OF HOTEL TAXES
HOT TAX REVENUE CVB O&M % of Rev

58
FROM HOTEL TAX FUND
CONVENTION AND VISITORS BUREAU
(APPENDIX J-1)
 Summary of Staff Recommendation
o Above are the categories in the Agency proposal that Staff
is recommending a reduction
COCS (81%) Comments
Revised Proposed Base $ 1,929,115
Payroll (150,300) Detailed salary analysis performed
Sponsorships (62,051) Unclear if HOT Eligible
Website Development (20,331)
Vet expenditure with City IT
department
Client Relations (16,629) Possibly not HOT eligible
SM Registration (16,002) Not recommended on City side
Luncheons/Banquet (12,004) Reasonableness
Site Visits/FAM Tours (11,138) Unspecified expenditure
Trade Show/Booth (10,548) Possibly not HOT eligible
Bid Fees (7,549) Reasonableness
Development (6,663) Reasonableness
Travel (3,850) Unspecified expenditure
Total Revisions (317,066)
Recommendation $ 1,612,049

BUDGET AND TAX RATE CALENDAR
• Mon, August 14: Budget Workshop #1
• Tues, August 15: Budget Workshop #2
• Wed, August 16: Budget Workshop #3
• Wed, August 30: Public Hearing #1 on Tax Rate
• Mon, September 11: Public Hearing #2 on Tax Rate
• Mon, September 25: Adopt Budget and Tax Rate
• (Budget must be adopted by September 27)
60

FY18 Budget Workshop Day 1

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