The document discusses several city special revenue and enterprise funds for the proposed FY17-18 budget. It provides financial forecasts and capital project plans for funds including Community Development, Roadway Maintenance, Water and Wastewater Impact Fees, Electric, Water, Wastewater, Sanitation, Northgate Parking, and Insurance funds. It notes factors like revenue growth, proposed rate increases, expense projections, and significant planned capital projects. Service level adjustments and additional positions are also proposed for some funds.

1. 1
FY17-18 PROPOSED
BUDGET REVIEW
Budget Workshops
August 14-15, 2017
Day 2

2. OTHER SPECIAL
REVENUE FUNDS
2

3. 3
COMMUNITY DEVELOPMENT FUND &
CDBG LOCAL ACCOUNT FUND
(PG 180)
Total
CDBG
Expenditu
res
70.89%
Total
Home
Expenditu
res
29.11%
Community Development Fund -
Uses
Total CDBG Expenditures Total Home Expenditures

4. 4
ROADWAY MAINTENANCE FEE FUND
(PG 183)
$-
$1,100,000
$2,200,000
$3,300,000
$4,400,000
$5,500,000
FY17 FY18
RMF Revenue
*
* FY17 reflects revenue from Jan 23, 2017 to end of year

5. 5
SYSTEM WIDE WATER IMPACT FEE FUND
(PG 184)
(1,875,000)
0
1,875,000
3,750,000
5,625,000
7,500,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Debt Funding Cash Flow
Project Phase 1
Expended
Project Phase 2
Expended
Project Phase 3
Expended
Year of
Project
0
500,000
1,000,000
1,500,000
2,000,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Cash Funded Cash Flow
Year of
Project
Project Phase 1
Expended Project Phase 2
Expended
Project Phase 3 Expended

6. 6
SYSTEM WIDE WASTEWATER IMPACT FEE FUND
(PG 185)
-12,500,000
0
12,500,000
25,000,000
37,500,000
50,000,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Debt Funding Cash Flow – Wastewater Impact Fees
Debt Service
Fees
Debt proceeds
Year of Project
Project Phase 1
Expended
Project Phase 2 Expended
Project Phase 3 Expended
0
3,500,000
7,000,000
10,500,000
14,000,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Cash Funded Cash Flow – Wastewater Impact Fees
Year of Project
Project Phase 1
Expended Project Phase 2
Expended
Project Phase 3
Expended

7. 7
SYSTEM WIDE ROADWAY IMPACT FEE FUND
(PG 186)
$-
$125,000
$250,000
$375,000
$500,000
FY17 FY18
System Wide Roadway Impact Fee

8. Municipal Court Funds
• Court Technology Fee Fund (pg 193)
• Court Security Fee Fund (pg 194)
• Juvenile Case Manager Fee Fund (pg 196)
• Truancy Prevention Fee Fund (pg 198)
• Efficiency Time Payment Fee Fund (pg 116)
Police Seizure Fund (pg 199)
8
MUNICIPAL COURT AND POLICE RELATED SPECIAL
REVENUE FUNDS
(PG 191)

9. 9
Memorial Cemetery Fund (pg 200)
– Expenditures include transfer for one-half of debt
service
Memorial Cemetery Endowment Fund (pg
202)
– Service Level Adjustments:
• Concrete drive within the Aggie Field of Honor
Texas Avenue Cemetery Endowment Fund
(pg 203)
CEMETERY RELATED SPECIAL REVENUE FUNDS
(PG 200)

10. OTHER SPECIAL REVENUE FUNDS
TIF’s and TIRZ
• Wolf Pen Creek TIF Fund (pg 187)
• West Medical District TIRZ No. 18 Fund (pg 188)
• East Medical District TIRZ No. 19 Fund (pg 189)
Other Miscellaneous Special Revenue Funds
• Public, Educational and Governmental (PEG)
Channel Access Fee Fund (pg 204)
• R.E. Meyer Estate Restricted Gift Fund (pg 205)
– Service Level Adjustments:
• Transfer fund balance for use on Arts Council Building
renovation for senior programming 10

11. DISCUSSION AND DIRECTION
11

12. ENTERPRISE FUNDS
12

13. ELECTRIC FUND
FINANCIAL FORECAST
13
 Bottom Line Up Front
o Current estimate is a $2.2 Million increase in ending working
capital
 Revenues:
o Revenues continue to be strong with the growth in the City
o Cost of Service study currently underway
o No rate change proposed for FY18
 Expenses:
o Excluding purchased power, departmental expenses are
projected to be at budget
 Capital Projects:
o Still projecting to use cash for FY18 capital projects until
results from cost of service study are provided

14. SLAS AND PROPOSED PROJECTS –
ELECTRIC UTILITY (PG 136)
14
Administratio
n*
2.46%
Transmissio
n/
Distribution*
6.46%
Purchased
Power/Whee
ling
Charges*
47.88%
Direct
Capital*
0.35%
Net
Gen/Admin
Transfers
1.76%
Debt
Service
4.54%Contingency
0.12%
Transfer to
Gen'l Fund
(In Lieu of
Franchise
Fees)
6.38%
Capital
Projects
Funding
15.03%
15.03%
Service Level Adjustments One- Time Recurring Total
Substation Technician $ 8,800 $ 83,225 $ 92,025
Assistant Warehouse Supervisor - 70,754 70,754
Manhole Support Trailer 80,000 - 80,000
Substation Service Trucks Upgrade 28,000 - 28,000
Safety/Compliance Training - 10,000 10,000
Advanced Metering Infrastructure
(AMI) Study 75,000 - 75,000
Electric SLA Total $ 191,800 $ 163,979 $ 355,779
Core Services,
Infrastructure &
Growth – Electric
Utility
2 additional positions
Funding for AMI
feasibility study

15. 15
ELECTRIC UTILITY FUND CAPITAL PROJECTS
(PGS 164-165)
Type Amount Selected Projects
General Plant $ 2,100,000 Long term facility
programming needs
Overhead System 1,650,000 Overhead feeder extensions
and upgrades
Underground System 5,000,000 New underground projects
and conversion of overhead
lines
New Services / Systems 2,280,000 New Service additions
Distribution 4,585,000 Graham Road Substation
Transmission 3,696,000 Graham Road Substation
Other 165,353 Street Lighting, G&A
TOTAL $ 19,476,353

16. WATER FUND
FINANCIAL FORECAST
16
 Bottom Line Up Front
o Stable year over year projected ending working capital
 Revenues:
o Revenues consistent with budget; reflect the growth in the City
o Rate increase of 6% proposed for 4th quarter FY18
 Expenses:
o Departmental expenses are projected to be at budget
 Capital Projects:
o Water well #9 and well #9 collection line construction contracts
to be awarded soon
o Significant capital projects in FY18 and beyond

17. SLAS AND PROPOSED PROJECTS – WATER
FUND (PG 143)
17
Service Level Adjustments One -Time Recurring Total
Engineering and Development Coordinator $ 13,217 $ 93,449 $ 106,666
Advanced Metering Infrastructure Study 75,000 - 75,000
Water Services SLA Total $ 88,217 $ 93,449 $ 181,666
Production*
15.70%
Distribution*
18.39%
Direct
Capital*
0.28%
General &
Administrativ
e Transfers
12.48%
Debt Service
33.72%
Capital
Projects
9.51%
Contingency
0.28%
ERP System
Replacemen
t
0.59%
Utility
Transfer to
General
Fund
8.74%
Other
0.32%
Core Services, Infrastructure
& Growth – Water Services
1 additional position
Funding for AMI
feasibility study
6% rate increase in
4th quarter for Water

18. 18
WATER CAPITAL PROJECTS
(PGS 166-169)
Type Amount Selected Projects
Source and Supply $ 204,107 Land acquisition for wells
Pumping & Treatment Plant 1,518,000 Well 1,2,3 motor control
replacements and rehab of
pumps and motors at various
locations
Pumping & Treatment Plant 1,400,000 Construction of new of
elevated storage tanks
General Plant 1,086,580 Equipment shed, fencing at 3
wells and virtual server
Distribution 2,713,000 SH6 Phase III (Woodcreek to
Sebesta), Spring Meadows,
OP
Rehabilitation Projects 2,152,000 Woodson Village Rehab
Other 745,470
Meter Replacement,
Contingency, G&A, Debt Costs
TOTAL $ 9,819,157

19. WASTEWATER FUND
FINANCIAL FORECAST
19
 Bottom Line Up Front
o Stable year over year projected ending working capital
 Revenues:
o Revenues consistent with budget; reflect the growth in the City
o No rate change proposed for FY18
 Expenses:
o Departmental expenses are projected to be at budget
 Capital Projects:
o Significant capital projects in FY18 and beyond

20. SLAS AND PROPOSED PROJECTS –
WASTEWATER FUND (PG 146)
20
Sewer
Collection*
9.08%
Sewer
Treatment*
22.77%
Direct Capital*
0.24%
Gen/Admin
Transfer
6.59%
Debt Service
25.26%
Capital Projects
27.32%
Contingency
0.28%
Utility Transfer
to General
Fund
8.47%

21. 21
WASTEWATER CAPITAL PROJECTS
(PGS 170-173)
Type Amount Selected Projects
Collection Plant $19,254,198 Trunklines - Lick Creek,
Northeast sewer, Medical
District, Southwood Valley
Rehabilitation Projects 3,317,900 Woodson Village Rehab
Treatment & Disposal Plant 30,425,000 Lick Creek Treatment Plant
Expansion
Treatment & Disposal Plant 3,250,000 Diversion Lift Station & Force
Main
Treatment & Disposal Plant 1,909,000 Various replacements and
rehabs
Other 363,770
Misc Rehab, Contingency,
G&A, Debt Costs
TOTAL $ 58,519,868

22. SANITATION FUND
FINANCIAL FORECAST
22
 Bottom Line Up Front
o Decrease in working capital in this fund
 Revenues:
o The budgeted 3% growth in both commercial and residential
revenue has materialized and evidenced by an increase in the
number of customers
o Rate increase proposed for 4th quarter FY18
 Expenses:
o Operating expenses are on budget for FY17
o Deferred equipment replacement has started to be funded

23. SLAS AND PROPOSED PROJECTS –
SANITATION FUND (PG 151)
23
25,208 26,270 25,573 25,434 26,197
36,751 37,856 39,272 40,303 41,513
2013 2014 2015 2016 2017 est.
InTons
Refuse Collected
Residential Commercial
Core Services, Infrastructure & Growth – Sanitation
Stratification of rates for residential, multifamily and commercial
customers
Varying increases in 4th quarter

24. NORTHGATE PARKING FUND
FINANCIAL FORECAST
24
 Bottom Line Up Front
o Projected increase in working capital
 Revenues:
o Revenue is better than expected due to additional garage lease
and meter revenues
 Expenses:
o Payroll and maintenance savings are also contributing to the
increase in working capital
 Capital Projects:
o Capital projects planned include bollards, parking garage
equipment and mgmt. system replacement, meter replacement

25. SLAS AND PROPOSED PROJECTS –
NORTHGATE PARKING FUND (PG 154)
25
Service Level Adjustments One-Time Recurring Total
Addition of Northgate District
Coordinator
$ - $ 51,283
$ 51,283
Northgate Parking SLA Total $ - $ 51,283 $ 51,283
Northgate
District
Operations
41.04%
Capital Outlay
23.19%
General &
Administrative
Transfers
3.55%
Debt Service
11.09%
Transfer to
Debt Service
Fund
9.87%
Non-Dept.
Capital
Improvements
6.32%
Contingency
2.47%2.47%

26. QUESTIONS AND DIRECTION
26

27. INTERNAL SERVICES
FUNDS
27

28. Includes the following funds:
 Employee Benefits Fund
 Property & Casualty Fund
 Workers Compensation Fund
 Unemployment Compensation Fund
28
INSURANCE FUNDS
FINANCIAL FORECAST
 Bottom Line Up Front
o The City is self-insured to experience varies based on claims incurred in any year
 Revenues:
o Revenues in these funds come from charges to the departments
 Expenses:
oClaims Expense incurred running slightly below FY16
oCity health clinic is continually evaluating its success as monthly data comes in and more
experience is available

29. KEY FACTOR TO CONSIDER HEALTHCARE
29
Attract and retain well qualified workforce
• Change in administrator from BCBS to Cigna
• PPO Option Employee Premiums increases 10%
• High Deductible Employee Premiums increases 5%
• City Contribution for Healthcare increases 5%
6010980.
6962284.
7845226.91
8853080.03 9015360.23
10116710.6562
'-
2,750,000
5,500,000
8,250,000
11,000,000
FY13 FY14 FY15 FY16 FY17 est FY18 proj
Claims Expense Incurred

30. 30
SLAS AND PROPOSED PROJECTS –
INSURANCE FUNDS (PG 218 TO 224)
Service Level Adjustments One-Time Recurring Total
Addition of PTNB Risk Claim Support
Employee $ - $ 16,149 $ 16,149
Property & Casualty SLA Total $ - $ 16,149 $ 16,149
6.8012 6.8965 7.0706 7.7469 8.8151 9.418
1.6 1.6 1.7
1.8
1.9 2.0
0.0
3.5
7.0
10.5
14.0
FY13 FY14 FY15 FY16 FY17 est FY18 proj
Millionsof$
Premiums - City Paid vs Employee Paid
Med, Dental, Prescrip (City Paid) Med, Dental, Prescrip (EE Paid)

31. KEY FACTOR TO CONSIDER RETIREE HEALTHCARE
31
0
4,500,000
9,000,000
13,500,000
18,000,000
22,500,000
0
1,500,000
3,000,000
4,500,000
6,000,000
7,500,000
09 10 11 12 13 14 15 16 17 18
Thousands
Thousands
OPEB under Existing Design
Expense Contribution Liability
1. Problem
• Change in actuarial math under GASB 75 that goes into effect in FY18 could
result in an $8 million impact
2. Process
• 15 different scenarios run to determine biggest impact on dollars with least
impact on employees in connection with Healthcare RFP

32. KEY FACTOR TO CONSIDER RETIREE HEALTHCARE
32
0
3,500,000
7,000,000
10,500,000
14,000,000
(938)
0
937,500
1,875,000
2,812,500
09 10 11 12 13 14 15 16 17 18
Thousands
Thousands
OPEB under Design Changes
Expense Contribution Liability
3. Solution
• Change eligibility for preferred pricing for plan at retirement
• Set up irrevocable trust to fund liability and mitigate increases

33. 33
EQUIPMENT REPLACEMENT FUND
FINANCIAL FORECAST
 Bottom Line Up Front
o FY17 Fund Balance is expected to increase as a result of
additional contributions from departments
 Revenues:
o Contributions from departments based on useful life and
anticipated replacement cost
 Fleet
 Copiers
 Other Equipment
 Public Safety Equipment
 Expenses:
o 86% of the expense is for Fleet Purchases and Replacement
o No indirect charges are incurred by the fund

34. 34
SLAS AND PROPOSED REPLACEMENTS –
EQUIPMENT REPLACEMENT FUND (PG 226)
Detail of items to be
purchased from this
fund can be found on
pages 228 – 229
A significant expense
in this fund is the
replacement for the
Ladder Truck
purchased in 1999
($1.6 million)
Department Amount
Police $ 518,839
Fire 2,051,761
Public Works 572,200
Parks & Recreation 350,642
Sanitation 720,000
Drainage 463,000
Electric 191,695
Various 146,488
Wastewater 92,000
Water 64,000
IT 5,295
Court 8,600
TOTAL $ 5,184,520

35. 35
FLEET MAINTENANCE FUND
FINANCIAL FORECAST
 Bottom Line Up Front
o FY17 Fund Balance is expected to decrease as a result of an
increase in the cost of parts
 Revenues:
o Contributions from departments based on usage of the
department
o Minimal fund balance is retained in the account
 Expenses:
o 56% of the expense is for Parts
o No indirect charges are incurred by the fund

36. 36
SLAS AND PROPOSED PROJECTS –
FLEET MAINTENANCE FUND (PG 232)
Service Level Adjustments One-Time Recurring Total
Temporary ICE Staff PTNB $ 14,543 $ - $ 14,543
Training Funds Increase - 10,000 10,000
Fleet SLA Total $ 14,543 $ 10,000 $ 24,543
Parts
56.46%
Fleet
Maintenan
ce
42.91%
Contingen
cy
0.63%
Fleet Maintenance Fund - Uses

37. 37
UTILITY CUSTOMER SERVICE FUND
FINANCIAL FORECAST
 Bottom Line Up Front
o FY17 Expenses are over budget due to an increase in the credit
card brand fees and professional service fees
 Revenues:
o Contributions from departments based on usage of the
department
 Expenses:
o Credit Card charges are over budget due to an increase in the
credit card brand fees (VISA, MC etc) as more customers pay
with Business Credit Cards instead of Personal cards
o While there still is benefit to the City to outsource the service vs.
providing in house, the Meter Reading service is more than what
was budgeted for FY17
o There may be a budget amendment later on in FY17 to charge
the services to the departments

38. 38
SLAS AND PROPOSED PROJECTS –
UTILITY CUSTOMER SERVICE FUND (PG 236)
Service Level Adjustments One-Time Recurring Total
Temporary Assistance for UBS
Implementation
$ 106,080 $ - $ 106,080
Annual ERP Training - 10,000 10,000
Mobile Service Writers 6,200 - 6,200
Utility Customer Service SLA Totals $ 112,280 $ 10,000 $ 122,280
744298
758306
776279
795871
813000
2013 2014 2015 2016 2017 est*
Number of Meters Read Annually

39. DISCUSSION AND DIRECTION
39

40. OUTSIDE AGENCY
FUNDING
40

41. 41
PROPOSED OUTSIDE AGENCY FUNDING
FROM GENERAL FUND
(APPENDIX J-1)
FY18 FY18 FY18
AGENCY Proposed Proposed Total
Base Inc/(Dec) Proposed
RESEARCH VALLEY PARTNERSHIP $ 350,000 $ - $ 350,000
ARTS COUNCIL OPERATIONS AND
MAINTENANCE 35,000 - 35,000
NOON LIONS CLUB - 4TH OF JULY 15,000 - 15,000
AGGIELAND HUMANE SOCIETY 235,000 28,047 263,047
BRAZOS CO. HEALTH DISTRICT 326,500 32,650 359,150
BRAZOS CENTRAL APPRAISAL
DISTRICT 314,824 26,603 341,427
TOTAL GENERAL FUND $ 1,276,324 $ 87,300 $ 1,363,624

42. 42
PROPOSED OUTSIDE AGENCY FUNDING
FROM SANITATION FUND
(APPENDIX J-1)
FY18 FY18 FY18
AGENCY Proposed Proposed Total
Base Inc/(Dec) Proposed
KEEP BRAZOS BEAUTIFUL $ 49,190 $ - $ 49,190
TOTAL SANITATION FUND $ 49,190 $ - $ 49,190

43. 43
PROPOSED OUTSIDE AGENCY FUNDING
FROM COMMUNITY DEVELOPMENT FUND
(APPENDIX J-1)
FY18 FY18 FY18
Proposed Proposed Total
AGENCY Base Inc/(Dec) Proposed
BIG BROTHERS BIG SISTERS $ 29,216 $ - $ 29,216
BRAZOS MATERNAL & CHILD HEALTH
CLINIC 23,532 - 23,532
FAMILY PROMISE 8,032 - 8,032
MENTAL HEALTH MENTAL
RETARDATION AUTHORITY 24,018 - 24,018
UNITY PARTNERS DBA PROJECT UNITY 31,862 - 31,862
VOICES FOR CHILDREN 32,471 - 32,471
TOTAL COMMUNITY DEVELOPMENT $ 149,131 $ - $ 149,131

44. SPECIAL REVENUE
FUND – HOTEL TAX
44

45. 45
HOTEL TAX FUND
FINANCIAL FORECAST
(PG 175)
 Bottom Line Up Front
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

46. • 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
46
HOTEL TAX FUND
(PG 175)

47. 47
OUTSIDE AGENCY
FUNDING REQUESTS –
HOTEL TAX FUND

48. 48
PROPOSED OUTSIDE AGENCY FUNDING
FROM HOTEL TAX FUND
(APPENDIX J-1)
FY18 FY18 FY18
AGENCY Proposed Proposed Total
Base Inc/(Dec) Proposed
ARTS COUNCIL AFFILIATE FUNDING $ 348,400 $ 6,968 $ 355,368
ARTS COUNCIL MARKETING /
PUBLIC ART SUPPORT 43,500 (8,000) 35,500
ARTS COUNCIL OPERATIONS AND
MAINTENANCE/NEW FACILITY 65,000 225,000 290,000
EASTERWOOD ADVERTISING 102,690 11,686 114,376
B/CS CHAMBER OF COMMERCE 25,000 - 25,000
VETERANS MEMORIAL 25,000 - 25,000
HOT FUND EXCLUDING CVB $ 609,590 $ 235,654 $ 845,244

49. DISCUSSION AND DIRECTION
49

50. Council Action:
1. Discuss tax rate
2. Call and hold 2 public hearings
oWednesday, August 30th – 7:00 pm
oMonday, September 11th – 7:00 pm
3. Adopt Tax Rate
oMonday, September 25th – 7:00 pm
50
DISCUSS PROPOSED
PROPERTY TAX RATE

51. Council Action:
1. Discuss tax rate
2. Call and hold 2 public hearings
oWednesday, August 30th – 7:00 pm
oMonday, September 11th – 7:00 pm
3. Adopt Tax Rate
oMonday, September 25th – 7:00 pm
51
DISCUSS PROPOSED
PROPERTY TAX RATE

52. DISCUSS PROPOSED
PROPERTY TAX RATE
52
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

53. QUESTIONS AND DIRECTION
53

54. 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)
54

55. WRAP UP
DAY 2
55