The document summarizes the City of College Station's budget workshops for Day 2. It discusses enterprise funds, capital projects, special revenue funds, internal service funds, and proposed tax rates. Key points include a $146.2 million capital projects budget, with $30 million expected to be spent in FY21. It also outlines reductions to various department budgets to account for impacts of COVID-19. The document provides funding sources and timelines for capital projects across streets, parks, facilities/tech, and utilities. It concludes with questions about the budget and agenda for the following day.

1. BUDGET WORKSHOPS – DAY 2
July 28, 2020
City of College Station

2.  Enterprise Funds
 Capital Projects
 Special Revenue Funds
 Internal Service Funds
AGENDA – BUDGET WORKSHOPS – DAY 2
THE GENERAL FUND

3. ENTERPRISE FUNDS
City of College Station
• Department Summaries

4. 4
Function Electric Water Wastewater
Hiring Freeze $ 108,000 $ 262,000 $ 354,000
Direct Capital $ - $ 28,000 $ 14,000
Supplies 247,082 44,823 102,263
Maintenance 5,955 6,000 3,895
Professional Services 263,404 15,905 (53,514)
Other Purchased Services
Travel/Training 10,323 12,344 12,420
Misc (8,764) 15,250 614
Grand Total $ 626,000 $ 384,322 $ 433,678
MAJOR ENTERPRISE FUNDS
SLA’s
• Impact Fee Studies
• Water $150,000
• Wastewater $150,000

5. 5
OTHER ENTERPRISE FUNDS
Function Solid Waste Northgate
Hiring Freeze
Supplies $ 2,300 $ 1,000
Maintenance
Professional Services 54,134
Other Purchased Services 139,769 17,495
Travel/Training 5,931
Misc 371
Grand Total $ 148,000 $ 73,000

6. CAPITAL PROJECTS
City of College Station
• Streets
• Parks
• Facility & Tech
• Electric
• Water
• Wastewater

7. 7
CAPITAL BUDGET COMPARISON: APPROPRIATIONS
Proposed FY21 Approved FY20 % change
Streets 19,683,237 8,101,722 142.95%
Parks 18,115 2,198,872 -99.18%
Facilities / Tech 1,062,272 10,042,886 -89.42%
Total Gov 20,763,624 20,343,480 2.07%
Electric 4,412,793 13,103,320 -66.32%
Water 6,444,907 14,402,043 -55.25%
Wastewater 14,846,326 14,299,415 3.82%
Total Utilities 25,704,026 41,804,778 -38.51%
Total Other 274,002 9,022,832 -96.96%
GRAND TOTAL 46,741,652 71,171,090 -34.32%

8. 8
• $146.2 million in projects budgeted
• FY21 appropriations compared to FY20 = increase 142.95%
• Projected FY21 expenses = $30.0 million
• Future funded project expenditures = $71.3 million
• Unfunded projects submitted for FY21 = $4.05 million
• Other considerations:
• No FY21 unfunded projects added to schedule
• Anticipated $13.4 million FY21 debt issue
GENERAL GOVERNMENT: STREET PROJECTS

9. 9
GENERAL GOVERNMENT: PARKS PROJECTS
• $19M in projects budgeted
• Minor FY21 appropriations
• No debt issuance budgeted for FY21
• Projects Expected to be Completed in FY21
• Central Park Pavilion and Restrooms
• Central Park Athletic Field Restrooms
• Bee Creek Concessions / Restrooms
• Veteran’s Park Phase 1B
• Perimeter Fencing for Aggie Field of Honor
• Memorial Cemetery Maintenance Shop
• Southeast Park project delayed until FY23 due to COVID19.
• Unfunded Projects Submitted for FY21 = $23,997,333

10. 10
• $104.5 million in projects budgeted
• FY21 appropriations compared to FY20 = decrease 89.4%
• Projected FY21 expenses = $25.9 million
• Future funded project expenditures = $7.7 million
• Unfunded projects submitted for FY21 = $875,000 (Tech)
• Other considerations:
• No FY21 unfunded projects added to schedule
• Fire Station #7 TBD – depends on funding mechanism
• Anticipated $2.4 million FY21 debt issue
GENERAL GOVERNMENT: FACILITY & TECH

11. 11
• Budgeted FY21 expenses = $24.6 million
• FY21 appropriations compared to FY20 = decrease 66.3%
• Future funded project expenditures = $61 million
• Projects funded via cash basis
• Other considerations:
• AMI installation and deployment will span FY20 and FY21
• Graham Road substation complete
• Utility Service Center Design projected for FY21 – with Water/WW
• Anticipated $3.5 million FY21 debt issue for Spring Creek Ring Bus project
ENTERPRISE: ELECTRIC PROJECTS

12. 12
• $69.3 million in projects budgeted
• FY21 appropriations compared to FY20 = decrease 55.3%
• Projected FY21 expenses = $18.3 million
• Future funded project expenditures = $33.1 million
• Priority unfunded projects submitted for FY21 = $4.4 million
• Other considerations:
• Water Rights project defunded in FY20, debt moved to Water Tower
• No FY21 unfunded projects added to schedule
• Utility Service Center Design projected for FY21 – with Electric & WW
• Anticipated $11.3 million FY21 debt issue
ENTERPRISE: WATER PROJECTS

13. 13
• $168.6 million in projects budgeted
• FY21 appropriations compared to FY20 = increase 3.8%
• Projected FY21 expenses = $35.2 million
• Future funded project expenditures = $67 million
• Priority unfunded projects submitted for FY21 = $3.5 million
• Other considerations:
• No FY21 unfunded projects added to schedule
• Utility Service Center Design projected for FY21 – with Electric & Water
• Anticipated $20.4 million FY21 debt issue
ENTERPRISE: WASTEWATER PROJECTS

14. CAPITAL PROJECT FUNDING
City of College Station
• Debt Service Fund
• Parkland Dedication
• Sidewalk Funds
• Impact Fee Funds

15. 15
CAPITAL BUDGET COMPARISON: FY21 COS
FY21 COs
(Current plan)
FY21 COs
(in FY20 Budget)
% change
Streets 13,350,000 27,540,000 -51.53%
Parks - -
Equipment Replacement 2,063,000 1,000,000 106.30%
Facilities / Tech 2,400,000 6,105,000 -60.69%
Total Gov 17,813,000 34,645,000 -48.58%
Electric 3,500,000 2,400,000 45.83%
Water 11,290,000 16,350,000 -30.95%
Wastewater 20,350,000 14,600,000 39.38%
Total Utilities 35,140,000 33,350,000 5.37%
GRAND TOTAL 52,953,000 67,995,000 -22.12%

16. 16
PROJECTED DEBT ISSUANCES FY21-FY25
FY21 FY22 FY23 FY24 FY25
Utility Debt $35,140,000 $39,440,000 $16,825,000 $17,136,000 $10,100,000
Gen Govt Debt $17,813,000 $36,058,000 $18,255,000 $8,742,000 $7,520,000
$17,813,000
$36,058,000
$18,255,000
$8,742,000 $7,520,000
$35,140,000
$39,440,000
$16,825,000
$17,136,000
$10,100,000
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000

17. 17
• Move of ½ cent to O&M to help with
COVID-19
• Growth thru FY25 = 4.38%
• Other Considerations:
 Capacity for ~$1MM in new projects
 Maximum tax rate of $2.50 / $100
assessed valuation limits growth
GENERAL GOVERNMENT DEBT SERVICE FUND
2021 2022 2023 2024 2025
$-
$1
$2
$3
Millions
Excess Debt Capacity

18. SPECIAL REVENUE FUNDS
City of College Station
• Department Summaries

19. 19
SPECIAL REVENUE FUND EXPENSE REDUCTIONS
Function Drainage
Community
Development
Juvenile Case
Manager
Hiring Freeze $ 65,000 $ - $ -
Direct Capital
Supplies 2,944 2,000
Maintenance (27,144)
Professional Services 10,000
Other Purchased Services
Travel/Training 2,200 6,000 2,000
Misc
Grand Total $ 53,000 $ 6,000 $ 4,000
SLA’s
• Drainage Fund
• Storm Drain Clean Out
Equipment $71,000

20. 20
• Water
• Average annual revenue =
$330,000; fees in lieu of
additional 9% rate increase
• Projected FY20 revenue =
$320,000
• Fees support eligible projects’
debt service, primarily Well #9,
and SH6 Waterline
• FY21 Revenue will offset
Impact Fee Study of $150,000
(Water SLA)
IMPACT FEE FUNDS
• Wastewater
• Average annual revenue =
$1.6 million; fees in lieu of
additional 14% and 8% rate
increases
• Projected FY20 revenue =
$1.5 million
• Fees support eligible projects’
debt service: LCWWTP, Lick
Creek Trunkline, NE Trunkline
• FY21 Revenue will offset
Impact Fee Study of $150,000
(WW SLA)
• Transportation
• 4 separate funds, City must
spend revenue in Zone
collected, revenue varies based
on development
• Projected FY20 revenue =
$955,000 across all 4 Zones;
$570,000 in Zone B
• For FY21, proposed transfer of
$450,000 from Zone B for Rock
Prairie Rd. W (ST1604)
• Proposed FY21 SLA = Impact
Fee Study of $70,000, paid for
with revenue from all 4 Zones

21. 21
• Established in January FY17. A Special Revenue Fund with
no fund balance requirement
FY20 Review
• Beginning fund balance of $510,000 due to prior years sale of
road millings
• COVID19 mitigation strategy established for Roadway
Maintenance to assume streets maintenance work originally
planned in the General Fund using fund balance.
FY21 Proposed Budget
• No planned CPI-U adjustment for residential & commercial
rates in FY21
ROADWAY MAINTENANCE FUND

22. INTERNAL SERVICE FUNDS
City of College Station
• Department Summaries

23. 23
SPECIAL REVENUE FUND EXPENSE REDUCTIONS
Function
Utility Customer
Service Fleet Maintenance
Hiring Freeze $ - $ 64,000
Supplies $ (346) $ 500
Maintenance (1,150) 250
Professional Services (1,500)
Other Purchased Services 1,200
Travel/Training 14,750 4,550
Misc 8,046
Grand Total $ 21,000 $ 69,300

24. 24
EMPLOYEE BENEFITS FUND
FY21 Proposed budget
Proposed Revenues
• 9% Employer contributions
• No change in Employee contributions
Proposed Expenses
• 6% Medical and Prescription Claims
• 4% Dental Claims Expenses
• 3% Health Clinic Expenses
FY20 Review
Revenues and expenses are projected
to be at 91% of budget for the year.

25. 25
REPLACEMENT FUNDS
• Fleet
• Average growth since FY16=
4.0% or 18 vehicles per year
• All fleet vehicles are included
in the replacement fund
• Other Considerations:
 Shore up funding using
debt revolver through
FY24. (Average yearly
$750K)
• Technology
• A technology specific
replacement fund was
established in FY20 due to
the costs of rapidly changing
technology
• Related Equipment:
 Copiers
 MDTs
 Servers
• Equipment
• Funding began in FY17 for
long-lived Police and Fire
equipment
• Fund considered fully funded
• Related Equipment:
 Police body camera
 Police in-car video
 Fire SCBA
 Fire Extrication tools
 Fire thermal imaging
cameras

26. QUESTIONS / DISCUSSION / DIRECTION
City of College Station

27. PROPOSED TAX RATES
Rates above are stated cents per $100 assessed valuation
Property Values 1 cent = approx. $800,000
Current Rate Change Proposed FY21
Debt Service Fund 22.1444 (0.5000) 21.6444
General Fund 31.3174 0.5000 31.8174
53.4618 0.0000 53.4618
No New Revenue Rate TBD
Voter Approval Rate TBD
27

28. AGENDA FOR TOMORROW
 Hotel Tax Fund
 Outside Agencies
• General Funded
• Hotel Tax Funded
28