HomeMy WebLinkAboutFY 2006-2007 Part 4 Y:�'r��' •.far.. .f r. t r,:, ;�: a. y
Debt Service Po
licy
Debt Service Polic
The City's goal is to fund capital improvement projects on a "pay-as-you-go" basis
whenever possible. For large infrastructure projects or large pieces of equipment, debt
financing is sometimes required. The City's debt management objective is to maintain
levels of 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. Debt financed projects must meet the City's long-term financing criteria as
included in the Fiscal and Budgetary Policy.
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When the City of Stephenville utilizes long-term debt financing, it will ensure that the
debt is soundly financed by:
Conservatively projecting the revenue sources that will be utilized to pay the
debt.
• Financing the improvement over a period of time not greater than the useful life
of the asset.
Debt and Tax Rate Limitations
All taxable property within the City is subject to the assessment, levy and collection by
the City of a continuing, direct annual ad valorem tax sufficient to provide for the
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 its `
maximum ad valorem tax rate to $2.50 per $100 'of assessed valuation for all City
purposes.
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Calculation of Legal Debt Margin—October 1 2005
Taxable Assessed Valuation $645,521,116
Constitutional Limit 2.50%of assessed valuation
Maximum Constitutional Revenue Available $16,138,028
Tax Rate to Achieve Maximum Tax Revenue $2.50 per$100 of valuation
Tax Rate for FY 2005-2006 $0.4756 per$100 of valuation
Available Unused Constitutional Max Tax Rate $2.05 of assessed valuation
The City operates under a Home Rule Charter that adopts the constitutional provisions.
Under rules promulgated by the Office of the Attorney General of Texas, such office will
not approve tax bonds of 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.
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General Debt Service
General Obligation Interest and Sinking Fund
This fund derives its revenue from property taxes. The amount of the taxes levied is
determined by the City Council. The function of this fund is to retire bonded
indebtedness and pay the interest on the indebtedness. The debt, which this fund retires,
was issued by the City for General Fund capital equipment and infrastructure.
WaterlWastewater Bonds
Detail for Utility-related debt is located in the non-departmental section of the Utility
Fund's budget.
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Current Debt Requirements n
The total Debt Service requirement for the City of Stephenville in fiscal year 2006-07 is
P
S. The total General Obligation debt service requirement for fiscal year 2006-07 is
$525106 while the Water and Sewer systems bond requirement equals $.
Funds for the G.O. Debt Service expenses will come from ad valorem taxes ($470,100)
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and a contribution by the Capital Projects Fund ($55,000). The Water and Sewer System
Bonds are funded by and paid directly from the Utility Operating Fund.
The following pages detail the future annual principal and interest requirements for the
City's outstanding debt obligations as of October 1, 2006. Through 2024, the City has as
total of$ in principal to retire and$ in interest'payments.
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General Debt Service Fund
Debt Service accounts for all funds required to finance the payment of interest and
on all general debt serial and term other than the payable exclusive) from
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special assessments and revenue debt issued for and serviced by a governmental
enterprise. The City has authorized the following issues:
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General Obligation Bonds
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General Obligation Bonds _Series 1996 — On May 7, 1996, the City Council authorized
the issuance of$2,000,000 in bonds for the purpose of paying, in whole or in part, the
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City contractual obligations incurred for the acquisition, construction and equipment of
certain public improvements for the City consisting of (i) the acquisition of fire
department equipment, including a pumper truck, an aerial truck and a booster truck, (ii)
the acquisition and renovation of a building located at the comer of Washington and
Columbia Streets in the City for use a new city hall and the acquisition of an adjacent-
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parking lot, (iii) the construction and equipment of a new maintenance service facility,
(iv) the renovation of the existing city hall for use as a public safety building, and (v) to
pay the:associated costs of issuance.
General Obligation Bonds Series 1998 — On June 2, 1998, the City Council authorized
the issuance of$2,700,000 in bonds for the purpose of providing funds to finance the
costs of improving streets within the City and extending and improving water and sewer
lines related in connection with such street improvements and to pay the associated costs
of issuance.
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8-01-20M 05:23 PO. . .. C ,r Y O F S T E P �# E k 3 !."E RACE:
BUDGET REPORT
08 -DEBT SERVICE FUND AS OF: AUGUST 31ST, 2004
FICIAL SUI}1SARY
Y-T-D
ACTUAL ACTUAL BUDGET MUSED
ACCT M ACCT WE 2004-2005 2DU5-2006 2005-2006 X USED 2006-20U DIFFERENCE
REUME SUt@iARY
0 TAXES 447,803.28 4331-824.01 425,No.00 101.96 470,100.00 44,600.00
5 OTHER REVEM E 93,058.13 11,492.74 96,500:OQ 103.04 56,000.00 ( 40,500.DO)
TOTAL REVOK 540,861,41 533,2557.55 522,000.00 102.16 526,100.00 4,100.00
FXPEHDITURE SUMARY
DEBT SERVICE
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01 TOTAL EXPEMES 531,582.02 480,921.76 522,000.00 92.13 526,100.00 4,100.00
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DIVISION TOTAL 531,582.02 480,921.76 522,000.00 92.13 526,100.00 4,100.00
-- --- ----- -----_ -___ ------ --_---.. --
FUND TOTAL EXMDITURES ** 531,582.02 480,921.76 522,000.00 92:13 526,100.00 4,100,000
REVENUES OVEIMURDER) EXPENDITURES 9,279.39 52,335.79 0.00 0.00 0.00 0.00
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ITY ' dF ST PNE9tiTLLE
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BUDGET REPORT
08 -DEBT SEf�UTCE FUND AS OF: AUGUST 31ST, 2006
RE�s
0 Y-T-D
ACTUAL ACTUAL BWQET p�
ACCT M ACCT WE 2004-2M 2005-20% 2005-2006 % USED 2006-2W' DIFFERENCE
0 TAXES
4001 PROPERTY TAXES 441,150.32 430,066.28 420,500.00 102.27 470,100,GO 49,600.00
4003 PENALTY i INTEREST 6,652.76 3,758.53 -`-5,M.Go 75.17 0„00 C` 5,040.00)
* RERJENtAr CATEGORY TOTAL 447,803.28 433,824.81 425,500.00 101.76 470,100.00 44,600.00
5 OTHER REVENUE
4561 INTEREST ON CHECKING
3,fl5$.13 4,932.74 2,000.00 246.64 1,000.00 C 1,000.00)
4590 OPERATING TRANSFERS IN „- 90,=.00 94,500.00 94,500.80 100.00 55,000_00 (_ 39T5tHt+t}Q}
REUENOE CATEGORY TOTAL 93,050.13 99,412.74 96,500.00 103.04 56,000.00 C 40,500.00)
N*x FItNO TOTAL RE4l UES 540,861.41 533,257.55 522,000,00 108.16 526,100.00 4,100.00
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08 -DEBT SOME FM AS OF: AUGHT 31ST., 2006
DIVISION - DEBT SERVICE
DEPARTllENT EXPENDITURES Y-T-D
ACTIK ACTUAL 8#Im PROMED
AECT IM AM KaM 2DW2005 2005-20N 2m-2RR6 X USED 2006-2007 DIFFERENCE
01 TOTAL EXPENSES
6-mw CHARGES
E -610 DANtt CHARGES 1,000.QD 500.001,000.R0 50.0D 1,000.00 0.00
** CATEGORY TOTAL ** 1,00R.RR 500.00 1,0tN2.00 50.00 I'M.00 0.00
7-DEBT SERVICE
5001-750 BOND PRINCIPAL 420,000.00 430,000.00 430,000.00 100.00 455,000.00 25,000.00
5001-M OOND INTEREST 110,582.02 50,421.76 91,000.00 55.41 70,100.00 ( 20,900.00)
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** CATEGORY TOTAL ** 530,582.02 400,421.76 521,000.00 92.21 525,100.00 4,100.00
** DEPARTMENT TOTAL ** 531,5M 02 480,921.76 522,000.80 0.00 526,100.00 4,100.00
*x DIVISION TOTAL *** 531,582.02 480,921.76 522,000.00 92.13 526,100.00 4,100.00
ma FUND TOTAL EXPENDITURES *** 531,582.02 480,921.76 522,000.00 92.13 526,100.00 4,100.00
*** END OF REP➢RT *�
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Summary of Debt Service Charges to Maturity
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General Obligation Bonds and Certificates of Obligation-TAX SUPPORTED
Year Ending Outstanding Total
Se tetnber 30 Beginning of Year _ Principal Interest _Requirements
2007 1,595,000 455,000 70,106 525106
2008 1,140,000 475,000 48,195 523,195
2009 665,000 150,000 32,845 182,845
2010 515,000 165,000 24,183 189,183
2011 350,000 170,000 14,885 184,885
2012 180,000 30,000 9,281 39,281
2013 150,000 35,000 7,453 42,453
2014 115,000 35,000 5,484 40,484
2015 80,000 40,000 3,375 43,375
2016 40,000 40,000 1,125 41,125
General Debt Service- Tax Supported
®Principal ❑Interest
600,000 -
5000 00,
400,000 #'
300,000
200,000
100,000
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Certificates of Obligation
Series 1996-$2,000,000
Principal Due-February 15
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Fiscal Year Principal Interest Total
2007 140,000 48,510 188,510
2008 145,000 40,885 I85,885
2009 150,000 32,845 182,845
2010 165,000 24,183 189,183
2011 170,000 14,885 184,885
2012 30,000 9,281 39,281
2013 35,000 7,453 42,453
2014 35,000 5,484 40,484
2015 40,000 3,375 43,375
2016 40,000 1,125 41,125
Total 950,000 188,026 1,138,026
Certicates of Obligation
_ Series 1998-$2,700,000
Principal Due-February 15
Fiscal Year Principal Interest Total
2007 315,000 21,596 .336,596
2008 330,000 7,310 337,310
Total 645,000 28,906 673,906
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Utility Debt Service
Utility Debt Service accounts for all funds required to finance the payment of interest and
principal on all debt which is retired primarily from revenues or earnings of the City's
Utility Fund. Such debt includes the following issues:
Utility_System Revenue Bonds
Combination Tax & Revenue Certificates of Obligations, Series 2001 — On June 19,
2001, the City Council passed an ordinance authorizing the issuance of $5,500,000 in
bonds for the purpose of paying all or a portion of the City's contractual obligations
j incurred with respect to the acquisition, construction and equipment of certain
improvements and extensions for the City's water system, to wit: a water storage facility,
a booster pump station, water transmission and distribution lines and water wells and to
pay legal, fiscal and engineering fees in connection with these projects.
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Combination Tax &Revenue Certificates of Obli lions Series 2002—On May 7, 2002,
the City Council passed an ordinance authorizing the issuance of$1,150,000 in bonds for
the purpose of paying all or a portion of the City's contractual obligations for the
acquisition, construction and equipment of sewer plant improvements, and to pay legal,
fiscal and engineering fees in connection with this project. �
Combination Tax & Revenue Refunding Bonds Series 2003A—On April 15, 2003, the
City Council passed an�ordinance authorizing the issuance of$4,975,000 in bonds for the
purpose of providing funds to refund the City of Stephenville's outstanding prior lien
utility system revenue bonds originally issued to pay for sewer plant improvements.
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Comb' ation Tax & Revenue Refunding Bonds Series 2003B — On April 15, 2003, the
City Council passed an ordinance authorizing the issuance of$1,600,000 in bonds for the
purpose of paying all or a portion of the City's contractual obligations incurred with
respect to the
pec acquisition,construction and equipment of the water system improvements,
including providing additional water wells and water lines and paying legal, fiscal and
engineering fees in connection with these projects.
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Combination Tax &.Revenue CW sates of Obligations, Series 2006 — On March 23,
2004, the City Council passed an ordinance authorizing the issuance of$7,160,000 in
bonds for the purpose of paying all or a portion of the City's contractual obligations
incurred with respect to the acquisition, construction and equipment T of certain public
improvements for the City ty including: (i) additional water wells, pumping facilities and
water lines to connect the wells to the City's water distribution system, (ii) water line
improvements, pumping facilities and storage to provide a surface water source for the
Cityand a(•��iii) paying the costs of legal, fiscal and engineering fees in connection with
these projects.
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Summary of Utility Debt Charges.to Maturity
Year,Ending Outstanding Total
Se tember 30 B 'nnin&of Year Principal Interest Requirements
2007 17,575,000 1,075,000 655,083 1,730,083
2008 16,500,000 1,115,000 616,124 1,731,124
2009 15,385,000 1,155,000 575,637 1,730,637
2010 14,230,000 1,200,000 533,618 1,733,618
2011 13,030,000 1,240,000 489,935 1,729,935
€ 2012 11,790,000 1,285,000 445,619 1,730,619
2013 10,505,000 1,335,000 397,594 1,732,594
2014 9,170,000 1,380;000 350,149 1,730,149
2015 7,790,000 1,440,000 291,313 1,731,313
2016 6,350,000 1,500,000 229,902 1,729,902
2017 4,850,000 1,565,000 165,799 1,730,799
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2018 3,285,000 1,615,000 112,230 1,727,230
2019 1,670,000 1,670,000 56,947 1,726,947 r
Utility Revenue Debt Service
2,500,000 ■Principal D Interest ,
2,000,000
1,500,0004
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1,000,000
500,000
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Combination Tax & Revenue Certificates of Obligation
Series 2001 -S5,500,000
d Principal Due-June 1
Fiscal Year Principal Interest Total
2007 290,000 252,450 542,450
2008 305,000 239,139 544,139
2009 320,000 225,140 545,140
2010 335,000 210,452 545,452
2011 355,0010 195,075 550,075
2012 375,000 178,780 553,780
2013 390,000 161,568 551,568
2014 995,000 143,667 1,138,667
2015 1,040,000 97,996 1,137,996
2016 1,095,000 50,251 1,145,25I
Total 5,500,000 1,754,517 7,254,517
Combination Tax & Revenue Certificates of Obligation
Series 2002-$1,150,000 .
Principal Due-June 1
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Fiscal Year Principal Interest Total
2007 110;000 33,153 143,153
2008 115,000 28,257 143,257
2009 120,000 23,140 143,140
2010 125,000 17,800 142,800
2011 135,000 12,238 147,238
2012 140,600 6,230 146,230
Total 745,000 120,818 865,818
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Subordinate Lien Utility System Revenue Bonds
Series-2003A -$4,975,000
Principal Due-June I
Fiscal Year Principal Interest Total
2007 360,000 75,625 435,625
2008 370,000 65,725 435,725
2009 380,000 55,550 435,550
2010 395,000 45,100 440,100
2011 405,000 34,238 439,238
2012 410,000 23,100 433,100
€ 2013 430.,000 11,825 441,825
! Total 2,750,000 3117163 3,061,163
Utility System Revenue and Refunding Bonds
Series 2003B -$1,600,000
Principal Due-June 1
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Fiscal Year Principal Interest Total :
2007 125,000 49,700 174,700
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2008 125,000 45,325 170,325
2009 130,000 40,950 170,950
2010 130.,000 36,400 166,400
2011 125,000 31,850 156,850
2012 35,000 27,475 62,475 ( :
2013 175,000 26,250 201,250 J
2014 40,000 20,125 60,125
' 2015 40,000 18,725 58,725
20I6 35,000 17,325 52,325
2017 225,000 16,100 241,100
2018 235,000 8,225 243,225
Total 1,420,000 338,450 1,758,450
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Utility System Revenue and Improvement Bonds
Series 2004 - $7,160,000
Principal Due - June 1
Fiscal Year Principal Interest Total
2007 190,000 244,156 434,156
2008 200,000 .237,677 437,677
2009 205,000 230,857 435,857
2010 215,000 223,867 438,867
2011 220-000 216,535 436,535
2012 325:000 209,033 534,033
2013 340,000 197,951 537,951
2014 345,000 186,357 531,357
2015 360,000 174,592 534,592
2016 370,000 162,316 532,316
2017 1,340,000 149,699 1,489,699
2019 1,380,000 104,005 1,484,005
2019 1,670,000 56,947 1,726,947
Total 7,160,000 2,393,992 9,553,992
Utility System Revenue and Improvement Bonds
Series 2006 - $2,000,000
Principal Due - February 15
Fiscal Year Principal Interest Total
2007 145,000 99,685 244,685
2008 175,000 66,635 241,635
2009 185,000 59,849 244,849
2010 190,000 52,780 242,780
2011 195,000 45,523 240,523
2012 205,000 37,983 242,983
2013 215,000 30,066 245,066
2014 220,000 21,866 241,866
2015 230,000 13,384 243,384
2016 240,000 4,524 244,524
Total 2,000,000 432,295 2,432,295
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Capital Improvements
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A Capital Improvement Program is a schedule of public Physical Improvements to be
constructed with estimated resources available to finance the projected expenditures.
Capital Improvements are any expenditure of public funds'for the purchase, construction,
rehabilitation, replacement or expansion of the physical assets of the community when
the project is relatively Iarge in size, expensive (the City's capital threshold is $1,000),
long-term and permanent. Some common examples include streets, tennis courts, fire
stations,water and sewer fines and fire engines. Capital expenditures are financed from a 3
variety of sources to include long-term and short-tern debt, current revenues, grants from 5
other governmental entities and donations from foundations, businesses, individuals and.
non-profit organizations. A detailed listing of financing methods is found on the
following pages. f
Functions of a Capital Improvement Pro ram
❖ Estimating capital requirements, budgeting priority projects and developing
revenue sources for proposed improvements.
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❖ ,Scheduling all capital projects over a fixed period with the appropriate planning
implementation and informing the public of projected capital improvements.
V Coordinating the activities of various departments in meeting project schedules.
Monitoring and evaluating the progress of capital projects.
Capital Improvements Policy
The City of Stephenville prioritizes the funding of capital projects on the basis of a
Capital Improvements Plan. The functions of the Capital Improvement Plan are as
follows:
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1. Estimating capital requirements
2. Scheduling all capital projects over a fixed period with appropriate planning
and implementation.
3. Budgeting priority projects and developing revenue sources for proposed
improvements.
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4. Coordinating the activities of various departments in meeting project
schedules. ,
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5. Monitoring and evaluating the progress of capital projects.
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6. Informing the public of projected capital improvements. '
The following questions are considered when justifying a project:
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1. What is the relationship of the project to the progress of the entire city?
2. Is the project part of a large program? How does it relate to the goals of the
proms?
3. How many citizens will be helped by it?How many citizens will be harmed or
inconvenienced if the project is not considered?
4. Will it add to the value of the surrounding area? Will it increase the
valuation of local property?
5. Will it increase efficiency or performance of a service? Will it reduce the on-
going costs of a service or facility?
6. Will it provide a service required for economic development of the
community? What improvements would be of the most value in attracting
commercial and industrial firms?
7. Is the project required to complete or make fully usable a major public
improvement?
8. Will rapid urban growth in the area of the proposed project increase the costs
of land acquisition if the project is deferred? j
9. Is the project well identified by the citizens? Does it have established voter 1
appeal?
10. Is the project needed to protect public health or safety?
Methods of Financing Ca ital Improvements Projects
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Certificates of Obligations. Certificates of Obligations are issued with limited revenues
pledged by the water and sewer systems. Voter approval is not required.
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Donations. Donations are periodically received, by the City, from individuals,
businesses,foundations and non-profit organizations. ;
Earmarked Funds. With Earmarked Funds, monies are accumulated in advance or set
aside for capital construction or purchase. The accumulation may result from surplus of
earmarked operational revenues or sale of capital assets.
Enterprise Funds. Enterprise Funds are established from the delivery of specific
a services— where money paid to administer the services and the expenses (as a result of
Providing services)are accounted for separate from the general fund budget of the City.
General Fund. General Fund is the financing of improvements from revenues such as
general taxation,fees and service charges.
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General Obligation Bonds. With General Obligation bonds, the taxing power of the
jurisdiction is pledged to pay interest and retire the debt. General Obligation Bonds can
be sold to finance permanent types of improvements such as municipal buildings, streets
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and parks and recreation facilities. Voter approval is required.
Revenue Bonds. Revenue Bonds frequently are sold for projects that produce revenues,
such as water and sewer systems. Voter approval is not required.
Special Assessments. Public works that benefit particular properties may be financed ti
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more equitably by special assessments(i.e.,paid by those who directly benefit).
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State and Federal Grants. State and Federal Grant-in-Aid programs are available for
financing a number of programs. These may include streets, water and sewer facilities, '
airports, parks and playgrounds. The costs of funding these facilities may be borne
completely by grant funds or a local share may be required.
Facts of Capital Improvements on Operatine Budget
Most of the capital improvements scheduled for FY 2006-07 are routine replacements
and/or upgrades of facilities or equipment. There should be no major impact on
operating budgets for most of the capital items scheduled. The maintenance and
Operating costs related to most of the capital project items scheduled should be absorbed
in the corresponding division's operating budget.
FY 20%-07 Ca ital Improvements
The following pages identify the capital improvements that have been authorized in FY
2006-07 and includes the project or equipment, the department requesting the item, the
fund in which expenditures will be recorded,the sources of funds,the cost and the reason
the project is being undertaken or equipment being purchased.
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CAPITAL IMPROVEMENTS&EQUIPMENT REPLACEMENT
CAPITAL NOT CAPITAL +
INCLUDED INCLUDED REQUESTS
FUND DEPT DESCRIPTION 2006-07 2006-D7 2OW017 2007-08 2008-09 2009-10 2010-]1
ADNHNISTRATION
5105 MUNIBLDc CITY RENOVATIONS 2SOpp 25,000 25 00,000 2 0 25000 25000
5201 IFINANCE JTECIINOLOGY ENHANCEMENTS 50,000 S0,000 50,000 50,000 50,000 SO,000
5401 IIUMANR&SOUR
TOTAL ADMINISTRATION 50,000 25,000 75,000 75,000 75,OW 75,000 75,000
COMMUNITY SERVICES
5502 JFARK IPICKIT 19,000 19,000 19 D00 19,000 19,000 19,000
5502 PARK UT ILITYVEfI(CLE 8,000 8,O()O 8000 I1,000
,S 0 PARK ITOR04000MOWER 40WO .40,D00
5502 PARK STEINER MOWER 9,000 9,000 9,000 9000 9,000 9,000
5502 IFAR.K CITY PARKRESTROOMS 100,000 Ioo,o00 100,000
5502 PARK IPARK IMPROVEMENTS 2 000 30,000 SS,D00 50 D00 50,000 5 000 50,000
5502 1PARK JPEC HALL RENOVATIONS 50 000 SO,00O
5502 CFNIETERY IPICKUP
19 000
5503 'CEMETERY ISTFINER MOWER 9,000
5504 CEMETERY PRIVACY FENCE
5504 ILIBRARY JCOMPUTERS
STREETS IRECONSTRUCTION 500 000 500,000 750,000 1,000 000 1,250,ODO 1,500,000
5-505 STREETS JPICKUP 19,OOo 19,000
5505 sTREETs HEAVY£ UIPMENT ROINT END LOADER 125,000 125,000
5505 STREETS DUNIP TRUCK 36 800 36,800
5505 STREETS PNEUMATIC ROLLER 25,000
5506 sR CIT CTR JCOMPIJTERS
TOTAL COMMUNI7"YSERVICE 726,000 181/,ODO 906,000 881,800 1,222,000 1,394,800 1,597,000
FIRE AND EMS
5603 IRRE SELF CONTAINED BREATHING APPARATUS 40,OD0 40,000
5603 FIRE HYDRAULIC RESCUE TOOL 33,878 33,878 20,250
5603 JF7Rz _EXTRICATION WILDL IND FIRE 9f7IT REPLACEMENT 5,000 5,000
5603 FIRE LARGE DIAMETER HOSE REPLACEMENT 6,OW 6,000 6,000
5603 FIRE FIREFIGHTINGNOZZELREPLACEMENT 8,100 8,100
5603 IFIRE THERMAL IMAGING CAMERA 12,0()0 4
5603 FIRE BUNKER GEAR REI'LACEM£NT 11,Wo 11,000
5604 EMs AMBITI.A.NCE 1DS,D00 105,000
5604 Eros HEART MONITOR/DEFIBRILLATOR 16,000 16,000 26,000
5605 voL VOLUNTEER ALERT PAGERS IOS 1 3,500 3,500
i
TOTAL FIRE AND EMS 92,978 1 19,500 112,478 159,250 0 116,000 11,000
POLICE
5702 PATROI. VEHICLES(2) 52,000 26,OW 78,000 78,000 80,000 80,000 80,0W
4
5702 PATROL RIFLE REPLACEMENT Is
6'�
5705 CID VEHICLE 40,000 40,000 20,000 20,000 20000 20,000 i;-
5707 VC 1ANIMAL CONTROL VEHICLE 25,000
5901 PUBLIC SAFETY TFCHNOLOGY UPGRADE 192,000 192,000
.,
5905 IPUBLIC SAFETY I PORTABLE BU1I,DINGS 50 000 5O,000
TOTAL POLICE DEPARTMENT 284,000 76,WO 360,000 173,000 100,000 106,000 100,000 I
H
Y DEVELOPMENTCTIONS VEHICLE 25000ENFDRCE VEiI>CLE 2L COMMUNM DEVELOPMENT D 0 0 25,m 0 25,000 0
L GENERAL FUND 1,152,978 300,500 1,453,478 1,264,050 1,397,000 1,716,800 1,783,000
WATFWWASTE WATER
5091 IWATER IMOWING TRACTOR 25,000 000
5001 MAINTENANCE LIlVEREPLACY-MEN1'S 300,H0 200,000 500,000 500,000 500000 500,000 500,000
5002 'ATERDIS-, PICKUP I9,000 19,000 19,000 19 000 19,000 19000 `
5002 WATER DISTR DUMP TRUCK 42,000
5003 WATERDISTR RACKIIOE 100000
5003 CUSTSERVICE GPS SYSTEM A,000
5101 ww coLt VAC-CON TRUCK 100 D00
5102 wwTP GRIT PUMP 6 000 6,0%
5103 P TRACTOR 35,000 35,pp0
5103 P SKAT TRAK 30,000
5103 P ROOFREPAIRS 0,000
5102 WA7P IPAD FOR ROLL OFF CONTAINERS 10,_S00 1 D,500
TOTALWATYWWASTEWATERFUND 370,500 200,000 570500 592,000 661,000 619,000 544,000
.fS
I.ANDF7I,L
3
5001 LANDF7I.I, COMPACTOR 320,8511 320,850
is
5001 ILANDFILY, SCRAPER 413,850 413,850
TOTAL LANDFILL 0 734,700 734,700 0 0 0 0w
-:i
TOTAL ALL FUNDS 1,523,478 1,235,200 2,758,678 1,856,050 2,058,000 2,335,800 2,3277000 s-:I
153 `'
E 8-01-20t36 05:23 PIf C I T Y OF S T E P R E N V I L L E PAR: g i
f
BUDGET REPORT
—CAPITAL PROJECTS FUNDAS OF: AUGUST 31ST, 2006
FINANCIAL SUMARY
Y-T-D �a
ACTUAL ACTUAL OUDGET PROPOSED
ACCT NOf ACCT RARE 2004-2005 2005-2006 2005-2006 % USED 2006-2007 DIFFERENCE
REVENUE SUMARY
4 SERVICE CHARGES 402,789.D0 ' 84,919.55 305,000.00 27.04 0.00
( 305,0(Ni_OQ) 3
5 OTHER REVENUE 87,018.84 242,176.08 3,877,641.00 6.25 3,110,000.00 ( 767,641.00)
* TOTAL REVENUE t 489,807.84 327,095.63 4,102,641.00 7.82 3,110,000.00 ( 1,072,641.00) :
EXPENDITURE SUtffM e
f:
f.
0 LONG TERM RATER
LONG TER" RATER— f
0.00 127,584.50 5,737,000.00 -7.22 5,100,000.00 E 637,000.00)
* DIVISION TOTAL S 0.00 127,584.50 5,737,000.00 2.22 5,100,W0.00 ( 637,000.00) t
COMUNITY SERVICES
02 PARK GRART 71,928.86 70,500.00 364,000.00 19.37 364,000.00 0.00
05 MESTSIDE GEVELDWRT 90,000.00 94,500.00 94,500.00 100.00 0.(10 E 94,500.00)
DIVISIUM TOTAL xi( 161,728.86 165,000.00 458,500.00 35.99 364,009.00 ( 94)500.00)
8 COMNUNITY DEVELUMENT
'i
CWKWTY DEVELOPMU 0.00 0.00 4,640,000.00 0.00 5,167,456.00 527,456.00
g<
DIVISION TOTAL 0.00 0.00 4,640,000.00 0.00 5,167,456.00 527,456.00
J
KKK FUND TOTAL EXPENDITURES lF1E1E 161,928.06 292,584.50 10,835,500.Go 2.70 10,631,456.00 t 204,044.00)
REVEMJES €VERMKDER) EXPENDITURES 327,878-98 34,511.13 ( 6,652,859-00) 0.52- ( 7,521,456.00) ( 868,597.00)
154
G
.............................__... .. . . __. ................... ..._ .._ ...... ..._ ___
84114RW605:23 ' CITY OF STEPRENOILL'E '2 I
MET REPORT
10 -CAPITAL PROJECTS FM AS OF: AUGUST 31ST, 2006
REVENUES
- YT-D -
AACTUALAACTUAL0Bum5E6
ACCT NO# ACCT NAHE 2004 2005 2005-2006 2005 2086 x USED 2w6-2007 DIFFERENCE f
4
f
4 SERVICE CHARGES
4459 PRO RATIMUSCELLANE00S 402,789.00 84,919.55 305,000.00 27.04 0.00 ( 305,000.00)
€ KK REM ME CATEGORY TOTAL xx 402 789.8D 84 305 800 27 8 0.00 { 305,919.55 .00 4 ,000.00)
� r
5 IlTHER REVERUE
4m IIITEREST ON INVEST31 aS 27,220.65 167,287.50 100,M.00 167.29 100,000.00 0.00
4501.008A INTEREST DR CHECKING ACC OW 10,835.97 8,104.52 10,000.00 81.05 10,w0.00 0.00
4528 GRANTS 46,962.22 66,784.06 0.00 0.00 0.00 0.00 F
4540 BOND PROCEEDS 0.00 0.00 3,040,000.00 0.00 3,000,000.00 ( 40,000.00)
4590 TRANSFERS FROM OTHER FONDS 0.00 0.00 777,641.00 0.00 0.00 ( 727)641.00)
xx REVENUE CATEGORY TOTAL mK 87,018.84 242,176.08 3,877,641.00 6.25 3,110,000.00 { 767,641.00)
* RIND TOTAL REVENUES *xx 489,807.84 327,095,63 4,182,641.00 7.82 3,118,000.00 { 1,072,641.00)
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. . __---------- ____ __ __
8-01-20 &TY"23 F71, CITY O F ;: EPN ,..L
. s �" E.N°�# �.� LE . .
3
BUDGET'REPORT
10 —CAPITAL PROJECTS FUND AS OF:AUGUST 31ST, 2606
IUISION - 0 LONG TERN RATER
t}ENT EXPENDITURES Y-T-D
ACTUAL ACTUAL BUDGET PROPOSED
ACCT NAB ACCT NAHE 2004-2005 2005-2006 2005-2006 Y. USED 2006-2007 DIFFERENCE
LONG TEM RATER
2-CM(TMCTUAI
M-253 OUTSIDE PROrE'SSIONALS 0.00 127,584.50 380,000.00 33.37 130,000.00 ( 250,000.00)
CATEGORY TOTAL 0:00 127,584.50 380,M.00 33.57 130,000.00 ( 250,000,00)
5-CAPITAL OUTLAY
5002--521 RATER LINES 0.00 0.00 3,450 000.00 0.00 3 450 000.00 0.09
002-522 POUF STATIONS 0.00 0.00 1,420,M.00 0.00 1,420,WO.00 0.00
SM-523 DELLS 0.00 0.00 0.00 0.00 100 000.00 100 000.DD
5002-524 STURAGE TANKS 0.80 0.00 487,000.00 O.OD 0.00 ( 4V,000.00)
CATEGORY TOTAL *x 0.00 0.00 5,357,000.00 0.00 4,970,000.00 ( 387,000.00)
0 Rx DEPARMENT TOTAL K* 0.00 127,584.50 5,737,0D0.00 0.00 5,100,000.00 ( 637,000.00) x
----—.....,.____
ti
DIVISION TOTAL 0.00 127,584.50 5,737,000.00 2.22 5,100,000.00 ( 637,000.00)
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$-01-2006 05:23 Pft'. �� CITY tl F S T E P H E I 0 1", E FEE:: 4`��:,:k'
UNET REPORT
10 —CAPITAL PROJECTS FUND AS OF: AUSUST 31ST, 2006
DIUISIOH — 5 ClMUHITY SERVICES ,
DEPARTMT EXPENDITURES Y—T—D �
ACTUAL ACTUAL BUDSET PR�'OSEO
ACCT R06 ACCT HAM 2004-2005 2OVi-2006 2005-2006 X USED 2006-2007 DIFFERMCE
02 Pit GRANT
I
5—CAPITA!.. OUTLAY
( 5502-527 PAST( INFROU tTS 61,M.78 70,500.00. 364,000.00 11.37 364,000.00 0.00
5502-531 LAW 10,576.08 0.90 0.00 0.00 0.00 0.00
CATEGORY TOTAL 71,928.86 70,500.00 364,000.00 19.37 364,=.00 0.00
* DEMRMEKT TOTAL 71,928.86 70,500.00 364,000.00 0.00 364,000.00 0.09
s
157
.. .. __ _.........
h
S"T E r'9 E R v ILL
BUDGET REPORT
10 -CNUAL PROJECTS FUND na Df: AMT 31ST, 2006
?IVISIM - 5 COt#tlttDEITY SERUM
r DEPART MT EXPENDITURES Y-T-O
ACTUAL ACTUAL BUDGET PROPOSE
ACCT NO# ACCT HAKE 20 4-2005 2005-2006 20D5-2W6 Y. USED 2006-2007 DIFFERENCE
05 RESTSIK DEVELUMENT
8-W USED �
MU-800 OPERATING TRANSFERS OIIT
90,000.00 94,500.00 44,500.00 100.00 55,OUD.00 t 39,5m.00)
* CATEGORY TOTAL ** 90,000.00 94,500.00 94,500.00 100.00 55,000.00 ( 39,500.00)
DEPARTMENT TOTAL 90,000.00 `-_ 74,500.00 _ 94,500.00 0.00 55,000.00 ( 39,5M.OD)
y
DIVISION MAL t 161,928.86 165,000.00 458,500.00 35.99 419,000.00 ( 39,500.00)
158
rF
t=< s- a�: € c:.x. < . � s a �t v,z ;r.: ::. : Pam: T ..
BUDGET REPORT
F 10 —CAPITAL PROJECTS FUND AS OF: AUGUST 31ST, 20%
s DIVISION — 8 CMNUNITY DEUELOPIST
DEPARTlU=MT EXPENDITURES Y—T—D
ACTUAL ACTUAL BUDGET PRiOzOSED
ACCT }A# ACCT MAE 2aa4�-2005 2005-2006 2005-2006 Z USED 2006-2007 DIFFEREMCE
CO MUNITY DEVELOPIOT
5—CAPITAL HUTLAY
5801-521 DRAINAGE I1IRttYEIIERTS 0.00 0.00 3,040,000.00 0.00 3,040,000.00 0.00
5801-M HATER/MR AEUED AREAS 0.00 0.00 1,600,000.00 0.00 2,127,456.00 527,456.00
xx CATEGORY TOTAL�,. 0.00 0.00 4,640,000.00 0.00 5,167,456.00 527,456.00
K* aEPARTRW raTat ** �— 0.00 0.00 r4 640 000.as w�a.as -s 167 456.00 527,456.00
DIVISION TOTAL KKK r— � 0.08 —`--=^0 00 =4,649,000=00 --TTT.0.00 —5,167,456.00 ^_-527,456.00
NNW FUND TOTAL EXPENDITURES NNW 161,928.86 252,584.50 10,8 35,508.00 2.70 10,631,456.00 t 204,044.00)
xxx END OF REPORT **x
KKK END OF REPORT KKK
NO END OF REPORT *N
No END OF REPORT KKK
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NEW PROGRAMS - ENHANCED SERVICES
Division staff prepare budget requests based upon Council priorities,citizen requests,the strategic plan and
service demands. Base budgets are prepared and carefully reviewed against priorities.Enhanced services are
new programs and personnel changes deemed necessary by departments in order to provide rei)rrired services
more timely and efficiently.The following is a cumulative list of those requests.
REQUEST
FUND DEPT DESCRIPTION AMOUNT
ADMINISTRATION
5401 11JUNIAN RES VACATION4 WKS AFTER 15 YEARS 0
5401 HUMAN RES PAY SEPERATION RANKS&STEPS ?
5401 HUMAN RES HUMAN RESOURCES CLERK 39,100
540I HUMAN RES INCREASE RETIREMENT CONTRIBUTION(1%) 100,000
5401 JHUMAII RES RETIREE HEALTH INSURANCE ?
5401 IHUF4AN RES VEHICLE OPERATOR STANDARDS PROGRAM S,S40
TOTAL ADMINISTRATION
COMMUNITY SERVICES
5502 IPARK LIGHT CITY WALKING TRAIL ? t
5502 PARK V RI ER IMPROVEMENTS �
5502 PARK 45'GENIE LIFT 38,000
5505 STREETS SIDEWALKS* ,3
5505 STREETS RECONSTRUCT RIVER N BLVD* 2501000
5506 sR crr CTR UPGRADE PIT TO FULL-TIME POSITION
5506 SR CIT CTR MEALS ON WHEELS FUNDING ASSISTANCE* 2,500 r:
5506 SR CIT CTR INCREASE TRANSIT SYSTEM FUNDING* ANY
TOTAL COMMUNITY SERVICE 497,000
FIRE AND EMS
5601 FIRE JASSISTANT FIRE CHIEF 55,032 l;
5601 FIRE ADDITIONAL FIRE FIGHTER/PARAMEDICS(6) 297,000 '
5601 ITECHNOLOGY FOR FIRE&EMS REPORTS 71,215
5603 FIRE SUPPRESSI0 ISO AUDIT 18,500 C
5603 EMERG MGMT INCIDENT COMMAND UNIT 60,000
5104 EMERG MGMT REVERSE 911 62,650
5104 EMERG MGMT STORM SIRENS(2) 50,000
TOTAL FIRE AND EMS 669,397
POLICE
5701 IADMINISTRATIop ADMINISTRATIVE VEHICLE 17,000
5702 PATRoL POLICE RECRUITS (2)AND TRAINING 45,500
5703 PATRoL ADDITIONAL POLICE OFFICERS(3) 150,000
5703 DISPATCH PART-TIME DISPATCHER 14,560
5704 REco"s PART-TIME RECORDS CLERK 8,320
5704 -"CORDS ADMINISTRATIVE SERVICES LIEUTENANT 43,560
5705 Cm ADDITIONAL NARCOTICS DETECTIVE 54,000
TOTAL POLICE DEPARTMENT 97,560
COMMUNITY DEVELOPMENT
5801 PLANNING PLANNER POSITION 51,450
5801 PLANNING JENHANCED PLANNING SOFTWARE(GPS)AND MAPS 8,000
5802 INSPECTION ADDITIONAL VEHICLE 25,000
5803 CODE ENFORCEM CODE ENFORCEMENT OFFICER* 45,000
TOTAL COMMUNITY DEVELOPMENT 133,925
TOTAL GENERAL FUND 1,707,482 ''
160 ''
......................................................................._ _ ............._........... _ ._ .. .....
REQUEST
FUND DEPT DESCRIPTION AMOUNT
WATERIWASTEWATER
11101INTENANcE ENHANCED PLANNING SOFTWARE(GPS)AND MAPS 8,000
ER SEWER SERVICE TO 1303 S LOOP* 33,000
ER SEWER TO COLLEGE FARM RD* 500,000
NTENANCE PIPE RACK 5,501
5001 m"TaNANCE JPOLE BARN 6,000
TOTAL WATERIWASTEWATER 752,501
LANDFILL
5001 ILANDFiLL CELL#3 350,000
i
! TOTAL LANDFILL 350,000
CAPITAL PROJECTS
ANNEXATION SERVICES
ANNEXATION NEW FIRE STATION 3 600,000
ANNEXATION POLICE STATION
PARK REC/COMMUNITY CENTER
PARK SWIMMING POOL
PARK RIVER IMPROVEMENTS
LIBRARY NEW LIBRARY
STREETS RECONSTRUCTION 10,000,000
STREETS RIVER N BLVD IRRIGATION/LANDSCAPING* 25,000
STREETS SIDEWALKS-FREY ST FROM WOLFE RD TO CLINTON 150,000
WATER NEW WELLS(3) 1,500,000
SEWER EAST SIDE SEWER EXTENSION 1,800,000
STORM REMAINING STORM DRAINAGE 10,000,000
ANIMAL snELTEj RELOCATE SHELTER* 500,000
AIRPORT EXTEND RUNWAY 2,500,000
TOTAL CAPITAL PROJECTS 27,075,000
TOTAL ALL FUNDS 29,884,983
*Citizen budget requests
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APPROVED CITY EMPLOYEE POSITIONS
FI`` FI' Fr ff FI' PT FIEs
CENEW ,RM
QYAkdrimatcr 1.0 10 1.0 1.0
city skretay 1.0 1.0 1.0 1.0
mxidpof I3-"9 1.0 1.0 1.0 1.0
M idpel SnkeClift 10 1.0 1.0 1.0
30 10 0.5 30 Q5 3.5
Ridnsirg 1.0
1.0 1.0 1.0
1 nmpgmanm 1.0 Lo 1.0 1.0
Pb&&11mroimAdrin 50 5.0 5.0 5.0
ParkNktawne 50 5.0 50 5.0
Cbrd3ies 20 20 20 3.0
LAY 3.0 1.0 30 QS 3.0 Q5 3.5
7.0 1.0 7.0 OS 7.0 0-5 7.5
1.0 1.0 1.0 0.5 10 65 1.5 4'
l:
1.0 20 20 20
> g�rim 1.0 1.0 20 20
3'
120 120 120 120 .
Exnr9myNbi d sff%k s 120 120 120 120
PbdioeAdninistratirn 1.0 I.O 1.0 1.0 1
Miaeftd 230 23.0 26.0 260
WificSaWamnric2faB 80 &0 8.0 8.O
PdioeReoad3 20 20 20 20 20 20 3.0
airrw hmstigficns 5.0 5.0 5.0 5.0
p dice(mm"tyFaa= 1.0 1.0 1.0 1.0
Ainpl Ckxtrd 20 20 20 20
1' iicmtyaaw 1.0 1.0 1.0 1.0
TiarTiO'Umkpm tAdrin 20 20 20 20
kvacfm 10 20 20 20
(b&Fnfauwmt 1.0 1.0 I.O 1.0
TUTAZ(EN RAi.FU D 105.0 50 107.0 40 111.0 40 11500
tTEfflff FUND
LblityAdrfi� IA 1.0 1.0 1.0
Noa'Rfldrfirn 20 3.0 30 3.0
)A&xIlstdbAcn 6.0 60 CIO 60 �
f wmfr5avice 3.0 3.0 30 30
V&bmftcdkction 50 5.0 50 5.0
V etxTmahm t Qo QO QO QO
13idkrg&GAec im 20 20 20 20
3uIAI.UIi[IIY)H m 190 QO mo QO 2Q0 GO 20L0 a
SVWfARS(L VUiIFLFjm
Y 1.0 20 1.0 20 1.0 20 20
WX4LLA WFRLlN M 1.0 20 1.0 20 1.0 20 20
WWALE"aDyffS 1250 70 IQ 60 1320 6.0 1370
PUBLIC SAFETY PAY PLAN
a POLICE DEPARTMENT
2005 200b
POSITION Starting
AB ,!
dmin Svcs Assistant Non-Exempt 8-5 Annual $24,780 $26,019
Monthly $2,065 $2,168
Hourly $11.91 $12.51
Annual Control Officer Non-Exempt Annual $25,764 $27,052
12/10 Shift Monthly $2,147 $2,254
Hourly $12.39 $13.01
Public Safety Secretary Non-Exempt 8-5 Annual $26,568 $27,896
Monthly $2,214 $2,325
Hourly $12.77 $13.41
Dispatcher Non-Exempt Annual $27,994 $28,764
12 Hour Shift Monthly $2,332 $2,397
i
Hour $13A5 $13.83
Police Officer Non-Exempt Annual $32,784 $34,512 $36,238
80/14 Day Cycle Monthly $2,732 $2,876 $3,020
12 Hour Shift Hourly $15.76 $16.59 $17.42
Patrol Sergeant 12 Hour Shift Annual $38,772 $40,711
Detective Non-Exempt 8-5 Monthly $3,231 $3,393
H22LIX $18.64 $19.57
Police Lieutenant Non-Exempt Annual $43,560 S45,738 2
80/14 Day Cycle Monthly $3,630 $3,812
12 Hour Shift Hourly $20.94 $21.99
Police Captain Non-Exempt 9-5 Annual $48,948 $49,800
Monthly $4,079 $4,150
Hourly $23.53 $23.94 5
Police Chief Exempt Annual $65,000
Monthly $5,417
Hourly $31.25
FIRE DEPARTMENT
2005-2006
FFirefigbter/EMT
SITION StartingA B `
i
Non-Exempt Annual $32,784 $34,512 $36,238
Shift 24/48 Monthly $2,732 $2,876 $3,020
27 w/OT Hour1 $11.89 $12.51 $13.14 k
Fire Sergeant Non-Exempt Annual $38,772 $40,711
Shift 24/48 Monthly $3,231 $3,393
27 dayw/OT Hour $14.06 $14.76
Fire Lieutenant Non-Exempt Annual $43,560 $45,738
Shift 24/48 Monthly $3,630 $3,812
27 da w/OT Hourly $15.80 $16.59
[Fi,rme Training Officer Non-Exempt 8-5 Annual $43,560 $45,738
Monthly $3,630 $3,812 `,
Hourl $20.94 $21.99 '
Captain Non-Exempt Annual $48,948 $49,800
Shift24/49 Monthly $4,079 $4,150
27 qU w/OT____Hourly $17.75 $l 8.06
Fire Marshal Non-Exempt 8-5 Annual $49,920 $52,416
Monthly $4,160 $4,368
Howl $24.00 $25.20
ssistant Chief Exempt Annual $55,032
Monthly $4,586
Hour $26.46
Fire Chief Exempt Annual $65,000
Monthly $5,4I 7
Hourly $3125
163
GENERAL PAY PLAN
COMMUNITY SERVICES DEPARTMENT
2005 2006
POSITION A B
Clerk I Non-Exempt 8-5 Annual $17,916 $l 8,812
Monthly $1,493 $1,568
Hourly $8.61 $9.04
Clerk II Non-Exempt 8-5 Annual $20,592 $21,622
Monthly $1,716 $1,802
Hourly $9.90 $10.40
Clerk III Non-Exempt 8-5 Annual $23,664 $24,847
r
Monthly $1,972 $2,071
Hour $11.39 $11.95
rLight
r II Non-Exempt 8-5 Annual $24,780 $26,019
12 Hour Shift Monthly $2,065 $2,168
Hour $11.91 $12.51
quip Operator Non-Exempt 8-5 Annual $25,969 $27,266
Monthly $2,164 $2,272
Hourly $12.48 $13.11
Recreation Coordinator Non-Exempt 8-5 Annual $27,192 $28,552
Sr Citizens Coordinator Monthly $2,266 $2,379 1
HOurl $13.07 $13.73
Recreation Supervisor Non-Exempt 8-5 Annual $28,488 $29,912
Monthly $2,374 $2,493
Hourly $13.70 $14.38 fs
Crew Leader Non-Exempt 8-5 Annual $32,748 $34,385
Property Supervisor Monthly $2,729 $2,865
Hourly $15.74 $16.53 ?
Librarian Exempt Annual $39,420 $41,391
Monthly $3,285 $3,449
"Ourtv $18.95 $19.90
Parks Superintendent Exempt Annual $41,292 $43,357
Recreation Superintendent Monthly $3,441 $3,613 F
Hour $19.85 $20.84
Director Exempt Annual $63,000 '
Monthly $5,250
Hourly $30.29
STREET DEPARTMENT
2005-2006
SITION A B
kworer H Non-Exempt 8-5 Annual $24,780 $26,019
Monthly $2,065 $2,169
Hourly $11.91 $12.51
Light Equip Operator Non-Exempt 8-5 Annual $25,968 $27,266
Monthly $2,164 $2,272
Hour $12.49 $13.11
Heavy Equip Operator Non-Exempt 8-5 Annual $29,944 $31,336
Monthly $2,487 $2,611
Hour $14.35 $15.07
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Leader Non-Exempt 8-5 Annual $32,748 $34,385
Monthly $2,729 $2,865
Hour $15.74 $16.53
Superintendent Exempt Annual $41,292 $43,357 ,
Monthly $3,441 $3,613
Hourly $19.85 $20.84 {
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GENERAL PAY PLAN
PUBLIC WORKS DEPARTMENT
2005-2006
POSITION A B
Laborer I Non-Exempt 8-5 Annual $17,916 $18,812
Monthly SI,493 S1,568
Hourly $8.61 $9.04
Laborer II Non-Exempt 8-5 Annual $24,780 $26,019
Meter Reader Monthly $2,065 $2,168
"2!!!2X S 1191 $12.51 j
Light Equip Operator Non-Exenopt 8-5 Annual $25,968 $27,266
Monthly $2,164 $2,272
Hourly $12.48 S13.11
Heavy Equip Operator Non-Exempt 8-5 Annual $29,844 $31,336
Water Plant Operator Monthly $2,487 S2,611
-Howly $14.35 $15.07
Crew Leader Non-Exempt 8-5 Annual $32,748 $34,385
Monthly $2,729 $2,865
HSjurly $15.74 $16.53
Water Plant Supervisor Non-Exempt 8-5 Annual $34,296 $36,011
Customer Svc Supervisor Monthly $2,958 $3,001
Hourly S 16.49 $17.31
Wtr/WWtr Superintendent Exempt Annual S45,408
Monthly $3,794
Hour $21.83
Director Exempt Annual $69,000
Monthly $5,750
Hourly $33.17
k.
FINANCE DEPARTMENT F
C.
2005 2006
POSITION A B N
Clerk I Non-Exempt 8-5 Annual $17,916 $18,812
Monthly $1,493 $1,568 R
Hourly $8.61 $9.04
Clerk II Non-Exempt 8-5 Annual $20,592 $21,622
Monthly $1,716 $1,802
Hour $9.90 $7 0.40
Clerk III Non-Exempt 8-5 Annual $23,664 $24,847
Monthly $1,972 $2,071 ?
Hour $1139 $11.95
Accountant Non-Exempt 8-5 Annual $28,488 $29,912
Monthly $2,374 $2,493
Hourly $13.70 $14.38
Human Resources Mgr Exempt Annual $35,929 $37,724
Purchasing Manager Exempt Monthly $2,994 $3,144
Senior Accountant Exempt Hourly $17.27 $18.14
Director Exempt Annual $62,000
Monthly $5,167
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Hourly $29.91
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COMMUNITY DEVELOPMENT DEPARTMENT
2005-2006
POSITION A B
Code Enforcement Officer Non-Exempt 8-5 Annual $27,192 $28,552
Monthly $2,266 $2,379
Hour $13.07 $13.73
Building Inspector Non-Exempt 8-5 Annual $35,928 $37,724
Monthly $2,994 $3,144
Hourly S17.27 $18.14
Flanner/GIS Tech Non-Exempt 8-5 Annual $39,420 $41,391
Monthly $3,285 $3,449
Hourly $18.95 $19.90
Director Annual $57,0W
Monthly $4,750
Hourly $27.40
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DISCLOSURE OF EMPLOYEE ]BENEFITS
PAID VACATION: 2 Weeks per fiscal year; 3 Weeks per year after 10 years of service.
SICK LEAVE: 10 Days per fiscal year accumulative to 120 working days.
PAID HOLIDAYS: 11 Holidays per year
WORKER'S COMPENSATION INSURANCE: All employees are covered as of employment
date.
FICA CONTRIBUTIONS: Social Security and Medicare tax contributions are maintained on j
all employees.
GROUP HOSPITALIZATION : Coverage available as of the first day of the month following f
E hire date with the City. City currently pays for employee coverage; dependent coverage available
through payroll deductions by means of straight purchase or through the Section 125 Plan.
DENTAL INSURANCE: Coverage available as of the first day of the month following hire
date with the City. City currently pays for employee coverage; dependent coverage available
through payroll deductions by means of straight purchase or through the Section 125 Plan.
T.M.R.S. RETIREMENT: 6 % payroll deduction with two times matching amount made. by
City. 20 year retirement with completion of 20 years of creditable service with the Texas
Municipal Retirement System.
DEATH BENEFIT: The City provides a death benefit through TMRS in the amount of one
times the annual salary.
LONGEVITY PAY: $4.00 per month for each year of service years 1 through 10. $6.00 per
month for each year after 10 years of service. s
TUITION REIMBURSEMENT: $400.00 per semester for accredited courses completed with a
"C" or better. Employees are eligible after completion of one year of service and courses must
apply to position.
DEFERRED COMPENSATION/CAFETERIA PLAN: Employees are eligible to participate
in a Section 457 Deferred Compensation plan and a Section 125 Cafeteria Plan.
CREDIT UNION: Employees are eligible to enroll with the Members Trust Credit Union.
PAY PLAN: Administered by City Council. a
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SERVICE AWARDS: Given annually for 5, 10, 15,20,25 ...years of service with the City.
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UNIFORMS: Furnished to Fire, Ambulance, Cemetery, Parks & Recreation, Police, Street,
Landfill,Water,and Wastewater Departments(See Department Director).
BONDS: Professional and general liability is maintained on all employees.
CERTIFICATION PAY: Paid to employees within the Fire, Police and Water/Wastewater
Department. The City Pays $30.00 for each certification over the minimum required for a
position.'A maximum of three certifications will be paid. j
166
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—*1 ffskshenwile
HOLIDAY SCHEDULE
Holiday 2006 2007
1.Thanksgiving November 23`d(Thursday)
2.Day after Thanksgiving November 20(Friday)
3. Christmas Holiday December 22nd(Friday)
4. Christmas Holiday December 25`h(Monday)
5.New Year's Day January I" (Monday)
6.Presidents' Day . . February 19'(Monday)
7. Good Friday April 6'h (Friday)
8.Memorial Day May 280' (Monday) 0
9.Independence Day July O (Wednesday)
10. Labor Day September 3'(Monday)
11.Floating Holiday
*Taken at employee's discretion,with approval of his/her supervisor.*
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L/Finance/2006-2007Bud/Hoiidays
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CITY OF STEPEENvI LLE
Supplemental Pay
FOR FISCAL YEAR 2006-2007 Health Insurance
FOR FISCAL YEAR 2006-2007
# Current
Certificate Pay Employees Monthly Pay # Monthly Cost
[i Wor
Coverage Employees Standard Plan
Water/Wastewater A 0
Water/Wastewater$ 7 60 Spouse sp loyees 129 $359.43
Water/Wastewater C S 5 $525.25
30 Chemical A Children 13 iicator 1 30 $274.25
Family 1 $799.49
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PublicPublic SafL
Paramedic 16 250 '
Masters 11 90
Advanced 25 60
0C Intermediate 15
� 30
Instructor 5 30
Dental Insurance
FOR FISCAL YEAR 2006-2007
S
# Current # Current
Longevity Pay* Employees Monthly Pay* e Covers i
8 Employees Monthly Cost
Year 1 14 4 €
Year 2 to 5 30 4 Tmplo ees 129
Year 6 to 10 $21.08
37 4 Spouse 20 $8.47
Year 11 to 15 12 6 Children 16
$4.26
Year 16 to 25 22 6 Family 28
$22 80 r
Year 26 to Retirement 11 6
126
*Per month for each year of service. €
State law requires$4 per month for each year of service for public safety.
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....... .. ..... ....... ..... .. .........................................
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CITY PERSONNEL WHO TAKE HOME CITY VEHICLES
d
POLICE DEPARTMENT:
1. C.I.D. Investigator on call,who resides within city limits.
PARKS&RECREATION DEPARTMENT:
1. Park Superintendent
CEMETERY DEPARTMENT:
1. Cemetery Superintendent
STREET DEPARTMENT:
I. Street Superintendent {
2. On call employee,who resides within city limits.
FIRE DEPARTMENT:
I. Fire Marshal
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UTII.ITIES DEPARTMENT:
I. On call employees(2),who resides within city limits.
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PROPERTY VALUES AND TAX RATE
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CERTIFIED CURRENT PERCENTAGE OF
FISCAL TAXABLE TAX TAX TAX TAX
YEAR VALUE RATE LEVY COLLECTIONS COLLECTIONS
GENERAL FUND:
1997 421,280,613 0.3643 1,534,721 1,501,963 97.9%
1998 460,710,975 0.3377 1,555,777 1,524,841 98.0%
1999 462,533,205 0.3359 1,553,649 1,524,298 98.1%%
2000 473,373,460 0.3552 1,681,423 1,648,648 98.1%
I 2001 489,35..9,708 0.3678 1,799,865 1,758,398 97.7%
2002 518,434,194 0.3812 1,976,456 1,935,202 97.9%
2003 559,676,816 0.3913 2,190,015 2,199,544 100.4%
2004 592,209,895 0.4106 2,431,636 2,378,447 97.8%
2005* 645,521,116 0.4094 2,642,906 25,900,048 98.0%
2006* 719,255,771 0.3996 2,874,433 2,816,945 98.0%
DEBT SERVICE-
1997 421,280,613 0.0690 290,688 284,480 27.9%
1998 460,710,975 0.1347 620,622 608,222 98.0%
1999 462,533,205 0.1365 631,383 619,431 98.1%
2000 473,373,460 0.1172 554,630 543,980 98.1%
2001 489,359,708 0.1122 548,828 536,412 97.7%
2002 518,434,194 0.1038 537,950 526,953 98.0%
2003 559,676,816 0.0937 542,509 526,700 97.1%
2004._ 592,209,895 0.0744 440,582 430,300 97.7%
2005* 645,521,116 0.0656 423,319 414,853 98.0%
2006* 719,255,771 0.0654 470,106 460,704 98.0%
t Estimated revenue
800,000,000 0.5000
CIO
o 600,000,000 0.4800
~ 400,000,000 0.4600
0.4400 X
Q 200,000,000 0.4200
3
0 ISHII! 0.4000
0010°°°0°oo 0°� .0°3 0
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Property Values Tax Rate
170 _'
CERTIFIED TAX ROLL COMPARISON
x
2005-2006
2002 2003 2004 2005. 2006 DIFFERENCE
LAND MARKET VALUE 100,218,050 135`,795,980 143,880,150 145,299,800 183,867,040 38,567,240
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IMPROVEMENTS 448,549,120 464,161,920 497,970,168 542,962,460 587,395,190 44,432,730
PERSONAL PROPERTY 191,012,036 200,815,190 194,473,150 208,547,990 223,169,510 14,621,520
MINERALS 789.230 0 0 0 p
AGRICULTURAL PRODUCTIVITY 5.470,750 1 8,593,600 8,570,310 12,686,240 4,115,930
TOTAL MARKET VALUE 739,779,206 807,033,070 844,917,068 905,380,560 1,007,117,980 101,737,420 k
EXEMPT PROPERTY 155,607,431 161,329,405 164,390,035 169,111,600 196,038,400 26,926,800
PRODUCTIVITY LOSS 5,328,230 8,266,660 8,238,710 12,307,230 4,068.520
AG USE 5,393,000
HOMESTEAD CAP LOSS 1,105,243 440,673 799,180 1,181,210 382,030 F
TOTAL EXEMPT PROPERTY 161,000,431 167,762,878 173,097,368 178,149,490 209,526,840 31,377,350 ff
4
TOTAL ASSESSED PROPERTY 578,778,775 639,270,192 671,819,700 727,231,070 797,591,140 70,360,070
EXEMPTIONS:
HOMESTEAD 0 0 0 0 0 0
OLD AGE($15,000) 16,428,835 15,689,039 15,419,642 15,034,130 14,348,700 (685,430)
DISABLED PERSONS($10,000) 638,940 579,800 619,950 720,000 754.340 34340 l
DISABLED VET($3,000) 1,039,370 1,011,381 1,014,406 1,017,450 1,124,810 107:360
POLLUTION CONTROL 65,731 277,582 208,105 285,105 295,515 10,410
OTHER 10,871,565 11,174,022 11,887,853 2,880
MINIMUM VALUE (11,884,973)
.1-5,390 8;070 (7,320) I
FREEPORT 41,394,451 44,797,917 44,878,624 49,508,179 58,325,855 8,817,676
ABATEMENT 912,434 1 6,366,092 6,848,336 3,241,847 2,365,369 (876,478)
TOTAL EXEMPTIONS 60,479,761 79,593,376 80,163,085 81,709,954 77,225,539 (4,484,415)
F
NET TAXABLE 518,299,014 559,676,816 591,656,615 645,521,116 720,365,601 E!7�4,8441
TAX RATE PER$100 VALUATION 0A850 0.4850 0.4850 0.4750 0.4650
TAX LEVY $2,513,7 00 $2,714,433 $2,869,535 $3.066,225 $3,349.700 $283,475
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71 8/1/2006
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Total Net i
City Population Taxable Gross lax G,0. Bond Revenue Bond Total Certificates
Valuation Rate Indebtedness Indebtedness of Obligation Municipal Utilities and Facilities
Denison 23,379
733,999,220 0.580370 3,425,000 18,124,032 Weatherford 23,050 1,282,410,276 0.340300 0 C LLKMBPPKSSCSLSPW, 34,345,000 5,874,000 C LLKMMBPKSSLSPWPlainview 23,000 694,153,972 0.514900 0 0 9,635,000 APCEGC LMBPKSSLSPWAlvin 22,142 713,516,249 0.803600
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7,853,407 18,471,855 988,740 C L M B P K S S C
SL S P WColleyville 21,720 2,638,121,496 0.347400 9,925,000 12,925, 00Benbrook 21,646 1'036'831'223 0.762500 3,000,000 CE LMBPKSWKerrville 1000
, , 0 60,000 C CE GC L MB PK SC SP Z
Z0.557800Alice 20,000 0 0 3,715,000 14,700,000 AMAPCEGC LLKMBPHP
K S SL SP WBrownwood 0 0 9,440,001 APGC LLKMBPKSSLSPW; 524,908,762 0.794600Stafford 0 0 22,560,000 AMAPCE LMBPKSSCSLSPW, 1,621,153,841 4,300,000Orange 18,643 494,010,641 0 1,485,000 CE MB P PK SPEnnis 0. , 20,000 13,430,000 1,130,000 LMBPKSSLSPW13a City ,551 1,002,499,338 0.730000 28,720,770 22,034,229 8,450,000 APCEFG HLLKPKW18,450
I
452,431,896 0,511320 5,700,200 91519,800
Dickinson 18,000 610,247,661 0.434500 2,983,000 0 AP CE GS PH PK S 5L SP W
Corinth 17,212 1,185,660,729 0.556980 0 3,000,000 L MB SL
Little Elm 14,761,000 0 3,089,000 MB PK S W
17,i50 969,173,102 0,399020 14,306,000 22,364,000 9,015,000 CE L MB PK S W
Lea der 17,000 815,151,799 0.548291 . 54,581,999
Mind Wells 16,968 456,900,650 0.588530 2,000,000 21,615,000 GC MB PK S SP W
Ter 4,800 000 9,730,000 0 AP C L MB PK S SP W
16,914 834,587,541 0.650000 17,540,000 770,000 14,070,000 AP H L LK MB PK S SC SL SP W
Uvalde 16,233 434,217,212 435,000
Sachse 16,077 953,653,412 0.558319 0 25,350,000 AP C CE FG GC GS PK S SL SP W 2z
Stephenville 568,963 0 5,350,000 L MB PK 5 SC W I
p 15,921 645,521,116 0,475000 1,203,000 18,915,000 1,080,000 AP C L MB PK S SP W
Universal City 15,821
, 691,932,001 0.426487Groves
0 0 5,935,000 CE G C L MB P K S W527,225,625 0.742600 715,000Donna 12,655,000 0 CE LMBPKSSCSL W15,611
I
268,567,896 0.989138 5,314,523 8,170,000 j PKSSPW
Sulphur Springs 15,081 695,057,871 0.440000 1,075,000 1,790,000 17,560,000 APLL LK MB PK S SP W
Key to Municipal Utilities and Facilities
i
AM—Auditorium;AP Airport; C--Cemetery;CE-Civic/Community Center; E—Electric System; FG—Fair rounds;
HR—Boat Harbor; L--Library/Museum; LK—Lake; M—Market; MB—Municipal Building; Py parkin Lot; PH—Public GC—Golf
IfUn Course;PK—Parks GS—Gas System; Htion;S ta�;� i
System; SC—Senior Center; SL—Solid Waste Disposal System;SP—Swimming Pool; T—Transit Bus System; TB—Toll Bridge;W—Water System;ZO Recreation;
Zoo;ZZ Otherr
2006 Annual TML Taxation and:Dot Survey Results
The Texas Municipal League's annual survey of municipal tax and debt is complete for the 2005-2006 budget year, This year,
636 responded to
Debt Survey. Please keep in mind that all data in this survey are self-reported, so TML cannot be responsible for errors made by heties report(g entities the Municipal Tax and `
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.. .................... .. .......... ........ __.. _.... ..... _ _ _ _ _ _ ___________
Residential and Commercial Water Costs
E
Residential Water Commercial Water
1 Population Group City Fee For Total Average Fee For �..�
City Name Population 5,000 Gal. 10,000 Gal. Customers Usage 50,000 Gal. 200,000 Gal_
1
20,001 25,000
Southlake 24,555 34.41 48.16 8,636 20,565 244.34 944.34
Watauga 23,950 23.93 45.60 8,084 7,864 231.05 881.04
Marshall 23,935 21.71 39.56 9,088 5,000 197.23 732.73
Eagle Pass 23,506 10.25 19.00 13,274 8,300 100.70 363.20
Harker Heights 23.400 19.05 30.65 7,104 5,400 123.45 471.45
Weatherford 23,050 23.75 41.74 9,127 6,200 189.93 725.93
Plainview 23,000 15.00 21.76 7,781 8,770 79.50 304,50
Denison 22,773 24.78 38.28 9,214 0 122.43 432.93
Alvin 22,025 16.60 30.00 5,936 5,490 160.00 600.00
Kerrville 21,090 16.05 28.34 8,775 8,000 136.25 577.25
Colleyville 21,085 20.61 34.96 8,022 0 149.76 580.26
20,001-25,000 Averages 20.55 34.37 8.640 8.398 156.79 592.15
15,001-20,000
Alice 20,000 24.22 39.42 7,200 '8,b00 169.92 672.42
Brownwood 19,400 24.93 37.37 7,343 7,480 136.82 509.83
orange 18,643 13.43 21.63 6,337 5,000 96.99 342.99
Angleton 18,538 19.90 37.65 6,395 6,008 195.90 870.90
Bay City 18.450 16.42 25.52 6,390 10,000 98.32 371.32
Ennis 18.350 29.51 42.86 6,473 6,854 149.66 550.16
Pampa 17,887 20.20 32.70 7,937 8,000 144.67 519.67
Palestine - 17.731 14.83 25.43 7,150 13,000 124.08 458.58
Nederland 17,422 14.00 26.50 6,529 8,000 126.50 501.50
Leander 17,000 59.12 77.12 6,321 6,000 392.98 939.28
Mineral Wells 16,968 23.91 38.36 51569 6,200 194.57 628.07
Saginaw 15,550 20.64 37,19 6,072 5,000 209.67 850.17
Portland 16,535 18.84 30.04 4,726 7,200 153.83 563.33
Gainesville 15,930 23.23 37.78 5,974 51000 253.34 742.84
Stephenville 15,921 26.00 41.00 51446 5,750 239.76 689.76
Groves 15,733 15.20 29.40 6,249 0 143.00 672.00
Bellaire 15,642 29.64 38.79 6,500 91500 110.22 602.47
Donna 15,478 17.05 29.58 4,359 71500 211.38 677.89
15,001-20,000 Averages 22.83 36.02 6,220 7,441 175.09 609.07
2005 Water and Wastewater Survey Results
The survey was sent to all 1,082 TML member cities,with 803 cities responding. Information is presented only for
cities that.provide water wastewater services to their residents. Information for cities that provide water and
wastewater services through municipal utility districts; interlocal agreements, and other private sources is not
included in the survey. The information contained in the survey results was provided by the cities, and TML
made no attempt to verify the accuracy of information reported_ Where no response to a specific question was
received,a zero is used to indicate no response;zeroes are not included.in the computations of averages. a
A total of 670 cities reported that they provide water service to their residents. The average cost of water usage of
5,000 gallons in all cities is$22.45, ari increase over the 2004 average of$21.75. The average monthly residential
consumption in all'cities is 6,871 gallons.
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Residential and Commerical Wastewater Costs
Details
0
- Residential Sewer Commercial Sewer
Population Group City Fee For Total Fee For
City Name Population 5,000 Gal. 10,000 Gal. Customers 50,000 Gal. 200,000 Gal.
20,001-25,000 a
Southlake 24,555 35.16 50.16 5,469 170.16 620.16
Watauga 23,950 23.88 35.57 7,947 129.10 479.83
i Marshall 23,935 23.21 41.06 8,062 183.86 719.36
E Eagle Pass 23,506 9.13 15.63 10.998 67.63 262.63
E
Harker Heights 23,400 17.92 29.17 6,044 119.17 456.67
Weatherford 23,050 21,61 47.31 8,372 222.91 882.91
Plainview 23,000 13.50 20.00 7.295 72.00 267_00
Denison 22.773 21.74 30.79 9,198 108.09 394.59
Alvin 22,025 21.75 33.00 5,707 123.00 460.50 b
Kerrville 4
21,090 16.55 29.80 8,063 148.00 581.50
Colleyville 21,085 13.88 22.68 7,374 93.08 357.08 1:
F
20,001-25,000 Averages 19.86 32.29 7,685 130.64 498.38
15,001-20,000
Alice 20,000 18.70 27.30 6,865 96.10 354.10
C;
Brownwood 19,400 19.76 33.02 7.311 165.11 660.43 '
Orange 18,643 31.20 59AO 6,172 285.00 1,131.00
f ! Angleton 18,538 17.00 29.50 6.237 152.50 647.50
/1 Bay City 18,450 19.68 37.73 5,950 182.13 723.63
Ennis 18,350 21.86 21.86 5,146 93.25 325.75
Pampa - 17,887 14.09 17.96 7,368 72.14 265.64
Palestine 17,731 24.90 46A0 6,506 230.40 975.40
Nederland 17,422 14.90 26.90 6,532 122.90 482.90
Leander 17,000 25.56 38.16 5,679 229.69 607.68
Mineral Wells 16,968 30.22 52.47 4,948 230.47 897.97
Saginaw 16,550 18.36 28.16 6,016 177.41 688.91
Portland 16,535 18.66 22.96 4,471 121.06 250.06
Gainesville 15.930 27-53 40.73 5,711 162-39 601.89
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Stephenville 15,921 20.92 33.07 5,211 130.27 494.77 j
Groves 15,733 15.35 28.70 6,249 135.50 542.00
Bellaire 15,642 10.47 19.42 6,500 108.19 520.94 '
Donna 16,478 17.12 24.52 4,170 165.74 626,54 E
;3
15,001-20,000 Averages 20.35 32.68 5,947 158.90 594.28
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2005 Water and Wastewater Survey Results
z
The survey was sent to all 1,082 TML member cities,with 803 cities responding. Information is presented only for
cities that provide water and wastewater services to their residents. Information for cities that provide water and
wastewater services through municipal utility districts, interlocal agreements, and other private sources is not
included in the survey. The information contained in the survey results was provided by the cities, and TML
made no attempt to verify the accuracy of information reported. Where no response to a specific question was1
received, a zero is used to indicate no response; zeroes are not included in the computations of averages.
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Wastewater service is provided in 631 of the cities responding to the survey. The average cost of wastewater a
service for residential usage of 5,000 gallons is$20.76, an increase over last year's average of$17.16,
174
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Budget Glossary
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The Annual Budget contains specialized and technical terminology that is unique to
public finance and budgeting. To help the reader of the 2005-06 Annual Budget
i document to better understand these terms, a budget glossary has been included.
Account: A term used to identify an individual asset, liability, expenditure
control, revenue control, encumbrance control, or fund balance.
Accounting System: Records and procedures which are used to record, classify and
report information on the financial status and.operations of the entity.
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Accrual Basis of Accounting: A basis of accounting under which revenues are
recorded when earned and expenditures are recorded as soon as they result in
liabilities for benefits received, notwithstanding that the receipt of the revenue or
the payment of the expenditure may take place, in whole or in part, in another
accounting period. 1
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Activity: A specific and distinguishable line of work performed by one or more
organizational components of a governmental unit for the purpose of accomplishing '
a function for which the governmental unit is responsible. See also Function.
Ad Valorem Taxes: In proportion to value. A basis for levy of taxes upon property.
See Property Taxes.
Amended Budget: Includes the adopted budget for a fiscal year, plus any budget r'
amendments or budget transfers.
Appraised Value (Assessed Valuation): The value of real and/or personal
property assigned by the assessor as a basis for the levying of property taxes.
(Property values are established by the Erath County Tax Appraisal District.)
Appropriation: An authorization granted by the legislative body to make 3
expenditures and to incur obligations for specific purposes.
Assets: Resources owned or held by the City,which have a monetary value.
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Authorized Positions: Employee positions, which are authorized in the adopted
budget, to be filled during the year.
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Available (Undesignated) Fund Balance: This refers to the funds remaining from
the prior year, which are available for appropriation and expenditure in the current
year.
Base Budget: Cost of continuing the existing levels of service in the current budget y
year.
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Bond: A long-term IOU or promise to pay a sum of money(the face amount of the
j bond)on a specific date(s) (thee bond maturity date)at a specified interest rate. y
Bonded Debt: That portion of indebtedness represented by outstanding bonds.
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Bond Ordinance: An ordinance or resolution authorizing a bond issue.
Bond.Refinancing: The pay-off and re-issuance of bonds, to obtain better interest
rates and/or bond conditions.
Budget: An annual plan of financial operation embodying an estimate of proposed
expenditures and the estimated means of financing them. The approved budget is
authorized by ordinance and thus specifies the legal spending limits for the fiscal
year.
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Budget Calendar: The schedule of key dates which the City follows in the
preparation and adoption of the
budget.
Budget Document: The instrument used by the budget-making authority to present
a comprehensive financial plan of operations to the City Council.
Budget Message: The opening section of the budget which provides the City
Council and the public with a summary of the most important aspects of the budget, `
changes from previous years and views and recommendations of the City
Administrator.
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Budget Ordinance: The official enactment, by the City Council, to legally
authorize the City Staff to obligate and expend the resources of the City.
Capital Improvements Program (GIP): A long-range plan for providing the
capital outlays necessary to ensure that adequate services are provided the residents
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of the City. The plan, includes improvements to, or the acquisition of, structural
improvements and major equipment purchases.
Capital Projects Fund: A fund created to account for financial resources to be
used for the acquisition and/or the construction of major capital facilities or
equipment.
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Capital Outlays: Expenditures for items which have a useful life in excess of one
year and a purchase cost of at least $1,000. Included in this category is the cost of f
land; buildings, permanent improvements, machinery, Iarge tools, rolling and
stationary equipment.
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Cash Basis of Accounting: The basis of accounting in which transactions are
recorded when cash is either received or disbursed.
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Cash Management: The proper management of the cash necessary to pay for .
government services while investing temporary, idle, excess cash in order to earn :
interest revenue.
Certificates of Obligation (CO's): Bonds that finance a variety of public 4
improvement projects which can be backed by general revenues, backed by a
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specific revenue stream, or a combination of both_ Certificates of obligation will be
usod to fund capital assets where bond issues are not warranted as a result of the
cost of the asset(s)to be funded through the instrument. This type of bond generally
does not require voter approval.
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.
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Contingency: A budgetary reserve set aside for emergencies or unforeseen
expenditures.
Current Taxes: Taxes that are due within one year.
Debt Service Fund: The fund used to account for the payment of principal and
interest on all long-term debt.
Delinquent Taxes: Real or personal property taxes that remain unpaid on or after
February 15`of each year upon which penalties and interest are assessed.
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Department: A major administrative organizational unit of the City, which
sindicates overall management responsibility of one or more activities.
Deficit: The excess of expenditures over revenues during an accounting period.
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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.
Encumbrance: The commitment of appropriate fiends to purchase an item or
service. To encumber funds means to set aside or commit funds for specified future
expenditure.
Enterprise Fund: A fiord established to finance and account for operations (1) that
are financed and operated in a manner similar to private business enterprises-where t
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 Y
body has decided that periodic determination of revenues earned, expenses incurred,
and/or net income is appropriate for capital maintenance, public policy, x
management control, accountability, or other purposes.
Erath County Appraisal District: An entity established by the State of Texas to
ens'a a uniform property appraisals for all taxing entities in Erath County.
Expenditure: Funds spent in accordance with the budgeted appropriations on
assets or goods and services obtained.
Expenses: A decrease in net total assets. Expenses represent the total cost of
operations during a period regardless of the timing of related expenditures.
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Fiscal Year: A 12-month period to which the annual operating budget applies.
(The City of Stephenville has established October 1 through September 30 as its
fiscal year.) s
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Fixed Asset: Assets of a long-term character, which are intended to continue to be
held or used. Examples of fixed assets include items such as land, buildings, 3
machinery, furniture and other equipment.
Franchise Fee: A fee paid by public service businesses for the use of City streets,
alleys and property'm" providing their services to the citizens of the City. Services
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requiring franchises include electricity, telephone, natural gas, cable television,
sanitation, taxicab,water and wastewater.
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Full Faith and Credit: A pledge of the general taxing power of the City to repay
debt obligations (the term typically used in reference to bonds.) i
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 full value of one
- for a full-time position.
Function: A group of related activities aimed at accomplishing a major service for
E which the City is responsible. For example,public safety is a function. E
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Fund: An accounting entity with a self-balancing set of accounts that.record
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financial transactions for specific activities or government functions.
Fund Balance: The excess of assets over liabilities and reserves. l
General Fund: The fund established to account for those resources devoted to
financing the general administration of the City and traditional services provided to
citizens. Service activities include fire and police protection, streets, drainage, park
maintenance and recreational activities.
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General Ledger: A listing of various accounts, which are necessary to reflect the
financial position of a fund.
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 Bonds: Bonds that finance a variety of public improvement
projects, which pledge the full faith, credit and taxing power of the City. This type
of bond requires voter approval.
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Grants: Contributions or gifts of cash or other assets from another government to
be used or expended for a specific purpose, activity or facility.
.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.
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Infrastructure: Roads, bridges, curbs and gutters, street, sidewalks, drainage
systems, lighting systems, water lines, wastewater lines and other improvements
that are installed for the common good.
Intrafund Transfers: Funds transferred from one fund to another fund for specific
purposes: i.e., debt service,reimbursement for services:
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Intergovernmental Revenue: Funds received from federal, state and other local
government sources in the form of grants, shared revenues and payments in lieu of
taxes.
Investments: Securities purchased and held for the production of income in the
form of interest,dividends,rentals or base payments.
Invoice: A bill requesting payment for goods or services by a vendor or other
governmental unit. F
Levy: To impose taxes, special assessments, or service charges for the support of a
City activities.
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Liabilities: Debt or other legal obligations arising out of transactions in the past
which must be liquidated, renewed or refunded at some future date. This term does
not include encumbrances.
Line-Item Budget: A budget prepared along departmental lines that focus on what
is to be bought.
Modified Accrual Accounting: A basis of accounting in which expenditures are
accrued,,but revenues are accounted for on a cash basis. This accounting technique
is combination of cash and accrual accounting since expenditures are immediately
incurred as a liability, while revenues are not recorded until they are actually
received.
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Object of Expenditure: An expenditure classification, referring to the lowest and
most detailed level of classification, such as electricity, office supplies, asphalt, and
furniture.
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Objective: Desired output oriented accomplishments, which can be measured and
achieved within a given time frame.
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Operating Budget: Operating budgets serve many purposes within a governmental
entity, but they have two primary purposes: (l) to plan the services that are going to
�1 be offered during the coming year.and set priorities; (2) to conform'Nvith legal
requirements to ensure that expenditures do not exceed those appropriated.
Operating budgets are also called:Annual Budgets. See Budget.
Ordinance: A formal legislative enactment by the governing board of'a
municipality.
Pay-as-you-go Basis: A term used to describe a financial policy by which capital
I outlays are financed from current.revenues rather than through borrowing.
Performance Measure: Data collected to determine how effective or efficient a
program is in achieving its objectives.
Personnel Costs: Costs related to compensating employees including salaries,
wages, insurance,payroll taxes and retirement contributions.
Property Tag: Ad valorem tax levied on both real and personal property according
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to the property's valuation and the tax rate.
Real Property: Property classified by the State Property Tax Board including
residential single and multi-family, vacant lots, acreage, farm and ranch
improvements, commercial and industrial, and oil, gas and other mineral reserves.
Refunding Bonds: Bonds issued to retire bonds already outstanding. The
refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or ?
the refunding bonds may be exchanged with holders of outstanding bonds.
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Reserves: An account used to indicate that a portion of a fund balance is restricted
for a specific purpose:
Resolution: A'special or temporary order of the City; an order of the City requirixig
less legal formality than an ordinance. re
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Retained Earnings: The equity account reflecting the accumulated earnings of the
Proprietary Funds.
Revenue: Funds that the government receives as income. It includes such items as
tax payments, fees from specific services, receipts from other governments, fines, a
forfeitures, shared revenues and interest income_
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Revenue Bonds: Bonds whose principal and interest are payable exclusively from
a revenue enterprise or project,pledged as the funding source before issuance.
Services: Operational expenses related to professional or technical services and
other outside organizations.
Special Assessment: Charges imposed against property because that property
receives a special benefit by virtue of some public improvement, separate and apart
from the general benefit accruing to the public at large.
Special Revenue Fund: 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.
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Supervisory Control and Data Acquisition (SCADA): Electronic monitoring of
water pump stations, sewer lift stations, pumps and motors at the wastewater
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treatment plant.
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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
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is apparent from the context. See also Fund Balance.
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Tax Base: The total value of all real, personal and mineral property in the City as
of January I"of each year, as certified by the Erath County Appraisal District. The
tax base represents net value after all exemptions.
Tax Levy: The total amount-to be raised by general property taxes for purposes
specified in the Tax Levy Ordinance.
Tax Levy Ordinance: An ordinance by means of which taxes are levied.
Tax Rate: The amount of tax stated in terms of a unit of the tax base; for example,
44 cents per$100 of assessed valuation of taxable property.
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Tax. Roll: The official list showing the amount of taxes levied against each
taxpayer or property.
Transfers In/Out. "Amounts transferred from one fund to another to assist in
financing the services or programs for the recipient fund.
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User Charges: The payment of a fee for a direct receipt of a public service by the
party benefiting from the service.
Unencumbered Fund Balance: For budget purposes, the unencumbered fund
r balance is the amount of undesignated fund balance of a fund available for
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Unreserved Fund Balance: The portion of a fund's balance that is not restricted
for a specific purpose and is available for general appropriation.
Unreserved Fund Balance: The portion of a fund's balance that is not restricted
for a specific purpose and is available for general appropriation.
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 carved over from prior years,if any.
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