CityCity ofof GrGr eenville,eenville, TT ⌧ exasexas AnnualAnnual BudgBudg etet FiscalFiscal YYearear 2004-20052004-2005
www.ci.greenville.tx.us
City of Greenville
Annual Budget
October 1, 2004 to September 30, 2005
Jim Morris Mayor
Wayne Gilmore Mayor Pro Tem – Place 3
Glen Steed Place 1
Tom Oliver Place 2
Victoria Rogers Place 4
Chris Blakemore Place 5
Wendy Bigony Place 6
Karen Daly City Manager
City of Greenville, Texas 2004-05 Annual Budget
Comments or Suggestions concerning the City of Greenville 2004-2005 Annual Budget can be made to the following:
Mailing Address: City of Greenville Attn: Anna Mosqueda, Director of Administrative Services P.O. Box 1049 Greenville, TX 75403-1049
Physical Address: City of Greenville Finance / Accounting Department 2821 Washington Street Greenville, TX 75401
Contacts: Finance Department (903) 457-3169 Anna Mosqueda, Director of Administrative Services Sherri Michael, Budget Analyst
- 2 -
City of Greenville, Texas 2004-05 Annual Budget
TABLE OF CONTENTS
Introduction Table of Contents 3 Budget Message 5 Vision Statement 8 Goals 8 Statistical Information 9 Community Profile 16 Map 16 Organizational Chart 17 Accounting Policies 17 Budget Process 18 Revised 2004-2005 Budget Calendar 21 Approved Employees 22 Ordinances 24
Budget Overview Organizational Fund Structure 29 All Fund Summary 30 Change in Fund Balance / Working Capital 31 Combined Funds 32 Fund Summaries 34
General Fund General Fund Revenues and Expenditures 50 City Council Expenditures 52 City Secretary Expenditures 54 City Attorney Expenditures 56 Municipal Court Expenditures 58 City Manager Expenditures 60 Administrative Projects Expenditures 62 Library Expenditures 64 Main Street Expenditures 66 Human Resource Expenditures 68 Finance Expenditures 70 Tax 72 Purchasing Expenditures 74 Police Department Expenditures 76 Animal Control 90 Fire Department Expenditures 92 Public Works Administration Expenditures 100 Streets Expenditures 102 Traffic Expenditures 104 Engineering Expenditures 106 Code Enforcement Expenditures 108 Planning and Zoning Expenditures 110 Parks & Recreation Expenditures 112 Non-Departmental Expenditures 126
- 3 -
City of Greenville, Texas 2004-05 Annual Budget
Enterprise Funds Enterprise Fund Structure 129 Combined Enterprise Fund Revenues and Expenditures 130 Water Utilities Revenues and Expenditures 132 Water Utilities Administration Expenditures 136 Water Production Expenditures 138 Water Distribution Expenditures 140 Wastewater Collection Expenditures 142 Wastewater Treatment Expenditures 144 Sewer System Improvement Program (SSIP) Expenditures 146 Utility Fund Non-Departmental Expenditures 148 Sanitation Fund 150 Municipal Airport Fund 152 Golf Course Fund 154
Internal Service Funds Internal Service Fund Structure 157 Combined Internal Service Revenues and Expenditures 158 Central Service Fund 160 Building Maintenance Expenditures 162 Fleet Maintenance Expenditures 164 Property and Liability Insurance Expenditures 166 Central Service Fund Transfers 167 MIS Fund 168 Information Technology (IT) Expenditures 170 Geographical Information Systems (GIS) Expenditures 172 MIS Fund Non-Departmental Expenditures 174 Vehicle/Equipment Replacement Fund 176 Health Self-Insurance Fund 178
Other Funds Other Fund Structure 181 Tourism Fund 182 Exchange Properties Fund 184 Board of Development 186 4A - Economic Development Corporation 187
Capital Improvements 189
Debt Service 201
Glossary 207
- 4 -
City of Greenville, Texas 2004-05 Annual Budget
BUDGET MESSAGE
October, 2004
To the Honorable Mayor, Members of the City Council, and Citizens of Greenville:
I am pleased to present to you the Fiscal Year 2004-05 Annual Budget for the City of Greenville, Texas. The major highlights of this year’s budget include:
Ì A proposed tax rate of $0.799 per $100 valuation Ì A 5.8% increase in the Tax Year 2004 certified property tax values over Tax Year 2003 Ì An increase in expenditures (excluding Transfers) in the General Fund of 7.8% Ì No change in the water, wastewater, or sanitation rates Ì A 3% across-the-board increase for employees Ì A transfer of 15 employees to the GEUS Customer Service Operation
ADMINISTRATIVE BUDGET GOALS
Prior to preparation of the FY04-05 budget, six administrative budget goals were established to guide the development of the proposed budget. These budget goals were:
1. Incorporate some provision for employee compensation into the operating budget this year. 2. Maintain existing levels of service where appropriate and consider ongoing maintenance as a priority. 3. Provide for appropriate allocation of funding for vehicle and equipment replacement. 4. Continue planning for increased growth through implementation of the City’s Comprehensive Plan. 5. Ensure completion of projects already underway 6. Explore new benefits that encourage wellness and help control insurance costs.
GENERAL FUND
Ad Valorem Tax Revenue – The assessed property tax roll for FY04-05 is $906.8 million. This represents a 5.8 percent increase in the assessed values. The tax rate of $0.799 per $100 valuation is proposed to be distributed according to the following table:
2003-04 2004-05 Variance Maintenance & Operation .5320000 .563014 .031014 Interest & Sinking .267200 .235986 (.031214) TOTAL Tax Rate .799200 .799000 (.000200)
This proposed tax rate is expected to yield $7,245,075 which will be allocated to the Maintenance & Operation and Interest & Sinking funds.
- 5 -
City of Greenville, Texas 2004-05 Annual Budget
Sales Tax Revenue – The FY04-05 budget is projecting no increase in the sales tax revenue of $4.5 million. In FY02-03, sales tax stagnated with the economy and the voters approved a 4A election which allocated a portion of sales tax revenue to economic development. FY03-04 saw a stabilization of the sales tax revenue stream.
Sales Tax Revenue & Trend
$600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2 3 3 4 4 1 1 0 2 2 3 0 3 3 4 0 -01 0 -0 -0 -0 -0 - -0 0 -0 - y-01 v l p-02 v n r p n an ul- u e J Mar-01Ma J Sep-01No Jan-02Mar- May-02J S No Ja Ma May-0 Jul-03Se Nov- Ja Mar-0May Jul-04
Fines, Penalties, Fees & Service Charges – These revenue sources represent the largest increase in the budget. Licenses & Permits are forecast to increase 52% primarily as a result of increased building activity that is occurring within Greenville. Fines & Penalties and Fees & Service Charges will increase a combined 22% with the largest portion as a result of an anticipated increase in municipal court revenue.
General Fund Expenditures – Salaries and benefits comprise 81% of General Fund expenditures. In FY04-05, the City’s Self-Insured Health Insurance Fund will see a 20% increase in costs per employee. This is the result of increasing medical costs as well as the need to maintain adequate fund balance to cover incurred but not received expenses. The FY05 budget also includes a 3% across-the-board increase for City employees.
The 7.8% increase in General Fund expenditures includes compensation and benefits and begins to realign employee salaries that have previously been allocated to the Water Utility Fund. The City of Greenville undertook a cost allocation study this year that began to capture the actual cost of supporting the enterprise and special revenue funds. As a result, portions of several salaries had to be absorbed back in the General Fund.
WATER UTILITIES FUND
There is no rate increase for water and wastewater services in the FY04-05 budget. The projected revenues reflect a decrease in the revenues received through a transfer from GEUS. This decrease is due to the merging of the customer service operations into the GEUS budget. The payment to GEUS for customer service operations will be $690,783 in FY04-05.
The expenditures in the Water Utilities Fund are decreasing from FY04. Most of the decrease occurs in the salary portion of the budget primarily as a result of the transfer of the Customer Service operation. However, the City is continuing to commit expenditures to maintain the infrastructure system that is in place.
EXCHANGE PROPERTIES FUND
The one-stop center was renamed the Paul Mathews Exchange Building in 2004. This building continues to use its fund balance to pay for a portion of the scheduled debt payments that is not covered through lease payments. In FY04-05, the fund balance will be reduced to $321,859 with a total operating budget of $650,000.
- 6 -
City of Greenville, Texas 2004-05 Annual Budget
DEBT SERVICE FUND
The debt service fund receives transfers from property tax as well as the water utilities fund, the tourism fund, and the airport fund. In FY04-05, the scheduled debt payments are $2.7 million.
AIRPORT FUND
The airport fund will see an increase in expenditures this year due to the addition of a part-time airport manager and related expenses. It is planned that additional activity at the airport will bring in increased revenues.
GOLF FUND
The golf fund continues to have revenues covering annual operating expenses. However, the golf fund does not bring in enough revenue to cover the scheduled debt payments. This fund will be examined this year in order to develop a plan for the debt payments.
SANITATION FUND
The sanitation fund will experience changes this year. With a renegotiated extension on the solid waste collection contract, the citizens will have free recycling and a $0.10 reduction on their garbage rate. The contract includes a certain amount of demolition hauling. The recycling and the demolition will impact the City’s disposal charges although it is difficult to anticipate the impact at this time. This fiscal year will give the City a more realistic picture of that change. There is also a transfer of funds to cover code enforcement efforts that will lead to improvement in the appearance of the community.
FUTURE FISCAL PLANNING
One of the key actions taken this year by the City Council was the formation of long-term goals and several oversight committees. The Council Finance and Audit Committee will be proposing Financial Policies in the next year. This will include long-term financial planning and forecasting. In addition, the new City Goals provide a roadmap for Greenville’s growth and help align programs and projects accordingly.
This year’s budget presented a variety of challenges. With more stable revenues and an initial attempt at trying to capture true costs through the cost allocation process, we have laid a firm foundation for expenditures in the future. Greenville stands ready to grow and this budget continues the City’s preparation for that growth. I wish to thank all of the City staff who worked on the development of this budget. And, in turn, we want to thank the City Council for their patience, questions, and leadership throughout this budget process.
Sincerely,
Karen Daly City Manager
- 7 -
City of Greenville, Texas 2004-05 Annual Budget
Vision Statement
Greenville: Working together to make traditional values keep pace with future growth.
Goals
Goal 1 Compensate Employees
Goal 2 Make Greenville a safer place to live
Goal 3 Design and construct new Mustang Branch Wastewater System
Goal 4 Provide best possible environment for staff
Goal 5 Work with GISD to proactively plan for growth
Goal 6 Make water system improvements according to the comprehensive plan
Goal 7 Work towards a more involved citizenry
Goal 8 Remain aware of and involved in decisions/discussions related to I-30 (widening, controlling access) in the vicinity of Greenville
Goal 9 Improve the appearance of neighborhoods
Goal 10 Improve the City’s financial stability
Goal 11 Concentrate on attracting businesses engaging in light industrial activities
Goal 12 Work to develop I-30 as a Retail Corridor
- 8 -
City of Greenville, Texas 2004-05 Annual Budget
STATISTICAL DATA AS OF SEPTEMBER 30, 2004
2000 Census Data
Population by Race/Ethnicity:
White 13,191 55.05% Black/African American 4,518 18.86% Hispanic or Latino (of any race) 3,511 14.65% Asian 116 0.48% American Indian & Alaska Native 146 0.61% Native Hawaiian & Other Pacific Islander 9 0.04% Some Other Race 1,963 8.19% Two or More Races 506 2.11%
Total 23,960 100.00%
Total Tax Rates
Tax Rate (per $100 of Assessed Value) - as of December 2004
Hunt County $0.5725 City of Greenville 0.7990 Greenville ISD 1.6500 Hunt Memorial Hospital District 0.2267
Total Property Tax $3.2482
Texas State Sales Tax 6.250% Hunt County Sales Tax 0.500% City of Greenville Sales Tax 1.375% 4A-Economic Development Corportation 0.125%
Total Sales Tax 8.250%
Hotel/Motel Tax 13.000% (7% for city; 6% for state)
- 9 -
City of Greenville, Texas 2004-05 Annual Budget
Building Permits (New Construction)
Single Multiple Retail / Family Family Church Commercial Other* Total Fiscal Year 2003-2004 68 0 1 39 50 158 Fiscal Year 2004-2005 148 2 3 19 59 231
*Other includes the categories of public, accessories and temporary
Community Statistical Data
Date of incorporationFebruary 14, 1852 Cultural: Form of Government Council-Manager Number of libraries 1 Area 35.174 square miles Number of book volumes 54,520 City maintained streets (miles) 178 Museums 1 Number of street lights 2,505 Majestic 12 Theater 1
Fire Protection Recreation Number of stations 4 Number of parks 9 Number of firefighters 48 Acres of developed parkland 232 Police Protection Recreation centers 1 Number of police officers 49 Senior citizen centers 1 Public swimming pools 1 Municipal Water Utility Public golf courses 1 Number of consumer accounts 8,599 Public tennis courts 10 Average daily consumption (gallons) 4,500,000 Soccer fields 9 Miles of water mains 265 Softball/baseball fields 9 Basketball courts 5 Municipal Wastewater Utility Inline hockey rink 1 Miles of sanitary sewer lines 188 Minature Golf Course 1 Average water treated daily (gallons) 3,922,767 Bowling Alley 1 Roller Skating Rink 1 City Employees Civil Service 96 Media/Communications: Non-Civil Service 166 Dallas Morning News Herald Banner Taxable Value Kuumba Heritage Real $ $619,812,732 LaSilla Personal $ $286,955,219 KEMM FM 103.3 Median House Value $63,838 KETR FM 88.9 KGVL AM 1400 # of Hotel / Motel Rooms 680 KIKT FM 93.5 Cable Access - Ch. 58
- 10 -
City of Greenville, Texas 2004-05 Annual Budget
CITY OF GREENVILLE
Population 30,000 25,250 24,600 24,265 24,163 24,117 23,960 25,000
20,000
15,000
10,000 In Thousands
5,000
0
0 2 4 /0 /05 9 1/0 3/0 4 9 00/01 0 02/03 0 0
Fiscal Year
Fiscal Year 2003-04 Top Five Taxpayers
Name of Taxpayer Natue of Property Total Taxable Value Newell Rubbermaid Manufacturing $47,453,840 L-3 Communications Manufacturing 31,604,060 CNH America LLC Logistics 18,146,930 Cytec Engineered Materials Inc. Manufacturing 16,736,980 Southwestern Bell Telephone Public Utility 9,644,620
Major Employers
Name of Employer Nature of Business # of Employees L-3 Communications Manufacturing 4,000 Rubbermaid Manufacturing 785 Presbyterian Hospital Hospital 750 Greenville ISD School District 736 Wal-Mart Retail 604 Hunt County Governmental 375
Source: Hunt County Appraisal District & Greenville Board of Development
- 11 -
City of Greenville, Texas 2004-05 Annual Budget
TOTAL COMBINED BUDGET 10 Year History
60
51.0 50 46.0 44.8 43.9 41.1 42.6 37.6 40 36.4
30.5 29.3 29.4 30
In Millions $ In Millions 20
10
0
6 8 0 2 4 /9 /9 /0 /0 /0 5 7 9 1 3 94/95 9 96/97 9 98/99 9 00/01 0 02/03 0 04/05
Fiscal Year
Fiscal Combined Net Year Budget Change % 94/95 $36,380,621 95/96 $29,299,253 -19.46% 96/97 $29,360,720 0.21% 97/98 $30,452,396 3.72% 98/99 $37,587,355 23.43% 99/00 $44,784,040 19.15% 00/01 $43,925,690 -1.92% 01/02 $50,969,306 16.04% 02/03 $45,958,342 -9.83% 03/04 $41,137,406 -10.49% 04/05 $42,615,272 3.59%
- 12 -
City of Greenville, Texas 2004-05 Annual Budget
NET ASSESSED TAXABLE PROPERTY VALUES 10 Year History
1,000 906.7 857.1 900 822.3 745.2 782.3 799.0 800 698.3 732.9 731.3 742.5 742.8 700
600
500
400 In Millions $ In Millions 300
200
100
0
5 6 8 9 0 2 3 /9 /9 /9 /0 /0 /04 4 5 7/9 8 9 1/0 2 3 9 9 96/97 9 9 9 00/01 0 0 0 04/05
Fiscal Year
Assessed Taxable Net Change Fiscal Year Value* % 94/95 $698,349,182 95/96 $732,869,249 4.94% 96/97 $731,274,584 -0.22% 97/98 $742,537,283 1.54% 98/99 $742,813,433 0.04% 99/00 $745,201,577 0.32% 00/01 $782,304,338 4.98% 01/02 $799,013,393 2.14% 02/03 $822,336,019 2.92% 03/04 $857,105,256 4.23% 04/05 $906,767,951 5.79%
Information Source: Certified value based on Hunt County Appraisal District
* Less abatements
- 13 -
City of Greenville, Texas 2004-05 Annual Budget
PROPERTY TAX REVENUE 10 Year History
Revenue to General Fund Revenue to GO Debt
7.5 7.04 7.0 6.4 6.7 6.5 6.0 5.55 5.65 5.5 4.98 5.003 4.91 5.01 5.01 5.1 5.0 4.5 4.0 3.5
3.0 4.98 Revenue to General Fund
In Millions $ In Millions 2.5 2.0 1.5 1.0 0.5 0.0
7 8 2 9 9 /99 0 /03 6/ 7/ 0/01 1/ 94/95 95/96 9 9 98 99/00 0 0 02 03/04 04/05
Fiscal Year
Total Net O & M Debt Tax Revenue to Revenue to Total Tax Fiscal Year Taxable Value Rate Rate Rate General Fund GO Debt Revenues 94/95 $698,349,182 0.4545 0.2750 0.7295 $3,102,296 $1,877,312 $4,979,608 95/96 $732,869,249 0.4245 0.2750 0.6995 $3,036,355 $1,966,702 $5,003,057 96/97 $731,274,584 0.4245 0.2650 0.6895 $3,025,798 $1,888,605 $4,914,402 97/98 $742,537,283 0.4345 0.2550 0.6895 $3,155,089 $1,852,045 $5,007,134 98/99 $742,813,433 0.4345 0.2550 0.6895 $3,159,548 $1,854,288 $5,013,835 99/00 $745,201,577 0.4518 0.2488 0.7006 $3,289,106 $1,812,383 $5,101,489 00/01 $782,304,338 0.4868 0.2438 0.7306 $3,698,694 $1,853,123 $5,551,817 01/02 $799,013,393 0.5230 0.2076 0.7306 $4,048,043 $1,605,086 $5,653,130 02/03 $822,336,019 0.5330 0.2672 0.8002 $4,254,186 $2,132,702 $6,386,889 03/04 $857,105,256 0.5320 0.2672 0.7992 $4,460,573 $2,237,584 $6,698,158 04/05 $906,767,951 0.5630 0.2360 0.7990 $5,105,230 $1,935,043 $7,040,273
Source: Hunt County Appraisal District - net taxable value based on Certified Tax Roll
FY 04-05 based on approved budget
- 14 -
City of Greenville, Texas 2004-05 Annual Budget
TOTAL SALES TAX COLLECTED 10 Year History
CITY OF GREENVILLE SALES TAX REVENUE 4A-EDC SALES TAX REVENUE
6.00 5.33 5.50 5.13 5.15 5.23 4.93 5.00 4.44 4.50 4.29 4.19 3.70 3.83 4.05 4.00
3.50
3.00
2.50 In Millions $ 2.00
1.50
1.00
0.50
0.00
6 0 1 5 9 97 0 0 /02 0 6/ 1 94/95 95/ 9 97/98 98/99 99/ 00/ 0 02/03 03/04 04/ Fiscal Year
Fiscal Year Sales Tax Net Change % 94/95 $3,697,302.94 6.27% 95/96 $3,832,530.57 3.66% 96/97 $4,047,756.66 5.62% 97/98 $4,289,430.98 5.97% 98/99 $4,189,218.72 -2.34% 99/00 $4,440,000.00 5.99% 00/01 $5,128,763.38 15.51% 01/02 $5,145,091.42 0.32% 02/03 $4,828,855.92 -6.15% 03/04 $4,923,103.70 1.95% 04/05 $4,513,500.00 * -8.32%
Fiscal Year Sales Tax Net Change % 02/03 4A-EDC $402,404.66 03/04 4A-EDC $410,685.88 2.06% 04/05 4A-EDC $415,000.00 * 1.05%
* Approved budget
- 15 -
City of Greenville, Texas 2004-05 Annual Budget
Community Profile
The City of Greenville, home to approximately 25,000 residents, is County Seat for Hunt County. Named after General Thomas Jefferson Green, Greenville is the center of commerce and recreation to over 79,000 county residents. The City’s convenient location, 45 miles northeast of Dallas along Interstate 30, makes Greenville an attractive growth site for future developments. The proximity to Dallas/Fort Worth area airports allows the city-owned municipal airport to provide convenient transportation for both commercial and industrial clients.
The City of Greenville, initially incorporated in 1852, was reincorporated in 1874 as a “Home Rule” municipality. City services include public safety, public works, recreation and community development. The City also maintains a water & sewer system and airport. The growing and changing options that make Greenville such an excellent choice to live, work, dine, recreate and play can be explored on the City’s website (WWW.CI.GREENVILLE.TX.US) and related links.
- 16 -
City of Greenville, Texas 2004-05 Annual Budget
Citizens of Greenville
City Council
City Secretary City Manager City Attorney Municipal Judge Boards & Commissions
Library Human Resources
Information Main Street Technology
Police Fire Administrative Community Public Works Parks & Services Development Recreation
Financial Policy
The purpose of the City’s financial management policies is to maintain a discipline which allows the City to retain a sound financial condition and bond rating; provide future generations with the ability to borrow capital for construction of facilities without severe financial burden; and give recognition to the community's needs and ability to pay. These goals are accomplished in the following manner:
• Prudent budgeting and effective budget control. Budget capital equipment as the need arises. Pay-as-you-go financing of capital improvements where feasible.
• Planning for capital improvements on a five-year plan updated annually.
• Providing working capital in all funds sufficient to meet current operating needs.
• Financial accounting and reporting in accordance with methods prescribed by the Governmental Accounting Standards Board and the Government Finance Officers Association.
• Achieving and maintaining a fund balance which should be sufficient to provide financing for capital or special projects and meet unanticipated contingencies, severe fluctuations in sales of City-owned utilities and other fiscal emergencies.
- 17 -
City of Greenville, Texas 2004-05 Annual Budget
Fund Accounting The accounts of the City are organized on the basis of funds or account groups. A fund is a distinct fiscal entity and a self-balancing set of accounts where assets equal liabilities plus fund balance. The City utilizes fund accounting procedures to prepare the Annual Budget. Funds are budgeted and accounted for on a Generally Accepted Accounting Principles (GAAP) basis for purposes of financial statement presentation. The governmental fund types (General and Special Revenue Funds) use a financial resource measurement focus and are accounted and budgeted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures represent a decrease in net financial resources and, other than interest on general long-term debt, are recorded when the fund liability is incurred, if measurable. Interest on general long term-debt is recorded when due. The Proprietary fund types (Enterprise and Internal Service Funds) are accounted and budgeted on a cost of service or capital maintenance measurement focus using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when incurred. For purposes of this budget presentation, depreciation is not budgeted and capital expenditures and bond principal payments are shown as uses of funds (expenditures). Working Capital, rather than retained earnings, is used to represent fund balance in Enterprise Funds. Working capital is generally defined as the difference between current assets and current liabilities and provides a more thorough analysis of proprietary fund reserves than does the presentation of retained earnings. In addition, budgeting capital outlays as expenditures for budgetary purposes allows the capital purchases to be reviewed and authorized by City Council.
Budget Policies and Guidelines
In preparing a budget, certain policies and guidelines must be understood and followed by each budgeting unit to maintain consistency. Policies and guidelines used in developing this budget include:
• All services, which are based on a user-fee concept, should make an effort to be self-supported by those fees.
• Budgeting that is dependent upon variables such as weather conditions (rain, dust, temperature, etc.) should consider normal conditions as opposed to above or below normal, unless there is a specific knowledge otherwise.
• Capital replacements should be limited to items which are no longer functional, unable to be repaired, not economically repairable, or a safety hazard. Once the item is replaced, it should be sold in the City auction.
• Revenues are estimated based on a 3 to 5 year trend while considering current economic conditions.
The Budget Process
The fiscal year of the City begins on October 1st and ends on September 30th of the following calendar year. The fiscal year is used for both budgeting and accounting purposes.
Preparation and Submission of the Budget
Under City Charter, the City Manager is responsible for preparing and recommending a balanced budget for City Council consideration. The City Manager determines guidelines for City department and division heads to use in preparing their budgets. These guidelines are based on Council goals, anticipated revenues, desired levels of service, and capital needs.
Finance oversees the budget preparation process. Department heads are responsible for their divisional expenditure estimates. During the budget process, salary information is provided to them by Finance. In
- 18 -
City of Greenville, Texas 2004-05 Annual Budget
estimating expenditures, department heads base their estimates on historical data adjusted for trends and possible rate changes.
By late March, capital requests are due. Generally, capital items are land, equipment, building and structures that can be permanently identified as an individual unit of property with an anticipated useful life of five years or more that constitutes a tangible, permanent addition to the value of City assets and do not constitute repair or maintenance. Capital cost should generally exceed $5,000. (If less than $5,000, then the item should be a component unit of an asset meeting the criteria.)
In July, Finance fine-tunes the revenue estimates. Revenue projections are generally based on historic receipts adjusted for rate increases and trends. The City's philosophy on revenue projections is making the best estimate possible using historical data and trends, being careful not to overestimate revenue.
No later than the first regularly scheduled Council meeting in August, the City Manager submits to City Council, the proposed budget for the following fiscal year. The budget provides a complete plan for the fiscal year.
Adoption of the Budget
The proposed budget is kept on file in the City Secretary’s office and in the Library for inspection by the public. City Council sets a time and place for a public hearing on the budget and publishes notice of the hearing at least ten days before the date of the hearing. At the public hearing, all interested persons are given the opportunity to speak for or against any item contained in the budget.
After the public hearing, City Council may insert additional items or make increases or decreases to any item in the budget, except those fixed by law. However, before making any additions or increases, the Council must again set a time and place for another public hearing and publish notice of the public hearing along with the proposed addition or increase at least ten days before the date of the hearing. After the hearing, the Council may make the additions or increases, but if total proposed expenditures are increased, total anticipated revenue must be increased to at least the total of the proposed expenditures.
The budget must be adopted by a majority vote of the members of the whole Council by September 30th. If Council fails to so adopt, then the budget as submitted by City Manager is considered adopted and it remains in effect for the fiscal year.
Amending the Budget
In case of grave public necessity, emergency expenditures to meet unusual and unforeseen conditions, which could not, by reasonable diligent thought and attention, have been included in the original budget, may from time to time be authorized by the Council as amendments to the original budget. Any amendment providing for additional expenditures shall also provide for reductions in other expenditures or supplemental revenues to fund such amendments, or an amount from unreserved fund balance as a supplement. Such supplements and amendments shall be approved in an ordinance and shall become an attachment to the original budget.
If a department expects expenditures to go over a budgeted line item, a “Request for Transfer of Budgeted Funds” form is completed by the department head. This form is completed and signed by the department head and then sent to Finance. The Director of Administrative Services and/or the City Manager (if transfer is over $5,000.00) approve the request.
The Capital Improvement Program (CIP), for the acquisition, expansion or rehabilitation of capital assets, is a five year financial plan that is updated annually. However, only those projects with expenditures during the first year of the CIP are financed and adopted as a part of the Annual Budget.
- 19 -
City of Greenville, Texas 2004-05 Annual Budget
Greenville SportsPark
- 20 -
City of Greenville, Texas 2004-05 Annual Budget
Budget Calendar Fiscal 2004-05
03/04/04 Planning Workshop with City Manager and department heads
04/27/04 Work Session with City Council for Mid-Year Budget Review
06/09/04 Budget kick-off with City Manager and Directors
Internal Support Departments meet with Finance and City Manager to discuss 06/14/04 budget objectives. Goal Setting Workshop with City Council. Department heads will meet with Council 06/23/04 and City Manager from 2:00 to 4:00 p.m.
07/02/04 Deadline for operating budgets
07/19/04 Deadline for performance measures, goals and objectives, and budget narrative
07/26/04 Revenue estimates are finalized
07/22/04 – 07/29/04 Budget Reviews with City Manager and department heads
08/03/04 Preliminary Budget Prepared
08/10/04 Budget presented to City Council
08/12/04 Publish effective rate
08/20/04 Budget workshop with City Council
Publish notice of budget public hearing and (if necessary) notice of increase in tax 08/31/04 rate
09/14/04 Hold public hearing on proposed budget and (if necessary) increase in tax rate.
09/22/04 (If necessary) publish notice of vote on tax increase.
09/28/04 Council adopts budget and sets tax rate.
10/01/04 New fiscal year begins.
- 21 -
City of Greenville, Texas 2004-05 Annual Budget
Full-time Part-time Budgeted Staffing 2002-03 2003-04 2004-05 2002-03 2003-04 2004-05 General Fund City Secretary 2 2 2 - - - City Attorney ------Municipal Court 3 3 3 1 1 1 City Manager 3 2 2 1 1 1 Administrative Projects 2 1 - - - - Library 9 8 7 4 4 6 Main Street 1 1 1 - - - Human Resources 3 3 3 1 - - Finance 6 6 6 1 1 - Purchasing 2 2 2 - - 1 Police Administration 4 4 4 - - - Police CID 8 8 8 - - - Police Patrol 34 34 34 - - - Police Records 4 3 3 - - - Police Communications 12 12 12 - - - Police Support Services 5 5 5 - - - Police Operations 6 6 6 - - - Animal Control 4 4 4 - - - Fire Administration 2 2 2 - - - Fire Suppression 45 45 45 - - - Fire Prevention 1 1 1 - - - Public Works Admin 2 2 2 1 1 1 Streets 13 12 12 - - - Traffic 2 2 2 - - - Engineering 5 4 4 - - - Code Enforcement 4 4 4 - - - Planning 4 3 3 - - - Parks Administration 1 1 1 - - - Parks 9 9 9 11 11 11 Recreation 1 1 1 - - - Recreation Center 2 - 1 1 1 1 Municipal Pool - - - 28 27 24 Cemeteries 3 3 3 8 8 8 Civic Center 3 3 3 - - - Total General Fund 204 195 195 57 55 54
Utility Fund Customer Service 20 18 - 1 - - Water/WWTR Admin. 1 1 1 - - - Water Production 8 8 8 2 - - Water Distribution 16 14 15 - - - Wastewater Collection 3 3 3 - - - Wastewater Treatment 14 14 14 1 - - SSIP 7 6 6 - - - Total Utility Fund 68 63 47 4 - -
- 22 -
City of Greenville, Texas 2004-05 Annual Budget
Full-time Part-time Budgeted Staffing (Continued) 2002-03 2003-04 2004-05 2002-03 2003-04 2004-05 Airport Fund - - - - - 1 Total Airport Fund - - - - - 1
Golf Course Fund 1 1 1 6 6 6 Total Golf Course Fund 1 1 1 6 6 6
Exchange Properties Fund 3 3 2 - - 1 Total Exchange Properties Fund 3 3 2 - - 1
Central Services Fund Building Maintenance 8 7 6 2 1 1 Fleet Maintenance 5 4 4 - - - Total Central Services Fund 13 11 10 2 1 1
MIS Fund IT 5 5 5 - - - GIS 2 1 1 1 1 1 Total MIS Fund 7 6 6 1 1 1
Grand Total 296 279 261 70 63 64
Authorized Employees
Full Time Part Time
300 250 200 150 100 50 0 2002-03 2003-04 2004-05
- 23 -
City of Greenville, Texas 2004-05 Annual Budget
- 24 -
City of Greenville, Texas 2004-05 Annual Budget
- 25 -
City of Greenville, Texas 2004-05 Annual Budget
- 26 -
City of Greenville, Texas 2004-05 Annual Budget
- 27 -
City of Greenville, Texas 2004-05 Annual Budget
Greenville Municipal Airport “Majors Field”
- 28 -
City of Greenville, Texas 2004-05 Annual Budget
City of Greenville Organizational Fund Structure
Component Units Fiduciary Fund Types GEUS, GBOD, GIDC, (Expendable & Pension 4A-EDC Trust Funds)
Governmental Fund Proprietary Fund Types Types (Accrual Accounting) (Modified Accrual)
General Fund Enterprise Funds
Special Revenue Funds Water Utilities Fund
Tourism Fund Airport Fund
Grant Funds Golf Course Fund
Exchange Properties Sanitation Fund Fund
Debt Service Fund Internal Service Funds
Capital Project Funds Central Services Fund
Self-Insurance Fund
Vehicle/Equipment Replacement Fund
MIS Fund
- 29 -
City of Greenville, Texas 2004-05 Annual Budget
Projected Beginning Budgeted Budgeted Budgeted Ending All Funds Summary Fund Balance / Revenue & Expenditures & Fund Balance / Working Capital Financing Sources Financing Uses Working Capital 10/1/2004 2004-2005 2004-2005 9/30/2005 General Fund 3,968,092 16,128,213 16,127,039 3,969,266 Tourism Fund 38,486 300,000 310,000 28,486 Exchange Properties Fund 480,799 491,295 650,235 321,859 Debt Service Fund 743,762 2,494,060 3,152,331 85,491 Total Government Operating Funds 5,231,139 19,413,568 20,239,605 4,405,102
Water Utility Fund 11,383,185 10,476,560 10,319,377 11,540,368 Golf Course Fund (281,537) 169,000 211,106 (323,643) Airport Fund 308,760 145,138 177,637 276,261 Sanitation Fund (66,259) 3,114,200 3,002,395 45,546 Total Enterprise Funds 11,344,149 13,904,898 13,710,515 11,538,532
Central Service Fund 619,512 758,386 1,306,382 71,516 Self Insurance Fund 472,460 4,401,796 4,275,174 599,082 Vehicle/Equip Replacement Fund 25,778 449,820 394,800 80,798 MIS Fund 547,722 749,802 1,051,826 245,698 Total Internal Service Funds 1,665,472 6,359,804 7,028,182 997,094
Total Operating Funds 18,240,760 39,678,270 40,978,302 16,940,728
General CIP Fund 17,369,679 243,080 101,080 17,511,679 Utility CIP Fund 3,620,828 1,682,500 1,537,500 3,765,828 Airport CIP Fund 208,579 13 - 208,592 Total Capital Spending 21,199,086 1,925,593 1,638,580 21,486,099
Board of Development Fund 649,486 465,037 465,037 649,486 4A-Economic Development 258,365 416,600 172,521 502,444 Total Component Unit 907,851 881,637 637,558 1,151,930
Total of all Funds 40,347,697 42,485,500 43,254,440 39,578,757
All Funds Summary
Balance 10/1/04 Inflows 2004-2005 Outflows 2004-2005 Balance 9/30/05
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$- Total Governmental Total Enterprise Funds Total Internal Service Total Capital Projects Board of Development Operating Funds Fund
- 30 -
City of Greenville, Texas 2004-05 Annual Budget
Change in Fund Balance Projected Budgeted Budgeted / Working Capital Beginning Balance Ending Balance Change in % Change 10/1/2004 9/30/2005 FY 04-05 FY 04-05 General Fund 3,968,092 3,969,266 1,174 0.0% Tourism Fund 38,486 28,486 (10,000) -26.0% Exchange Properties Fund 480,799 321,859 (158,940) -33.1% Debt Service Fund 743,762 85,491 (658,271) -88.5% Total Government Funds 5,231,139 4,405,102 (826,037) -15.8%
Water Utility Fund 11,383,185 11,540,368 157,183 1.4% Golf Course Fund (281,537) (323,643) (42,106) 15.0% Airport Fund 308,760 276,261 (32,499) -10.5% Sanitation Fund (66,259) 45,546 111,805 -168.7% Total Enterprise Funds 11,344,149 11,538,532 194,383 1.7%
Central Service Fund 619,512 71,516 (547,996) -88.5% Self Insurance Fund 472,460 599,082 126,622 26.8% Vehicle/Equip Replacement Fund 25,778 80,798 55,020 213.4% MIS Fund 547,722 245,698 (302,024) -55.1% Total Internal Service Funds 1,665,472 997,094 (668,378) -40.1%
Total Operating Funds 18,240,760 16,940,728 (1,300,032) -7.1%
General CIP Fund 17,369,679 17,511,679 142,000 0.8% Utility CIP Fund 3,620,828 3,765,828 145,000 4.0% Airport CIP Fund 208,579 208,592 13 0.0% Total Capital Spending 21,199,086 21,486,099 287,013 1.4%
Board of Development Fund 649,486 649,486 - 0.0% 4A-Economic Development 258,365 502,444 244,079 94.5% Total Component Unit 907,851 1,151,930 244,079 26.9%
Total of all Funds 40,347,697 39,578,757 (768,940) -1.9%
Explanation of major decreases in projected fund balances are as follows:
Governmental
Tourism Fund: One-time increase in allocation to the Audie Murphy American Cotton Musuem.
Exchange Properties Fund: To cover a portion of scheduled debt service.
Debt Service Fund: Adjustment for interest income incorrectly transferred from Capital Projects Fund (COP) in prior year. This one time adjustment returns revenue to CIP Funding for funding of designated projects.
Internal Services
Central Services and MIS Funds: One-time reduction in transfer from Water/Wastewater Utilities to more accurately reflect services provided by these Internal Service Fund via indirect cost allocation plan.
- 31 -
City of Greenville, Texas 2004-05 Annual Budget
Combined Funds Budget Overview
Combined Funds Actual Budget Estimate Budget Revenues & Other Financing 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 13,564,384 14,335,445 13,964,238 14,373,583 Tourism Fund 300,695 300,500 295,588 300,000 Exchange Properties Fund 240,059 472,364 471,439 491,295 Debt Service Fund 2,191,576 1,906,353 2,374,400 1,995,043 Water Utilities Fund 9,647,568 8,932,735 9,471,269 9,126,560 Golf Course Fund 154,866 209,000 171,681 169,000 AirportFund 182,681 109,835 159,839 145,138 Sanitation Fund 2,935,595 2,754,521 2,882,678 3,114,200 Central Service Fund 3,347 12,000 4,608 10,000 MIS Fund 38,263 47,900 20,589 8,400 Vehicle Equipment Replacement Fund 65,975 58,800 78,944 55,020 Self-Insurance Fund 3,588,710 3,604,000 3,637,701 4,351,796 Capital Projects & CIP 2,534,967 1,495,216 1,599,061 1,642,013 Board of Development Fund 52,370 8,000 4,777 8,000 4A-Economic Development Corp. 407,194 - 1,010,320 416,600 Transfers & Other Financing Sources 8,601,242 6,625,616 15,802,147 6,278,852 Total 44,509,492 40,872,285 51,949,279 42,485,500
F '04-05 Budget - Combined Revenues & Other Sources
Debt Service Sanitation Fund Fund 7% Capital Projects & CIP 5% Self-Insurance 4% Fund 10% Transfers & Other Financing Sources 15%
All other Water Utilities 4% Fund 21%
General Fund 34%
- 32 -
City of Greenville, Texas 2004-05 Annual Budget
Combined Funds Budget Overview
Combined Funds Actual Budget Estimate Budget Expenditures & Other Uses 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 14,318,575 14,338,236 13,610,460 15,469,357 Tourism Fund 165,783 131,000 120,975 160,000 Exchange Properties Fund 147,268 271,400 234,658 237,450 Debt Service Fund 3,032,336 2,787,791 2,788,211 2,965,251 Water Utilities Fund 6,192,914 7,915,618 7,624,152 7,305,703 Golf Course Fund 190,653 161,610 177,345 167,310 AirportFund 23,703 32,680 30,265 67,150 Sanitation Fund 2,331,177 2,361,500 2,337,778 2,393,500 Central Service Fund 1,195,445 1,193,815 1,170,312 1,287,182 MIS Fund 935,730 1,156,568 852,621 1,033,626 Vehicle Equipment Replacement Fund 223,133 191,680 190,566 394,800 Self-Insurance Fund 3,090,871 3,836,100 3,339,494 4,275,174 Capital Projects & CIP 201,035 261,959 270,234 288,580 Board of Development Fund 410,035 408,191 393,545 441,037 4A-Economic Development Corp. 14,600 - 1,144,818 172,521 Transfers & Other Uses 6,973,696 14,126,461 15,477,252 6,595,799 Total 39,446,954 49,174,609 49,762,686 43,254,440
F '04-05 Budget - Combined Expenditures & Other Uses
Transfers & Other All Other Funds Uses 4% MIS Fund 15% General Fund 2% 36%
Central Services Fund 3%
Sanitation Fund 6%
Water Utilities Fund Self-Insurance Fund 17% 10% Debt Service Fund 7%
- 33 -
City of Greenville, Texas 2004-05 Annual Budget
General Fund Budget Overview
General Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Fund Balance 3,430,973 3,104,667 3,104,667 3,968,092
Ad Valorem Taxes 5,489,939 5,759,446 5,931,054 6,070,352 Non-Property Tax 6,818,883 7,353,000 6,810,006 6,862,983 Licenses & Permits 151,313 142,500 192,322 216,000 Fines & Penalties 279,168 319,000 287,998 516,000 Fees & Service Charges 412,099 430,786 414,606 421,023 Sales & Income 247,008 125,300 115,763 90,225 Intergovernmental Revenues 165,974 205,413 212,489 197,000 Total Revenues 13,564,384 14,335,445 13,964,238 14,373,583
Transfers 883,623 1,206,527 1,581,565 1,754,630 Total Other Funding Sources 883,623 1,206,527 1,581,565 1,754,630
Total Revenues & Other Funding 14,448,007 15,541,972 15,545,803 16,128,213
Salaries & Benefits 11,542,847 11,540,553 11,137,893 12,485,028 Supplies 462,070 489,280 433,740 557,172 Maintenance 416,121 437,511 400,551 450,845 Contractual Services 1,497,723 1,584,658 1,396,350 1,554,913 Miscellaneous 207,153 225,137 180,578 350,199 Capital 187,661 53,862 54,113 66,200 Debt Services 5,000 7,235 7,235 5,000 Total Expenditures 14,318,575 14,338,236 13,610,460 15,469,357
Transfers to Other Funds 455,738 1,401,831 1,071,918 657,682 Total Other Uses 455,738 1,401,831 1,071,918 657,682
Total Expenditures & Other Uses 14,774,313 15,740,067 14,682,378 16,127,039
Ending Fund Balance 3,104,667 2,906,572 3,968,092 3,969,266
General Fund Total Revenues & Other Funding Total Expenditures & Other Uses
$20,000,000
$15,000,000
$10,000,000
$5,000,000 Actual 2002-2003 Budget 2003-2004 Budget 2004-2005
- 34 -
City of Greenville, Texas 2004-05 Annual Budget
Tourism Fund Budget Overview
Tourism Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Fund Balance 44,474 13,873 13,873 38,486
Hotel Motel Occupany Tax 300,857 300,000 295,588 300,000 Interest Income - 500 - - Sales & Income (162) - - - Total Revenues 300,695 300,500 295,588 300,000
Transfers - - - - Total Other Funding Sources - - - -
Total Revenues & Other Funding 300,695 300,500 295,588 300,000
Contractual Services 165,783 131,000 120,975 160,000 Total Expenditures 165,783 131,000 120,975 160,000
Transfers 165,513 150,000 150,000 150,000 Total Other Financing Uses 165,513 150,000 150,000 150,000
Total Expenditures & Other Uses 331,296 281,000 270,975 310,000
Ending Fund Balance 13,873 33,373 38,486 28,486
Tourism Fund Total Revenues & Other Funding Total Expenditures & Other Uses
$340,000 $330,000 $320,000 $310,000 $300,000 $290,000 $280,000 $270,000 $260,000 $250,000 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 35 -
City of Greenville, Texas 2004-05 Annual Budget
Exchange Properties Fund Budget Overview
Exchange Properties Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Fund Balance (1,583) 535,018 535,018 480,799
Fees & Service Charges 240,059 467,364 471,439 491,295 Interest Revenue - 5,000 - - Sales & Income - - - - Total Revenues 240,059 472,364 471,439 491,295
Transfers 684,810 - - - Total Other Funding Sources 684,810 - - -
Total Revenues & Other Funding 924,869 472,364 471,439 491,295
Salaries & Benefits 76,906 100,600 96,948 98,000 Supplies 4,406 5,900 4,474 5,600 Maintenance 3,868 36,100 25,975 30,500 Contractual Services 62,088 103,800 97,418 103,350 Miscellaneous - 25,000 9,843 - Total Expenditures 147,268 271,400 234,658 237,450
Transfers 241,000 291,000 291,000 412,785 Total Other Uses 241,000 291,000 291,000 412,785
Total Expenditures & Other Uses 388,268 562,400 525,658 650,235
Ending Fund Balance 535,018 444,982 480,799 321,859
Exchange Properties Fund Total Revenues & Other Funding Total Expenditures & Other Uses
$930,000
$780,000
$630,000
$480,000
$330,000
$180,000
$30,000 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 36 -
City of Greenville, Texas 2004-05 Annual Budget
Debt Service Fund Budget Overview
Debt Service Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Fund Balance 890,491 721,381 721,381 743,762
Ad Valorem Taxes 2,165,705 1,881,353 2,351,000 1,970,043 Interest Revenue 25,871 25,000 23,400 25,000 Total Revenues 2,191,576 1,906,353 2,374,400 1,995,043
Transfers 671,650 675,000 436,192 499,017 Bond Proceeds - - - - Total Other Funding Sources 671,650 675,000 436,192 499,017
Total Revenues & Other Funding 2,863,226 2,581,353 2,810,592 2,494,060
Debt Services 3,032,336 2,787,791 2,788,211 2,965,251 Total Expenditures 3,032,336 2,787,791 2,788,211 2,965,251
Transfers - - - 187,080 Total Other Financing Uses - - - 187,080
Total Expenditures & Other Uses 3,032,336 2,787,791 2,788,211 3,152,331
Ending Fund Balance 721,381 514,943 743,762 85,491
Total Revenues & Other Funding Debt Service Fund Total Expenditures & Other Uses
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 37 -
City of Greenville, Texas 2004-05 Annual Budget
Water Utilities Fund Budget Overview
Actual Budget Estimate Budget Water Utilities Fund Summary 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings 48,526 2,841,073 2,841,073 11,383,185
Fees & Service Charges 9,529,658 8,822,735 9,392,102 9,001,560 Interest Revenue 64,365 60,000 21,693 70,000 Sales & Income 53,545 50,000 57,474 55,000 Total Revenues 9,647,568 8,932,735 9,471,269 9,126,560
Transfers 1,944,004 1,800,000 9,666,390 1,350,000 Bond Proceeds - - - - Total Other Funding Sources 1,944,004 1,800,000 9,666,390 1,350,000
Total Revenue & Other Funding 11,591,572 10,732,735 19,137,659 10,476,560
Salaries & Benefits 3,129,357 2,961,867 2,915,047 2,346,300 Supplies 468,737 518,360 471,672 384,313 Maintenance 400,038 459,700 362,206 464,828 Contractual Services 1,180,441 1,340,722 1,213,702 1,327,194 Capital 29,138 52,203 43,029 - Miscellaneous 73,788 74,000 266,651 399,075 Debt Service 911,415 2,508,766 2,351,845 2,383,993 Total Expenditures 6,192,914 7,915,618 7,624,152 7,305,703
Transfers 2,606,111 2,985,103 2,971,395 3,013,674 Total Other Financing Uses 2,606,111 2,985,103 2,971,395 3,013,674
Total Expenditures & Other Uses 8,799,025 10,900,721 10,595,547 10,319,377
Ending Retained Earnings 2,841,073 2,673,087 11,383,185 11,540,368
Water Utilities Fund Total Revenue & Other Funding Total Expenditures & Other Uses
$20,000,000 $17,500,000 $15,000,000 $12,500,000 $10,000,000 $7,500,000 $5,000,000 $2,500,000 $- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 38 -
City of Greenville, Texas 2004-05 Annual Budget
Golf Course Fund Budget Overview
Golf Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings (122,725) (231,612) (231,612) (281,537)
Fees & Service Charges 154,866 209,000 171,681 169,000 Interest Revenue - - - - Sales & Income - - - - Total Revenues 154,866 209,000 171,681 169,000
Bond Proceeds - - - - Total Other Financing Sources - - - -
Total Revenues & Other Funding 154,866 209,000 171,681 169,000
Salaries & Benefits 105,701 100,970 104,817 103,700 Supplies 9,638 9,376 9,191 10,900 Maintenance 10,214 9,152 7,917 11,800 Contractual Services 40,263 42,112 40,822 40,910 Capital 23,847 - - - Miscellaneous 990 - 14,598 - Total Expenditures 190,653 161,610 177,345 167,310
Transfers 73,100 - 44,261 43,796 Total Other Uses 73,100 - 44,261 43,796
Total Expenditures & Other Uses 263,753 161,610 221,606 211,106
Ending Retained Earnings (Deficit) (231,612) (184,222) (281,537) (323,643)
Golf Course Fund Total Revenues & Other Funding Total Expenditures & Other Uses
$210,000
$180,000
$150,000
$120,000
$90,000
$60,000
$30,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 39 -
City of Greenville, Texas 2004-05 Annual Budget
Airport Fund Budget Overview
Airport Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings (1,294,958) 179,186 179,186 308,760
Fees & Service Charges 101,211 102,535 113,356 101,735 Interest Revenue 1,147 500 (573) 1,500 Sales & Income 80,323 6,800 47,056 41,903 Total Revenues 182,681 109,835 159,839 145,138
Transfers 1,410,566 - - - Total Other Financing Sources 1,410,566 - - -
Total Revenues & Other Funding 1,593,247 109,835 159,839 145,138
Salaries & Benefits - - - 24,900 Supplies 428 709 523 3,100 Maintenance 2,683 8,019 6,599 11,000 Contractual Services 20,592 22,352 21,823 27,350 Miscellaneous - 1,600 1,320 800 Total Expenditures 23,703 32,680 30,265 67,150
Transfers 95,400 - - 110,487 Total Other Uses 95,400 - - 110,487
Total Expenditures & Other Uses 119,103 32,680 30,265 177,637
Ending Retained Earnings 179,186 256,341 308,760 276,261
Airport Fund Total Revenues Total Expenditures
$1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 40 -
City of Greenville, Texas 2004-05 Annual Budget
Sanitation Fund Budget Overview
Sanitation Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings 196,040 25,221 25,221 (66,259)
Fees & Service Charges 2,935,002 2,753,521 2,881,152 3,113,000 Interest Revenue 593 1,000 1,526 1,200 Total Revenues 2,935,595 2,754,521 2,882,678 3,114,200
Transfers - - - - Total Other Financing Sources - - - -
Total Revenues & Other Funding 2,935,595 2,754,521 2,882,678 3,114,200
Maintenance - 1,500 62 1,500 Contractual Services 2,299,476 2,310,000 2,295,573 2,337,000 Miscellaneous 31,701 50,000 42,143 55,000 Total Expenditures 2,331,177 2,361,500 2,337,778 2,393,500
Transfers 775,237 368,120 636,380 608,895 Total Other Uses 775,237 368,120 636,380 608,895
Total Expenditures & Other Uses 3,106,414 2,729,620 2,974,158 3,002,395
Ending Retained Earnings 25,221 50,122 (66,259) 45,546
Sanitation Fund Summary Total Revenues & Other Funding Total Expenditures & Other Uses
$3,200,000
$3,100,000
$3,000,000
$2,900,000
$2,800,000
$2,700,000
$2,600,000
$2,500,000 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 41 -
City of Greenville, Texas 2004-05 Annual Budget
Central Service Fund Budget Overview
Central Service Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings 857,439 571,665 571,665 619,512
Fees & Service Charges - - - - Interest Revenue 10,791 12,000 4,473 10,000 Sales & Income (7,444) - 135 - Total Revenues 3,347 12,000 4,608 10,000
Transfers 1,002,324 1,214,308 1,213,551 748,386 Total Other Financing Sources 1,002,324 1,214,308 1,213,551 748,386
Total Revenues & Other Funding 1,005,671 1,226,308 1,218,159 758,386
Salaries & Benefits 495,174 471,212 471,212 495,900 Supplies 33,714 39,764 23,140 43,670 Maintenance 80,281 62,059 50,804 74,100 Contractual Services 568,036 612,780 577,807 663,312 Miscellaneous 18,240 8,000 47,349 10,200 Capital - - - - Total Expenditures 1,195,445 1,193,815 1,170,312 1,287,182
Transfers 96,000 - - 19,200 Total Other Uses 96,000 - - 19,200
Total Expenditures & Other Uses 1,291,445 1,193,815 1,170,312 1,306,382
Ending Retained Earnings 571,665 604,158 619,512 71,516
Total Revenues & Other Funding Central Service Fund Total Expenditures & Other Uses
$1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 42 -
City of Greenville, Texas 2004-05 Annual Budget
MIS Fund Budget Overview
MIS Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings 93,685 374,061 374,061 547,722
Interest Revenue 8,703 8,000 5,975 8,400 Sales & Income 29,560 39,900 14,614 - Total Revenues 38,263 47,900 20,589 8,400
Transfers 1,177,843 985,973 1,005,693 741,402 Total Other Financing Sources 1,177,843 985,973 1,005,693 741,402
Total Revenues & Other Funding 1,216,106 1,033,873 1,026,282 749,802
Salaries & Benefits 488,405 466,974 384,911 445,700 Supplies 27,491 43,295 36,441 32,706 Maintenance 144,748 205,164 185,172 202,612 Contractual Services 71,647 80,885 59,211 65,426 Capital 199,971 354,750 146,467 285,182 Miscellaneous 2,992 3,500 40,419 - Furniture/Office Equipment 476 2,000 - 2,000 Total Expenditures 935,730 1,156,568 852,621 1,033,626
Transfers - - - 18,200 Total Other Uses - - - 18,200
Total Expenditures & Other Uses 935,730 1,156,568 852,621 1,051,826
Ending Retained Earnings 374,061 251,366 547,722 245,698
Total Revenues & Other Funding MIS Fund Total Expenditures & Other Uses
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$- 2002-2003 2003-2004 2004-2005 Actual Budget Budget
- 43 -
City of Greenville, Texas 2004-05 Annual Budget
Vehicle / Equipment Replacement Fund Budget Overview
Vehicle / Equipment Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings 1,159,405 1,100,747 1,100,747 25,778
Interest Income 16,700 15,800 7,267 1,500 Sales & Income 49,275 43,000 71,677 53,520 Total Revenues 65,975 58,800 78,944 55,020
Transfers 98,500 55,893 55,789 394,800 Bond Proceeds - - - - Total Other Financing Sources 98,500 55,893 55,789 394,800
Total Revenues & Other Funding 164,475 114,693 134,733 449,820
Capital 223,133 191,680 190,566 394,800 Total Expenditures 223,133 191,680 190,566 394,800
Transfers - - 1,019,136 - Total Other Uses - - 1,019,136 -
Total Expenditures & Other Uses 223,133 191,680 1,209,702 394,800
Vehicle / Equipment Replacement Fund
Total Revenues & Other Funding Total Expenditures & Other Uses
$450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 44 -
City of Greenville, Texas 2004-05 Annual Budget
Health Self-Insurance Fund Budget Overview
Health Self-Insurance Fund Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings (298,586) 199,253 199,253 472,460
Interest Income 8,877 10,000 3,411 4,000 City/Employee Contributions 2,862,883 2,812,300 2,853,398 3,368,714 GEUS/Employee Contributions 716,950 781,700 780,892 979,082 Total Revenues 3,588,710 3,604,000 3,637,701 4,351,796
Transfers - - - 50,000 Total Other Financing Sources - - - 50,000
Total Revenues & Other Funding 3,588,710 3,604,000 3,637,701 4,401,796
Health 2,614,449 3,400,000 2,883,550 3,625,000 Health Care - 125 34,540 33,000 38,654 26,314 Wellness Program - - - 50,000 Workers' Compensation 414,833 358,700 336,554 503,480 State Unemployment Insurance 27,049 44,400 80,736 70,380 Total Expenditures 3,090,871 3,836,100 3,339,494 4,275,174
Transfers - 25,000 25,000 - Total Other Uses - 25,000 25,000 -
Total Expenditures & Other Uses 3,090,871 3,861,100 3,364,494 4,275,174
Ending Retained Earnings (Deficit) 199,253 (57,847) 472,460 599,082
Health Self-Insurance Fund Total Expenditures & Other Uses
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$- 2002-2003 2003-2004 2004-2005 Actual Budget Budget
- 45 -
City of Greenville, Texas 2004-05 Annual Budget
Board of Development Fund Budget Overview
Board of Development Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings 725,849 746,093 746,093 649,486
Interest Revenue 6,717 8,000 4,777 8,000 Sales & Income 45,653 - - - Total Revenues 52,370 8,000 4,777 8,000
Transfers 419,006 340,000 292,161 457,037 Total Other Financing Sources 419,006 340,000 292,161 457,037
Total Revenues & Other Funding 471,376 348,000 296,938 465,037
Salaries & Benefits 174,934 189,101 189,101 194,774 Supplies 10,515 9,784 5,570 12,800 Maintenance - - - - Contractual Services 175,988 206,356 195,924 231,963 Capital 2,488 2,950 2,950 1,500 Miscellaneous 46,110 - - - Total Expenditures 410,035 408,191 393,545 441,037
Transfers 41,097 - - 24,000 Total Other Uses 41,097 - - 24,000
Total Expenditures & Other Uses 451,132 408,191 393,545 465,037
Ending Retained Earnings 746,093 685,902 649,486 649,486
Board of Development Fund Total Revenues & Other Funding Total Expenditures & Other Uses
$500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- 2002-2003 2003-2004 2004-2005 Actual Budget Budget
- 46 -
City of Greenville, Texas 2003-04 Annual Budget
4A Economic Development Corporation Budget Overview
4A-EDC Fund Summary Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Beginning Retained Earnings - 392,863 392,863 258,365
Non-Property Tax 402,405 - 410,686 415,000 Sales & Income 4,789 - 599,634 1,600 Total Revenues 407,194 - 1,010,320 416,600
Transfers 269 - - - Total Other Financing Sources 269 - - -
Total Revenues & Other Funding 407,463 - 1,010,320 416,600
Texas Leverage Fund Principal - - 63,990 110,356 Texas Leverage Fund Interest - - 13,314 22,165 Capital 14,600 - 1,067,514 - Marketing - - - 40,000 Total Expenditures 14,600 - 1,144,818 172,521
Transfers - - - - Total Other Uses - - - -
Total Expenditures & Other Uses 14,600 - 1,144,818 172,521
Ending Retained Earnings 392,863 392,863 258,365 502,444
4A-EDC Fund Total Revenues & Other Funding Total Expenditures & Other Uses
$1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- 2002-2003 2003-2004 2004-2005 Actual Budget Budget
- 47 -
City of Greenville, Texas 2004-05 Annual Budget
Aunt Char’s Kid Zone
- 48 -
City of Greenville, Texas 2004-05 Annual Budget
General Fund Budget Overview
The General Fund is responsible for providing basic services to the residents of the City. These services include City Administration (City Council, City Secretary, City Attorney, Municipal Court, City Manager, Administrative Projects, Library, Main Street, and Human Resources); Administrative Services (Finance, Tax, and Purchasing); Public Safety (Police Administration, Criminal Investigations, Patrol, Records, Communications, Support Services, Operations, Animal Control, Fire Administration, Fire Operations, Fire Prevention and Emergency Management); Public Works (Administration, Streets, Traffic, and Engineering); Community Development (Code Enforcement, Building Inspectors and Planning); and Parks & Recreation (Parks, Recreation, Recreation Center, Municipal Pool, Cemeteries and Civic Center). The General Fund also provides administrative services and support for Enterprise Funds.
The General Fund’s primary revenue sources are Ad Valorem Taxes, Sales Tax, Franchise Fees and Charges for Services. The City Council is responsible for establishing a tax rate for the General Fund.
The sales tax rate inside the City of Greenville is 8.25%, with 1.5% being dedicated for City use. The remainder goes to the State (6.25%) and Hunt County (0.5%). In May 2002, a 4A Election was held and .125% of the City’s 1.5% is dedicated to the 4A Economic Development Corporation.
- 49 -
City of Greenville, Texas 2004-05 Annual Budget
General Fund Budget Overview
Revenues Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Ad Valorem Taxes 5,489,939 5,759,446 5,931,054 6,070,352 Non-Property Tax 6,818,883 7,353,000 6,810,006 6,862,983 Licenses & Permits 151,313 142,500 192,322 216,000 Fines & Penalties 279,168 319,000 287,998 516,000 Fees & Service Charges 412,099 430,786 414,606 421,023 Sales & Income 247,008 125,300 115,763 90,225 Intergovernmental Revenues 165,974 205,413 212,489 197,000 Transfers 883,623 1,206,527 1,581,565 1,754,630 General Fund Revenues 14,448,007 15,541,972 15,545,803 16,128,213
General Fund Revenue
$16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2002-2003 2003-2004 2004-2005
Budgeted General Fund 2004-05 Revenues
Ad Valorem Taxes 38% Interfund Transfers 10%
Other 8% Non-Property Tax 44%
- 50 -
City of Greenville, Texas 2004-05 Annual Budget
General Fund Budget Overview
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 11,542,847 11,540,553 11,137,893 12,485,028 Supplies 462,070 489,280 433,740 557,172 Maintenance 416,121 437,511 400,551 450,845 Contractual Services 1,497,723 1,584,658 1,396,350 1,554,913 Miscellaneous 207,153 225,137 180,578 350,199 Capital 187,661 53,862 54,113 66,200 Debt Services 5,000 7,235 7,235 5,000 Transfers to Other Funds 455,738 1,401,831 1,071,918 657,682 General Fund Expenditures 14,774,313 15,740,067 14,682,378 16,127,039
General Fund Expenditures
$18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2002-2003 2003-2004 2004-2005
Budgeted General Fund 2004-05 Expenses
Transfers to Other Funds
Salaries Capital & Debt & Benefits Service
``` `` Miscellaneous
Contractual Services Supplies & Maintenance
- 51 -
City of Greenville, Texas 2004-05 Annual Budget
City Council 0501 General Fund
Program Description
Greenville is a home-rule city. The City Council consists of six council members and a mayor. The Council members are elected by a single-member district voting plan approved by the citizens in a Charter Election in 1990, first implemented in 1991 and redistricted in 2001. The Mayor continues to be elected at-large. The City Council operates under the Greenville City Charter, City ordinances, resolutions, and State law. Four officers of the City are appointed by the City Council and operate under Council guidance: City Manager, City Attorney, City Secretary and Municipal Judge.
The City Council is the policy-making arm of city government. The Council has a wide variety of tasks which include passing local laws, approving all expenditures, appointing board & commission members, ordering regular/special elections and considering zoning issues.
The City Council must also analyze and approve complex plans for expansion and rehabilitation of City utilities and other progressive plans that may benefit Greenville citizens.
Performance Objectives
• Work towards accomplishment of City goals.
• Ensure the effective operation of the City.
• Resolve zoning matters judiciously
Council meetings with 100% Council attendance
100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Council meetings with 100% Council attendance 98% 97% 99%
Board and Commission applications received 0 35 50
Elections ordered and canvassed 2 2 2
Zoning issues considered 27 25 25
Citizens heard at Council meetings 110 100 75
Code amendments enacted 32 35 20
- 52 -
City of Greenville, Texas 2004-05 Annual Budget
City Council 0501 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 11,700 - - 9,600 Supplies 554 850 299 2,500 Maintenance 814 500 - 500 Contractual Services 21,510 32,200 25,935 66,152 Capital - - - - Total 34,578 33,550 26,234 78,752
City Council
Salaries & Benefits Supplies Maintenance Contractual Services
$80,000
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: The Contractual Services line item increased when City memberships were transferred into the City Council budget from the Non Departmental budget.
- 53 -
City of Greenville, Texas 2004-05 Annual Budget
City Secretary 0502 General Fund
Program Description
The City Secretary is appointed by the City Council and records and/or maintains minutes, ordinances, resolutions, agendas, proclamations, contracts, and other records. The City Secretary is also responsible for coordinating boards and commission appointments, posting and publishing information required by law and managing and fulfilling Public Information Requests. The City Secretary’s Office administers numerous municipal elections ordered by the City Council. This position serves as the City’s Records Manager and is responsible for the Records Retention and Destruction Schedule mandated by State Law. In addition, the City Secretary ensures that all revisions to the Code of Ordinances are codified and distributed on a bi-annual basis and updated on the City’s website.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 City Secretary Exempt 1.0 1.0 1.0 Deputy City Secretary 107 1.0 1.0 1.0
Total 2.0 2.0 2.0
Performance Objectives
• Administer regular and special elections in accordance with State Law and City Charter.
• Oversee Records Management Program and compliance with Retention/Destruction Schedule.
• Perform all duties of the office in accordance with State law.
• Provide support to the City Council and its operations.
• Lead the City’s compliance with official records.
Ordinances & Resolutions prepared
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Election schools held 0 1 2 Ordinances and Resolutions prepared 0 162 300 City departments active in records destruction program 87% 85% 90% Minutes submitted & approved at next Council meeting 95% 100% 100% Proclamations composed 50 70 65
- 54 -
City of Greenville, Texas 2004-05 Annual Budget
City Secretary 0502 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 106,129 106,219 106,217 113,300 Supplies 1,231 1,175 1,006 1,200 Maintenance 340 300 - 300 Contractual Services 14,946 15,056 12,699 28,650 Capital 362 - - - Total 123,008 122,750 119,922 143,450
City Secretary
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$150,000
$125,000
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: The contractual Services line item increased to allow for the comprehensive update of the City’s Code of Ordinances.
- 55 -
City of Greenville, Texas 2004-05 Annual Budget
City Attorney 0505 General Fund
Program Description
The City Attorney ensures that City functions and services are performed in a lawful manner and is responsible for all legal affairs of the City. Duties include provisions of legal advice to the City Council, City Manager, boards and commissions and City departments; prosecutorial duties in Municipal Court; preparation and/or review of contracts, resolutions, ordinances, and items presented to the City Council and real estate matters. The City of Greenville contracts with Scott, Walker and Bench for the City Attorney function.
Performance Objectives
• Provide legal advice to City Council, City Manager and City boards, commissions and staff
• Respond to Public Information requests in a timely manner.
• Prosecute all complaints in Municipal Court.
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits - - - - Supplies - - - - Maintenance - - - - Contractual Services 231,119 250,000 168,034 189,000 Capital - - - - Total 231,119 250,000 168,034 189,000
- 56 -
City of Greenville, Texas 2004-05 Annual Budget
W. Walworth Harrison Public Library Outreach Van
- 57 -
City of Greenville, Texas 2004-05 Annual Budget
Municipal Court 0506 General Fund
Program Description
The Municipal Court Judge presides over all trials and hearings, levies fines, sets bails, accepts bonds, issues arrest and search warrants, administers juvenile magistrate’s warnings and arraigns prisoners for Class C misdemeanor offenses.
Municipal Court Administration provides support to the Municipal Court Judge, collects fines, fees and state court costs, schedules court hearings, generates production of arrest warrants, maintains records relating to court proceedings and reports various statistical data to the State.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Municipal Court Judge (PT) Exempt 0.5 0.5 0.5
Bailiff/Warrant Officer 415 1.0 1.0 1.0
Municipal Court Clerk 106 1.0 1.0 1.0
Municipal Court Records Clerk 104 1.0 1.0 1.0
Total 3.53.5 3.5
Performance Objectives
• Resolve all cases set for court within three months.
• Increase court revenues.
• Complete all filings with current support staff.
Increase in Court revenue
20%
15%
10%
5%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Cases resolved within three months 95% 97% 97%
Court revenue $268,135 $303,645 $505,500
Average filings per support staff 2,500 2,600 2,700
- 58 -
City of Greenville, Texas 2004-05 Annual Budget
Municipal Court 0506 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 192,675 201,200 190,430 217,100 Supplies 4,783 7,300 6,940 7,300 Maintenance 216 500 25 500 Contractual Services 19,800 16,780 12,719 8,725 Capital - - - - Total 217,474 225,780 210,114 233,625
Municipal Court
Salaries & Benefits Supplies Maintenance Contractual Services
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
- 59 -
City of Greenville, Texas 2004-05 Annual Budget
City Manager 0510 General Fund
Program Description
The City Manager, appointed by the City Council, is the Chief Executive Officer of the City. The City Manager is responsible for the administration of all City Departments and for developing City Council policy decisions into viable work programs. The City Manager’s office directs the content of the City’s website and public access cable television stations and is responsible for public information, public relations and provides communications support to all City departments.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 City Manager Exempt 1.0 1.0 1.0 Community Relations Manager 301 0.3 0.2 1.0 Sr. Executive Secretary 1815 1.0 0.0 0.0 Intern – Part Time 0.0 0.0 0.7 Total 2.31.2 2.7
Program Objectives
• Maintain effective communications between the City Council, City Manager and staff. • Create a positive working environment for employees. • Improve and maintain City’s financial stability. • Work productively with other local, state and federal governmental entities to achieve common goals and encourage growth and development. • Ensure responsiveness to City Council and citizens, facilitate improved service delivery, promote City’s interest in legislative affairs and oversight of implementation of City Council policy directives, long-term planning and financial oversight. • Direct the City’s public information and communications efforts and encourage a better involved citizenry. • Direct implementation of City’s newly adopted Comprehensive Plan.
Administrative cost as a % of Total General Fund Budget
3%
2%
1%
0% 2002-03 2003-04 2004-05
- 60 -
City of Greenville, Texas 2004-05 Annual Budget
City Manager 0510 General Fund Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Meetings with employees 58 64 64 Administrative cost as a percentage of Total General Fund 2.66% 1.35% 1.73% Budget Number of visitors to website 59,550 74,400 81,800 Number of cable channel updates 240 232 245 Citizens newsletters published by deadline 12 12 12 Comprehensive Plan implemented N/A 10% 20% Number of press releases issued 35 21 24
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 294,703 169,600 151,204 241,400 Supplies 6,192 8,000 3,710 14,200 Maintenance 677 1,394 - - Contractual Services 27,392 30,431 25,515 28,100 Capital 399 - - - Total 329,363 209,425 180,429 283,700
City Manager
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: Employees who were partially budgeted in other accounts have been moved 100% into the City Manager’s Office budget.
- 61 -
City of Greenville, Texas 2004-05 Annual Budget
Administrative Projects 0511 General Fund
Program Description
The Administrative Projects Division provides support services in the areas of communications and project management. This division coordinates projects for the Water Utility Public Education Program and directs the content of the City’s website and public access cable television. Administrative Projects also provides public relations, communications support and computer graphic design assistance to other City departments.
Program Personnel FTE Pay Class 2002-03 2003-04 2003-04 Assistant City Manager Exempt 0.4 - - Office Manager 301 0.3 0.3 - Total 0.70.3 -
Performance Objectives
• Direct the City’s communication efforts.
• Manage assigned special projects.
Accurate and timely Web content
100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Accurate and timely Web content 85% 95% N/A Accurate and timely cable access content 85% 95% N/A Citizens’ newsletter published by deadline 100% 100% N/A
- 62 -
City of Greenville, Texas 2004-05 Annual Budget
Administrative Projects 0511 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 55,712 16,553 16,381 - Supplies 53 7,453 262 - Maintenance - - - - Contractual Services 17,631 18,895 12,879 - Capital - - - - Total 73,396 42,901 29,522 -
Administrative Projects
Salaries & Benefits Supplies Contractual Services
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: This department is being eliminated. Expenses from this department are being transferred to the City Manager’s Office.
- 63 -
City of Greenville, Texas 2004-05 Annual Budget
Library 0512 General Fund
Program Description
The staff of the W. Walworth Harrison Public Library makes customer service its #1 priority as they strive to provide for the educational, entertainment and cultural needs of the citizens of Greenville. The fully automated library continues to offer an array of services including reference assistance, inter-library loans, word processing, Internet access, and programming for adults, young adults and for children which is highlighted by the popular Summer Reading Program.
Areas of interest include the Genealogy Room which is utilized by professional and amateur historians, the Children’s pavilion where kids meet for story time and the Young Adult area where teens can find materials aimed at their age group. In addition, meeting rooms are available for rent to the public.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Library Director Exempt 1.0 1.0 1.0 Professional Librarian 302 3.0 1.0 1.5 Librarian 109 1.0 2.0 2.0 Circulation Supervisor 106 1.0 1.0 1.0 Circulation Assistant (FT) 101 1.0 1.0 1.0 Circulation Assistant (PT) 101 1.4 1.2 1.0 Tech Services Assistant 103 0.0 1.0 1.0 Reference Assistant 105 2.6 1.0 1.2 Page (Temporary PT) 0.5 0.5 0.5 Total 11.09.7 10.2
Program Objectives
• Provide accurate information, recreational materials and services to the community in a timely and efficient manner.
• Complete a collection development plan for the library, including withdrawal and replacement of outdated, worn, and damaged materials.
• Provide ongoing communication and partnerships with other nonprofit organizations in the community.
• Document, statistically, both the internal and external use of the library.
• Increase public awareness of the library and its program.
Program attendance
15,000 12,500 10,000 7,500 5,000 2,500 0 2002-03 2003-04 2004-05
- 64 -
City of Greenville, Texas 2004-05 Annual Budget
Library 0512 General Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Patrons visiting the library 64,571 58,114 61,019 Program attendance 12,902 10,000 10,500 Reference questions answered 41,955 37,760 40,000 Materials checked out (circulation) 107,927 97,135 101,991
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 502,877 433,334 433,334 462,123 Supplies 17,178 16,258 16,258 17,512 Maintenance 2,201 3,483 3,349 4,250 Contractual Services 66,629 73,057 70,549 76,200 Capital 66,880 53,862 54,123 56,200 Total 655,765 579,994 577,613 616,285
Library
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: Two additional part-time persons have been incorporated into the Library’s programming through grants and reallocation of full-time personnel.
- 65 -
City of Greenville, Texas 2004-05 Annual Budget
Main Street 0513 General Fund
Program Description
The Main Street Division promotes downtown revitalization through a comprehensive approach of economic restructuring, design, historic preservation, and promotions/special events, to enhance the cultural, economic and historical significance of the downtown area and to foster a spirit of community.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Main Street Manager 302 1.0 1.0 1.0 Total 1.0 1.0 1.0
Performance Objectives
• Promote downtown as the center of commerce, culture and community life for visitors and residents alike.
• Enhance the aesthetic appeal of downtown by promoting historic preservation and high quality design.
• Host downtown special events including Halloween on the Square, Christmas Parade and festival, and the Main Street Summer Festival. Assist volunteer groups with downtown events including the Drug Free Greenville Walk, Lions Mini Grand Prix and the Cotton Patch Classic Bike Ride & Festival.
Special events held downtown
8
6
4
2
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Special events hosted / supported 5 7 7 Attendance at special events 7,000 11,900 13,500 Private sector reinvestment $453,000 $370,000 $370,000 Net gain in retail starts / relocations / expansions 2 7 5
- 66 -
City of Greenville, Texas 2004-05 Annual Budget
Main Street 0513 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 61,347 61,954 61,476 65,900 Supplies 2,299 4,753 3,210 4,490 Maintenance - - - - Contractual Services 15,563 15,110 14,273 12,250 Capital 11 - - 10,000 Total 79,220 81,817 78,959 92,640
Main Street
Salaries & Benefits Supplies Contractual Services Capital
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: The additional capital expenditure was transferred into the Main Street budget from the Non-departmental budget.
- 67 -
City of Greenville, Texas 2004-05 Annual Budget
Human Resources 0701 General Fund
Program Description
Human Resources is responsible for administering the City’s personnel policies and procedures. Major functions include employee recruitment and selection, employee job classification, safety, employee fringe benefit administration, performance evaluation, payroll administration and maintenance of official personnel records.
Human Resources is also responsible for administering and monitoring the City’s insurance and self- insurance funds including: employee group health and life insurance, workers’ compensation insurance, and property/casualty insurance coverage. The office also staffs the City’s Information Desk.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Human Resources Director Exempt 1.0 1.0 1.0 Human Resources Technician 302 1.0 1.0 1.0 Information Technician 103 0.5 0.0 0.0 Benefits Analyst 301 1.0 1.0 1.0 Total 3.53.0 3.0
Performance Objectives
• Hire and retain a qualified, trained and motivated workforce committed to providing courteous and efficient public service.
• Promote diversity in the workforce.
• Implement new employee wellness program to promote and encourage employee health and wellbeing and to impact long term health insurance costs.
• Control health and workers’ compensation costs through risk management, employee screening, incentives, benefit plan design, and safety emphasis.
• Implement new Performance Appraisal System for all employees.
Full-time employee turnover rate
15%
10%
5%
0% 2002-03 2003-04 2004-05
- 68 -
City of Greenville, Texas 2004-05 Annual Budget
Human Resources 0701 General Fund
Performance Measures Actual Estimate Projected 2002-03 2003-04 2004-05 Full-time employee turnover rate 14.8% 13.2% 13% Loss-time injuries 18 16 15 Minority Workforce N/A N/A 20% Performance Appraisals completed during month due N/A N/A 90% Worker’s Compensation losses $383,916 $200,000 $180,000 Health insurance claims and expenses $2,970,000 $3,413,663 $3,755,029
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 213,355 202,700 201,255 211,800 Supplies 3,722 4,065 4,060 10,100 Maintenance - - - 100 Contractual Services 31,324 33,255 32,359 32,035 Capital 570 - (10) - Total 248,971 240,020 237,664 254,035
Human Resources
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
- 69 -
City of Greenville, Texas 2004-05 Annual Budget
Finance 1001 General Fund
Program Description
Finance directs the City’s financial activities. Responsibilities include accounting, accounts payable, investment, debt issuance, financial reporting, and financial policy recommendations. Finance coordinates the City’s budgeting process and prepares the City’s Annual Budget, Capital Improvement Program and Comprehensive Annual Financial Report.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Director of Administrative Services Exempt 0.5 0.5 1.0 Deputy Finance Director 303 0.5 0.0 0.0 Sr. Accountant 302 0.0 0.5 1.0 Accountant 302 1.50.5 1.0 Budget Analyst 301 0.0 1.0 1.0 Accounts Payable/Payroll Clerk 107 1.0 0.0 0.0 Accounting Technician 107 1.0 2.0 2.0 Part-time Clerk 102 0.7 0.7 0.0 Total 5.25.2 6.0
Performance Objectives
• Maintain accurate recording and reconciliation of accounting records.
• Provide accurate financial reporting to City and community.
• Manage cash and investments in accordance with City’s Investment Policy to maintain safety and liquidity with competitive yield.
• Provide payroll processing.
• Process payables and provide payments to vendors.
Checks processed per year
12,000 10,000 8,000 6,000 4,000 2,000 0 2002-03 2003-04 2004-05
- 70 -
City of Greenville, Texas 2004-05 Annual Budget
Finance 1001 General Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Close financials by the 12th working day of the next month 100% 100% 100% GFOA Certificate for financial reporting received. Yes Yes Yes GFOA Certificate for budgeting received. Yes Yes Yes Average rate of return on investments 1.50% 1.00% 1.00% Average funds invested 98% 98% 98% Payroll direct deposits per year N/A 15,808 15,808 Checks processed per year 10,574 10,207 8,004
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 249,240 251,655 223,389 366,800 Supplies 7,533 11,600 7,682 8,525 Maintenance 147 200 - - Contractual Services 43,186 90,167 50,573 24,072 Capital 94 - - - Total 300,200 353,622 281,644 399,397
Finance
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
- 71 -
City of Greenville, Texas 2004-05 Annual Budget
Tax 1002 General Fund
Program Description
Tax appraisal service for the City is provided by Hunt County Tax Appraisal District (HCTAD.) Tax collection service for the City is provided by Hunt County Tax Assessor/Collector. Funding is also included for attorney fees on the collection of delinquent tax.
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits - - - - Supplies - - - - Maintenance - - - - Contractual Services 130,030 154,199 148,006 167,475 Capital - - - - Total 130,030 154,199 148,006 167,475
Tax
Contractual Services
$175,000
$150,000
$125,000
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
- 72 -
City of Greenville, Texas 2004-05 Annual Budget
JA-LU Municipal Swimming Pool
- 73 -
City of Greenville, Texas 2004-05 Annual Budget
Purchasing 1008 General Fund
Program Description
Purchasing provides centralized purchasing services to ensure the timely delivery of competitively priced goods and services. Purchasing also administers vehicle titling and licensing and the sale of surplus property, accounts payable, and payroll.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Purchasing Agent 302 1.0 1.0 1.0 Buyer 107 1.0 0.0 0.0 Procurement Clerk 106 0.0 1.0 1.0 Finance Clerk (PT) 102 0.0 0.0 0.7 Total 2.0 2.0 2.7
Performance Objectives
• Provide accurate and regulatory compliant purchasing services
• Provide payroll processing
Requisitions processed into purchase orders
800
600
400
200
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Requisitions converted into purchase orders 745 616 598 Vendor solicitations over $15,000 successfully awarded 38 34 29 without delay due to re-bid or protests
- 74 -
City of Greenville, Texas 2004-05 Annual Budget
Purchasing 1008 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 81,102 80,773 82,530 106,100 Supplies 3,247 2,821 2,673 3,525 Maintenance - - - - Contractual Services 3,968 3,156 3,156 36,656 Capital - - - - Total 88,317 86,750 88,359 146,281
Purchasing
Salaries & Benefits Supplies Contractual Services
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: For FY04-05 all advertising for the City will be paid out of the Purchasing Departments Contractual Services line item.
- 75 -
City of Greenville, Texas 2004-05 Annual Budget
Police Administration 1201 General Fund
Program Description
The Police Administration provides support and is responsible for all Divisions within the Police Department. Special Operations, including Hostage Negotiations and the Tactical Team, are also supported by the Administration Division.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Chief of Police Exempt 1.0 1.0 1.0 Police Sergeant P-SGT 1.0 1.0 1.0 Executive Secretary 108 1.0 1.0 1.0 Drug Task Force Secretary 107 1.0 1.0 1.0 Total 4.04.0 4.0
Performance Objectives
• Manage department to produce reduction in Greenville’s crime rate and make community safer.
• Respond to resident concerns about police services.
• Conduct administrative investigations as assigned by the Chief of Police.
Resident concerns addressed within 72 hours 100% 80% 60% 40% 20% 0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Patrol district and community policing meetings and events held 4 4 4 Resident concerns addressed within 72 hours 75% 80% 85% Public Service Reports received 41 24 32 Administrative investigations assigned 26 15 23 Administrative investigations completed within 30 working days N/A 8 11
- 76 -
City of Greenville, Texas 2004-05 Annual Budget
Police Administration 1201 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 296,929 292,255 292,251 303,600 Supplies 35,079 12,223 9,615 16,739 Maintenance 7,985 17,051 16,145 11,578 Contractual Services 111,336 81,371 80,712 85,314 Capital 181 - - - Total 451,510 402,900 398,723 417,231
Police Administration
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: The Animal Control Division was transferred to the Community Development Department. The Maintenance line item was reduced because funds are being used from a reserve fund that had previously been set aside for maintenance of the Police Building.
- 77 -
City of Greenville, Texas 2004-05 Annual Budget
Police Criminal Investigation 1202 General Fund
Program Description
The Criminal Investigation Division is responsible for the following major areas: the investigation of all Part 1 and major misdemeanor offenses (homicide, forcible rape, assault, burglary, theft and auto theft); felony offenses and assigned misdemeanor offenses.
This Division is also responsible for narcotic investigation, juvenile investigation, Special Enforcement areas, and the identification and apprehension of suspects committing offenses in the City of Greenville. Duties include follow-up investigations, assisting outside law enforcement agencies, obtaining criminal evidence, undercover surveillance operation and court appearances.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Police Lieutenant P-LT 1.0 1.0 1.0 Police Officer P-PTL 6.0 6.0 6.0 Executive Secretary 106 1.0 1.0 1.0 Total 8.08.0 8.0
Performance Objectives
• Investigate all reported crimes based upon the solvability table used by the Department
• Increase the offenses cleared
• Verify Sex Offenders compliance with State/Federal law bi-annually
• Registration of convicted sex offenders as required by law.
Offenses cleared
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Property recovered 40% 30% 35% Offenses cleared (Uniform Crime Report) 37% 30% 35% Cases assigned 6,134 6,050 6,200 Cases cleared 5,278 5,200 5,400 Cost per case investigated $160 $170 $175 Verified compliance of sex offenders N/A N/A 90%
- 78 -
City of Greenville, Texas 2004-05 Annual Budget
Police Criminal Investigation 1202 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 541,244 536,925 545,141 569,300 Supplies 9,912 8,500 7,666 10,443 Maintenance 2,223 4,975 3,964 6,000 Contractual Services 10,490 13,790 10,730 10,790 Capital - - - - 563,869 564,190 567,501 596,533 Total
Police - Criminal Investigation
Salaries & Benefits Supplies Maintenance Contractual Services
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 79 -
City of Greenville, Texas 2004-05 Annual Budget
Police Patrol 1203 General Fund
Program Description
The Patrol Division enforces laws, prevents criminal acts, apprehends offenders, and recovers stolen or lost property, regulates non-criminal conduct and performs community-policing activities.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Police Lieutenant P-LT 3.0 3.0 3.0 Police Sergeant P-SGT 4.0 4.0 4.0 Police Officer P-PTL 27.0 27.0 27.0 Total 34.0 34.0 34.0
Performance Objectives
• Increase traffic enforcement
• Maintain current response time to emergency calls
• Increase officer attendance at community events
• Reduce number of fleet accidents
Average response time
5.00
4.00
3.00
2.00 Minutes 1.00
0.00 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Property crime rate (per 100 pop.) N/A 61 60 Average response time (minutes) 3.58 4.3 4.2 Number of traffic stops N/A 6600 6700 DWI arrests N/A 80 90 Community events that Patrol attends N/A 4 6 Number of fleet accidents N/A 15 13
- 80 -
City of Greenville, Texas 2004-05 Annual Budget
Police Patrol 1203 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 2,225,442 2,303,959 2,303,875 2,492,600 Supplies 90,023 85,006 86,107 119,592 Maintenance 41,224 42,872 52,180 42,700 Contractual Services 7,560 5,767 6,024 19,534 Capital 72 - - - Total 2,364,321 2,437,604 2,448,186 2,674,426
Police - Patrol
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: In FY05, the increase shown in the Supplies line item is due to the increase in the cost of motor fuel, and the increase in the Contractual line item is the annual service charge for the wireless modems used in the patrol vehicles.
- 81 -
City of Greenville, Texas 2004-05 Annual Budget
Police Records 1204 General Fund
Program Description
Police Records is the central storehouse for all criminal records and some departmental records created by or for the Greenville Police Department. This division functions to maintain accurate and secure files that may be quickly retrieved for use by the department, other law enforcement agencies and the general public.
The Records division must maintain these records according to required retention schedules set by the Texas State Library and standards set by the Texas Attorney General and the Greenville Police Department. This division is also responsible for monthly Uniform Crime Reports for the State of Texas.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Police Records Supervisor 108 1.0 1.0 1.0 Police Records Clerk 107 3.0 2.0 2.0 Total 4.0 3.0 3.0
Performance Objectives
• Maintain accurate, secure files that may be promptly retrieved for use by the department, other law enforcement agencies and the general public.
Average report retrieval & reproduction time 6.0 5.0 4.0 3.0
Minutes 2.0 1.0 0.0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Reports accurately keyed in a timely manner 97% 99% 99% Average report retrieval & reproduction time (minutes) 5 5 5 Requests for reports retrieved in a timely manner 99% 99% 99%
- 82 -
City of Greenville, Texas 2004-05 Annual Budget
Police Records 1204 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 153,608 123,551 123,164 133,600 Supplies 4,907 4,048 3,789 4,225 Maintenance - - - 350 Contractual Services 2,713 3,476 2,908 2,900 Capital - - - - Total 161,228 131,075 129,861 141,075
Police - Records
Salaries & Benefits Supplies Maintenance Contractual Services
$175,000
$150,000
$125,000
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 83 -
City of Greenville, Texas 2004-05 Annual Budget
Police Communications 1205 General Fund
Program Description
The Communications Division is the backbone of any emergency service agency. It is designated as the central location for receiving service calls and dispatching those requests to the appropriate responding personnel.
Also, personnel must coordinate assistance between other agencies such as fire, ambulance, wrecker service, animal control and many others. Communications personnel must be confident, knowledgeable, caring and professional representatives of every division of the department and must carry out their responsibilities in an efficient and productive manner.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Communications Supervisor 108 1.0 1.0 1.0 Communications Operator 107 11.0 11.0 11.0 Total 12.0 12.0 12.0
Performance Objective
• Reduce in-house service delay on non-priority calls for service.
Number of calls assigned non-priority status 4,000
3,000
2,000
1,000
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Average response time for non-emergency calls 7.49 7.30 7.30 (minutes) Average dispatch delay for calls for service (minutes) 3.55 3.30 3.20 Average time call held for unavailable officer (minutes) 3.58 3.55 3.50 Number of calls assigned non-priority status 3328 3300 3200
- 84 -
City of Greenville, Texas 2004-05 Annual Budget
Police Communications 1205 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 440,179 453,702 440,788 464,760 Supplies 1,807 1,835 1,670 1,585 Maintenance 18,556 21,951 21,784 22,665 Contractual Services 12,092 13,337 13,337 11,275 Capital - - - - Total 472,634 490,825 477,579 500,285
Police - Communications
Salaries & Benefits Supplies Maintenance Contractual Services
$550,000 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 85 -
City of Greenville, Texas 2004-05 Annual Budget
Police Support Services Administration 1206 General Fund
Program Description
Support Services Administration manages all non-sworn positions of the Greenville Police Department including the Records, Communications, Personnel, the Property Room and Planning/Crime Analysis. This division maintains all personnel and training records for Police Department employees; stores and classifies all property and evidence recovered, found or turned in to the Police Department; and processes all police applicants. The division also provides detailed analysis of crime occurring in the City, issues and tracks alarm permits and maintains/updates the Policy & Procedures Manual as well as the divisional Standard Operating Procedures.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Support Services Manager 900 1.0 1.0 1.0 Crime Analyst 109 1.0 1.0 1.0 Property/Evidence Clerk 107 1.0 1.0 1.0 Personnel Training Analyst 301 1.0 1.0 1.0 Administrative Secretary 106 0.5 0.5 0.5 Total 4.54.5 4.5
Performance Objective
• Retrieve property within 1 hours of the request.
• Maintain fully staffed department.
• Process applications within 20 days of receipt.
Monitoring of false alarm calls monthly 100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Monitoring of false alarm calls monthly 98% 98% 98% Authorized positions filled N/A N/A 100% Applicants returning background investigation packets 95% 95% 95% Property accurately keyed into the computer system 98% 98% 98% Requests for property retrieved in a timely manner 99% 99% 99%
- 86 -
City of Greenville, Texas 2004-05 Annual Budget
Police Support Services Administration 1206 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 248,978 250,557 250,288 267,800 Supplies 5,764 6,750 5,549 6,750 Maintenance 534 600 505 600 Contractual Services 15,386 14,193 6,448 12,950 Capital - - - - 270,662 272,100 262,790 288,100 Total
Police - Support Services
Salaries & Benefits Supplies Maintenance Contractual Services
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
- 87 -
City of Greenville, Texas 2004-05 Annual Budget
Police Operations 1209 General Fund
Program Description
Police Operations Division is responsible for Crime Prevention, Crime Stoppers, Student Services, and the Community Service Officer.
This division administers the Citizens Police Academy, designed to give those who attend a working knowledge of the police department; the Summer of Safety program, where police officers sponsor activities for child week; and the Citizens on Patrol (COPS).
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Assistant Chief of Police 900 1.0 1.0 1.0 Police Sergeant P-SGT 1.0 1.0 1.0 Administrative Secretary 106 0.5 0.5 0.5 Police Officer 415 3.0 3.0 3.0 Community Service Officer 415 0.0 0.0 1.0 Litter Abatement Officer 415 1.0 1.0 0.0 Total 6.56.5 6.5
Performance Objective
• Increase citizen participation and interest in activities that will lead to a decreasing crime rate and a safe place for the citizens to live and raise families.
• Promote positive relations with students.
• Accelerate crime prevention education to citizens in the community and schools.
Participation in Citizens on Patrol program 25
20
15
10
5
0 2002-03 2003-04 2004-05
- 88 -
City of Greenville, Texas 2004-05 Annual Budget
Police Operations 1209 General Fund Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Special events worked N/A 16 15 Active crime watch neighborhoods N/A 110 115 Citizens graduating from Citizens Police Academy 40 30 40 Youth attending Summer of Safety Program events 350 650 700 Programs presented by Student Resource Officer & Crime N/A 35 55 Prevention Officer Crime Stopper meetings attended N/A 12 12 Campus Crime Stopper tips received N/A 60 90 Burglary follow-ups by Crime Prevention Officer N/A 0 20 Citizens participating in Citizens on Patrol 15 25 35
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 372,029 413,863 318,046 472,430 Supplies 5,487 7,291 8,161 10,439 Maintenance 5,523 6,476 6,475 6,000 Contractual Services 19,578 25,869 22,483 19,369 Capital - - - - Total 402,617 453,499 355,165 508,238
Police - Operations
Salaries & Benefits Supplies Maintenance Contractual Services
$600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 89 -
City of Greenville, Texas 2004-05 Annual Budget
Animal Control 1210 General Fund
Program Description
Animal Control is responsible for enforcing the City’s animal control ordinances, care and disposition of impounded animals and maintenance of the shelter. The animal shelter accepts animals from the County and other cities in Hunt County. In turn, Hunt County and these cities help fund the operations.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Animal Control Supervisor 207 1.0 1.0 1.0 Animal Control Officer 204 2.0 2.0 2.0 Animal Control Attendant 202 1.0 1.0 1.0 Total 4.04.0 4.0
Performance Objectives
• Educate the community in animal control.
• Place as many animals as possible in homes.
• Reduce the number of stray animals in the City.
Animals euthanized 100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Number of planned events in the community 2 2 2 Animals placed with new owners or reclaimed 18% 18% 18% Animals euthanized 75% 80% 85% Timely responses to resident complaints 100% 100% 100%
- 90 -
City of Greenville, Texas 2004-05 Annual Budget
Animal Control 1210 General Fund Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 153,749 153,952 153,815 168,000 Supplies 18,742 18,965 19,850 19,898 Maintenance 2,323 2,150 1,837 2,650 Contractual Services 19,778 17,078 19,914 23,850 Capital - - - - Total 194,592 192,145 195,416 214,398
Animal Control
Salaries & Benefits Supplies Maintenance Contractual Services
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: In FY05, the Animal Control Division was moved under the Community Development Department. The Contractual Services line item exceeded its budget in FY04 due to the increase in utility charges.
- 91 -
City of Greenville, Texas 2004-05 Annual Budget
Fire Administration 1301 General Fund
Program Description
Fire Administration plans and directs all fire division activities, develops fire policies, evaluates performance, develops and administers budgets, maintains records and files, counsels and resolves conflicts.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Fire Chief Exempt 1.0 1.0 1.0 Assistant Fire Chief F-AC 1.0 1.0 1.0 Total 2.02.0 2.0
Performance Objectives
• Ensure readiness of department to respond to emergencies and favorable customer rating.
• Ensure compliance with rules and regulations.
• Enable all fire personnel to complete minimum of 20 hours of approved/required fire training.
• Ensure that fire personnel participate in the health and wellness program and are evaluated for fitness for duty.
Above Average score on "Fit For Duty"
100
80
60
40
20
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Average sick leave usage per person per year 4.6 6 5 Customer Service cards that come in with a favorable N/A N/A 90% overall satisfaction rating Fire personnel completing required training 75% 75% 95% Personnel receiving health and wellness training and N/A N/A 100% education Personnel with an above average score on fit for duty N/A 66% 85%
- 92 -
City of Greenville, Texas 2004-05 Annual Budget
Fire Administration 1301 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 140,017 140,728 125,445 201,400 Supplies 3,483 3,850 3,250 3,825 Maintenance 1,811 27,344 13,987 23,000 Contractual Services 67,635 15,947 13,600 31,379 Capital 181 - - - Total 213,127 187,869 156,282 259,604
Fire Administration
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: In FY04, the Fire Chief position was only funded for six months. In FY05, a grant match has been funded in the Contractual Services line.
- 93 -
City of Greenville, Texas 2004-05 Annual Budget
Fire Operations 1302 General Fund
Program Description
Fire Operations Division preserves and protects life and property while safeguarding the environment and the City’s economic base. This mission is accomplished through a coordinated program of services which includes fire rescue, fire suppression and prevention, hazardous material mitigation, fire code enforcement, business facility inspections, home inspections, first aid and public education about fire safety and prevention.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Captain F-CP 3.03.0 0.0 Battalion Chief F-CP 0.0 0.0 3.0 Lieutenant 0.0 0.0 6.0 Engineer F-EG 15.015.0 12.0 Firefighter F-FF 27.027.0 24.0 Total 45.045.0 45.0 Performance Objectives
• Respond to emergency incidents in a timely and safe manner.
• Keep vehicles maintained and operational.
• Follow safety procedures; use Incident Management System on all emergency incidents.
Total fire responses 250 200 150 100 50 0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 County fire assists 17 4 15 Emergency Medical assists 1101 846 925 Fire responses 226 193 202 Other responses 584 485 525 Response times within five (5) minutes (all calls combined) 54% 55% 75% Lost time due to job-related injuries Unknown Unknown 5% Fires confined to room or area of origin for all structures and Unknown Unknown 80% for multi family residence Days per year that engines are out of service. N/A N/A 1
- 94 -
City of Greenville, Texas 2004-05 Annual Budget
Fire Operations 1302 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 2,827,886 2,970,800 2,797,365 2,989,300 Supplies 69,410 65,496 52,968 61,690 Maintenance 64,833 64,875 56,072 67,250 Contractual Services 129,515 126,435 126,435 138,566 Capital - - - - Total 3,091,644 3,227,606 3,032,840 3,256,806
Fire Operations
Salaries & Benefits Supplies Maintenance Contractual Services
$3,300,000
$3,200,000
$3,100,000
$3,000,000
$2,900,000
$2,800,000
$2,700,000
$2,600,000 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: In FY05, six lieutenant positions were included in the budget. These will be promotions of existing positions at mid-year.
- 95 -
City of Greenville, Texas 2004-05 Annual Budget
Fire Prevention 1303 General Fund
Program Description
The Fire Prevention Division seeks to systematically reduce the number and severity of fires in Greenville through public education, fire code enforcement and arson investigation.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Fire Marshal F-FM 1.0 1.0 1.0 Total 1.0 1.0 1.0
Performance Objectives
• Completion of plan reviews in a timely manner.
• Completion of Certificate of Occupancies and new construction inspections in a timely manner.
• Ensure a consistent company inspection program.
• Completion of cause and origin determination in a timely manner.
• Ensure that public education is conducted.
Fires formally investigated 250
200
150
100
50
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Plan reviews & Certificate of Occupancies completed within five 55% 76% 90% (5) business days Company inspections completed on time Unknown Unknown 90% Inspections completed 327 355 400 Fires where the cause & origin is identified Unknown Unknown 95% Fires formally investigated 226 193 205 Children K-12 reached with public education program 2300 2000 3000 People reached with public education Unknown Unknown 2500
- 96 -
City of Greenville, Texas 2004-05 Annual Budget
Fire Prevention 1303 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 80,570 81,143 81,142 84,500 Supplies 3,595 4,156 4,156 6,408 Maintenance 152 381 158 250 Contractual Services 3,340 3,405 3,327 2,250 Capital - - - - Total 87,657 89,085 88,783 93,408
Fire Prevention
Salaries & Benefits Supplies Maintenance Contractual Services
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 97 -
City of Greenville, Texas 2004-05 Annual Budget
Emergency Management Services 1304 General Fund
Program Description
The Emergency Management Services Division funds disaster preparedness related programs including public information, outdoor warning, siren maintenance, planning, communication expenses and simulation training.
Performance Objectives
• Maintain emergency warning sirens in operating condition.
• Maintain the Storm Spotters program for early warning of dangerous weather.
• Maintain functional Emergency Operations Center (EOC).
• Receive training in Natural disaster and Weapons of Mass Destruction response
Sirens operable at all times 100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Sirens operable at all times 36% 36% 45% Weather/storm spotting training classes assisted 1 1 1 Disaster exercises participated in 1 0 1 Training hours received in Natural disaster and 20 0 40 Weapons of Mass Destruction response
- 98 -
City of Greenville, Texas 2004-05 Annual Budget
Emergency Management Services 1304 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits - - - - Supplies - - - - Maintenance 1,082 1,082 1,082 2,000 Contractual Services 678 620 692 700 Capital - - - - Total 1,760 1,702 1,774 2,700
Fire - Emergency Management
Maintenance Contractual Services
$5,000
$4,000
$3,000
$2,000
$1,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 99 -
City of Greenville, Texas 2004-05 Annual Budget
Public Works Administration 1501 General Fund
Program Description
Public Works Administration supervises and directs Engineering, Streets, Traffic, Water Administration, Water Production, Water Distribution, Wastewater Collection, Wastewater Treatment and SSIP. Public Works responds to customer inquiries and provides financial management; contract monitoring, technical assistance and administrative support, interact with federal and state agencies such as the Environmental Protection Agency (EPA), Texas Commission on Environmental Quality (TCEQ), Texas, Texas Water Development Board (TWDB) and Texas Department of Transportation (TxDOT) to achieve compliance with various regulations and permits.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Director of Public Works Exempt 1.0 1.0 1.0
Executive Secretary 108 1.0 1.0 1.0
Public Works Clerk 101 0.4 0.5 0.4
Total 2.42.5 2.4
Program Objectives
• Efficiently maintain and report Public Works departmental budget data, regulatory records, division monthly activity reports, staff records, construction plans and project permanent records.
• Administrate City Engineering, Professional Services and Construction contracts.
• Monitor and report to State and Federal Regulatory Agencies regarding flood plain, drinking water, sanitary and storm sewer compliance.
Construction Projects Administered
12,000,000
9,000,000
6,000,000
3,000,000
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Public requests or information responded to 774 739 750 Projects completed within budget and timeframe 10 7 8 Total Construction Projects Administered $8,243,541 $5,054,318 $11,800,000 Total Engineering Projects Administered $798,020 $1,161,239 $980,000
- 100 -
City of Greenville, Texas 2004-05 Annual Budget
Public Works Administration 1501 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 183,862 183,421 179,956 193,800 Supplies 2,517 1,901 1,560 1,856 Maintenance 2,248 1,924 1,924 1,500 Contractual Services 10,452 14,205 8,645 13,251 Capital 698 - - - Total 199,777 201,451 192,085 210,407
Public Works Administration
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 101 -
City of Greenville, Texas 2004-05 Annual Budget
Streets 1502 General Fund
Program Description
The Streets Division provides concrete work, patching, street cleaning, tree cutting, ditch cleaning, blade work and other street maintenance. These services are completed with work orders, call-ins from citizens, City staff and routine maintenance. This Division is responsible for the cleaning of the Longbranch Creek.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Street Superintendent 303 1.0 1.0 1.0 Street Foreman 206 1.0 1.0 1.0 Sr. Heavy Equipment Operator 205 2.0 1.0 1.0 Concrete Finisher 204 1.0 1.0 1.0 Heavy Equipment Operator 203 3.0 5.0 5.0 Street Maintenance Worker 202 5.0 3.0 3.0 Total 13.012.0 12.0
Program Objectives
• Provide for safe, smooth, vehicular traffic
• Sweep as many streets as possible
• Replace sidewalks to ensure pedestrian safety
Feet of sidewalk removed & installed 3000
2000
1000
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Yards of sidewalk removed & installed N/A 1,134 1,500 Miles of streets swept N/A 10,805 12,000 Pothole complaints repaired in a year N/A 1,700 1,600
- 102 -
City of Greenville, Texas 2004-05 Annual Budget
Streets 1502 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 523,821 497,000 492,743 555,700 Supplies 36,002 45,150 38,863 52,269 Maintenance 194,484 133,274 133,274 141,000 Contractual Services 8,959 10,626 7,701 10,270 Capital 115,532 - - - Total 878,798 686,050 672,581 759,239
Streets
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Additional funds were place in the supplies account to cover the increase in motor vehicle fuel.
- 103 -
City of Greenville, Texas 2004-05 Annual Budget
Traffic 1503 General Fund
Program Description
The Traffic Division is responsible for the placement and maintenance of all signs within the City. The Division makes the majority of its own signs and paints curbs, crossing zones, etc. This division is also responsible for trimming trees as necessary to maintain proper sight clearances.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Traffic Foreman 204 1.0 1.0 1.0
Traffic Maintenance Technician 203 1.0 1.0 1.0
Total 2.02.0 2.0
Performance Objectives
• Replace old and/or damaged signs
• Stripe streets annually
Number of signs replaced in a year
700 600 500 400 300 200 100 0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Signs replaced in a year 600 600 675
Signs replaced within 2 days of being reported 72% 75% 75%
Man hours spent striping streets per month 35 35 35
- 104 -
City of Greenville, Texas 2004-05 Annual Budget
Traffic 1503 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 82,930 79,400 79,676 88,600 Supplies 4,982 3,850 4,891 5,841 Maintenance 22,722 29,052 18,851 29,852 Contractual Services 181,866 159,600 191,828 182,963 Capital - - - - Total 292,500 271,902 295,246 307,256
Traffic
Salaries & Benefits Supplies Maintenance Contractual Services
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 105 -
City of Greenville, Texas 2004-05 Annual Budget
Engineering 1504 General Fund
Program Description
The purpose of the Engineering Division activity is to review, design, manage, provide, construction inspection, and contract administration for public and private projects involving public infrastructure, to ensure compliance with plans, specifications, contract documents and City Standards. This includes Civil engineering design. Project Management; Construction inspection; Subsurface utility engineering; Construction surveying; Pre-construction meetings; Final acceptance; Records management. Review building permits and water / sanitary sewer tap applications; Computer aided design / drafting and provides engineering support to various other departments of the City.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Superintendent of Engineering 303 1.0 1.0 1.0 Construction Inspector 206 2.0 1.0 2.0 Construction Inspector (Temporary) 206 1.0 1.0 0.0 Engineering Technician 206 1.0 1.0 1.0 Total 5.04.0 4.0
Performance Objectives
• Aggressively inspect water, sewer, streets and drainage projects.
• Review plans and specifications submitted and make appropriate recommendations.
• Inspect franchised utility company construction within our right-of-ways and / or easements.
Bldg permits, Certificates of Occupancy & Driveways Reviewed & Inspected
1250
1000
750
500
250
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Private Contract Projects reviewed and inspected $1,370,449 $1,548,055 $1,350,000 City Contract Projects reviewed and inspected $8,176,291 $5,054,317 $5,500,000 Franchise utility excavation permits reviewed and 114 148 115 inspected Building permits, Certificates of Occupancy and 378 1058 900 driveways reviewed and inspected.
- 106 -
City of Greenville, Texas 2004-05 Annual Budget
Engineering 1504 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 205,766 219,422 214,180 230,500 Supplies 11,573 10,750 10,108 13,768 Maintenance 5,680 3,633 1,293 4,300 Contractual Services 4,564 8,541 3,665 6,874 Capital - - - - Total 227,583 242,346 229,246 255,442
Engineering
Salaries & Benefits Supplies Maintenance Contractual Services
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: The Temporary Construction Inspector was converted to a permanent position due to the level of construction activity being experienced.
- 107 -
City of Greenville, Texas 2004-05 Annual Budget
Code Enforcement 1402 General Fund
Program Description
The Code Enforcement Division is responsible for enforcement of the City’s Building, Health and Food Safety, Property Maintenance, and Zoning codes. The Division’s responsibilities include:
• Building permit application review • Construction project inspections • Routine city wide inspections and code enforcement • Inspections of all commercial food establishments and public/semi public swimming pools
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Code Enforcement Manager 303 1.0 1.0 1.0 Sanitarian 302 2.01.0 1.0 Building Inspector 208 1.0 1.0 1.0 Code Enforcement Officer 104 1.0 1.0 1.0 Total 5.04.0 4.0
Program Objectives
• Provide timely, fair, and consistent plan review and inspections of construction projects
• Provide fair and consistent inspections of commercial food service establishments and public/semi-public swimming pools
• Provide regular inspections of property within the City to ensure compliance with the City’s property maintenance codes and ordinances
• Provide a timely, fair and consistent response to all complaints related to violations of building, health, or property maintenance codes
Construction inspections per month 300 250 200 150 100 50 0 2002-03 2003-04 2004-05
- 108 -
City of Greenville, Texas 2004-05 Annual Budget
Code Enforcement 1402 General Fund
Actual Estimate Projected Performance Measure 2002-03 2003-04 2004-05 Average number of permit plan reviews per month 80 80 Average number of construction inspections per month 250 300 Inspections performed on time 98% 95% Total food establishment and pool operator permits issued 260 270 Average number of health inspections per month 50 50 Number of complaints of food borne illness N/A Average number of new code enforcement cases 100 200 investigated per month Average number of inspections per month 200 300 Properties inspected three times per year N/A 100% Cases closed within 90 days of the end of month in which N/A 80% case is filed
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 245,674 213,207 207,447 236,000 Supplies 10,243 15,051 15,051 13,485 Maintenance 1,729 2,669 2,669 1,770 Contractual Services 25,341 46,653 46,341 44,860 Capital - - - - Total 282,987 277,580 271,508 296,115
Code Enforcement
Salaries & Benefits Supplies Maintenance Contractual Services
$300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 109 -
City of Greenville, Texas 2004-05 Annual Budget
Planning and Zoning 1401 General Fund
Program Description
The Planning and Zoning Division provides management and clerical support for all Divisions within the Community Development Department and is responsible for implementing and enforcing the City’s Comprehensive Plan, Zoning Ordinance, and Subdivision Ordinance. The Division’s responsibilities include:
• Reviewing all subdivision plats, building permit applications, and certificate of occupancy applications
• Processing and reviewing applications for zone changes, specific use permits, street closures, annexations, and zoning variances
• Providing staff support to the City Council, Planning and Zoning Commission, and Zoning Board of Adjustment
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Director of Community Development Exempt 1.0 1.0 1.0 Urban Planner 301 1.0 0.0 0.0 Executive Secretary 108 1.0 1.0 1.0 Secretary 105 0.51.0 1.0 Total 3.53.0 3.0
Program Objectives
• Implement the budgeted priorities outlined in the City’s Comprehensive • Provide timely, fair, and consistent review of building permit, zoning, and subdivision plat applications • Provide timely and courteous customer • Pursue grant opportunities that will assist with other Department objectives
Timely review – permit plans 100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
- 110 -
City of Greenville, Texas 2004-05 Annual Budget
Planning and Zoning 1401 General Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Average number of land development (zoning and 5 5 subdivision plat applications reviewed per month Average number of permit plan reviews per month 75 75 Permit plan reviews performed on time 89% 89% 90% Level One Comprehensive Plan priorities implemented N/A 75% Active grant programs 3 3
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 187,080 177,844 177,844 188,100 Supplies 4,360 4,884 4,602 3,998 Maintenance 652 800 574 770 Contractual Services 11,618 10,782 6,790 26,900 Capital 181 - - - Total 203,891 194,310 189,810 219,768
Planning and Zoning
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Additional funds were placed in the Contractual Services line item to fund an update of the subdivision ordinance.
- 111 -
City of Greenville, Texas 2004-05 Annual Budget
Parks and Recreation Administration 1601 General Fund
Program Description
Parks & Recreation Administration provides management and direction for the operations of the Parks, Recreation, Cemetery, Aquatic, Golf and Civic Center divisions. This division also formulates and implements goals, objectives and strategic plans; and provides staff support to the Parks Board and Tree Board.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Director of Parks & Recreation Exempt 1.0 1.0 1.0
Total 1.01.0 1.0
Program Objectives
• Oversee employee recognition, safety, performance and other personnel-related programs.
• Administer the implementation of the strategic plans for the department.
Improvement projects completed by deadline
100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Employee turnover rate N/A 5.88% 5.88%
Maintenance plans completed by scheduled deadlines 75% 70% 70%
Capital projects completed by deadline 80% 80% 100%
- 112 -
City of Greenville, Texas 2004-05 Annual Budget
Parks and Recreation Administration 1601 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 100,294 99,165 99,104 104,500 Supplies 506 566 565 800 Maintenance - 170 - 200 Contractual Services 4,200 4,200 3,865 4,200 Capital - - - - Total 105,000 104,101 103,534 109,700
Park and Recreation Administration
Salaries & Benefits Supplies Maintenance Contractual Services
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 113 -
City of Greenville, Texas 2004-05 Annual Budget
Parks 1602 General Fund
Program Description
The Parks Division is responsible for the development and maintenance of open space areas as well as community facilities and properties. This division maintains nine developed parks and ball fields totaling approximately 242 acres. Parks is responsible for mosquito abatement and mowing rights-of-way, drainage areas, the Airport and public owned lots.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Parks Superintendent 303 1.0 1.0 1.0 Parks Maintenance Worker 202 5.0 5.0 5.0 Athletic Field Supervisor 1.0 1.0 1.0 SportsPark Maintenance Worker 0.0 2.0 2.0 Special Project Coordinator 201 0.5 0.5 0.5 Parks Extra Help (PT) 200 4.1 4.1 4.1 Total 11.6 13.6 13.6
Performance Objectives
• Maintain the turf management program
• Maintain a program of park facilities improvements
• Average parkland mowing cycle of 7 days
• Average playing field mowing cycle of 3.5 days
Maintenance acreage assigned per employee
70 60 50 40 30 20 10 0 2002-03 2003-04 2004-05
- 114 -
City of Greenville, Texas 2004-05 Annual Budget
Parks 1602 General Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Developed park acreage 242 242 242 Playing fields mowed on scheduled N/A 95% 95% Parkland mowed on scheduled 95% 90% 90% Playground inspections completed per year 80% 70% 70% Miles of Right-Of-Way mowing N/A 290 290 Number of games played on sport fields N/A 1004 1075 Maintenance acreage assigned per employee 58 60 60
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 346,438 412,983 378,444 479,100 Supplies 32,053 54,945 48,776 55,447 Maintenance 26,087 55,390 52,064 54,280 Contractual Services 81,455 113,722 95,643 109,310 Capital - - - - Total 486,033 637,040 574,927 698,137
Parks
Salaries & Benefits Supplies Maintenance Contractual Services
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: In FY05 the SportsPark Division has been merged into the Parks Division.
- 115 -
City of Greenville, Texas 2004-05 Annual Budget
Recreation 1603 General Fund
Program Description
Adult Recreation is the cost center for the adult athletic programs and special events, and is revenue based.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Recreation Manager 303 1.0 1.0 1.0
Recreation Attendant (PT) 201 0.0 0.0 0.1
Total 1.01.0 1.1
Program Objectives
• Improve adult athletic programs through increased participation.
• Provide a variety of adult sports activities that serve a diverse group of participants and diverse skill levels.
Total Sports teams
180 150 120 90 60 30 0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Teams in adult spring & fall softball leagues 93 86 94
Teams in adult fall flag football league 1 6 7
Teams in adult winter & summer basketball leagues 28 26 29
Teams in adult fall & summer volleyball leagues 19 20 22
Total Sports teams 141 138 152
- 116 -
City of Greenville, Texas 2004-05 Annual Budget
Recreation 1603 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 69,281 69,245 69,244 77,100 Supplies 11,236 12,100 11,968 12,400 Maintenance - - - - Contractual Services 30,288 35,909 30,267 36,055 Capital - - - - Total 110,805 117,254 111,479 125,555
Recreation
Salaries & Benefits Supplies Maintenance Contractual Services
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
.
- 117 -
City of Greenville, Texas 2004-05 Annual Budget
Municipal Pool 1605 General Fund
Program Description
The Municipal Pool Division of Parks and Recreation operates an outdoor pool with an area of 5,000 square feet. The division offers open swimming, special nights, private rentals and swimming lessons. The Municipal Pool is a seasonal operation that produces partial cost recovery through private party rental fees, swimming lesson fees, daily admission fees and daily admission coupon booklet fees.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Summer Help (PTT) 4.0 3.4 3.4
Total 4.03.4 3.4
Performance Objectives
• Operate “Learn to Swim” classes on a self-supporting basis
• Provide a safe and enjoyable swimming environment for the citizens
• Revenues anticipated of $47,750
Pool attendance
20,000
15,000
10,000
5,000
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Swimming lesson classes offered 70 58 58
Students passing swimming lesson classes 63% 88% 89%
Pool attendance 18,000 14,000 17,000
Anticipated revenues realized 80% 80% 80%
Private party rentals 39 24 34
- 118 -
City of Greenville, Texas 2004-05 Annual Budget
Municipal Pool 1605 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 67,692 56,990 54,689 61,000 Supplies 11,543 11,449 11,449 12,750 Maintenance 5,280 4,300 3,583 4,300 Contractual Services 12,558 13,061 13,061 13,950 Capital - - - - Total 97,073 85,800 82,782 92,000
Municipal Pool
Salaries & Benefits Supplies Maintenance Contractual Services
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 119 -
City of Greenville, Texas 2004-05 Annual Budget
Recreation Center 1609 General Fund
Program Description
The Reecy Davis, Sr. Recreation Center is the home of the Boys & Girls Club. This facility is adjacent to the new Carver Elementary School and is also used for adult athletics. The recreation center is the site for the senior citizen activity program which provides a variety of activities for citizens age 55 and older and enhances their quality of life.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Recreation Supervisor (PT) 1.0 0.5 0.5
Recreation Attendant .01 0.1 0.0
Building Maintenance Worker 1.0 0.0 0.5
Total 2.10.6 1.0
Participants in Sr. Citizen Program
200 175 150 125 100 75 50 25 0 2002-03 2003-04 2004-05
Performance Measures Actual Estimate Projected 2002-03 2003-04 2004-05 Participants in Senior Citizen Program 0 145 170 Days recreation center is utilized for athletic events 34 45 56
- 120 -
City of Greenville, Texas 2004-05 Annual Budget
Recreation Center 1609 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 17,985 21,386 21,353 36,215 Supplies 3,525 200 200 700 Maintenance 868 576 576 12,000 Contractual Services 21,201 42,146 31,387 42,908 Capital - - - - Total 43,579 64,308 53,516 91,823
Recreation Center
Salaries & Benefits Supplies Maintenance Contractual Services
$100,000
$75,000
$50,000
$25,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Salaries & Benefits along with Maintenance have progressively increased due to the opening and utilization of the Reecy Davis Recreation Center.
- 121 -
City of Greenville, Texas 2004-05 Annual Budget
Cemeteries 1610 General Fund
Program Description
Cemetery personnel are responsible for the maintenance and operation of the Forest Park and East Mount Cemeteries. These duties primarily consist of mowing, trimming and repair necessary to maintain the appearance of the property. They are also called upon to assist funeral homes in making burial arrangements, to aid citizens in buying and locating gravesites and to conserve deed records for the properties.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Cemetery Foreman 206 1.0 1.0 1.0
Sr. Cemetery Maintenance Worker 204 1.0 1.0 1.0
Cemetery Maintenance Worker 202 1.0 1.0 1.0
Seasonal (PTT) 2.6 2.6 2.6
Cemetery Clerk (PT) 103 1.0 0.6 0.6
Total 6.66.2 6.2
Performance Objectives
• Maintain turf management program of the cemetery’s 85 acres
• Computerize cemetery records
• Average cemetery mowing cycle of 7 to 19 days
Lots that need to be computerized
100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Cemetery land mowed on schedule 90% 90% 90% Lots that need to be computerized 75% 70% 45% Maintenance acreage assigned per employee 23.5 23.5 23.5
- 122 -
City of Greenville, Texas 2004-05 Annual Budget
Cemeteries 1610 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 170,845 176,900 177,511 192,100 Supplies 8,146 8,611 9,967 12,412 Maintenance 5,555 8,739 7,425 8,250 Contractual Services 1,160 1,580 1,451 1,580 Capital - - - - Total 185,706 195,830 196,354 214,342
Cemeteries
Salaries & Benefits Supplies Maintenance Contractual Services
$225,000 $200,000 $175,000 $150,000 $125,000 $100,000 $75,000 $50,000 $25,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: For FY05 Forest Park & East Mount Cemeteries budgets have been merged together.
- 123 -
City of Greenville, Texas 2004-05 Annual Budget
Civic Center 1612 General Fund
Program Description
The Fletcher Warren Civic Center is a community building available to the community for an affordable fee. The building contains a large ballroom and kitchen area as well as smaller classroom-sized rooms. The Civic Center is a popular location for wedding receptions, family reunions, seminars and other meetings. This division is also responsible for Municipal Auditorium rentals.
Program Personnel Pay Class 2002-03 2003-04 2004-05
Administrative Secretary 106 1.0 1.0 1.0
Custodial Worker 202 2.0 2.0 2.0
Total 3.03.0 3.0
Performance Objectives
• Increase number of rentals at the Civic Center and Municipal Auditorium
• Provide an enjoyable experience for paying guests
Double-bookings eliminated
100%
90%
80%
70%
60%
50% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Double-bookings 1 0 0
Average days to process applications 1 1 1
Number of contracts executed 246 270 280
Facility revenue generated $68,036 $56,000 $60,000
- 124 -
City of Greenville, Texas 2004-05 Annual Budget
Civic Center 1612 General Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 91,686 88,167 88,166 100,900 Supplies 4,635 4,428 4,366 5,000 Maintenance 175 850 755 1,930 Contractual Services 34,781 30,585 34,275 32,600 Capital - - - - Total 131,277 124,030 127,562 140,430
Civic Center
Salaries & Benefits Supplies Maintenance Contractual Services
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 125 -
City of Greenville, Texas 2004-05 Annual Budget
Non-Departmental 1901 General Fund
Program Description
Contingency funds within this Non-departmental Division are to be used by the City Manager for unforeseen situations or emergencies with the approval of the City Council. The Non-departmental Division also includes expenditures shared by other divisions of the General Fund.
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 22 - - - Supplies 25,748 33,000 22,493 35,500 Maintenance - - - - Contractual Services 1,460 1,650 960 1,000
Miscellaneous (Includes Contingency) 207,153 225,137 180,578 350,199 Capital 2,500 - - - Debt Services 5,000 7,235 7,235 5,000 Total 241,883 267,022 211,266 391,699
Non-Departmental
Salaries & Benefits Supplies Contractual Services
Capital Debt Service Miscellaneous
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-05
Actual Budget Budget
Significant Budget Changes: Contingency is shown in the Miscellaneous Line Item unless there is an emergency or unforeseen expenditure at which time it will be transferred to the necessary division.
- 126 -
City of Greenville, Texas 2004-05 Annual Budget
Non-Departmental 1902 General Fund
Transfers
Transfer to Funds represents the General Fund’s share of funding for Fleet and Building Maintenance as well as funding for capital expenditures in the General CIP, Vehicle/Equipment Replacement and MIS Funds. Actual Budget Estimate Budget Transfers 2002-2003 2003-2004 2003-2004 2004-2005 Home Grant Fund 59,794 - 600 - Fire Grant Fund - 3,838 3,838 - Texas Capital Grant Fund - 27,100 27,100 - GO Debt Service Fund 19,910 - - - General CIP 88,400 10,000 10,000 - Airport Fund 14,365 - - - Central Service Fund 185,000 330,000 330,000 315,612 Health Self Insurance Fund - - - - Vehicle/Equip Replacement Fund - 55,893 55,893 - MIS Fund 88,000 235,000 235,000 342,070 Board of Development - 340,000 - - 4A - EDC Fund 269 400,000 409,487 - Total 455,738 1,401,831 1,071,918 657,682
Total Transfers
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0 2002-2003 2003-2004 2004-05
Significant Budget Changes: For FY04-05 the funding for the Board of Development and 4A-EDC will be entered directly into those funds instead of coming into the General Fund and then being transferred out.
- 127 - City of Greenville, Texas 2004-05 Annual Budget
Greenville Fire Department – Fire Prevention Week Tour
- 128 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Enterprise Funds
Enterprise Funds are generally used to account for operations that are financed and operated in a manner similar to private business enterprises where 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. Enterprise Funds may also be used when the governing body has decided that periodic determination of revenue earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The City utilizes the following Enterprise Funds:
• Water Utilities Fund. Accounts for the operations of the water and sanitary sewer utilities.
• Airport Fund. Accounts for the operations of the Majors Field Municipal Airport.
• Golf Course Fund. Accounts for the operations of the Wright Park Golf Course.
• Sanitation Fund. Accounts for the privatized solid waste services of the City.
Enterprise Funds
Water Utilities Fund
Airport Fund
Golf Course Fund
Sanitation Fund
- 129 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Enterprise Funds
Actual Budget Estimate Budget Combined Enterprise Funds - Sources 2002-2003 2003-2004 2003-2004 2004-2005 Water Utilities 9,647,568 8,932,735 9,471,269 9,126,560 Airport Fund 182,681 109,835 159,839 145,138 Golf Course Fund 154,866 209,000 171,681 169,000 Sanitation Fund 2,935,595 2,754,521 2,882,678 3,114,200 Transfers 3,354,570 1,800,000 9,666,390 1,350,000 16,275,280 13,806,091 22,351,857 13,904,898 Total
Enterprise Funds - Budgeted 2004-05 Sources
Sanitation Golf Course Fund Transfers Fund 22% 10% 1%
Airport Fund 1%
Water Utilities 66%
- 130 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Enterprise Funds
Actual Budget Estimate Budget Combined Enterprise Funds - Uses 2002-2003 2003-2004 2003-2004 2004-2005 Water Utilities 8,799,025 10,900,721 10,595,547 10,319,377 Airport Fund 119,103 32,680 30,265 177,637 Golf Fund 263,753 161,610 221,606 211,106 Sanitation Fund 3,106,414 2,729,620 2,974,158 3,002,395 12,288,295 13,824,631 13,821,576 13,710,515 Total
Enterprise Funds - Budgeted 2004-05 Uses
Water Utilities Airport Fund Fund 1% 75% Golf Fund 2%
Sanitation Fund 22%
- 131 -
City of Greenville, Texas 2004-05 Annual Budget
Revenue Water Utilities Fund
Actual Budget Estimate Budget Revenues 2002-2003 2003-2004 2003-2004 2004-2005 Water Sales 4,989,258 4,510,000 4,993,302 4,511,000 Sewer Fees 4,277,610 4,121,200 4,194,663 4,270,960 Service Fees & Charges 262,790 191,535 204,137 219,600 Total Operating Revenue 9,529,658 8,822,735 9,392,102 9,001,560
Interest Income 64,365 60,000 21,693 70,000 Sales & Income 53,545 50,000 57,474 55,000 Total Other Revenue 117,910 110,000 79,167 125,000
Vehicle Equipment Replacement - - 151,743 - Electric (GEUS) Operating 456,713 600,000 457,000 - Cable (GEUS) Operating 152,238 - 152,240 - Utility CIP Fund 1,335,053 1,200,000 8,905,407 1,350,000 Total Transfers 1,944,004 1,800,000 9,666,390 1,350,000
Total Revenues & Transfers 11,591,572 10,732,735 19,137,659 10,476,560
Budgeted 2004-05 Water Utilities Revenues Water Sales 43%
Utility CIP Fund 13%
Total Other Revenue 1% Service Fees & Sewer Fees Charges 41% 2%
Water Utilities Fund Revenues
Water Sales Sewer Fees Service Fees & Charges Total Other Revenue Greenville Electric and Cable (GEUS) Utility CIP Fund
$12,500,000 $10,000,000 $7,500,000 $5,000,000 $2,500,000 $0 2002-2003 2003-2004 2004-2005
Budget Budget Budget
- 132 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures Water Utilities Fund
Actual Budget Estimate Budget Expenditures by Divisions 2002-2003 2003-2004 2003-2004 2004-2005 Water 2,316,141 2,369,355 2,188,925 2,646,805 Wastewater 1,535,255 1,634,324 1,532,110 1,743,340 Customer Service 1,123,109 1,106,130 1,091,793 - Utility Administration 201,870 150,590 131,861 116,290 Non-Departmental 1,016,539 2,655,219 2,679,463 2,799,268 Transfers 2,606,111 2,985,103 2,971,395 3,013,674 Total 8,799,025 10,900,721 10,595,547 10,319,377
Budgeted 2004-05 Water Utilities Expenditures
Non Departmental Debt Service 4% 23%
Water/ Wastewater Ope ration 44% Interfund Transfer 29%
Water Utilities Expenditures By Division
Water/Wastewater Operation Customer Service Non Departmental Debt Service Interfund Transfer
$12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 133 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures Water Utilities Fund
Actual Budget Estimate Budget Expenditures by Classification 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 3,129,357 2,961,867 2,915,047 2,346,300 Supplies 468,737 518,360 471,672 384,313 Maintenance 400,038 459,700 362,206 464,828 Contractual Services 1,180,441 1,340,722 1,213,702 1,327,194 Capital 29,138 52,203 43,029 - Miscellaneous 73,788 74,000 266,651 399,075 Debt Service 911,415 2,508,766 2,351,845 2,383,993 Transfers 2,606,111 2,985,103 2,971,395 3,013,674 Total 8,799,025 10,900,721 10,595,547 10,319,377
Budgeted 2004-05 Water Utilities Expenditures
Debt Service Transfers 23% 29%
Salaries & Supplies, Maint. Contractual Benefits Capital & Misc. 23% 12% Services 13%
Water Utilities Expenditures By Classification
Salaries & Benefits Contractual Services Supplies, Maint. Capital & Misc. Debt Service Transfers
$12,500,000 $10,000,000 $7,500,000 $5,000,000 $2,500,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 134 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures Water Utilities Fund
Actual Budget Estimate Budget Transfers 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 1,569,072 1,597,907 1,584,199 1,587,907 Debt Service Fund 86,150 - - - Utility CIP 24,889 287,915 287,915 182,500 Central Service Fund 430,000 608,308 608,308 86,978 Health Insurance Fund - - - 50,000 Vehicle/Equip Replacement Fund 46,000 - - 211,000 MIS Fund 450,000 490,973 490,973 204,506 GEUS Customer Service - - - 690,783 Total 2,606,111 2,985,103 2,971,395 3,013,674
Water Utilities Transfers
General Fund Debt Service Fund Utility CIP Central Service Fund Health Insurance Fund Vehicle/Equip Replacement Fund MIS Fund GEUS Customer Service
$3,000,000
$2,000,000
$1,000,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 135 -
City of Greenville, Texas 2004-05 Annual Budget
Administration 2005 Water Utilities Fund
Program Description
Administration is responsible for the general operations of the offices at the Raymond C. Crockett Service Center. The Water Distribution, Wastewater Collection, SSIP, Street, Traffic and Public Education Divisions are the primary operations involved. This office handles the clerical and secretarial duties for the divisions and receives customer calls relative to the operations. All radio dispatching for the divisions is handled from this office. This office is also involved with the City Garage Operations and assists the Water Treatment Plant and Wastewater Reclamation Center Divisions as needed.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Assistant City Manager Exempt 0.6 0.0 0.0 Sr. Executive Secretary 1815 0.5 0.0 0.0 Office Manager 302 0.5 0.5 0.0 Administrative Secretary 106 1.0 1.0 1.0 Intern (PT) 0.0 0.6 0.0 Total 2.62.1 1.0
Performance Objectives
• Provide general and administrative support
• Provide a first contact with the general citizenry for concerns and inquiries regarding divisional operations.
• Provide the weekday radio dispatching to all Service Center divisions.
• Provide reports to the Public Works Department as needed on a daily or monthly basis.
Radio dispatch calls to operational personnel 3,000 2,500 2,000 1,500 1,000 500 0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Warehouse physical inventory counts 4 4 4 Customer inquiries with work orders generated N/A 2,400 2,400 Households reached by the Public Education Program N/A 10,500 10,500 Retailers inspected for enforcement of Pesticide Ordinance N/A 80 80 Toxicity testing on reclaimed water performed and passed N/A 100% 100%
- 136 -
City of Greenville, Texas 2004-05 Annual Budget
Administration 2005 Water Utilities Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 152,932 87,000 85,905 44,100 Supplies 11,600 19,175 5,831 20,775 Maintenance 1,515 6,099 4,043 13,300 Contractual Services 35,823 38,316 36,082 38,115 Miscellaneous - - - - Capital - - - - Total 201,870 150,590 131,861 116,290
Water Utilities Administration
Salaries & Benefits Supplies Maintenance Contractual Services
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Several General Fund positions have previously been included in this budget. The FY05 budget represents personnel who provide direct administration.
- 137 -
City of Greenville, Texas 2004-05 Annual Budget
Water Production 2010 Water Utilities Fund
Program Description
Water Production Division is responsible for producing safe and acceptable water in accordance with state and federal health standards. This 13 million gallons per-day water treatment plant is manned 24 hours a day 7 days per week. This division is also responsible for the Lake Tawakoni raw water pump station, 20 miles of 27” raw water pipe line, 3 elevated storage tanks, the Industrial Park booster pump station and 2 ground storage tanks.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Water Plant Superintendent 303 1.0 1.0 1.0 Water Plant Operator 204 5.0 7.0 7.0 Water Plant Operator Trainee 202 2.0 0.0 0.0 Total 8.08.0 8.0
Performance Objectives
• Produce the highest quality water at reasonable cost.
• Operate and maintain the facility to assure the safest water possible.
Cost of treatment per 1,000 gallons 1.500 1.250 1.000 0.750 0.500 0.250 0.000 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Total cost of treatment for fiscal year $1,440,609 $1,509.893 $1,531,805 Cost of treatment per 1000 gallons for fiscal year $0.949 $1.012 $1.005 Actual water pumpage in thousand gallons 1,518 1,492 1,525 Peak day finished water pumpage in million 6.1 8.5 8.5 gallons
- 138 -
City of Greenville, Texas 2004-05 Annual Budget
Water Production 2010 Water Utilities Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 426,108 425,600 403,377 448,900 Supplies 167,302 169,247 154,274 176,997 Maintenance 75,576 85,458 82,288 78,752 Contractual Services 771,623 838,400 807,574 908,529 Miscellaneous - - - - Capital - - - - Total 1,440,609 1,518,705 1,447,513 1,613,178
Water Production
Salaries & Benefits Supplies Maintenance Contractual Services $1,800,000 $1,500,000 $1,200,000 $900,000 $600,000 $300,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: The contractual agreement with the City’s water source, Sabine River Authority, had a scheduled increase.
- 139 -
City of Greenville, Texas 2004-05 Annual Budget
Water Distribution 2011 Water Utilities Fund
Program Description
Water Distribution is responsible for maintenance, repair and construction of the water distribution system. This consists of mains, valves, fire hydrants and service lines from water mains to individual meters.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Water Distribution Superintendent 303 0.3 0.5 0.3 Utility Foreman 206 1.0 1.0 1.0 Utility Crew Leader 205 5.0 5.0 5.0 Water Meter Tech 202 0.0 0.0 2.0 Utility Worker 202 9.0 7.0 7.0 Total 15.313.5 15.3
Performance Objectives
• Maintain City’s fire hydrants through installation of new hydrants and the repair and replacement of existing hydrants
• Maintain water mains
• Replacement of identified localized trouble areas
• Replace water meters
Average time to repair break (hours) 6
5
4
3
2
1
0 2002-03 2003-04 2004-05
- 140 -
City of Greenville, Texas 2004-05 Annual Budget
Water Distribution 2011 Water Utilities Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Deficient hydrants repaired or replaced annually 23 25 25 New hydrants installed annually 4 6 6 Average cost per repair of water main break $300 $350 $350 Average time to repair per water main break (hours) 4.25 5.0 5.0 Annual water loss due to water main break 15% 15% 15% Localized trouble areas identified 18 18 20 Number of water meters replaced N/A 1023 800 Number of aging areas replaced 11 15 15
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 665,925 612,000 590,125 730,300 Supplies 37,523 37,375 36,813 57,027 Maintenance 154,471 182,200 107,095 239,700 Contractual Services 17,613 19,075 7,379 6,600 Miscellaneous - - - - Capital - - - - Total 875,532 850,650 741,412 1,033,627
Water Distribution
Salaries & Benefits Supplies Maintenance Contractual Services
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Two additional meter replacement personnel were transferred to this division when the Customer Service Division was merged with GEUS. Additional funds were placed in maintenance for the replacement of water meters.
- 141 -
City of Greenville, Texas 2004-05 Annual Budget
Wastewater Collection 2020 Water Utilities Fund
Program Description
Wastewater Collection is responsible for the maintenance, repair and replacement of the sewage collection system including mains, service lines and manholes.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Water Distribution Superintendent 303 0.5 0.5 0.3 Utility Crew Leader 205 1.0 1.0 1.0 Utility Worker 202 1.0 1.0 1.0
Total 2.52.5 2.3
Performance Objectives
• Maintain the sewer system in order to ensure that it is efficient and effective
Number of sewer stops repaired in mains
300
200
100
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Sewer stops repaired in mains 298 300 280
Sewer stops repaired in service lines 470 450 400
- 142 -
City of Greenville, Texas 2004-05 Annual Budget
Wastewater Collection 2020 Water Utilities Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 120,790 132,608 132,608 120,400 Supplies 9,938 11,150 10,055 12,045 Maintenance 32,199 34,251 25,465 48,176 Contractual Services 854 1,517 1,517 1,500 Miscellaneous - - - - Capital - - - - Total 163,781 179,526 169,645 182,121
Wastewater Collection
Salaries & Benefits Supplies Maintenance Contractual Services
$200,000
$150,000
$100,000
$50,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 143 -
City of Greenville, Texas 2004-05 Annual Budget
Wastewater Treatment Plant 2021 Water Utilities Fund
Program Description
The Wastewater Treatment Plant consists of pumping facilities, sedimentation units, two stages of trickling filters, clarifiers, chlorination/de-chlorination facilities, reuse pumping and residual solids processing facilities. This division operated the Wastewater Treatment Plant and has responsibility for the Industrial Pretreatment Program, permit compliance, process control monitoring, data processing, records management and reporting.
Plant personnel continue to provide preventive and corrective maintenance services to the Water Production Division equal to one full-time equivalent (approx. 40 hours per week).
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Superintendent 303 1.01.0 1.0 Wastewater Plant Foreman 207 1.0 1.0 1.0 Technical Services Coordinator 109 1.0 1.0 1.0 Wastewater Operator “B” 206 2.0 2.0 2.0 Wastewater Operator “C” 205 5.0 5.0 5.0 Wastewater Laboratory Tech 206 2.0 2.0 2.0 Wastewater Instrument Tech 206 2.0 2.0 2.0 Total 14.0 14.0 14.0 Performance Objectives
• Maintain compliance with State and Federal requirements for operation and maintenance of the Wastewater Plant
• Operate and maintain the facility to maximize return on investment in the infrastructure
• Insure cost-effective operations.
Expenditures per million gallons treated 1,200 1,000 800 600 400 200 0 2002-03 2003-04 2004-05
- 144 -
City of Greenville, Texas 2004-05 Annual Budget
Wastewater Treatment Plant 2021 Water Utilities Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Wastewater treated (millions gallons) 978 1100 1140 Biochemical oxygen demand removed, million pounds 1.766 1.784 1.700 Suspended solids removed, million pounds 1.749 1.436 1.500 Biosolids, landfilled, tons 753 800 775 Permit compliance 100% 100% 100% Corrective maintenance work orders completed at 90 34 40 Wastewater plant Preventive maintenance tasks completed at 27,096 27,100 27,100 Wastewater plant Corrective maintenance work orders completed at 35 15 20 water plant Preventive maintenance tasks completed at Water 2,505 2,505 2,505 Plant Total expenditures per million gallons treated $1,084 $963 $1,034
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 647,539 650,700 649,293 703,300 Supplies 86,264 93,126 82,349 86,350 Maintenance 78,827 59,951 52,084 63,700 Contractual Services 247,656 334,671 266,955 334,300 Miscellaneous - - - - Capital - - - - Total 1,060,286 1,138,448 1,050,681 1,187,650
Wastewater Treatment
Salaries & Benefits Supplies Maintenance Contractual Services
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 145 -
City of Greenville, Texas 2004-05 Annual Budget
Sewer System Improvement Program (SSIP) 2022 Water Utilities Fund
Program Description
The Sewer System Improvement Program (SSIP) Division is responsible for implementing and overseeing repairs to the City’s sewer system. The repairs include main repair and replacement, manhole rehabilitation and public & private service line repairs. The division will monitor the activities of contract repair crews, monitor and collect flow and rainfall data and physically clean sewer lines as designated. The division also assists as needed in the correction of sewer stops within the system.This division provides for the operation and maintenance of thirteen sewer lift stations.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Superintendent 303 0.00.0 0.3 Utility Foreman 206 1.0 1.0 1.0 Utility Crew Leader 205 1.0 1.0 1.0 Utility Worker II 203 1.0 2.0 3.0 Utility Worker I 202 3.0 1.0 0.0 SSIP Clerk 104 1.0 1.0 1.0 Total 7.06.0 6.3
Performance Objectives
• Elimination of dry and wet weather overflows in basins designated for repair.
• Maintain program of cleaning 250,000 feet of sewer line per year.
• Reduce and/or eliminate sewer overflows caused by lift station failures.
Sewer lines cleaned
400,000
300,000
200,000 Feet
100,000
0 2002-03 2003-04 2004-05
- 146 -
City of Greenville, Texas 2004-05 Annual Budget
Sewer System Improvement Program (SSIP) 2022 Water Utilities Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Inflow and infiltration reduction 34% 35% 35% Reduction of sewer stops after repairs 8% 10% 10% Feet of sewer lines cleaned 362,000 350,000 350,000 Average man hours needed to clean 1,000 feet 4.25 4 4 Average time in failed condition for all lift stations .5% .5% .5% Lift Station failures per year 4 5 5
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 280,757 253,442 253,441 299,300 Supplies 19,836 21,000 18,726 25,719 Maintenance (19,227) 9,089 9,089 21,200 Contractual Services 29,822 32,819 30,528 27,350 Miscellaneous - - - - Capital - - - - Total 311,188 316,350 311,784 373,569
Sewer System Improvement Program
Salaries & Benefits Supplies Maintenance Contractual Services
$400,000
$300,000
$200,000
$100,000
$0
($100,000) 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: FY05 increase in the Salaries & Benefits line item due to 1/3 of supervisor salary now being charged to department, and the increase in benefits for the whole division.
- 147 -
City of Greenville, Texas 2004-05 Annual Budget
Non-departmental 2901 Water Utilities Fund
Program Description
The contingency amount included in the Miscellaneous line item within this Division may be used for unforeseen situations and/or emergencies with the approval of the City Council. The Non-departmental Division also includes expenditures shared by other divisions of the Water Utilities Fund.
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits - - - - Supplies 4,498 5,200 4,288 5,400 Maintenance - - - - Contractual Services - 16,300 14,900 10,800 Capital 26,838 50,953 41,779 - Miscellaneous 73,788 74,000 266,651 399,075 Debt Services 911,415 2,508,766 2,351,845 2,383,993 1,016,539 2,655,219 2,679,463 2,799,268 Total
Non-Departmental
Debt Service Supplies Contractual Services Miscellaneous Capital
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 148 -
City of Greenville, Texas 2004-05 Annual Budget
Transfers 2902 Water Utilities Fund
Transfers
Transfers to Other Funds represent the Water Utility’s share of funding for Fleet and Building Maintenance, Management Information Systems and other activities. These charges are determined by the preparation of a Cost Allocation Plan.
Actual Budget Estimate Budget Transfers 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 1,569,072 1,597,907 1,584,199 1,587,907 Debt Service Fund 86,150 - - - Utility CIP 24,889 287,915 287,915 182,500 Central Service Fund 430,000 608,308 608,308 86,978 Health Insurance Fund - - - 50,000 Vehicle/Equip Replacement Fund 46,000 - - 211,000 MIS Fund 450,000 490,973 490,973 204,506 GEUS Customer Service - - - 690,783 Total 2,606,111 2,985,103 2,971,395 3,013,674
Water Utilities Transfers
General Fund Debt Service Fund Utility CIP Central Service Fund Health Insurance Fund Vehicle/Equip Replacement Fund MIS Fund GEUS Customer Service
$3,000,000
$2,000,000
$1,000,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: This budget reflects the implementation of a cost allocation plan as well as the transfer of Customer Service to GEUS.
- 149 -
City of Greenville, Texas 2004-05 Annual Budget
Sanitation Fund Revenue Sanitation Fund
Program Description
The Sanitation Fund is an Enterprise Fund established to collect, track, and disperse funds, relating to the cost of collecting and disposing of solid waste in the City of Greenville.
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Collection 1,813,094 1,700,000 1,768,000 1,900,000 Disposal 1,110,320 1,043,721 1,090,077 1,200,000 Late Charges 11,588 9,800 23,075 13,000 Interest Income 593 1,000 1,526 1,200 Transfers - - - - Total 2,935,595 2,754,521 2,882,678 3,114,200
Sanitation Fund Revenues
Collection Disposal Other
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 150 -
City of Greenville, Texas 2004-05 Annual Budget
Sanitation Fund Expenditures Sanitation Fund
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Maintenance - 1,500 62 1,500 Disposal Charges 691,127 704,000 699,657 717,000 Collection Charges 1,608,349 1,606,000 1,595,916 1,620,000 Contractual Services 31,701 50,000 42,143 55,000 Total 2,331,177 2,361,500 2,337,778 2,393,500
Sanitation Fund Expenditures
Collection & Disposal Charges Transfers
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Transfers Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 435,237 368,120 636,380 608,766 Central Service Fund 135,000 - - 129 MIS Fund 205,000 - - - Total 775,237 368,120 636,380 608,895
Significant Budget Changes: The community emphasis on appearance prompted a change in the funding of Code Enforcement. This year, as well as last year, an increase in effort and demolitions are being funded out of the Sanitation Fund.
- 151 -
City of Greenville, Texas 2004-05 Annual Budget
Majors Field 3001 Municipal Airport Fund
Program Description
The Municipal Airport Fund was established to fund the on-going expenses associated with the operation, management and marketing of the public aviation facilities at Majors Field. Ground lease fees are the major revenue source.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Manager 0.00.0 0.5 Total 0.00.0 0.5
Performance Objectives
• Plan, organize and direct strategic planning, operations and management of Majors Field.
• Market available airport property to aviation related industries.
• Comply with all FAA, TxDOT, EPA, state & local government regulations.
• Maintain open and positive communications with airport tenants and user groups.
Tenants managed 25
20
15
10
5
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Tenants managed 21 7 7 Findings of non-compliance with FAA, TxDOT, EPA, N/A N/A 0 state and local government regulations Meetings between Airport Manager and Airport N/A N/A 24 Advisory Board, tenants and user groups
Significant Budget Changes: In FY04, the City privatized 15 hangars so the number of tenants was reduced to 7. In FY05, a part-time airport manager will be hired to increase the City’s on site management and marketing.
- 152 -
City of Greenville, Texas 2004-05 Annual Budget
Majors Field 3001 Municipal Airport Fund
Revenues Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Fees & Service Charges 101,211 102,535 113,356 101,735 Interest Revenue 1,147 500 (573) 1,500 Sales & Income 80,323 6,800 47,056 41,903 Total Revenues 182,681 109,835 159,839 145,138 Other Sources - Transfers 1,410,566 - - -
Total 1,593,247 109,835 159,839 145,138
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits - - - 24,900 Supplies 428 709 523 3,100 Maintenance 2,683 8,019 6,599 11,000 Contractual Services 20,592 22,352 21,823 27,350 Miscellaneous - 1,600 1,320 800 Capital - - - - Total Expenditures 23,703 32,680 30,265 67,150 Other Uses - Tranfers 95,400 - - 110,487 Total 119,103 32,680 30,265 177,637
Airport Fund Total Revenues Total Expenditures
$1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 153 -
City of Greenville, Texas 2004-05 Annual Budget
Golf Course Operations 1604 Golf Course Fund
Program Description
The Golf Course Fund is the Enterprise Fund used to account for the operations of the Wright Park Golf Course, the City’s 9-hole golf course. During fiscal year 2001-02 the City upgraded the course adding an irrigation system and redesigning the layout of the course.
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Green Fees 101,970 140,000 111,204 100,000 Pro Shop Concessions 2,642 2,000 4,160 2,000 Cart Rentals 40,980 55,000 46,227 55,000 Golf Leases 9,274 12,000 10,090 12,000 Total 154,866 209,000 171,681 169,000
Golf Course Fund Revenue
Green Fees Cart Rentals Other
$250,000
$200,000
$150,000
$100,000
$50,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 154 -
City of Greenville, Texas 2004-05 Annual Budget
Golf Course Operations 1604 Golf Course Fund
Program Description
The Golf Course Division is responsible for the maintenance and operation of the Wright Park Golf Course. This division is responsible for collecting green fees, renting golf carts, selling merchandise and turf grass maintenance at the nine-hole municipal golf course.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05
Golf Course Supervisor 205 1.0 1.0 1.0
Part Time Regular 200 2.5 2.5 2.5
Part Time Temporary 200 0.3 0.3 0.3
Total 3.83.8 3.8
Performance Objectives
• Maintain high quality turf for optimum playing conditions.
• Run the golf course without use of tax dollars.
Green Fees collected
140,000 120,000 100,000 80,000 60,000 40,000 20,000 0 2002-03 2003-04 2004-05
Actual Budget Budget Performance Measures 2002-03 2003-04 2004-05 Maintained in good condition 65% 70% 75%
Labor hours spent on mowing operations 1,250 1,250 1,250
Green Fees collected $101,970 $140,000 $100,000
Maintenance acreage assigned per employee 38 38 38
- 155 -
City of Greenville, Texas 2004-05 Annual Budget
Golf Course Operations 1604 Golf Course Fund
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 105,701 100,970 104,817 103,700 Supplies 9,638 9,376 9,191 10,900 Maintenance 10,214 9,152 7,917 11,800 Contractual 40,263 42,112 40,822 40,910 Total 165,816 161,610 162,747 167,310
Golf Course Operating
Salaries & Benefits Supplies Maintenance Contractual Services
$200,000
$150,000
$100,000
$50,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
g g Golf Non-Departmental 2002-2003 2003-2004 2003-2004 2004-2005 Capital Construction 23,847 - - - Accrued Vacation/Sick Pay 990 - 14,598 - Total 24,837 - 14,598 -
Transfers
The transfers below cover the support provided by: the General Fund, such as management by the Parks Director, accounting and financial reporting and personnel management, the Debt Service Fund, for the payments on the 2002 CO Bond which funded the improvements to the Golf Course, and the Central Service Fund, for the insurance expense allocation.
Transfers Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 15,000 - 11,786 11,786 Debt Service Fund 28,600 - 31,192 30,727 Central Service Fund - - 1,283 1,283 Vehicle/Equipment Replacement 29,500 - - - Total 73,100 - 44,261 43,796
- 156 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Internal Service Funds
Internal Service Funds are used to account for goods or services provided by internal service divisions within the City to other divisions. Costs are allocated to the divisions that receive the benefit of the services.
Internal Service Funds
Central Services Fund
Building Maintenance
Fleet Maintenance
Property & Liability Insurance
Non-Departmental
Management Information Systems Fund
Information Technology
Geographic Information Systems
Vehicle/Equipment Replacement Fund
Health Self-Insurance Fund
The Central Service Fund provides maintenance services along with property & liability insurance for the City. Central Service Fund divisions include Building Maintenance, Fleet Maintenance, Plant Insurance and non-departmental charges.
The Management Information Systems Fund is used to account for all computer-related expenditures and provides computer-related support and maintenance. Management Information Systems Fund divisions include Information Technology and Geographic Information Systems.
The Vehicle Equipment Replacement Fund is used to finance vehicle equipment purchases for the City.
The Health Self-Insurance Fund is used to account for the costs associated with the medical self insurance and the worker’s compensation programs established for the City and Greenville Electric Utility System employees and their covered dependents.
- 157 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Internal Service Funds
Actual Budget Estimate Budget Revenue 2002-2003 2003-2004 2003-2004 2004-2005 Employer Health Care Contributions 2,966,357 2,854,500 2,880,217 3,640,400 Employee Health Care Contributions 613,476 739,500 754,073 707,396 Interest Income 45,071 45,800 21,126 23,900 Sales & Income 71,391 82,900 86,426 53,520 Total Revenue 3,696,295 3,722,700 3,741,842 4,425,216 Water Utilities 926,000 1,099,281 1,099,177 502,484 General Fund 273,000 620,893 620,893 657,682 Sanitation Fund 340,000 - - 129 GEUS 317,035 250,000 317,680 338,438 Other Funds 190,500 1,000 1,000 99,188 Total Transfers 2,046,535 1,971,174 2,038,750 1,597,921 Total 5,742,830 5,693,874 5,780,592 6,023,137
Internal Service Fund Revenues
Total Revenue Water Utilities Fund General Fund Sanitation Fund GEUS Capital Funds Other Funds
$9,000,000 $7,500,000 $6,000,000 $4,500,000 $3,000,000 $1,500,000 $- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 158 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Internal Service Funds
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 MIS Fund 935,730 1,156,568 852,621 1,051,826 Central Service Fund 1,291,445 1,193,815 1,170,312 1,306,382 Health Self-Insurance Fund 3,090,871 3,861,100 3,364,494 4,275,174 Vehicle/Equipment Replacement Fund 223,133 191,680 1,209,702 394,800 Total 5,541,179 6,403,163 6,597,129 7,028,182
Internal Service Funds Expenditures
Health Self - Insurance Fund MIS Central Services Fund Vehicle/Equipment Replacement Fund
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$- 2002-2003 2003-2004 2004-2005 Actual Budget Budget
- 159 -
City of Greenville, Texas 2004-05 Annual Budget
Revenues Central Service Fund
Actual Budget Estimate Budget Revenue 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 185,000 330,000 330,000 315,612 Water Utilities 430,000 608,308 608,308 86,978 GEUS (Electric & Cable) 247,324 250,000 247,960 333,097 Sanitation Fund 135,000 - - 129 Other Revenue & Transfers 8,347 38,000 31,891 22,570 Total 1,005,671 1,226,308 1,218,159 758,386
Central Service Fund Revenues
General Fund Water Utilities GEUS (Electric & Cable) Sanitation Fund Other Revenue & Transfers
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Drop in transfer from Water Utilities Fund as a result of the cost allocation study.
- 160 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures Central Service Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Building Maintenance 516,710 462,460 461,763 492,944 Fleet Maintenance 217,358 222,055 188,662 238,788 Insurance & Non-Departmental 461,377 509,300 519,887 555,450 Transfers 96,000 - - 19,200 Total 1,291,445 1,193,815 1,170,312 1,306,382
Central Service Fund Expenditures
Building Maintenance Fleet Maintenance Insurance & Misc. Transfers
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 161 -
City of Greenville, Texas 2004-05 Annual Budget
Building Maintenance 1011 Central Service Fund
Program Description
Building Maintenance is responsible for the maintenance and repair of the Municipal Building, Municipal Annex, Municipal Auditorium, Public Safety Building, Service Center, Library and Civic Center. This division maintains the structures, including all facilities’ infrastructure. Custodial services for the facilities are also provided along with mail distribution and transport of supplies and equipment between the various departmental locations of the City.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Building Services Supervisor 207 1.0 1.0 1.0 Building Maintenance Technician 205 1.0 1.0 1.0 Custodial Lead-worker 203 1.0 1.0 1.0 Custodial Worker 202 3.0 2.0 2.0 Custodial Worker (PT) 201 0.0 0.0 0.5 Custodial Trainee 201 2.0 2.0 2.0 Total 8.07.0 7.5
Program Objectives
• Provide a safe, clean and healthy work and leisure activity environment for staff and community.
• Prolong the useful life of major building components.
• Complete repairs in-house when prudent.
• Provide event operations for the different City Divisions.
Requests for repairs responded to within two hours
100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Citizen and employee complaints received on building 30 40 40 maintenance Requests for repairs responded to within two hours 86% 90% 90% In-house capable repairs outsourced 4% 10% 10% Events set-up at Library 45 48 50 Citizen and employee complaints received on cleaning 4 4 6
- 162 -
City of Greenville, Texas 2004-05 Annual Budget
Building Maintenance 1011 Central Service Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 298,898 286,663 286,663 299,700 Supplies 22,088 21,528 21,528 23,582 Maintenance 79,279 56,339 55,817 65,800 Contractual Services 116,445 97,930 97,755 103,862 Capital - - - - Total 516,710 462,460 461,763 492,944
Building Maintenance
Salaries & Benefits Supplies Maintenance Contractual Services
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 163 -
City of Greenville, Texas 2004-05 Annual Budget
Fleet Maintenance 1009 Central Service Fund
Program Description
Fleet Maintenance is responsible for managing and maintaining the City and GEUS fleets. This division provides fleet management services including repair and preventative maintenance based on mileage projections, fuel consumption and inspections.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Fleet Maintenance Supervisor 303 1.0 1.0 1.0 Auto Mechanic 205 3.0 3.0 3.0 Diesel Mechanic 205 1.0 0.0 0.0 Total 5.04.0 4.0
Performance Objectives
• Deliver quality service at cost effective rate.
• Provide preventative maintenance to minimize down time.
• Scheduled repairs and maintenance completed on time.
• Control parts inventory.
Scheduled maintenance work orders completed per year 1500
1200
900
600
300
0 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2001-02 2002-03 2003-04 Scheduled maintenance work orders completed per 1395 615 1395 year Unscheduled work orders per year 469 1003 500 Average number of days vehicles are out of service 12 1 for preventative maintenance Preventive maintenance inspections per year 793 622 795 Ratio of vehicles to fleet technicians 87 116 87 Average units out of service daily due to parts 3 4 2
- 164 -
City of Greenville, Texas 2004-05 Annual Budget
Fleet Maintenance 1009 Central Service Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 196,276 184,549 184,549 196,200 Supplies 11,626 18,236 1,612 20,088 Maintenance 1,002 5,720 (5,013) 8,300 Contractual Services 8,454 13,550 7,514 14,200 Capital - - - - Total 217,358 222,055 188,662 238,788
Fleet Maintenance
Salaries & Benefits Supplies Maintenance Contractual Services
$250,000
$200,000
$150,000
$100,000
$50,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 165 -
City of Greenville, Texas 2004-05 Annual Budget
Property and Liability Insurance 1003 Central Services Fund
Program Description
This Division is used to account for all property and liability insurance costs for the City and GEUS operations. The Human Resources Director administers the program. Coverage includes general liability, auto liability, law enforcement liability, public official liability, boiler machinery insurance and all risk property insurance. This division is also used to account for expenditures shared by the divisions in the Central Service Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Contractual Services 443,137 501,300 472,538 545,250 Non-Departmental 18,240 8,000 47,349 10,200 Total 461,377 509,300 519,887 555,450
Property & Liability Insurance
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 166 -
City of Greenville, Texas 2004-05 Annual Budget
Transfers 3902 Central Services Fund
Transfers
Transfers to Other Funds represent the Central Service Fund’s share of funding the replacement of vehicles and equipment used by the divisions in the Central Service Fund.
Actual Budget Estimate Budget Transfers 2002-2003 2003-2004 2003-2004 2004-2005 General Fund 18,000 - - 700 Vehicle/Equip Replacement Fund 23,000 - - 18,500 MIS Fund 55,000 - - - Total 96,000 - - 19,200
Transfers & Other Uses
MIS Fund Vehicle/Equip Replacement Fund General Fund
$100,000
$80,000
$60,000
$40,000
$20,000
$- 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: This year a vehicle will be purchased for the Building Maintenance division.
- 167 -
City of Greenville, Texas 2004-05 Annual Budget
Revenues MIS Fund
The MIS (Management Information Systems) Fund is an Internal Service Fund created to account for all computer-related expenditures. The City network consists of WAN (Wide Area Network) that supports approximately 16 remote buildings located throughout the city. The WAN links that connect the remote buildings consist of fiber optic links and VPN links. Each remote building has a LAN (Local Area Network) that hosts local network users.
Actual Budget Estimate Budget Revenue 2002-2003 2003-2004 2003-2004 2004-2005 Interest Income 8,703 8,000 5,975 8,400 Sales & Income 29,560 39,900 14,614 - Total Revenue 38,263 47,900 20,589 8,400
General Fund 88,000 235,000 235,000 342,070 Water Utilities 450,000 490,973 490,973 204,506 Airport Operating 3,000 - - 1,901 Sanitation Fund 205,000 - - - Utility CIP 98,000 - - - Central Service Funds 55,000 - - - Board of Development - - - 9,039 GEUS Electric 209,132 260,000 210,000 178,545 GEUS Cable 69,711 - 69,720 5,341 Total Transfers 1,177,843 985,973 1,005,693 741,402
MIS Revenues Other Revenue General Fund Water Utilities Fund Sanitation Fund Utility CIP Central Service Funds GEUS Elec GEUS Cable $1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0 2002-2003 2003-2004 2003-2004 2004-2005
Actual Budget Estimate Budget
- 168 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures MIS Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 IT 626,574 715,268 596,919 663,074 GIS 103,988 80,550 66,848 85,370 Non-Departmental 2,992 3,500 40,419 - Transfers - - - 18,200 Total 733,554 799,318 704,186 766,644
MIS Expenditures
IT GIS Non-Departmental
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 169 -
City of Greenville, Texas 2004-05 Annual Budget
Information Technology (IT) 1010 MIS Fund
Program Description
The IT Division has the responsibility for supporting and maintaining network connectivity, all IT related hardware, approved software, and operating systems used by the City. In addition, the division is responsible for supporting and maintaining core applications, integration of new hardware/software enhancements and ensuring new systems are developed and deployed holistically. Further, this division is also responsible for ensuring security of the environment by maintaining anti-virus tools, backups for all application servers, and client network home directories, documentation and inventory for all system network infrastructure components.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 Information Systems Manager 305 1.0 1.0 1.0 IT Network Specialist 111 0.0 0.0 2.0 IT Technician 109 2.0 2.0 1.0 Web Master 304 0.0 1.0 1.0 Director of Information Technology Exempt 1.0 1.0 0.0 Utility Billing Coordinator 108 1.0 0.0 0.0 Total 5.05.0 5.0
Performance Objectives
• Standard Service Guidelines Level 1 – Service impact to the entire facility, significant customer impact. Restore within 6 hrs. Level 2 – Service impact on a portion of a department or department is missing a critical business function. Restore within 24 hrs. Level 3 – Major impact to a single client, unable to perform primary business functions. Restore within 48 hrs. Level 4 – Non-service affecting problem, annoyance to affected party. Restore within 96 hrs.
• Ensure integrity, security and accessibility of computer-based information.
• Provide on-going systems support for current technology.
• Enhance customer service by providing improved channel for requesting service and support.
Computer systems available during prime time 100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
- 170 -
City of Greenville, Texas 2004-05 Annual Budget
Information Technology (IT) 1010 MIS Fund
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Computer systems available during prime time 98% 99% 98% Trouble Ticket requests responded to within Standard 98% 99% 95% Updates, additions, & enhancements to City website N/A 501 475 Subscribers to “push talk” N/A N/A 100 Service Request responded to within Standard Service N/A 100% 97% Guidlines AS\400 and network server backup 100% 100% 100%
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 387,093 391,974 321,292 366,600 Supplies 24,344 38,635 32,580 30,536 Maintenance 144,748 205,164 185,172 202,612 Contractual Services 69,913 77,495 57,875 61,326 Capital - - - - Furniture/Office Equipment 476 2,000 - 2,000 Total 626,574 715,268 596,919 663,074
Information Technology
Salaries & Benefits Supplies Maintenance Contractual Services Capital
$800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: Personnel descriptions have changed to reflect necessary staffing for this division, the number of employees remain the same.
- 171 -
City of Greenville, Texas 2004-05 Annual Budget
Geographical Information Systems (GIS) 1012 MIS Fund
Program Description
The Geographic Information System (GIS) is a computer system capable of capturing, storing, analyzing and displaying geographically referenced information (information that has a physical location). Once a physical feature has been located spatially, data can then be attached to the feature and used for queries and analysis. The GIS Division generates necessary geographical data to maintain and update the existing system, performs analysis on existing data to create maps and other documents that support the operations of the other departments, maintains the City’s Internet based interactive mapping system and provides training to City personnel on the use of GIS.
Program Personnel FTE Pay Class 2002-03 2003-04 2004-05 GIS Manager 111 1.0 1.0 1.0 GIS Tech 109 1.0 0.0 0.0 GIS Intern 106 0.5 0.6 0.6
Total 2.51.6 1.6
Performance Objectives
• Maintain and update the existing GIS database to incorporate changes as they occur to existing data layers
• Provide a professional and prompt response to requests for GIS support from City personnel
• Provide training opportunities for City personnel on the use of GIS analytical tools
City Departments using GIS supported data 100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2001-02 2002-03 2003-04 Average requests for GIS support per month N/A 50 50 On time responses to requests for GIS support N/A N/A 95% Finished system updates performed on N/A N/A 95% schedule City Departments / Divisions using GIS N/A 33% 60% supported data City personnel training sessions conducted N/A 5 6 Survey respondents who indicated a positive N/A N/A 100% experience with GIS support
- 172 -
City of Greenville, Texas 2004-05 Annual Budget
Geographical Information Systems (GIS) 1012 MIS Fund
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 101,312 75,000 63,619 79,100 Supplies 942 2,160 1,893 2,170 Maintenance - - - - Contractual Services 1,734 3,390 1,336 4,100 Capital - - - - Total 103,988 80,550 66,848 85,370
Geographical Information Systems
Salaries & Benefits Supplies Contractual Services
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 173 -
City of Greenville, Texas 2004-05 Annual Budget
Non-departmental 1901 MIS Fund
Program Description
Capital monies in this department are to be used by the IT Manager for the purchase of new computers, printers, software and other IT related equipment throughout the city departments.
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Supplies 2,205 2,500 1,968 - Contractual Services - - - - Capital 199,971 354,750 146,467 285,182 Miscellaneous / Non-Departmental 2,992 3,500 40,419 - Total 205,168 360,750 188,854 285,182
Non-Departmental
Capital Supplies Miscellaneous Transfers
$400,000
$300,000
$200,000
$100,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 174 -
City of Greenville, Texas 2004-05 Annual Budget
Greenville Police Department Bike Patrol
- 175 -
City of Greenville, Texas 2004-05 Annual Budget
Revenue Vehicle/Equipment Replacement Fund
Program Description
The Vehicle/Equipment Replacement Fund has been created with a purpose of accounting for and pre- funding vehicles and equipment in the City. The primary source of revenue is transfers from the General Fund and the Central Service Fund, and the issuance of debt, when necessary.
Revenues Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Interest Income 16,700 15,800 7,267 1,500 Sales and Income 49,275 43,000 71,677 53,520 Total Revenues 65,975 58,800 78,944 55,020
General Fund - 55,893 55,893 - Debt Fund - - - 86,000 Water Utilities Fund 46,000 - (104) 211,000 Utility CIP - - - - Golf Course Fund 29,500 - - - Central Service Fund 23,000 - - 18,500 MIS Fund - - - 18,000 Spence Fund - - - 61,300 Electric (GEUS) Fund - - - - Total Transfers 98,500 55,893 55,789 394,800
Total Revenue & Other Sources 164,475 114,693 134,733 449,820
Vehicle/Equipment Replacement Fund Revenues
Revenue Transfers Bond Proceeds
$900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 176 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures Vehicle/Equipment Replacement Fund
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Administrative Capital 32,671 - - 18,500 Police Capital - 167,680 166,971 86,000 Public Works Capital - 14,000 13,595 - Cemetery Capital - - - 61,300 Parks Capital 21,854 10,000 10,000 - Utility Fund - - 151,743 - Water Utilities Capital 163,608 - 59,334 211,000 MIS Fund Capital - - - 18,000 Electric Fund - - - - General Fund - - 36,005 - General Fund Capital 5,000 - 772,054 -
Total V/ERF Capital 223,133 191,680 1,209,702 394,800
Vehicle/Equipment Replacement Fund Expenditures
Police Capital Public Works Capital Administrative Capital Water Utilities Capital Parks Capital
$300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: This year, eleven vehicles will be purchased in various funds. These purchases include 3 Police patrol vehicles, a backhoe for Water Utilities as well as mowing components for Parks.
- 177 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Health Self-Insurance Fund
Program Description
This fund is used to account for the City’s health, dental and Workers’ Compensation self-insurance activity and reserves.
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Interest Income 8,877 10,000 3,411 4,000 City Contribution 2,337,354 2,207,300 2,236,854 2,794,400 City Employee Contribution 525,529 605,000 616,544 574,314 GEUS Contribution 629,003 647,200 643,363 846,000 GEUS Employee Contribution 87,947 134,500 137,529 133,082 Transfer from Utility Fund - - - 50,000
Total 3,588,710 3,604,000 3,637,701 4,401,796
Health Self - Insurance
City Contribution City Employee Contribution GEUS Contribution GEUS Employee Contribution Interest Revenues $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 178 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Health Self-Insurance Fund
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Health Insurance 2,614,449 3,400,000 2,883,550 3,625,000 Health Care - 125 34,540 33,000 38,654 26,314 Workers' Compensation 414,833 358,700 336,554 503,480 State Unemployment Insurance 27,049 44,400 80,736 70,380 Wellness Program - - - 50,000 Transfers - 25,000 25,000 -
Total Expenditures & Transfers 3,090,871 3,861,100 3,364,494 4,275,174
Health Self - Insurance
Health Insurance Health Care - 125 Workers' Compensation Wellness Program Transfers
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Significant Budget Changes: This year, the City contribution per employee for health insurance increased over $2,200. The City will also begin a wellness program that includes biometric screening for employees and retirees.
- 179 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Other Funds
McQuinney Howell Wright Park Municipal Golf Course
- 180 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Other Funds
Other Funds
Special Revenue Funds
Tourism Fund
Exchange Properties Fund
Component Units
Greenville Board of Development
4A-EDC
The Special Revenue Funds are used to account for a specific revenue source, that is legally restricted to expenditures for specific purposes, or have been segregated by financial policy to be maintained separately.
Component Units are affiliated organizations that are legally separate, tax-exempt entities and satisfy all of the following criteria:
1. The affiliated organization receives or holds funds entirely or almost entirely for the benefit of a specific primary government, its units, or its constituents.
2. The primary government, or its component units, has the ability to access a majority of the funds or resources that are held by the affiliated organization. The ability to access can be demonstrated in many ways including a pattern of historical transfers between the government and the affiliated organization.
3. Funds received by the affiliated organization are a significant resource for the primary government or its component units.
- 181 -
City of Greenville, Texas 2004-05 Annual Budget
Tourism Tourism Fund
Program Description
The Tourism Fund, a Special Revenue Fund, derives its revenue from the Hotel/Motel Occupancy Tax. This seven percent tax is levied on persons using hotel or motel rooms in the City of Greenville. The use of these funds is generally restricted to activities which are to be associated with the promotion of tourism. The Tourism Advisory Board makes recommendations as to the best use of these funds to the City Council. The transfer to the G.O. Debt Service Fund is for the debt service expenses associated with the renovation and expansion of the Civic Center.
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Hotel Motel Occupancy Tax 300,857 300,000 295,588 300,000 Interest Income - 500 - - Sales & Income (162) - - - Total Revenues 300,695 300,500 295,588 300,000 Expenditures & Transfers Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 July 4th Celebration 13,981 11,000 - - American Cotton Museum 54,083 42,900 42,900 34,500 CVB 70,724 54,500 54,475 90,000 Symphony 2,330 1,631 1,631 1,000 Entertainment Series 932 650 650 1,000 Antique Car Club 4,660 3,262 3,262 3,500 Greenville Suzuki Strings Assoc. 4,660 - - - Airport Show - 2,283 2,283 3,000 Juneteenth Celebration 932 1,000 1,000 - Hunt County Fair 12,481 10,014 10,014 10,000 Native American Club 1,000 1,500 1,500 2,000 Hunt County Fairgrounds Arena - - - 10,000 Threadgill Concert Series - 1,000 1,000 2,000 Keep Greenville Beautiful - - - 2,000 YMCA Bike Race - 1,260 1,260 - July 4th Extravaganza - - 1,000 1,000 General Fund 115,000 115,000 115,000 115,000 GO Debt Service 35,000 35,000 35,000 35,000 General CIP Fund 15,513 - - - Total Expenditures & Transfers 331,296 281,000 270,975 310,000
Tourism Fund Revenues Expenditures
$360,000
$320,000
$280,000
$240,000 2002-2003 2003-2004 2004-2005
Actual Budget Budget
- 182 -
City of Greenville, Texas 2004-05 Annual Budget
Paul Mathews Exchange Building
- 183 -
City of Greenville, Texas 2004-05 Annual Budget
Exchange Properties 1014 Exchange Properties Fund
Program Description
The Exchange Properties Fund is a Special Revenue Fund to account for the operations of the newly renovated Greenville Exchange Building. The Exchange Building, originally built in 1926, now houses several state and local government agency offices.
Program Personnel FTE Pay Class 2002-2003 2003-2004 2004-2005 Building Services Supervisor 206 1 1 1 Custodial Worker 205 0.75 1 1 Custodial Worker 203 0.75 0.5 0.5 Total 2.5 2.5 2.5
Program Objectives
• Provide a safe, clean, and healthy work environment for renters and the community.
• Prolong the useful life of major building components.
• Complete repairs in-house when prudent.
Requests for repairs responded to within two hours
100%
80%
60%
40%
20%
0% 2002-03 2003-04 2004-05
Actual Estimate Projected Performance Measures 2002-03 2003-04 2004-05 Requests for repairs responded to within two (2) hours 99% 99% 99%
In-house capable repairs outsourced 2% 2% 2%
- 184 -
City of Greenville, Texas 2004-05 Annual Budget
Exchange Properties 1014 Exchange Properties Fund
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Lease Income 240,059 467,364 471,439 491,295 Interest Income - 5,000 - - Miscellaneous - - - - Transfers 684,810 - - - Total Revenues 924,869 472,364 471,439 491,295
Actual Budget Estimate Budget Expenditures 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 76,906 100,600 96,948 98,000 Supplies 4,406 5,900 4,474 5,600 Maintenance 3,868 36,100 25,975 30,500 Contractual Services 62,088 103,800 97,418 103,350 Miscellaneous - 25,000 9,843 - 147,268 271,400 234,658 237,450 Total
Actual Budget Estimate Budget Transfers 2002-2003 2003-2004 2003-2004 2004-2005 General Fund - - - 151 Debt Service Fund 240,000 240,000 240,000 412,634 General CIP - 50,000 50,000 - Central Service Fund 1,000 1,000 1,000 - 241,000 291,000 291,000 412,785 Total
Exchange Building
Salaries & Benefits Supplies Maintenance Contractual Services Miscellaneous Transfers
$150,000
$125,000
$100,000
$75,000
$50,000
$25,000
$- 2002-2003 2003-2004 2004-2005
- 185 -
City of Greenville, Texas 2004-05 Annual Budget
Component Unit Greenville Board of Development
Program Description
The Board of Development was created by City Council to promote industrial growth and development within the City. The 7-member Board is appointed by City Council. The Board of Development Fund receives most of its revenue from a 1% transfer of GEUS adjusted gross revenues.
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Interest Income 6,717 8,000 4,777 8,000 Sales & Income 45,653 - - - Transfers 419,006 340,000 292,161 457,037
Total Revenues & Transfers 471,376 348,000 296,938 465,037
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Salaries & Benefits 174,934 189,101 189,101 194,774 Supplies 10,515 9,784 5,570 12,800 Contractual Services 175,988 206,356 195,924 231,963 Capital 2,488 2,950 2,950 1,500 Miscellaneous 46,110 - - - Transfers 41,097 - - 24,000
Total 451,132 408,191 393,545 465,037
Greenville Board of Development Revenue Expenditures $500,000 $400,000 $300,000 $200,000 $100,000 $0 2002-2003 2003-2004 2004-2005
Actual Budget Budget
Program Description
- 186 -
City of Greenville, Texas 2004-05 Annual Budget
Component Unit 4A - Economic Development Corporation
On May 4, 2002 the citizens of Greenville approved the creation of the 4A – Economic Development Corporation. The Economic Development Corporation will be funded beginning October 1, 2002, by transferring sales tax of 1/8 of 1% currently collected by the City to the Economic Development Corporation.
Revenue Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 General Sales & Use Tax 402,405 - 410,686 415,000 Interest Revenues 4,789 - (366) 1,600 Miscellaneous - - 600,000 - Transfers 269 - - -
Total Revenues & Transfers 407,463 - 1,010,320 416,600
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Texas Leverage Fund Princ - - 63,990 110,356 Texas Leverage Fund Int - - 13,314 22,165 Capital 14,600 - 1,067,514 Marketing - - - 40,000 Transfers - - - -
Total 14,600 - 1,144,818 172,521
4A - EDC Revenue Expenditures
$1,200,000
$800,000
$400,000
$0 2002-2003 2003-2004 2004-2005
Actual Estimate Budget
- 187 -
City of Greenville, Texas 2004-05 Annual Budget
Greenville Farmers Market
- 188 -
City of Greenville, Texas 2004-05 Annual Budget
Introduction Capital Improvements
Capital Improvements
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 large in size, expensive (the City’s capital threshold is $5,000), long-term and permanent. Some common examples include streets, libraries, tennis courts, fire stations, water and sewer lines and fire engines.
Capital expenditures are financed from a variety of sources to include long and short-term debt, current revenues, grants from 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.
Appropriations
Appropriations for capital improvements in Capital Improvement funds are considered multi-year in nature. Once appropriations in these funds are established, they roll forward to subsequent years until a project is complete. The City of Greenville currently has a General CIP Fund, a Utility CIP Fund and an Airport CIP Fund.
Appropriations for capital improvements funded in the General Fund, the Water Utility Fund, the Central Services Fund, the Vehicle/Equipment Replacement Fund and the MIS Fund are for one year. If these funds are not expended or encumbered at the end of a fiscal year, these appropriations are not carried forward to subsequent years.
Functions of the Capital Improvement Program
• Estimating capital requirements, budgeting priority projects and developing revenue sources for proposed improvements.
• Scheduling all capital projects over a fixed period with appropriate planning, implementation and informing the public of projected capital improvements.
• Coordinating the activities of various departments in meeting project schedules.
• Monitoring and evaluating the progress of capital projects.
- 189 -
City of Greenville, Texas 2004-05 Annual Budget
Introduction Capital Improvements
Capital Improvements Policy
The City of Greenville prioritizes the funding of capital improvement projects on the basis of a Capital Improvements Policy. The functions of the Capital Improvement Program are as follows:
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.
4. Coordinating the activities of various departments in meeting project schedules.
5. Monitoring and evaluating the progress of capital projects.
6. Informing the public of projected capital improvements.
Considerations for justifying a project include:
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 the project relate to the goals of the program?
3. How many citizens will be helped? 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 the 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 business?
7. Is this 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?
9. Is the project well identified by the citizens? Does it have established voter approval and/or appeal?
10. Is the project needed to protect public health or safety?
- 190 -
City of Greenville, Texas 2004-05 Annual Budget
Introduction Capital Improvements
Methods of Financing Capital Improvement Projects
• 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, parks and recreation facilities. Voter approval is required.
• Certificates of Obligations are issued with limited revenues pledged by the water and sewer systems. Voter approval is not required.
• Donations are periodically received by the City from individuals, businesses, foundations and non-profit organizations.
• 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 are established from the delivery of specific services – where the money paid to administer the services and the expenses (as a result of providing services) are accounted for separately from the general fund budget of the City.
• General Fund is the financing of improvements from revenues such as general taxation, fees or service charges.
• Revenue Bonds are frequently 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 more equitably by Special Assessments (i.e., paid by those who directly benefit).
• State and Federal Grant-in-Aid programs are available for financing a number of programs. These may include streets, water and sewer facilities, airport, parks and playgrounds. The cost of funding these facilities may be borne completely by grant funds or a local share may be required.
Impact of Capital Improvements on Operating Budget
Most of the capital improvements scheduled for FY 2004-05 are routine replacements and/or upgrades of facilities or equipment. Since the purchases are replacements, 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 has been absorbed in the corresponding division’s operating budget.
FY 2004-05 Capital Improvements
The following pages identify the capital improvements that have been budgeted in FY 2004-05 including the project, the department requesting the project, the fund in which expenditures will be recorded, the sources of funds, the cost and the reason the project is being undertaken.
- 191 -
City of Greenville, Texas 2004-05 Annual Budget
Summary Capital Improvement
FY 2004-05 General Utility V/ER MIS Golf/ Improvement Program CIP Fund CIP Fund Fund Fund Airport Funds Finance - 17,500 - - - Building Maintenance 59,500 - 18,500 - - Total Administrative Services 59,500 17,500 18,500 - -
Patrol - - 86,000 - - Total Public Safety - Police - - 86,000 - -
Fire - Emergency Management - - - 10,000 - Total Public Safety - Fire - - - 10,000 -
Traffic 22,000 - - - - Total Public Works 22,000 - - - -
Cemeteries - - 61,300 - - Total Parks & Recreation - - 61,300 - -
Water Treatment Plant - 20,000 - - - Water Distribution - 40,000 98,000 - - Wastewater Collection - 40,000 - - - Wastewater Treatment - 25,000 90,000 25,000 - SSIP - 40,000 23,000 - - Total Water/Wastewater Utilities - 165,000 211,000 25,000 -
Information Technology 19,580 - 18,000 250,182 - GIS - - - - - Total MIS 19,580 - 18,000 250,182 -
Total CIP by Fund 101,080 182,500 394,800 285,182 -
Total Capital Improvements 963,562
- 192 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Administrative Services Improvement Program
Project Department Fund Source of Funds Amount Utility Fund Water & Sewer Rate Study Finance Utility CIP Transfer $17,500 Make sure that the water and sewer rates are comparable for the services provided. Effect on operating budget: None
Project Department Fund Source of Funds Amount Building Central Services Replace Technician's Pickup Maintenance Vehicle/Equip Fund $18,500 Reduce maintenance and repair cost Effect on operating budget: Maintenance and repair costs would go down significantly
Project Department Fund Source of Funds Amount Building General CIP General Fund Annex Roof Repair Maintenance Fund Transfer $59,500 Roof must be repaired before significant damage is sustained Effect on operating budget: Maintenance cost would go down
Total Administrative Services Improvement Program $95,500
- 193 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Public Safety - Police Improvement Program
Project Department Fund Source of Funds Amount General Fund 3 Patrol Cars with Equipment Patrol Vehicle/Equip Transfer $86,000 Replacement of old, high maintenance vehicles. Effect on operating budget: Improved vehicle availability
Total Public Safety - Police Improvement Program $86,000
Public Safety - Fire Improvement Program
Project Department Fund Source of Funds Amount Emergency General Fund Emergency Call Back System Mgmt Svc MIS Transfer $10,000 Will be able to enhance effectiveness of sirens as well as other emergency communications Effect on operating budget: Increased efficiency in communications
Total Public Safety - Fire Improvement Program $10,000
- 194 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Public Works Improvement Program
Project Department Fund Source of Funds Amount General CIP General Fund Sign Baking Machine Traffic Fund Transfer $22,000 Current machine is old and will not make the new mandatory street signs Effect on operating budget: None
Total Public Works Improvement Program $22,000
- 195 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Parks & Recreation Improvement Program
Project Department Fund Source of Funds Amount Spence Fund 15' Mower Deck Cemeteries Vehicle/Equip Transfer $11,300 Less maintenance and down time, increase productivity Effect on operating budget: Reduced maintenance costs
Project Department Fund Source of Funds Amount Spence Fund Side Mount Tractor Cemeteries Vehicle/Equip Transfer $50,000 Reduce maintenance and repair cost, and increase safety of operation, current unit is unsafe Effect on operating budget: Maintenance and repair costs would go down significantly
Total Parks & Recreation Improvement Program $61,300
- 196 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Water/Wastewater Utility Improvement Program
Project Department Fund Source of Funds Amount Wtr Treatment Utility CIP Chlorine System Upgrade Plant Fund Utility Fund $20,000 Reduces the vulnerability to chlorine gas release, decrease risk to plant, personnel & public Effect on operating budget: None
Project Department Fund Source of Funds Amount Water Utility CIP Waterline Improvements Distribution Fund Utility Fund $40,000 Reduces maintenance costs & citizen complaints on water pressure Effect on operating budget: Reduced maintenance and repair costs and increase water pressure
Project Department Fund Source of Funds Amount Water Rubber Tire Loader/Backhoe Distribution Vehicle/Equip Utility Fund $75,000 Reduces maintenance costs & citizen complaints on water pressure, better able to provide fire Effect on operating budget: Reduced maintenance and repair costs; less downtime for equipment
Project Department Fund Source of Funds Amount Water 3/4 Ton Pickup Distribution Vehicle/Equip Utility Fund $23,000 Replace 10-year old vehicle Effect on operating budget: Reduced maintenance and repair costs
Project Department Fund Source of Funds Amount Wwtr Utility CIP Flow Monitoring Equipment Collection Fund Utility Fund $40,000 Replace 12-year old equipment, unable to collect and report data as needed Effect on operating budget: Reduced maintenance and repair costs
Project Department Fund Source of Funds Amount Wwtr Utility CIP Intrusion Detection Devices Treatment Fund Utility Fund $25,000 Reduces chances of theft, equipment damage, hazardous chemical release, etc Effect on operating budget: Increased protection
Project Department Fund Source of Funds Amount Wwtr 2 Ton Maintenance Truck with Crane Treatment Vehicle/Equip Utility Fund $65,000 Replace 11-year old vehicle Effect on operating budget: Reduced maintenance and repair costs
Project Department Fund Source of Funds Amount Wwtr 3/4 Ton Pickup Treatment Vehicle/Equip Utility Fund $25,000 Replace 10-year old vehicle Effect on operating budget: Reduced maintenance and repair costs
- 197 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Project Department Fund Source of Funds Amount Wwtr Computer System Improvements Treatment MIS Fund Utility Fund $25,000 Need to network the computers at the WRC, add a server and provide access to the City's WAN Effect on operating budget: Improved efficiency and employee productivity
Project Department Fund Source of Funds Amount
3/4 Ton Pickup SSIP Vehicle/Equip Utility Fund $23,000 Replace 10 year old vehicle Effect on operating budget: Reduced maintenance and repair costs
Project Department Fund Source of Funds Amount Utility CIP Texaco Lift Station Improvements SSIP Fund Utility Fund $20,000 Existing motors are no longer manufactured and replacement parts cannot be found. Effect on operating budget: Reduced maintenance and repair costs
Project Department Fund Source of Funds Amount Graham Park Lift Station Utility CIP Improvements SSIP Fund Utility Fund $20,000 Unable to locate replacement parts. Concreete wet well is cracked & sewer is eroding interior wall faces Effect on operating budget: Reduced maintenance and repair costs
Total Water/Wastewater Utility Improvement Program $401,000
- 198 -
City of Greenville, Texas 2004-05 Annual Budget
Detail Capital Improvement
Management Information Systems Improvement Program
Project Department Fund Source of Funds Amount
New Printers MIS MIS Fund Cost Allocations $9,000 Replace old printers Effect on operating budget: Increased efficiency and reduced downtime
Project Department Fund Source of Funds Amount
Computers & Software MIS MIS Fund Cost Allocations $241,182 Update computers & software, and purchase new software. Effect on operating budget: Continue 3-year replacement cycle to ensure software compatibility
Project Department Fund Source of Funds Amount General CIP Additional Room Cooling MIS Fund MIS Fund Transfer $19,580 Added A/C to MIS Computer room keep servers in good condition Effect on operating budget: This will keep the servers from overheating and shutting down
Project Department Fund Source of Funds Amount
Mini-van MIS Vehicle/Equip MIS Fund Transfer $18,000 Vehicle for technician Effect on operating budget: Reduce maintenance costs
Total Management Information Systems Improvement Program $287,762
Total Capital Improvements $963,562
- 199 -
City of Greenville, Texas 2004-05 Annual Budget
Halloween on the Square
- 200 -
City of Greenville, Texas 2004-05 Annual Budget
Revenue General Debt Service Fund
Program Description
The Debt Service Fund is used to retire bonded indebtedness issued by the City for capital improvements and pay related interest. Utility-related debt service on revenue bonds is paid from the Utility Funds but is included in this section as a reference.
Debt Service Policy - City policy is to issue debt only when necessary in order to maintain services and to hold the term as short as possible. This policy has allowed the City to issue debt without affecting other City services. The City has an A+ bond rating from Standard & Poor’s Corporation and from Fitch. The City should be able to meet its current and future debt service requirements without adversely affecting services.
Debt and Tax Rate Limitations - The City’s general obligation bonded debt issuances are not subject to any legal limitations. All taxable property within the City is subject to assessment, levy and collection of a continuing, direct annual ad valorem tax sufficient to provide for the payment of principal and interest on all ad valorem tax debt 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.
Schedule of General Debt Outstanding October 1, 2004
Series Dated Final Maturity Amount Issued Amount Outstanding
1996 CO 01/01/96 02/15/15 2,780,000 1,855,000
1997 CO 10/15/97 02/15/15 2,375,000 1,720,000
2000 CO 04/01/00 02/15/20 4,750,000 3,865,000
2001 CO 04/15/01 02/15/21 3,430,000 3,430,000
2001 GO 04/15/01 02/15/11 710,000 665,000
2001-A CO 08/01/01 02/15/28 8,315,000 8,250,000
2002 CO 05/01/02 02/15/22 14,395,000 14,160,000
2004 GO 06/08/04 08/15/09 1,100,000 1,100,000
Total 37,855,000 35,045,000
- 201 -
City of Greenville, Texas 2004-05 Annual Budget
Revenue General Debt Service Fund
Revenues Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Real Property Taxes 2,132,702 1,847,353 2,300,000 1,935,043 Delinquent Taxes 33,003 34,000 51,000 35,000 Total Ad Valorem Taxes 2,165,705 1,881,353 2,351,000 1,970,043
Interest Income 25,871 25,000 23,400 25,000 Bond Proceeds - - - - Total Other Revenue 25,871 25,000 23,400 25,000
General Fund 19,910 - - - Tourism Fund 35,000 35,000 35,000 35,000 Exchange Properties 240,000 240,000 240,000 412,634 CIP Fund 208,590 400,000 130,000 - Water Utility Fund 86,150 - - - Airport Operating 53,400 - - 20,656 Golf Course Fund 28,600 - 31,192 30,727 Total Transfers 671,650 675,000 436,192 499,017
Total Revenues 2,863,226 2,581,353 2,810,592 2,494,060
General Debt Service Fund Revenues
Ad Valorem Taxes Interfund Transfers Interest Revenue Bond Proceeds
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$- 2002-2003 2003-2004 2004-2005
- 202 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures General Debt Service Fund
Expenditures Actual Budget Estimate Budget 2002-2003 2003-2004 2003-2004 2004-2005 Payment to Escrow Agent - - - - Issuance Cost - - - - Agent Fees 7,767 10,000 10,000 10,000 92 Tax/Rev CO's Principal 55,000 - - - 92 Tax/Rev CO's Interest 1,581 - - - 94 GO Bonds Principal 105,000 110,000 110,000 - 94 GO Bonds Interest 46,260 40,590 40,590 - 94B Tax/Rev Principal 75,000 75,000 75,000 - 94B Tax/Rev Interest 32,850 28,800 29,250 - 96 CO's Principal 115,000 120,000 120,000 125,000 96 CO's Interest 101,795 96,595 96,565 90,990 97 CO's Principal 175,000 115,000 115,000 120,000 97 CO's Interest 95,263 88,738 88,738 83,390 2000 CO's Principal 255,000 275,000 275,000 290,000 2000 CO's Interest 222,170 208,920 208,920 194,795 2001 CO's Principal - - - - 2001 CO's Interest 171,950 171,950 171,950 171,950 2001 GO Principal 45,000 - - - 2001 GO Interest 30,975 30,019 30,019 30,019 96 GO Refund Principal 133,185 - - - 96 GO Refund Interest 51,815 - - - 2001A CO's Principal 30,000 35,000 35,000 55,000 2001A CO's Interest 424,633 422,439 422,439 419,402 2002 CO's Principal - 235,000 235,000 230,000 2002 CO's Interest 857,092 724,740 724,740 715,440 2004 GO Refund Principal - - - 205,000 2004 GO Refund Interest - - - 37,185 General CIP - - - 101,080 Vehicle/Equipment Replacement - - - 86,000 Total 3,032,336 2,787,791 2,788,211 2,965,251
General Debt Service Expenditures
$3,050,000 $3,000,000 $2,950,000 $2,900,000 $2,850,000 $2,800,000 $2,750,000 $2,700,000 $2,650,000 2002-2003 2003-2004 2004-2005
- 203 -
City of Greenville, Texas 2004-05 Annual Budget
Expenditures General Debt Service Fund
General Obligation Debt Payment Summary on October 1,2004 Fiscal Year Principal Interest Total Payments 2005 1,025,000 1,743,170 2,768,170 2006 1,080,000 1,691,833 2,771,833 2007 1,130,000 1,643,680 2,773,680 2008 1,190,000 1,592,737 2,782,737 2009 1,265,000 1,537,783 2,802,783 2010 1,355,000 1,472,352 2,827,352 2011 1,450,000 1,402,984 2,852,984 2012 1,545,000 1,330,801 2,875,801 2013 1,600,000 1,256,021 2,856,021 2014 1,690,000 1,176,105 2,866,105 2015 1,795,000 1,090,011 2,885,011 2016 1,900,000 994,249 2,894,249 2017 2,030,000 888,775 2,918,775 2018 2,155,000 776,540 2,931,540 2019 2,290,000 657,319 2,947,319 2020 2,435,000 530,142 2,965,142 2021 2,585,000 398,022 2,983,022 2022 2,745,000 261,672 3,006,672 2023 500,000 179,163 679,163 2024 550,000 152,913 702,913 2025 600,000 124,163 724,163 2026 650,000 92,506 742,506 2027 710,000 57,656 767,656 2028 770,000 19,731 789,731 Total 35,045,000 21,070,325 56,115,325
Scheduled General Obligation Debt Requirements October 1, 2004
Principal Interest $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0
5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2
- 204 -
City of Greenville, Texas 2004-05 Annual Budget
Revenue Bond Reference General Debt Service Fund
Utility-related revenue bond debt service is paid from the Utility Fund but is included here as a reference.
Schedule of Revenue Bond Debt Outstanding October 2, 2004 Series Dated Final Maturity Amount Issued Amount Outstanding 1997 10/15/97 02/15/12 12,410,000 4,390,000 1999 04/01/99 02/15/14 3,895,000 3,785,000 2002 05/01/02 02/15/22 3,800,000 3,120,000 2002-A 12/01/02 02/15/22 5,265,000 5,265,000 2003 08/01/03 02/15/23 7,235,000 7,235,000 Total 32,605,000 23,795,000
Scheduled Revenue Bond Debt Requirements at October 1, 2004 Series Principal Interest Total Payments 2005 1,365,000 1,007,993 2,372,993 2006 1,425,000 952,398 2,377,398 2007 1,465,000 893,353 2,358,353 2008 1,480,000 832,764 2,312,764 2009 1,495,000 771,505 2,266,505 2010 1,525,000 707,249 2,232,249 2011 1,550,000 640,495 2,190,495 2012 1,570,000 572,775 2,142,775 2013 1,600,000 505,020 2,105,020 2014 1,625,000 436,120 2,061,120 2015 865,000 382,264 1,247,264 2016 905,000 343,644 1,248,644 2017 945,000 302,561 1,247,561 2018 990,000 258,791 1,248,791 2019 1,030,000 212,298 1,242,298 2020 1,085,000 162,870 1,247,870 2021 1,135,000 110,236 1,245,236 2022 1,195,000 54,094 1,249,094 2023 545,000 12,535 557,535 Total 23,795,000 9,158,963 32,953,963 Scheduled Revenue Bond Debt Requirements - October 1, 2004
Principal Interest $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0
0 0 05 06 07 08 09 1 11 12 13 14 15 16 17 18 19 2 21 22 23 0 0 0 20 20 20 20 20 20 20 20 2 20 20 20 20 20 20 20 20 2 2
- 205 -
City of Greenville, Texas 2004-05 Annual Budget
- 206 -
City of Greenville, Texas 2004-05 Annual Budget
Glossary
This budget glossary has been included to help the reader better understand terminology unique to public finance.
Accounting System: Records and procedures Authorized Positions: Staff positions that are which are used to record, classify and report authorized in the adopted budget. information on the financial status and operations of an entity. Available (Undesignated) Fund Balance: This refers to the funds remaining from the prior year, Accrual Basis of Accounting: A basis of accounting which are available for appropriation and expenditure in which revenues are recognized in the accounting in the current year. period in which they are earned and expenses are recognized in the accounting period in which they are Base Budget: The on-going expense of continuing incurred. the existing service levels.
Adopted Budget: The budget that is approved by Basis of Accounting: The methodology used to the City Council. The adopted budget is authorized by determine when revenues and expenses and their ordinance. impact on related assets and liabilities are recognized in the accounts and reported in the City’s financial Ad Valorem: In proportion to value. A basis for levy statements. of taxes on property. Bond: A written promise to pay a sum of money (the Ad Valorem Tax: A tax based on the value of real face amount of the bond) on a specific future date(s) and personal property commonly called property tax. (the bond maturity date) together with periodic interest at a specified rate(s). Allot: To divide an appropriation into amounts, which may be encumbered or expended during an allotment Bonded Debt: Portion of indebtedness represented period. by outstanding bonds.
Amended Budget: The adopted budget plus any Bond Ordinance: An ordinance or resolution budget amendments. authorizing a bond issue.
Annualize: Taking changes that occurred mid-year Bond Refinancing: The payoff and re-issuance of and calculating their costs for a full year, for the bonds to obtain better interest rates and/or bond purpose of preparing an annual budget. conditions.
Appraised Value (Assessed Valuation): The value Budget: An annual plan of financial operation of real and/or personal property assigned by the embodying an estimate of proposed expenditures for Assessor as a basis for levying property taxes. a given period and the estimated means of financing (Property values are established by the Hunt County them. The approved budget is authorized by Appraisal District). ordinance and thus specifies the legal spending limits for the fiscal year. Appropriation: An authorization made by the City Council which permits the City to incur obligations and Budget Adjustment: A procedure, established by the to make expenditures. City Charter, used to revise a budget amount after the budget has been adopted by City Council. Appropriation Ordinance: The official enactment by the City Council establishing the legal authority for Budget Calendar: The schedule of key dates which City officials to obligate and expend resources. the City follows in the preparation and adoption of the budget. Assessed Valuation: A valuation set upon real estate and other property by the Hunt County Budget Document: The instrument used by the Appraisal District to be used as a basis for levying budget-making authority to present a comprehensive taxes. financial plan of operations to the City Council.
Assets: Resources owned or held which have a Budget Message: The opening section of the budget monetary value. which provides the City Council and the public with a summary of the most important aspects of the budget, Attrition: A method of achieving a reduction in changes from previous years, and views and personnel by not refilling the positions vacated recommendations of the City Manager. through resignation, reassignment, transfer, retirement, or means other than layoffs. Budget Ordinance: The official enactment, by City Council, to legally authorize City Staff to obligate and Audit: A comprehensive review of the manner in expend the resources of the City. which the government’s resources were actually utilized. Budget Year: The fiscal year of the City which begins October 1 and ends September 30.
- 207 -
City of Greenville, Texas 2004-05 Annual Budget
Budgeted Amount: An authorization made by the Debt Service Fund: Fund used to account for the City Council that legally authorizes City staff to payment of principal and interest on general obligate and expend the resources of the City. obligation long-term debt.
CDBG: An acronym for Community Development Delinquent Taxes: Taxes which remain unpaid after Block Grant which is an annual federal grant. the date on which a penalty for nonpayment is attached. Property tax statements are mailed in Capital Budget: A plan of proposed capital outlays October and become delinquent if unpaid after and the means of financing them. January 31.
Capital Improvements Program (CIP): A long-range Department: A major administrative organizational plan for providing the capital outlays necessary to unit of the City, which indicates overall management insure that adequate services are provided to the responsibility of one or more activities. residents of the City. The plan includes improvements to, or the acquisition of, structural improvements and Deficit: The excess of expenditures over revenues major equipment purchases. during an accounting period.
Capital Projects Fund: A fund created to account for Depreciation: The process of estimating and financial resources to be used for the acquisition recording the expired useful life of a fixed asset which and/or the construction of major capital facilities or is used to distribute its cost over its useful life. equipment. Disbursement: The payment for goods and/or Capital Outlays: Expenditures for items which have a services by cash or check. useful life in excess of one year and a purchase cost of at least $5,000. Included in this category is the cost Division: A specific functional area within a City of land, buildings, permanent improvements, department. machinery, large tools, rolling and stationary equipment. Effective Tax Rate: Texas law prescribes a formula for calculating the effective tax rate. When property Cash Accounting: The basis of accounting in which values rise, the formula produces an effective tax rate transactions are recorded when cash is either that declines to produce the same maintenance and received or disbursed. operating tax revenue as the prior year. Adjustments are made for additional debt service, newly annexed Central Service Fund: An internal service fund property and newly constructed property. State law established by the City to account for the financing of requires that special notices be posted and published services provided to other departments. if, after prescribed adjustments, the tax rate is increased by 3% or more. If the increase is more than Certificates of Obligation (CO’s): Tax-supported 8%, the increase above 8% is subject to a possible bonds that are similar to general obligation bonds and rollback election by the voters. can be issued after meeting strict publication requirements and with final approval of the City Encumbrance: Any commitment of funds against an Council. appropriation. Encumbrance accounting is formally integrated into the accounting system for expenditure City Charter: The document that establishes the City control purposes. as an incorporated political subdivision (municipal Enterprise Fund: A fund established to account for government) in accordance with the statutes of the operations that are financed and operated in a State of Texas. The charter provides the form, roles manner similar to private business enterprise where and powers of the municipal government that is the the intent of the governing body is that the cost of City of Greenville. providing goods or services to the general public on a continuing basis be financed or recovered primarily Combined Summary Statement: A summary of two through user charges. or more funds presented on a single page that includes a total of the funds presented. Estimated Revenue: The amount of revenues projected to be collected during the fiscal year. Contingency: A budgetary appropriation reserve set aside for emergencies or unforeseen expenditures. Expenditures: Funds spent in accordance with budgeted appropriations on assets or goods and Contractual Services: Operational expenses related services obtained. to professional or technical services and other outside organizations. Expenses: A decrease in net total assets. Expenses represent the total cost of operations during a period Cost Allocation: A method of assigning indirect, regardless of the timing of related expenditures. general, and administrative costs to activities, functions, or outputs. FTE: Full time equivalent
Current Taxes: Taxes due within one year. Fiscal Year: A 12-month period to which the annual operating budget applies. (The City of Greenville has Debt Service: The City’s obligation to pay principal established October 1 through September 30 as its and interest of all bonds and other debt instruments. fiscal year.)
- 208 -
City of Greenville, Texas 2004-05 Annual Budget
Fixed Asset: Assets of a long-term character, which Infrastructure: Roads, bridges, streets, sidewalks, are intended to continue to be held or used. Examples curbs, gutters, drainage systems, lighting systems, of fixed assets include items such as land, buildings, water lines, wastewater lines and other improvements machinery, furniture, and other equipment. that are installed for the common good.
Franchise: A special privilege granted by a Intergovernmental Revenue: Revenues received government permitting the continued private use of from federal, state, and other local government public property such as city streets. sources in the form of grants, shared revenues, and payments-in-lieu of taxes. Franchise Fee: A fee paid for the use of City streets, alleys and property. Services requiring franchise Internal Service Fund: Fund used to account for the include electricity, natural gas, cable television, financing of goods or services furnished by a sanitation, taxi cab, water and wastewater. designated division to other divisions of the City on a cost-reimbursement basis. Fringe Benefits: Contributions made by the City to meet commitments or obligations for employee fringe Inventory: A detailed listing of property currently held benefits. Included are the City’s share of costs for by the City or GEUS. Social Security, pension, medical, and life insurance plans. Investments: Securities purchased and held for the production of income in the form of interest, Full Faith and Credit: A pledge of the general taxing dividends, rentals or base payments. power of a government to repay debt obligations (the term is typically used in reference to bonds). Lapsing Appropriation: An appropriation made for a certain period of time, generally for the budget year. Fund: An accounting entity with a self-balancing set At the end of the specified period, any unencumbered of accounts that record financial transactions for balance lapses or ends, unless otherwise provided by specific activities or government functions. law.
Fund Balance: The excess of a fund’s assets over Levy: To impose taxes, special assessments, or liabilities, reserves, and carryover. service charges for the support of City activities.
GAAP: Generally accepted accounting principles as determined through common practice or as promulgated by accounting standard setting bodies. Liabilities: Debt or other legal obligations arising out of transactions in the past which must be liquidated, GEUS: Acronym for Greenville Electric and Cable renewed, or refunded at some future date. This term Utility System does not include encumbrances.
GFOA: Government Financial Officers Association. Line-Item Budget: A budget prepared along A professional association of government finance departmental lines that focus on what is to be officers dedicated to the sound management of expended. government financial resources. Long-Term Debt: Debt with a maturity of more than GIS: Geographic Information Systems. A computer one year after the date of issuance. system which transforms geographically-referenced data into maps and other geographic relationship Modified Accrual Accounting: A basis of accounting information. Also a City division responsible for where expenditures are accrued, but revenues are maintaining the City’s GIS information. recorded when “measurable” or available for expenditure. General Fund: The fund established to account for services supported by property tax revenues. Object of Expenditure: An expenditure classification, referring to the lowest and most detailed level of General Obligation Bonds: Bonds which pledge the classification, such as electricity, office supplies, full faith, credit and taxing power of the issuing asphalt, and furniture. government. When issuing its general obligation bonds, the City pledges to levy whatever property tax Objective: Desired output oriented accomplishments, is needed to repay the bonds for any particular year. which can be measured and achieved within a given This type of bond requires voter approval. time frame. Achievement of the objective advances the activity and organization toward a corresponding Grants: Contributions or gifts of cash or other assets goal. from another government or other organization to be used or expended to support a specific function. Operating Budget: The portion of the budget that pertains to providing on-going services and includes Hunt County Tax Appraisal District: An entity general expenditures such as salaries and benefits, established by the State of Texas to insure uniform supplies, maintenance, contractual services and property appraisals for all taxing entities in Hunt operating capital items. County.
- 209 -
City of Greenville, Texas 2004-05 Annual Budget
Operating Expenses: The cost for personnel, Resolution: A special or temporary order of a materials, and equipment required for a department to legislative body: an order of a legislative body function. requiring less legal formality than an ordinance or statute. Operating Revenue: Funds the government receives as income to pay for ongoing operations. It includes Resources: Total dollars available for appropriation such items as taxes, fees from specific services, including estimated revenues, fund transfers and interest earnings, and grant revenues. Operating beginning fund balances. revenues are used to pay for day-to-day services. Retained Earnings: The excess of total assets over Ordinance: A formal legislative enactment by the total liabilities for an enterprise fund. Retained governing board of a municipality. earnings include both short-term and long-term assets and liabilities for an enterprise fund. Pay-as-you-go Basis: A term used to describe a financial policy by which capital outlays are financed Revenue: Funds that the government receives as from current revenues rather than through borrowing. income. It includes such items as tax payments, fees from specific services, receipts from other Payment-In-Lieu of Taxes (PILOT): An agreement, governments, fines, forfeitures, shared revenues, and generally made by a tax exempt entity that receives interest income. City services, to pay a specified sum of money to the City. Both the Water Utilities Fund and GEUS make Revenue Bonds: Bonds whose principal and interest payments-in-lieu of taxes to the City’s General Fund. are payable exclusively from a revenue enterprise or project, pledged as the funding source before Performance Measure: Data collected to determine issuance. how effective or efficient a program is in achieving its objectives. Sales Tax: A general tax on certain retail sales. The City’s current sales tax rate is 8.5% consisting of Personal Services: Expenditures for salaries, wages, 6.25% for the State of Texas; 1.375% for the City; and fringe benefits of a government’s employees. .5% for Hunt County, and .125% for Greenville Industrial Development Corporation. Personal Property: Property classified by the State Property Tax Board including non-business vehicles, Source of Revenue: Revenues are classified utilities, businesses and other tangible and intangible according to their source or point of origin. personal properties. Special Assessment: A compulsory levy made Personal Services: Costs related to compensating against certain properties to defray a part of the cost employees, including salaries, wages, insurance of a specific improvement or services (such as curbs payroll taxes and retirement contributions. and gutters) deemed to primarily benefit those properties. Prior-Year Encumbrances: Obligations from previous fiscal years in the form of purchase orders, Special Revenue Fund: A fund used to account for a contracts, or salary commitments which are specific revenue source (other than special chargeable to an appropriation, and for which a part assessments, expendable trusts or for major capital of the appropriation is reserved. They cease to be projects) that are legally restricted to expenditures for encumbrances when the obligations are paid or specific purposes, or have been segregated by otherwise terminated. financial policy to be maintained separately.
Property Tax: An ad valorem tax levied on both real TIF: Acronym for Tax Increment Financing and personal property according to the property’s valuation and the tax rate. Tax Base: The total value of all real and personal property in the City as of January 1st of each year as Proposed Budget: Financial plan initially developed certified by the Appraisal District. by departments and presented by the City Manager to the City Council for approval. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for RFP: Acronym for Request for Proposal. the common benefit of the people. This term does not include specific charges made against particular Real Property: Property classified by the state persons or property for current or permanent benefit, Property Tax Board including residential single and such as special assessments. multi-family, vacant lots, acreage, farm and ranch improvements, commercial and industrial, and oil, gas Tax Levy: The result of multiplying the ad valorem and other mineral reserves. property tax rate per one hundred dollars times the tax base. Reserves: An account used to indicate that a portion of a fund balance is restricted for a specific purpose.
- 210 -
City of Greenville, Texas 2004-05 Annual Budget
Tax Rate: The rate applied to all taxable property Unencumbered Balance: The amount of within the city limits. The rate is comprised of two undesignated fund balance that is available for future components: the debt service rate, which covers the purposes. interest and principal on bonds and other debt secured by property tax revenues, and the Unreserved Fund Balance: The portion of a fund’s maintenance & operations rate, which covers such balance that is not restricted for a specific purpose things as salaries, utilities, and day to day operations. and is available for general appropriation.
Tax Roll: The official list showing the amount of taxes Working Capital: The current assets less the current levied against each taxpayer or property. liabilities of a fund. For budgetary purposes, working capital is generally used to reflect the available Transfers: Funds transferred from one fund to resources of enterprise funds another fund for specific purposes: i.e., debt service, reimbursement for services. Work Program: A plan of work proposed to be done during a particular period by the government in User Fees: The payment of a fee for direct receipt of carrying out its assigned activities. a public service by the party benefiting from the service.
- 211 -
City of Greenville, Texas 2004-05 Annual Budget
Mini Grand Prix
- 212 -