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Operating Budget Fiscal Year 2013-2014

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Operating Budget Fiscal Year 2013-2014 Operating Budget Fiscal Year 2013-2014 City of San Angelo Annual Operating Budget City of San Angelo, Texas Fiscal Year October 1, 2013 through September 30, 2014 THIS BUDGET WILL RAISE MORE TOTAL PROPERTY TAXES THAN LAST YEAR’S BUDGET BY $526,345 (1.86%), AND OF THAT AMOUNT, $328,722 IS TAX REVENUE TO BE RAISED FROM NEW PROPERTY ADDED TO THE TAX ROLL THIS YEAR City of San Angelo Table of Contents INTRODUCTION Distinguished Budget Presentation Award 2013 .......................................................... i Budget Message ........................................................................................................... ii Principal Officials .......................................................................................................... 1 Organizational Chart ..................................................................................................... 3 Vision Statement .......................................................................................................... 5 City Council Vision ........................................................................................................ 6 COMMUNITY PROFILE Community Profile ...................................................................................................... 13 Map of Single Member Districts ................................................................................. 23 Major Employers ........................................................................................................ 24 FISCAL OVERVIEW Ordinance Adopting the Budget ................................................................................. 25 Ordinance Levying Taxes ............................................................................................ 34 Budget Preparation & Development Policy ............................................................... 37 Fund Balance Policy .................................................................................................... 40 Budget Process/Calendar ........................................................................................... 41 Accounting Statements .............................................................................................. 43 Revenue and Trend Overview .................................................................................... 48 Principal Taxpayers ..................................................................................................... 52 Property Tax Rates and Levies .................................................................................... 53 Property Tax Rate History Graph ................................................................................ 54 Property Tax Levies and Collections ........................................................................... 55 Ratio of Net General Bonded Debt to Assessed Value ............................................... 56 Statement of Legal Debt Margin ................................................................................ 57 Summary of Debt Service Requirements to Maturity ................................................ 58 Debt Service Requirements General Obligation Bonds .............................................. 59 Debt Service Requirements Water Utility Bonds ....................................................... 60 Debt Service Requirements Wastewater Utility Bonds .............................................. 61 Debt Service Requirements State Office Building ...................................................... 62 General Interest and Redemption Fund ..................................................................... 63 FINANCIAL SUMMARIES Consolidated Statement of Funds .............................................................................. 64 Budget Summary by Fund Type.................................................................................. 65 General Fund Revenues .............................................................................................. 66 General Fund Revenue Graph .................................................................................... 67 General Fund Expenditures ........................................................................................ 68 General Fund Expenditures by Department Graph .................................................... 70 City of San Angelo Table of Contents General Fund Expenditures by Category Graph ......................................................... 71 General Debt Service Fund ......................................................................................... 72 General Fund Equipment Replacement ..................................................................... 73 General Fund Capital Projects Fund ........................................................................... 74 Intergovernmental Fund ............................................................................................ 75 TIRZ ............................................................................................................................. 76 Community Development Block Grant....................................................................... 77 HOME Program ........................................................................................................... 78 Designated Revenue Fund .......................................................................................... 79 Lake Nasworthy Trust ................................................................................................. 80 Texas Bank Sports Complex ........................................................................................ 82 Civic Events Fund ........................................................................................................ 83 Fort Concho ................................................................................................................ 84 Fairmount Cemetery .................................................................................................. 85 State Office Building ................................................................................................... 86 Airport Operating Fund .............................................................................................. 87 Airport PFC Fund ........................................................................................................ 88 Airport Capital Fund ................................................................................................... 89 Solid Waste Enterprise Fund ...................................................................................... 90 Stormwater Fund ........................................................................................................ 91 Water Enterprise Fund ............................................................................................... 92 Water Enterprise Fund Graphs ................................................................................... 93 Water Debt Service Fund ........................................................................................... 94 Water Supply Capital Projects .................................................................................... 95 Wastewater Enterprise Fund...................................................................................... 96 Wastewater Enterprise Fund Graphs ......................................................................... 97 Wastewater Debt Service Fund .................................................................................. 98 Wastewater Capital Projects Fund ............................................................................. 99 Vehicle Maintenance Internal Service Fund ............................................................. 100 Communications Internal Service Fund ................................................................... 101 City Health Internal Service Fund ............................................................................. 102 Property/Casualty Internal Service Fund ................................................................. 103 Workers Compensation Internal Service Fund ......................................................... 104 BUDGET DETAIL General Government Organizational Chart.............................................................. 105 City Council .............................................................................................................. 106 City Manager ............................................................................................................ 107 Legal .......................................................................................................................... 110 City Clerk .................................................................................................................. 113 Public Information ................................................................................................... 117 Municipal Court ........................................................................................................ 120 Emergency Management ......................................................................................... 124 Facilities Maintenance .............................................................................................. 126 Construction Management ...................................................................................... 128 City of San Angelo Table of Contents Human Resources and Risk
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