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Annual Operating Budget 2011-2012 History of Round Rock

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Annual Operating Budget 2011-2012 History of Round Rock Annual Operating Budget 2011-2012 History of Round Rock ...Our Story Settlers began arriving in the area in the late 1830s and built Kenney Fort on the south side of Brushy Creek. In 1850, the original town, called Brushy, was established on the north side of the creek near the “round rock.” This historic table-shaped rock still marks a Brushy Creek crossing of the famed Chisholm Trail. In 1854, Brushy was renamed Round Rock. The town served as a stop on the Chisholm Trail through- out the 1860s and the early 1870s. In 1876, the residents moved the town about one mile due east to take advantage of the newly constructed International and Great Northern Railroad line (later know as the Missouri Pacific) which bypassed the old town. Round Rock was officially incorporated in 1913. Today, the Old Town section still contains many historic structures and is the centerpiece of an evolving, his- torical, recreational and commercial area. www.roundrocktexas.gov City of Round Rock Annual Budget For the Fiscal Year OCTOBER 1, 2011 • SEPTEMBER 30, 2012 CITY LEADERSHIP: ALAN McGRAW Mayor CARLOS T. SALINAS Mayor Pro-Tem- Place 4 CRAIG MORGAN Council Member - Place 1 GEORGE WHITE Council Member - Place 2 JOE CLIFFORD Council Member - Place 3 JOHN MOMAN Council Member - Place 5 KRIS WHITFIELD Council Member - Place 6 STEVE NORWOOD City Manager LAURIE HADLEY Assistant City Manager BRYAN WILLIAMS Assistant City Manager Published in accordance with the City of Round Rock Home Rule Charter www.roundrocktexas.gov i Budget Presentation Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Round Rock, Texas for its annual budget for the fiscal year beginning October 1, 2010. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe that our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. ii www.roundrocktexas.gov Table of Contents City of Round Rock 2011-2012 Operating Budget Budget Message Executive Summary 1 Budget Message 7 City Profile Round Rock City Council 30 City Organization Chart 31 Geographic Description 32 History of Round Rock 33 City Population 36 Tax Bill for Average Home 37 Jobs in Round Rock 38 Taxable Property Values 39 Round Rock Citizens Served 40 History of Property Tax 41 Sales Tax Revenue Analysis 42 Property Taxes per Capita 43 Building Permits Issued 44 Budget Summaries Financial Summaries for All Funds 45 Combined Financial Summaries for All Funds 49 Individual Summaries of Revenues & Expenditures 52 Revenue & Expenditure Graphs 65 Revenue Estimates General Fund 71 Debt Service Funds 76 Drainage Fund 78 Water/Wastewater Utility Fund 79 Utility Impact Fees Fund 81 Hotel Occupancy Tax Fund (H.O.T.) 82 Law Enforcement Fund 83 Parks Improvement & Acquisitions Fund 84 Municipal Court Fund 85 Library Fund 86 Tree Replacement Fund 87 PEG Fund 88 www.roundrocktexas.gov iii Table of Contents Strategic Plan Strategic Plan 89 City Wide Measures City Wide Measures - Scorecards 113 General Fund Expenditures Administration 123 Finance 129 Fire 135 Fiscal Support 141 General Services 143 • Building Construction and Facility Maintenance 144 • Vehicle Maintenance Facility 149 Human Resources 155 Information Technology & Communications 161 Inspection Services 167 Legal Services 171 Library 173 Municipal Court 179 Parks & Recreation 185 Planning & Development Services 191 Police 197 Purchasing 203 Transportation Administration 209 Transportation Operations and Maintenance 215 Debt Service Funds Expenditures Interest & Sinking G.O. Bonds 221 Interest & Sinking Revenue Bonds 223 Drainage Fund Expenditures Drainage Fund 225 Water/Wastewater Utility Fund Expenditures Utilities Administration 233 Utility Billings & Collections 239 Utility Debt Service & Transfers 245 Utility Environmental Services 247 Wastewater Line Maintenance 253 Wastewater Systems Support 258 iv www.roundrocktexas.gov Table of Contents Water/Wastewater Utility Fund Expenditures Cont. Wastewater Treatment Plant 264 Water Line Maintenance 269 Water Systems Support 275 Water Treatment Plant 281 Capital Projects Funds Expenditures Capital Improvement Program 287 CIP Project Cost Summary 296 CIP Funding Summary 301 CIP Project Funding Detail 302 CIP Project Proposed Expenditures 308 Estimated Annual Operating Cost Detail 315 Special Revenue Funds Expenditures Hotel Occupancy Tax Fund 317 Law Enforcement Fund 325 Parks Improvement & Acquisitions Fund 327 Municipal Court Fund 329 Library Fund 331 Tree Replacement Fund 333 PEG Fund 335 Debt Schedules Schedule of Bonded Debt by Purpose 337 Schedule of General Obligation Debt Service 340 Schedule of Revenue Bonds - Debt Service & H.O.T. 342 General Obligation Bonds Payment Schedule 344 Revenue Bonds Payment Schedule 346 Tax Information and Levy Property Tax Summary 347 Property Tax Analysis 348 Property Tax & Debt Summary 349 Personnel Schedules Authorized Personnel by Fund 351 Pay & Classification 353 www.roundrocktexas.gov v Table of Contents Capital Outlay Detail General Fund 369 Drainage Fund 371 Water/Wastewater Utility Fund 371 Financial Statistics Net Assets by Component 373 Changes in Net Assets 374 Fund Balances of Governmental Funds 376 Changes in Fund Balances of Governmental Funds 378 Actual & Taxable Assessed Value of Property 380 Property Tax Rates - Direct and Overlapping Governments 381 Principal Property Taxpayers 382 Property Tax Levies and Collections 383 Taxable Sales by Category 384 Hotel Tax Payers/Hotel Occupancy Tax Collection History 386 Ratios of Outstanding Debt by Type 387 Ratios of Net General Bonded Debt Outstanding 388 Computation of Direct and Overlapping Debt 389 Legal Debt Margin Information 390 Schedule of Revenue Bond Coverage 392 Demographic & Economic Statistics 393 Principal Employers 394 Full-Time Equivalent City Government Employees 395 Operating Indicators 396 Capital Asset Statistics 398 Top Ten Water Customers 400 Water/Sewer Retail Rates 401 Appendix Budget Calendar 403 Home Rule Charter 404 Ordinances 409 Revenue Footnotes 428 Glossary 430 Acronyms 435 vi www.roundrocktexas.gov Budget Message Budget Message Budget Message Executive Summary Budget Message Executive Summary September 30, 2011 The Honorable Mayor, Mayor Pro-Tem and City Council City of Round Rock, Texas Presented herewith is the City Manager’s adopted operating budget for fiscal year October 1, 2011 through September 30, 2012. This document contains spending plans and revenue estimates for the General Fund, the Debt Service Fund, the Water/Wastewater Utility Fund, and the Drainage Fund. The total adopted operating budget is $137,415,253. This figure includes $83,345,011 for the General Fund (a 2.3% increase from prior year), $12,605,858 for the Debt Service Fund, $39,914,521 for the Water/Wastewater Utility Fund and $1,549,863 for the Drainage Fund. Spending plans and revenue estimates are provided for the Special Revenue Funds with expenditures as fol- lows: $2,324,770 for the Hotel Occupancy Tax Fund, $597,696 for the Parks Improvements & Acquisitions Fund, $6,000 for the Library Fund, $109,975 for the Municipal Court Fund, $486,700 for the Tree Replace- ment Fund, $454,357 for the Law Enforcement Fund, and $150,000 for the Public Educational Access Fund. The City continues to take a conservative, long-term approach to its financial and operational planning. The City’s strategic plan, Game On 2060, was adopted in 2009 containing short and long-term goals and strategies that will take Round Rock from the current population to ultimate build out population of 300,000. The decisions that are made now will strongly influence what the City will look like and how it will operate for years to come. With this in mind, City staff has been challenged with this budget to con- sider both the short and long-term implications of the recommendations. General Fund Financial Planning & Budget Approach Despite the economic slowdown nationwide, indicators show that both the regional and Round Rock econo- mies remain healthy in economic activity and continue to experience population growth. www.roundrocktexas.gov 1 Budget Message Executive Summary Executive Summary (Continued) Round Rock is more attentive to the health of its economy due to the reliance on commerce to produce sales tax revenue. Our primary revenue source, sales tax, has seen a stabilization trend for the past two years, and continued for FY 2011. For FY 2012, property values have seen a slight decrease and economic growth appears to continue at a steady pace. Although these indicators are encouraging, a conservative budget strategy was utilized. Major destination retail hubs continue to provide expansions and diversification of Round Rock’s economy. The City also maintains its economic development partnership with the Round Rock Chamber of Commerce to continue to help diversify the economic base. In July of 2011, Emerson Process Management (which delivers automation technologies and services to the chemical, oil and gas, and other industries) announced that it would relocate to Round Rock. Emerson will move 750 highly skilled professional employees, and expects to create another 125 positions over the next three years. This will have a significant economic impact on the local
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