FY 2005 – 2006 Operating Budget
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RR.Cover.2005 12/1/05 10:29 PM Page 1 Annual Operating Budget 2005-2006 Round Rock Settlers began arriving in the area in the late 1830’s 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 table-shaped rock outcropping still marks the 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 throughout the 1860’s and the early 1870’s. 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 known as the Missouri Pacifi c) which bypassed the old town. Round Rock was offi cially incorporated in 1913. Today, the Old Town section still contains many historic structures and is the centerpiece of an evolving, historical, recreational and commercial area. City of Round Rock Annual Budget For the Fiscal Year OCTOBER 1, 2005 • SEPTEMBER 30, 2006 CITY LEADERSHIP: NYLE MAXWELL Mayor ALAN McGRAW Mayor Pro-Tem RUFUS HONEYCUTT Council Member JOE CLIFFORD Council Member SCOTT RHODE Council Member CARLOS SALINAS Council Member Open Council Member JAMES R. NUSE City Manager DAVID KAUTZ Assistant City Manager/Chief Financial Offi cer Published in accordance with the City of Round Rock Home Rule Charter 1 The Government Finance Offi cers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Round Rock, Texas for its annual budget for the fi scal year beginning October 1, 2004. 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 fi nancial plan, and as a communications device. This award is valid for the 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. 2 City of Round Rock 2005-2006 Operating Budget Table Of Contents Table of Contents 3 Budget Message Budget Message 7 City Profi le City Council 29 City Organization Chart 31 Geographic Description 32 City History 33 City Population 38 Tax Bill for Average Home 39 Jobs in Round Rock 40 Taxable Property Values 41 Round Rock Citizens Served 42 Sales Tax Revenue Analysis 43 Property Taxes per Capita 44 Building Permits Issued 45 Budget Summaries Financial Summaries for All Funds 47 Combined Financial Summaries for All Funds 50 Individual Summaries of Revenues & Expenditures 53 Revenue and Expenditures Graphs 63 Revenue Estimates General Fund 69 Debt Service Funds 74 Water/Wastewater Utility Fund 76 Utility Impact Fees Fund 78 Hotel Occupancy Tax Fund 79 Law Enforcement Fund 80 Ron Sproull Memorial Endowment Fund 81 Municipal Court Fund 82 Library Fund 83 3 Table Of Contents (Cont.) General Fund Expenditures Administration 85 Legal Services 95 Planning & Community Development 101 Information Technology & Communications 111 Building Inspections 117 Finance 123 Purchasing 131 General Services 139 Library 143 Police 153 Fire 163 Parks & Recreation 173 Human Resources 183 Engineering & Development Services 193 Street 203 Transportation Services Engineering & Administration 211 City Shop 221 Municipal Court 227 Debt Service Funds Expenditures Interest & Sinking G.O. Bonds Debt 235 Interest & Sinking Revenue Bonds Debt 237 Water / Wastewater Utility Fund Expenditures Utilities Administration 239 Water Treatment Plant 247 Water Systems Support 255 Water Line Maintenance 261 Wastewater Treatment Plant 267 Wastewater Systems Support 271 Wastewater Line Maintenance 279 Environmental Services 287 Utility Billings & Collections 295 Utility Debt Service & Transfers 301 4 Table Of Contents (Cont.) Capital Projects Funds Expenditures Capital Improvement Program 303 CIP Project Cost Summary 313 CIP Funding Summary 318 CIP Program Project Funding Detail 319 CIP Program Project Proposed Expenditures 327 Estimated Annual Operating Cost Detail 334 Special Revenue Funds Expenditures Hotel Occupancy Tax Fund 337 Law Enforcement Fund 343 Ron Sproull Memorial Endowment Fund 345 Municipal Court Fund 347 Library Fund 349 Debt Schedules Schedule of Bonded Debt by Purpose 352 Schedule of General Obligation Debt Service 354 Schedule of Revenue Bonds Debt Service 356 Schedule of Hotel Occupancy Tax (H.O.T.) Revenue Bonds 356 General Obligation Bonds Payment Schedule 358 Revenue Bonds Payment Schedule 360 Tax Information and Levy Property Tax Summary 361 Property Tax Analysis 362 Property Tax Debt Summary 363 Personnel Schedules Authorized Personnel by Fund 365 Pay & Classifi cation 367 Capital Outlay Detail General Fund 383 Water / Wastewater Utility Fund 386 Financial Statistics Statistics 390 5 Table Of Contents (Cont.) Appendix Budget Calendar 409 Home Rule Charter/Financial Administration 410 Ordinances 414 Revenue Footnotes 421 Glossary of Terms 424 Finance Department Staff 429 6 Budget Message September 22, 2005 The Honorable Mayor, Mayor Pro-Tem and City Council City of Round Rock, Texas Dear Mayor Maxwell, Mayor Pro-Tem McGraw and Members of the Council: Presented herewith is the adopted operating budget for fi scal year October 1, 2005 through September 30, 2006. This document contains spending plans and revenue estimates for the General Fund, the Debt Service Funds, the Water/Wastewater Utility Fund and Special Revenue Funds. The total operating budget is $107,948,576 a 7.3% increase over the 2004-2005 revised budget. This fi gure includes $70,595,268 for the General Fund, $10,302,869 for the Debt Service Funds and $27,050,439 for the Water/Wastewater Utility Fund. Spending plans and revenue estimates are provided for Special Revenue Funds with expenditures as follows: $1,720,000 for the Hotel Occupancy Tax Fund, $75,500 for the Municipal Court Fund, $3,000 for the Ron Sproull Memorial Fund and $3,400 for the Library Fund. Following the City’s Strategic Plan (provided below), population projections, departmental operating plans and specifi c guidelines issued by the City Manager, the operating departments developed the basic spending plan contained in this document. The spending plan provides funding for basic services, critical needs, equipment replacement, facility upgrades and expanded programs as discussed on the following pages. The City’s operating departments have continued the development of two-year budgets this year in an effort to identify the impact of current year programs and commitments on the future. The second year budget is not formally adopted in the budget process but is presented as an aid to decision making. The second year presentation (2006-2007 projected budget) refl ects only the extended cost of the programs and operating commitments, which are adopted for 2005-2006. As illustrated in the Budget Summary section (please see the Budget Summaries Tab), this budget plan adheres to the City’s fi nancial policies and preserves the City’s strong fi nancial position while providing excellent levels of service. Budget Message Document Organization and Presentation This budget document is intended to give the reader a comprehensive view of funding for the City’s day-to-day operations, scheduled capital improvement expenditures and principal and interest payments for outstanding long-term debt and capital leases. The operations are organized into programs of service or operating departments to give the public a clear idea of how resources are allocated. The City Profi le Tab presents an informative overview of Round Rock. A list of Council members, an organizational chart, location and a history of the City is provided along with charts and graphs illustrating historical trends for important operating infl uences such as building activity, sales tax collections, and taxable property values. The Budget Summaries Tab includes a summary of the budgeted revenue and expenditures for each operating fund mentioned above. Also illustrated is the effect this budget has on the fund balance or working capital for each fund. The Revenue Estimates Tab contains line item detail for all operating revenue, including previous year comparisons. Reasons for changes in major revenue sources and major revenue trends are discussed later in this budget message. The Footnotes section of the Appendix Tab also has brief information about individual revenue line items. The General Fund Expenditures Tab provides a program of services for each operating department with prior year actual and future year projected comparisons. Additionally, an organizational chart is provided for each department along with highlights of prior year accomplishments and signifi cant changes planned for the upcoming year. Generally, measures of demand, input, output, effi ciency, effectiveness, and staffi ng levels are also provided, along with key departmental goals and funding sources. A similar presentation is provided for the Water/Wastewater Utility operations under the Water/Wastewater Utility Fund Expenditures Tab. The Debt Service Funds Expenditures Tab provides a summary of the annual principal and interest payments for all outstanding bonded debt and capital leases. Current capital improvements are summarized behind the Capital Projects Funds Expenditures Tab. Capital improvements are major construction projects or improvements to the City’s infrastructure and have a long useful life. Typically, the improvements are funded with borrowed funds (bonds, certifi cates of obligation and capital leases), transfers from an operating fund and, in the case of the utility system, capital recovery fees. The Special Revenue Funds Expenditures Tab provides a detailed spending plan for funds which account for proceeds of specifi c revenue sources that are legally restricted for certain purposes. The Debt Schedules Tab provides details on outstanding debt including its purpose, amount outstanding and a payment schedule. The Tax Information and Levy Tab provides a calculation of the City property tax rate, a historical presentation of the property tax rate and a property tax and debt summary schedule.