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Fiscal Year 2013 Budget Adopted

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Fiscal Year 2013 Budget Adopted ¾ÉÎÄ»ÇζùÄÅɺ¹Ê¹¼ºÉ <PM/WWL4QNM<M`I[;\aTM<5 ¾È¸¶Á®º¶Ç This page left blank intentionally. City of Bryan Fiscal Year 2013 Adopted Annual Budget Table of Contents Transmittal Letter City Manager’s Transmittal Letter ......................................................................................................................... i Introduction Principal City Officials ......................................................................................................................................... 1 GFOA Distinguished FY2011 Budget Presentation Award ................................................................................. 2 Mission Statement & Strategic Initiatives ............................................................................................................ 3 Budget Calendar .................................................................................................................................................. 4 Organizational Chart ........................................................................................................................................... 5 Single Member (City Council) District Map .......................................................................................................... 6 Budget Introduction Document Key Elements ............................................................................................................................... 7 Fund Types .................................................................................................................................................... 8 Fund Structure (Chart) ................................................................................................................................... 9 Basis of Presentation ................................................................................................................................... 10 Basis of Accounting ..................................................................................................................................... 10 Balanced Budget ......................................................................................................................................... 10 Budget Process ........................................................................................................................................... 10 Financial Policies Legal Requirements for the Budget ............................................................................................................. 12 Fund Balance Overview .............................................................................................................................. 12 Debt Policy Overview .................................................................................................................................. 12 Investment Policy Overview ........................................................................................................................ 13 Capitalization Policy Overview .................................................................................................................... 14 Budget Overview Budget Summary Budget Revenues ........................................................................................................................................ 17 Revenue by Type (Chart) ............................................................................................................................ 18 Budget Appropriations ................................................................................................................................. 18 Expenditures by Category (Chart) ............................................................................................................... 19 Summary of All Funds ................................................................................................................................. 20 Change in Fund Balance-By Fund .............................................................................................................. 21 Revenue by Type-All Funds……………………………………………………………………………………… .22 Expenses-by Category ................................................................................................................................ 23 Property Tax Calculation and Distribution ................................................................................................... 24 Net Assessed Property Value 2003-2012 (Graph) ...................................................................................... 25 Property Tax Rate 2003-2012 (Graph) ........................................................................................................ 25 Summary of Authorized Positions ............................................................................................................... 26 General Fund General Fund Overview General Fund Description ............................................................................................................................ 27 General Fund Summary .............................................................................................................................. 29 Fiscal Year 2013 Revenues ........................................................................................................................ 30 Fiscal Year 2013 Expenditures .................................................................................................................... 31 Summary of Expenditures by Department Public Safety Municipal Court ............................................................................................................................... 32 Police Services ............................................................................................................................... 34 Bryan Animal Center ...................................................................................................................... 38 Fire Services ................................................................................................................................... 40 General Fund - continued Public Works Engineering Services ...................................................................................................................... 42 Streets & Drainage ......................................................................................................................... 46 Traffic .............................................................................................................................................. 50 Community Services Neighborhood-Youth Services ............... …………………….……………………………………….. 54 Community Development Admin .................................................................................................... 56 Bryan – College Station Library Services ....................................................................................... 58 Development Services .................................................................................................................... 60 Parks and Recreation ..................................................................................................................... 64 Support Services Fiscal Services................................................................................................................................ 66 Communications & Marketing......................................................................................................... 68 Information Technology ................................................................................................................. 70 Human Resources .......................................................................................................................... 74 Facilities Administration…………………………………………… ………………………………….. 76 Fleet Administration ........................................................................................................................ 78 General Administration Executive Services ......................................................................................................................... 80 Internal Audit................................................................................................................................... 82 City Secretary ................................................................................................................................. 84 Council Services ............................................................................................................................. 86 Legal Services ................................................................................................................................ 88 Payments to Other Agencies ................................................................................................................ 90 Enterprise Funds Enterprise Funds Overview Fund Descriptions ........................................................................................................................................ 91 Enterprise Fund Revenues Graph ............................................................................................................... 95 Enterprise Fund Expenses Graph ............................................................................................................... 95 Water Fund .................................................................................................................................................
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