2012 This page left blank intentionally. City of Bryan Fiscal Year 2012 Annual Budget Table of Contents Transmittal Letter City Manager’s Transmittal Letter ......................................................................................................................... i Introduction Principal City Officials ......................................................................................................................................... 1 GFOA Distinguished FY2010 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 Document Structure ....................................................................................................................................... 7 Financial Structure ......................................................................................................................................... 7 Fund Structure (Charts) ................................................................................................................................. 8 Budget Basis of Presentation ........................................................................................................................ 8 Basis of Accounting ....................................................................................................................................... 8 Balanced Budget ........................................................................................................................................... 9 Budget Process ............................................................................................................................................. 9 Financial Policies Legal Requirements for the Budget ............................................................................................................. 10 Fund Balance Overview .............................................................................................................................. 10 Debt Policy Overview .................................................................................................................................. 10 Investment Policy Overview ........................................................................................................................ 14 Capitalization Policy Overview .................................................................................................................... 14 Budget Overview Budget Summary Budget Revenues ........................................................................................................................................ 15 Revenue Chart by Type ............................................................................................................................... 16 Budget Appropriations ................................................................................................................................. 16 Expenditures Chart by Category ................................................................................................................. 17 Summary of Revenue and Expenses for All Funds ..................................................................................... 18 All Funds Summary ..................................................................................................................................... 19 Revenues – by Type .................................................................................................................................... 20 Expenses – by Category ............................................................................................................................. 21 Tax Rate and Estimated Assessed Valuation ............................................................................................. 22 Net Assessed Property Value 2002-2011 (Graph) ...................................................................................... 23 Property Tax Rate 2002-2011 (Graph) ........................................................................................................ 23 Summary of Authorized Positions ............................................................................................................... 24 General Fund General Fund Overview General Fund Description ............................................................................................................................ 25 Fiscal Year 2012 Revenues ........................................................................................................................ 25 Fiscal Year 2012 Expenditures .................................................................................................................... 25 General Fund Summary .............................................................................................................................. 27 Summary of Revenues by Type .................................................................................................................. 28 Summary of Expenses by Department ........................................................................................................ 29 Executive Services ......................................................................................................................... 30 Communications & Marketing ......................................................................................................... 32 Neighborhood – Youth Services ..................................................................................................... 34 Internal Audit................................................................................................................................... 36 City Secretary ................................................................................................................................. 38 Council Services ............................................................................................................................. 40 Municipal Court ............................................................................................................................... 42 Legal Services ................................................................................................................................ 44 Non-Departmental Payments/Transfers ......................................................................................... 46 Fiscal Services ............................................................................................................................... 48 Information Technology ................................................................................................................. 52 Human Resources .......................................................................................................................... 54 Engineering Services ...................................................................................................................... 56 Streets & Drainage ......................................................................................................................... 60 Traffic .............................................................................................................................................. 62 Fleet Administration ........................................................................................................................ 64 Facilities Administration .................................................................................................................. 66 Police Services ............................................................................................................................... 68 Fire & Emergency Operations Center ............................................................................................ 72 Parks and Recreation ..................................................................................................................... 74 Bryan – College Station Library Services ....................................................................................... 78 Development Services .................................................................................................................... 82 Special Projects Administration ...................................................................................................... 86 Enterprise Funds Enterprise Funds Overview Fund Descriptions ........................................................................................................................................ 89 Enterprise Fund Revenues Graph ..............................................................................................................