This page left intentionally blank Cover Page This budget will raise more total property taxes than last year's budget by $854,896, or 3.94%, and of that amount $515,438 is tax revenue to be raised from new property added to the tax roll this year. The above statement is required by Section 102.005(b), Loc. Gov. Code as amended by HB 3195 of the 80th Texas Legislature. This page left intentionally blank City of Bryan Fiscal Year 2010 Annual Budget Table of Contents Cover Page Required by Texas HB 3195 Transmittal Letter City Manager’s Transmittal Letter ........................................................................................................................ 1 Introduction Principal City Officials ......................................................................................................................................... 3 GFOA Distinguished FY2010 Budget Presentation Award ................................................................................. 4 Mission Statement & Strategic Initiatives ............................................................................................................ 5 Budget Calendar .................................................................................................................................................. 6 Organizational Chart ........................................................................................................................................... 7 Single Member (City Council) District Map .......................................................................................................... 8 Budget Introduction Document Key Elements ............................................................................................................................... 9 Document Structure ....................................................................................................................................... 9 Financial Structure ......................................................................................................................................... 9 Fund Structure (Charts) ............................................................................................................................... 10 Budget Basis of Presentation ...................................................................................................................... 10 Basis of Accounting ..................................................................................................................................... 10 Balanced Budget ......................................................................................................................................... 11 Budget Process ........................................................................................................................................... 11 Financial Policies Legal Requirements for the Budget ............................................................................................................. 12 Fund Balance Overview .............................................................................................................................. 12 Debt Policy Overview .................................................................................................................................. 12 Investment Policy Overview ........................................................................................................................ 16 Capitalization Policy Overview .................................................................................................................... 16 Budget Overview Budget Summary Budget Revenues ........................................................................................................................................ 17 Budget Appropriations ................................................................................................................................. 18 Revenue & Expenditures Charts by Type/Category .................................................................................... 19 Summary of All Funds ................................................................................................................................. 20 Summary of Revenues by Type & Summary of Expenses by Category ..................................................... 21 Tax Rate and Estimated Assessed Valuation ............................................................................................. 22 Net Assessed Property Value 2000-2009 (Graph) ...................................................................................... 23 Property Tax Rate 2000-2009 (Graph) ........................................................................................................ 23 Summary of Authorized Positions ............................................................................................................... 24 General Fund General Fund Overview General Fund Description ............................................................................................................................ 25 Fiscal Year 2010 Revenues ........................................................................................................................ 25 Fiscal Year 2010 Expenditures .................................................................................................................... 26 General Fund Summary .............................................................................................................................. 27 Summary of Revenues ................................................................................................................................ 28 Summary of Expenditures by Department .................................................................................................. 29 Public Safety Municipal Court ............................................................................................................................... 30 Police Services ............................................................................................................................... 32 Fire & Emergency Operations Center ............................................................................................ 36 Public Works Public Works Administration ........................................................................................................... 38 Public Works Call Center ................................................................................................................ 40 Engineering Services ...................................................................................................................... 42 Streets & Drainage ......................................................................................................................... 44 Traffic .............................................................................................................................................. 46 Facilities Administration .................................................................................................................. 48 Fleet Administration ........................................................................................................................ 50 Community Services Neighborhood – Youth Services ..................................................................................................... 52 Community Development Administration ....................................................................................... 54 Bryan – College Station Library Services ....................................................................................... 56 Development Services .................................................................................................................... 60 Parks and Recreation ..................................................................................................................... 64 Support Services Fiscal Services ............................................................................................................................... 68 Information Technology ................................................................................................................. 72 Communications & Marketing ......................................................................................................... 74 Human Resources .......................................................................................................................... 76 General Administration Executive Services ......................................................................................................................... 78 Internal Audit................................................................................................................................... 80 City Secretary ................................................................................................................................. 82 Council Services ............................................................................................................................. 84 Legal Services ................................................................................................................................ 86 Non-Departmental Payments/Transfers ......................................................................................... 88 Enterprise Funds Enterprise Funds Overview Fund Descriptions