FY14 Total Budget
-
Upload
nguyentruc -
Category
Documents
-
view
238 -
download
5
Transcript of FY14 Total Budget
AnnualBudgetforOctober1,2013‐September30,2014
Adopted by Ordinance No. 1932 September 17. 2013
The members of the governing body voted on the proposal to consider the budget as follows:
For: James A. Thompson Himesh Gandhi Joe R. Zimmerman Steve R. Porter Bridget R. Yeung Amy L. Mitchell Harish C. Jajoo Against: None Present and Not Voting: None Absent: None
Property Tax Rate Comparison
Per $100 Valuation 2012‐13 2013‐14
Adopted Tax Rate $ 0.30895 $ 0.30895Effective Tax Rate 0.30278 0.29808
Effective M&O Tax Rate 0.15791 0.16543
Rollback Tax Rate 0.31546 0.32316
Debt Tax Rate 0.13610 0.13610
Debt obligations secured by property taxes in fiscal year 2013‐14:$ 15,437,758 This budget will raise more revenue from property taxes than last year's budget by an amount of $1,090,741, which is a 3.59% increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $383,059.
1
Table of ContentsTransmittal Letter Financial Summary
Three Year Summary of All FundsExecutive SummaryDetailed Summary by Fund
City OverviewCity Organizational ChartCity OverviewCity ProfileBudget Process & CalendarLegal Requirements & Basis of BudgetingGoals & VisionStaffing Levels & Historical FTE Count
Property Taxes SummaryTax CollectionsAnalysis of Certified RollPrincipal Taxpayers (Top Ten)
Debt Service Fund SummaryIncome StatementDebt Service Schedules/Overlapping Debt
General FundSummaryIncome StatementGeneral GovernmentSupport Services, Accounting & Municipal CourtPublic WorksParks & RecreationCommunity Development & EngineeringPolice Department & Public Safety DispatchFire DepartmentNon-Departmental
Special Revenue FundsSummaryCourt Security FundCourt Technology FundCommunity Development Block Grant FundTourism FundLaw Enforcement FundsPhotographic Traffic Signal Enforcement FundDebt Reduction Funds
Capital Projects SummarySummary Schedule of Revenues & ExpendituresProject Detail & Funding Sources
713131420232324262729323747474950515353555659606268818588919599
102103103109110111112113116117121121123124
2
Operations & Maintenance ImpactEnterprise Funds
Water Utility FundSurface Water FundAirport FundSolid Waste Fund
Internal Service Funds SummaryEmployee Benefits FundFleet Replacement FundHigh-Tech Replacement Fund
Component Units SummarySugar Land Development Corporation (SLDC)Sugar Land 4B Corporation (SL4B)TIRZ #1
Five Year Forcast Summary & AssumptionsIncome Statements
Appendices Financial Management Policy Statements (FMPS)Budget & Tax Rate OrdinancesSalary StructuresDepreciation Schedule for Fire Fee CalculationsGlossaryAcronymns
130131131140146154157157159160161163163166170174175175182191191214218228232240
3
Annual Budget for October 1, 2013 – September 30, 2014
List in order: (L to R)
Himesh Gandhi ........................................... Council Member, At Large Position One
Amy L. Mitchell ....................................................... Council Member, District Three
James A. Thompson ........................................................................................ Mayor
Joe R. Zimmerman .................................... Council Member, At Large Position Two
Bridget R. Yeung ........................................................ Council Member, District Two
Harish C. Jajoo ........................................................... Council Member, District Four
Steve R. Porter .......................................................... Council Member, District One
Presented by:
Allen Bogard ......................................................................................... City Manager
4
The Government Finance Officers Association of the United States and Canada (GFOA) presented anaward of Distinguished Budget Presentation to the City of Sugar Land for its annual budget for the fiscalyear beginning October 1, 2009.
In order to receive this award, a governmental unit must publish a budget document that meetsprogram criteria as a policy document, an operations guide, a financial plan and a communicationsdevice.
This award is valid for a period of one year only. We believe our current budget continues to conform toprogram requirements and we are submitting it to GFOA to determine eligibility for another award.
5
6
Office of the City Manager
October 1, 2013
Honorable Mayor and Members of City Council:
In accordance with Texas Statute and the City of Sugar Land Charter, Section 6.03, the approved
budget for the fiscal year beginning October 1, 2013 and ending September 30, 2014 is hereby
presented. The budget for fiscal year 2014 follows the guidelines in the City Council adopted
Financial Management Policy Statements (FMPS), maintains existing service levels, and
implements City Council priorities. The fiscally conservative approved budget leaves the
current tax rate unchanged, maintains the high level of City services provided to Sugar Land
residents and visitors, ensures continued financial strength by meeting all fund balance
requirements, and is structurally balanced.
Financial and Economic Outlook
Fiscal year 2013 has seen a normalization of economic trends that started in FY12. The strongest
indicator of normalization is in commercial property values, which declined 7.2% in the 2010
tax year. Based on the 2013 certified tax roll, commercial values have increased 7.2%, and are
now above the values seen in 2009. This normalization of the commercial tax base is vital as the
City is heavily dependent on sales tax revenue. Sales tax collections have been consistent during
the year, and it is anticipated that this trend will continue through year end and into next year.
A growing commercial property tax base allows the City to maintain a low tax rate, while
benefiting from increases in sales tax collections.
Building activity remains strong, with significant activity in commercial permitting. Some of the
larger commercial projects that occurred throughout 2013 include Accredo Phase II, Costco,
Telfair Exchange Lofts, and Texas Instruments. These large developments are a result of a high
level of work effort put forth by City staff, the Planning and Zoning Commission, and City
Council to ensure Sugar Land is a preferred destination in the Houston region. This increase in
commercial development is anticipated to continue into FY14 as commercial tracts in Telfair
and Imperial continue to develop.
7
The budget has been prepared based on conservative revenue estimates for both sales and
property taxes. Sales tax is projected to grow at 2.7% over FY13 levels, and property tax at 5.8%,
which is driven primarily by the significant growth in commercial valuations. The growth in
commercial valuation supports existing services offered by the City, and allows for inclusion of
City Council priorities in the FY14 approved budget. Overall, the financial and economic
outlook for FY14 indicates that the approved budget can be supported by the conservative
growth in revenues and expenditures that are assumed.
City Council Priorities
The FY14 budget incorporates a number of City Council priorities that are the result of long‐
range planning. These priorities include operation of the surface water treatment plant (SWTP),
establishing high quality emergency medical service (EMS) within the City, addressing
drainage issues, a continued emphasis on pavement rehabilitation, and an emphasis on
economic development to continue to attract high quality businesses and development.
One of the most significant milestones in FY14 will be bringing the SWTP online. The budget
incorporates the seven new staff members and associated O&M required to operate the plant.
The rate adjustment, staff additions, and O&M to support the SWTP that are included in the
budget are consistent with the financial plans that have been presented to City Council over the
last several years.
The City Council priority of dedicated EMS service in Sugar Land is also addressed in the FY14
budget. Adding EMS will allow for better utilization of Fire Department resources and ensure
that Sugar Land residents receive a quick response to emergency calls. One‐time resources are
included in the General Fund budget to begin implementation of EMS in January 2015. Also
included are a battalion chief and two public safety dispatchers that will be necessary as part of
the implementation.
Resources are included in the FY14 budget to address drainage and pavement rehabilitation
issues that have been identified by City Council as a priority. The FY14 capital improvement
program (CIP) includes funding to address drainage issues in Ragus Lakes and funding for
pavement rehabilitation. Additionally, new revenue from the residential franchise payment for
solid waste allows for dedicated O&M funding in the Public Works Department to address
pavement issues.
The City has two component units that are included in the budget – the Sugar Land
Development Corporation (SLDC) and Sugar Land 4B Corporation (SL4B). The corporations are
instrumental in the success of continued economic development activities and provide funding
for the City’s economic development program as well as supporting marketing and promotion
8
activities. As mentioned, commercial development is key to the continued financial strength of
the City. The corporations support efforts to attract and retain businesses. The additional
commercial property value added by these efforts, as well as the potential for new sales tax,
allows the City to offer residents high quality service without increasing the tax rate.
Environmental monitoring and testing continues to be an important part of City business. In
October, the City will transition to a single commercial waste hauler. In order to ensure
compliance with residential and commercial pickup, a new position is budgeted that is split
between the Solid Waste and General Funds. The position will ensure that there is compliance
with the agreement between the City and solid waste hauler, as well as perform inspections of
storm water runoff as required by increased reporting requirements from TCEQ. In the Water
Utility Fund, requirements for grease trap inspections and wastewater sampling result in the
need for a water quality technician to ensure the City remains in compliance with the sanitary
sewer overflow agreement with the state.
There are several areas in the General Fund where additional resources are needed to meet
existing service levels. In November 2012, the City completed the T.E. Harman Center to
accommodate the expansion of senior adult programs and activities. The center has been an
extremely popular and demand for activities at the center has increased. Resources are included
in the budget to upgrade a part time position to fulltime so that staff is available to coordinate
programs and activities. The Sugar Land animal shelter continues to house an increasing
number of adoptable animals. Resources are included in the budget to upgrade a part time
position to fulltime in order to ensure that the animals continue to receive quality care. In the
Accounting area, the increase in CIP projects and associated payment of invoices on projects has
resulted in additional workload. The budget includes the upgrade of an accounts payable
position from part time to fulltime so that the City is able to efficiently process payments and
continue to pay vendors in a timely manner.
Employee Compensation & Benefits
The City’s championship workforce remains one of its biggest assets. In order to remain
competitive and to reward employees for providing superior service, it is important to ensure
that the pay structure is competitive. The approved budget includes funding for an average 3%
merit increase to employees based on annual performance evaluations, effective January 2014.
The City does not give cost of living adjustments, so the merit increase program is the only way
for employees to receive salary increases outside of changing positions. The FY14 budget also
includes funding to complete a public safety compensation study, the results of which will
assist in determining pay structure for EMS positions.
9
Calendar year 2012 was the first year of self‐funding medical insurance plans for the City. The
self‐funding strategy has proven to be effective, and the increase in medical costs for FY14 is
projected to be 4.9%. The increase will be distributed proportionally between the City and
employees.
The City participates in the Texas Municipal Retirement System (TMRS) for full‐time employees
but does not participate in Social Security. The TMRS contribution is determined by an actuarial
study that is conducted annually. The contribution rate for the City for 2014 is 15.56%, an
increase from the 2013 rate of 15.20%. Stability in TMRS and medical plan costs has allowed the
City to plan for merit increases for qualified employees and maintain the benefits burden at
28.63%, which is within policy.
Tax Rate and Fee Adjustments
The 2013 tax rate for the City is unchanged at $0.30895 per hundred dollars valuation and
remains one of the lowest rates in the state. The tax rate is able to remain flat due to the
increases seen in commercial valuation. Commercial valuation increased by 7.2%, while
residential valuation increased by 3.9%, of which revaluation is 2.4%. The existing tax rate will
result in an increase of 2.4% to the average residential tax bill; the increase in the tax bill is
consistent with historical trends.
As the implementation of the mandated reduction in groundwater usage continues, there are
stepped increases that have been planned over several years to meet the SWTP operating
requirements, and the FY14 approved budget contains the final step in surface water rate
increases. To minimize the impact to utility customers, there are no increases to the water or
wastewater rates. Surface water participants pay a fee per 1,000 gallons of water pumped from
groundwater sources. The current GRP fee of $1.50 is increasing to $1.75 in January 2014 and
will be applied to all participants in the GRP. The new rate is consistent with the financial plan
that has been presented to City Council over the last few years. City utility customers will see
surface water rates increase from $1.61 to $1.88 per 1,000 gallons billed. Based on the increase,
the average residential utility bill will increase by 3.3%.
The Solid Waste Fund will see a number of changes starting in FY14 as a result of the
commercial solid waste franchise agreement with Republic Services that was approved by City
Council in March. The agreement transitions all commercial customers to a single solid waste
carrier effective in October, and adds a new residential franchise payment from Republic. The
new agreement will result in approximately $200,000 in additional revenue to the City that will
be transferred to the General Fund to fund street repairs in the Public Works department.
Residential rates increase 2.5% in January based on the contract with Republic; the current rate
of $16.00 will increase to $16.40 per month.
10
Financial Summary
Based on the priorities and needs addressed above, the approved budget totals $207.57 million.
Of the total, $169.71 million is for operations, and $37.85 million is for capital projects. The
approved budget is possible with no change to the tax rate and no changes to water and
wastewater utility rates. The surface water fee increase is the last in a planned series of stepped
increases that have been planned over a number of years, and the solid waste increase is based
on contractual requirements.
The budget includes the addition of 14.5 full-time equivalent positions, with 7.0 included for the
operation of the SWTP, 3.0 for the implementation of EMS services, 1.5 positions in response to
increased workload, 2.0 positions for environmental monitoring, and 1.0 position to support the
implementation of the Tourism program. As identified in the FMPS, a long-range forecast has
been prepared for each of the major operating funds. The forecast shows that the budget can be
sustained into the next five years with conservative annual growth in revenues. The financial
summary for the FY14 is below.
I encourage you to read further into the information describing the fiscal year 2014 budget. The
executive summary that follows this transmittal letter provides an overview of revenues and
expenditures included in each of the operating funds and a description of the CIP and employee
compensation. Within each fund summary are more detailed descriptions of services for the
departments that will support Sugar Land at the current service levels.
Respectfully,
Allen Bogard
City Manager
($ in Millions)
FY14
Adopted
General Fund 69.06$
Debt Service Fund 18.73
Utility Enterprise Funds 36.11
Airport Fund 19.24
Solid Wate Fund 5.22
Component Units 9.45
Other Funds 11.91
Total City Operating Funds 169.71
Capital Projects 37.85
Totals 207.57$
11
12
CITY OF SUGAR LANDSUMMARY OF ALL FUNDSREVENUES AND EXPENDITURES
FY13FY12 Adjusted FY13 FY14
Actuals Budget Projection BudgetREVENUES:
Property Taxes 28,242,085$ 29,711,552$ 29,822,282$ 31,439,800$Sales Tax 43,201,823 43,496,160 43,496,140 44,687,318Other Taxes 7,472,103 7,199,888 7,705,725 7,752,055Licenses & Permits 2,317,039 2,153,235 2,525,434 2,637,853Charges for Service 59,862,167 62,416,352 63,489,030 68,833,380Fines & Forfeitures 3,054,071 3,335,000 2,937,410 3,217,181Interest Income 375,742 262,716 269,972 266,131Intergovernmental 2,835,177 467,288 336,425 586,805Developer Fees 1,132,189 959,839 1,248,589 1,105,089Miscellaneous 2,258,602 3,389,291 3,774,055 4,324,461Bond Proceeds 46,600,260 31,045,824 38,262,776 30,960,900Contributions 6,361,368 6,660,395 6,583,717 7,072,095
Total Revenues 203,712,626 191,097,540 200,451,555 202,883,068Transfers from other funds 51,193,444 33,788,111 33,464,036 44,297,089
Total Available Resources 254,906,070 224,885,651 233,915,591 247,180,157
EXPENDITURES:
General Government 10,362,910 14,086,278 13,357,230 13,266,975Support Services 2,497,185 2,497,185 2,541,838Fiscal Services 2,401,694 2,595,611 2,595,611 2,699,149Public Works 6,080,661 6,141,533 6,141,533 7,077,526Parks & Recreation 4,769,674 5,676,355 5,676,355 5,754,160Community Development 5,391,840 5,188,501 5,058,637 5,316,838Police Department 17,350,741 17,501,823 17,404,835 18,731,552Fire Department 10,236,757 10,809,510 10,809,510 12,976,923Debt Service 46,644,738 50,452,889 44,257,807 37,969,154Other 2,308,110 15,269,528 12,021,051 6,464,822Construction * 77,999,409 21,982,714 29,000,670 37,854,300Utility Services 17,419,896 30,692,641 31,495,069 25,049,433Airport Services 13,403,159 15,920,162 16,655,631 17,886,507Insurance Coverage 5,940,566 6,107,967 6,000,679 6,495,077Capital Replacement 1,841,932 2,840,434 7,360,220 2,438,942Rebates & Assignments 3,417,552 4,699,700 4,014,432 5,042,179
Total Expenditures 225,569,639 212,462,831 214,346,455 207,565,375Transfers to other funds 51,193,444 33,788,111 33,464,036 44,297,109
Total Expenditures & Transfers 276,763,083$ 246,250,942$ 247,810,491$ 251,862,484$
* As capital projects are budgeted for project length and not fiscal year, construction is based on annual* funding and not actual expenditures.
13
Executive Summary
39.48
37.65
39.14
43.12 43.49 44.68
$20
$30
$40
$50
FY09 FY10 FY11 FY12 FY13 Pro. FY14 Bud.
Total Sales Tax in Millions
Major Revenue Sources Major revenue sources for the City total $202.88
million (excluding interfund transfers). Five primary
revenue categories, which are comprised of
property taxes, sales tax, other taxes (franchise
taxes and hotel occupancy taxes), charges for
services, and bond proceeds, represent 91% of total
revenues for the City. Miscellaneous revenues
include licenses and permits, fines and forfeitures,
contributions, and developer fees and make up the
remaining 9%. The chart to the right illustrates the
breakdown of the major revenue sources.
Property Tax
Revenues from ad valorem or property taxes represent 16% of overall revenues for the City at $31.44 million.
Property tax revenues are based on the current tax rate of $0.30895. Property tax collection is authorized by the
State of Texas up to $2.50 per $100 of assessed valuation for maintenance and operations and debt service.
Sales Tax
Sales tax revenue, collected at $44.7 million, represents 22% of total revenues. The sales tax rate in Sugar Land is
8.25% of goods or services sold or delivered within the boundaries of the City. The tax is collected by businesses
making the sale and is remitted to the State Comptroller of Public Accounts on a monthly, quarterly or annual basis.
Of the 8.25% tax, the State retains 6.25% and distributes 2% to the City. Of the total 2% local share, 0.25% is
allocated to the Sugar Land Development Corporation (SLDC) and 0.25% to the Sugar Land 4B Corporation (SL4B);
the remaining 1.5% is deposited in the General Fund.
Included in the sales tax budget is base sales tax ($41.86M) and collections from incentive agreements ($2.82M).
The State allows cities to enter into incentive agreements with companies that locate within the City and report
sales tax to the City for local collections. In turn, the City grants a portion of the collections to the company in the
form of an incentive payment. The City currently has
three active incentive agreements in place. The gross
collections estimated from companies under these
agreements totals $2.82 million, of which $1.09 million
will be paid out in incentives in fiscal year 2014.
Sales tax revenue estimates are prepared using
correlation and regression analysis. As of FY13, the City
sales tax collections have fully normalized following the
recession. FY14 sales tax revenue is budget at 2.7% over
the FY13 estimate; FY13 collections are trending at
budget. The chart to the right illustrates the historical
trend of sales tax collections in the City.
Other Taxes
4%
Misc 9%
Property Taxes 16% Sales Tax
22%
Charges for Services
34%
Bond Proceeds
15%
Major Revenue Sources
14
Other Taxes
Other Taxes represent 4% of City revenues at $7.75 million and are comprised of franchise and hotel occupancy
taxes. Franchise taxes are anticipated to total $5.69 million in FY14. Franchise revenues are derived from non-
exclusive franchise agreements the City has with utilities that use the City’s right-of-way to conduct business.
Besides defining the responsibilities of the utilities maintaining their assets, the agreements contain a franchise fee
clause that requires the utilities to compensate the City for use of right-of-way. Generally the fees are based on a
percentage of a utility’s gross receipts or a per-unit of usage charge (generated by customers located within the
City’s corporate limits) that range from 2% to 5%. Hotel occupancy taxes total $2.05 million. Both franchise taxes
and hotel occupancy taxes are estimated using trend analysis. Historic performance is analyzed and growth from
new development is factored into the estimates when developing the budget.
Charges for Services
Charges for services represent 34% of total City revenues at $68.83 million and include fees for service in the
General, Utility, Airport, and Solid Waste Funds.
General Fund Charges for Services
Charges for services in the General Fund total $3.54 million and are primarily derived from user fees for services like
fire protection in the City’s extraterritorial jurisdiction, parks and recreation activities and rentals, and
administrative fees.
Administrative fees are paid by the Sugar Land 4B Corporation for support services and the management of capital
projects that total $551,178 and makeup 16% of the revenue budgeted in this category. The administrative fee is a
reimbursement to the City for staffing and resources utilized for economic development efforts and are identified
in the Corporation’s budget development. The Corporation also reimburses the City for project management
expenses related to capital projects funded by the Corporation. Administrative charges from the Sugar Land
Development Corporation are budgeted as a transfer in to the General Fund.
Fire protection fees total $2.09 million and represent 59% of charges for service. Fire protection fees are paid by
Municipal Utility Districts (MUDs) within the City’s extraterritorial jurisdiction (ETJ) and by Fort Bend County for
areas outside the City but served by the Sugar Land Fire Department. Fire fees are adjusted each September by the
CPI index as outlined in the fire protection agreement between the City and the districts.
Park fees total $513,424 and represent 14.5% of charges for services. Park fees are generated by facility usage
cards, facility rentals, leisure classes, senior programs and camp programs.
Other charges for services include false alarm charges, hazardous materials responses, and sale of property. With
the exception of administrative fees, charges for service are budgeted based on historic collections, with growth
factors included where appropriate.
Utility Charges for Service
Utility charges for service are anticipated to generate $35.68 million in FY14. The City charges fees for the provision
of water and wastewater services to residents and businesses located within the City. Customers are charged a
base rate for water and wastewater, depending on the size of the meter installed, and a volume fee based on
metered consumption. Volumetric revenues are budgeted based on estimated water consumption of 5.42 billion
gallons for water and 3.09 billion gallons for wastewater. The FY14 budget includes no change in water and
wastewater rates from current levels.
15
Surface Water Charges for Service
Surface Water charges for service are anticipated to generate $4.07 million in FY14. Groundwater Reduction Plan
(GRP) pumpage fees are established by ordinance by City Council. The FY14 budget includes an increase to the GRP
pumpage fee from $1.50 to $1.75 per 1,000 gallons of groundwater produced. If approved, the increase would be
effective January 1, 2014. City customers are charged a separate fee on their utility bill for surface water charges
that is based on billed water consumption. The Utility Fund transfers the surface water fees to the Surface Water
Fund. City customers pay the full GRP rate of $1.75, plus an additional $0.27 that accounts for water loss in the
system, for a total of $1.88 per 1,000 gallons billed. For City customers, the increase in the surface water fee is a
3.2% increase to the overall utility bill that includes water, wastewater and surface water charges.
Airport Charges for Service
Charges for service at the Airport are anticipated to total $19.02 million. Budgeted fuel sales of $17.77 million
represent estimated fuel sales of 3.13 million gallons. Aviation fuel is sold at cost plus markup. The markup on fuel
is the Airport’s primary source of income other than lease revenues. The remaining charges for service are derived
from hangar and land leases, catering services, customs fees, fuel additive sales, and rental car fees. Fuel estimates
are based on historic monthly fuel sales, with some growth anticipated due to expanded international marketing of
the airport. Other fees are budgeted based on historic collections.
Solid Waste Charges for Service
Charges for service in the Solid Waste Fund are anticipated to total $5.47 million. The City contracts solid waste
service and provides twice weekly automated trash collection and weekly automated recycling. Residents currently
pay $16.00 per month for this service. Effective January 1, 2014, the new rate will increase to $16.40 per month.
The budget anticipates 26,340 households served during the fiscal year.
Bond Proceeds
Bond proceeds represent 15% of total revenues for the City at $30.96 million. The City anticipates $15.10 million in
new debt for FY14 General CIP Projects as well as $15.65 million for Utility CIP projects.
Miscellaneous Revenues
Miscellaneous revenues represent the remaining 9% of total revenues at $19.18 million. Miscellaneous revenues
include licenses and permits, fines and forfeitures, developer fees, contributions toward insurance premiums,
interest income and intergovernmental revenues such as grants.
Expenditures by Type The FY14 budget totals $207.57 million (excluding
inter-fund transfers). The chart to the right
illustrates expenditures by type.
General Government expenditures represent 9%
of overall expenditures at $18.51 million. General
Government expenditures are for administrative
functions within the City, including City
Management, City Secretary, City Attorney,
Human Resources, Information Technology,
Communication, Strategic Projects & IGR, Budget
& Research, Emergency Management, Economic
Development, Tourism and Fiscal Services.
General Gov't
9% Community Services
9%
Public Safety 15%
Debt Service 18%
Construction 18%
Utility Services
12%
Airport Services
9%
Other 10%
Expenditures by Type
16
Community Services expenditures represent 9% of total expenditures at $18.15 million. Community Services
expenditures include Parks, Public Works and Community Development- including Permits, Planning & Engineering.
Services provided include: park and recreation activities and facilities, right of way maintenance, streetlights,
streets, sidewalks, traffic signals, and drainage maintenance, code enforcement, engineering, planning, permits &
inspections and animal services, among others.
Public Safety expenditures represent 15% of total expenditures at $31.71 million and include the Police and Fire
Departments and public safety dispatch.
Debt Service represents 18% of total expenditures at $37.97 million and includes principal and interest payments
on debt issued through bonds, lease purchases, and other instruments. The City, through debt issued directly and
debt assumed from MUDs, has 32 current issues including Property Tax-backed, Utility, Airport, Surface Water and
Corporation debt. A portion of the tax rate is directed to the Debt Service Fund to meet debt backed by taxes.
Outstanding debt for Utilities and Airport is paid through user fees. Debt from the Corporations is repaid from sales
tax collections from the SLDC and SL4B. Surface Water debt is paid from GRP pumpage fees.
Construction represents 18% of total expenditures at $37.85 million. Construction expenditures are related to
capital improvement projects within the City. Capital projects are funded from sales tax from the City and economic
development corporations, system revenues from utilities and airport, grants, inter-local funding and debt. Project
types include parks, streets, drainage, traffic, municipal, airport, water, wastewater and surface water.
Utility Services represent 12% of total expenditures at $25.05 million. Utility Services expenditures are related to
the operations, maintenance, and repair of water and wastewater infrastructure, as well as sanitation and recycling
services. Utility services also include expenses related to surface water conversion.
Airport Services represent 9% of total expenditures at $17.88 million. The fixed based operator at the airport is
Global Select, which provides fuel and aviation customer services.
Other expenditures represent 10% of expenditures at $20.44 million and include insurance coverage, economic
development incentives, capital replacement, sales tax rebates, and property tax rebates to in-City MUDs.
Expenditures by Fund The narrative below provides a summary on how funds are appropriated within key operating funds. A detailed
explanation of expenditures within all funds can be found in the financial section of this document.
Debt Service Fund
The budget in the Debt Service Fund, excluding inter-fund transfers, totals $18.18.73 million. Expenditures include
$17.11 million in debt service payments and fiscal fees. The budget also includes $1.69 million in property tax
rebates to in-city MUDs. Ending fund balance of $3.17 million is above the policy requirement of 10% of debt
service requirements.
General Fund
The General Fund operating budget, excluding inter-fund transfers, totals $69.06 million. The FY14 budget includes
the implementation of the Emergency Medical Service Transport, replacement of Fire Engine 5, implementation of
an Information Technology Strategic Plan, and funding for street rehabilitation and maintenance. The budget also
includes a 3% merit pool for employees effective in January 2014. Five new full-time equivalent positions are
added in the budget including two full time positions for Public Safety Dispatchers, and one full time position for a
Battalion Chief for EMS. A total of 1.5 FTEs are included in FY14 as a result of the part-time positions of Accounts
Payable Specialist, Recreation Specialist, and Veterinary Technician being upgraded to full-time employees. An
17
additional 0.5 FTE is included in FY14 for the Environmental Services Inspector, which is shared equally between the
General Fund and Solid Waste Fund.
The General Fund budget draws down fund balance by $2.54 million to fund non-recurring expenditures. Analysis
shows the budget is structurally balanced (recurring revenues cover recurring expenditures). Anticipated FY14
ending fund balance in the General Fund is $15.46 million, which higher than the policy requirement of three
months of recurring operating expenditures.
Capital Improvement Program
The 2014-2018 capital improvement program totals $267.51 million. Of this total, $37.85 million in projects are
funded in the FY14 budget. Municipal projects make up the majority of the distribution at 22.7%, followed by
Wastewater projects at 19.8%. Drainage projects represent 19.1% and Water projects 15.5%. Street projects
represent 8.9% while Parks, Traffic, and Airport projects combine to represent 14% of the approved project budgets
for the FY14 CIP.
Funding for the FY14 CIP consists of $3.04 million in pay-as-you-go funding, $14.85 million in certificates of
obligation, $150,000 from the Sugar Land Development Corporation, $1.01 million from the Sugar Land 4B
Corporation, $294,000 in airport pay-as-you-go funding, $1.50 million in system revenues, $15.64 million from
revenue bonds, and $1.36 million from other funding sources. Other funding sources include CIP fund balance and
CDBG funds.
Water Utility Fund
The Water Utility Fund budget totals $21.99 million, excluding CIP projects and inter-fund transfers. The fund
includes a Water Quality Technician that will perform grease trap inspections and wastewater sampling for
environmental compliance. A drawdown in cash equivalents of $1.54 million is anticipated for the fiscal year. The
FY14 budgeted ending cash equivalent totals $7.19 million and exceeds the 25% cash operating reserve
requirement.
Surface Water Fund
The Surface Water Fund budget, excluding CIP projects and inter-fund transfers, totals $14.12 million. The Surface
Water Treatment Plant is planned to open in September 2013. The fund includes seven new positions in FY14 in
anticipation of the plant’s opening. These positions have been included in the long-range plan for SWTP over the
last several years and include one General Maintenance Worker II, two Lead Operators, one Mechanic and three
Utility Operators. The Surface Water Fund is supported by pumpage fees paid by all participants in the City’s
groundwater reduction plan. The FY14 budgeted ending balance of $8.56 million exceeds the 50% general purpose
reserve.
Airport Fund
The Airport Fund budget totals $19.24 million excluding CIP projects and inter-fund transfers. The airport budget is
increasing in FY14 due to an increase in fuel sales, both in volume and the cost of fuel. The increase is offset by
anticipated higher revenues from fuel sales. Capital Projects are funded at $294,000 in FY14 for the construction
and relocation of a Parallel Taxiway. The fund anticipates a drawdown in cash equivalents of $470,686. The FY14
budgeted ending balance of $2.08 million is above the policy requirement of 25% of operating expenditures.
Solid Waste Fund
The Solid Waste Fund operating budget totals $5.22 million, excluding inter-fund transfers, and includes contracted
residential solid waste collection and 2.0 FTEs to provide services and monitor the contract. An additional 0.5 FTE is
included to assist with contractual monitoring. Through contracted services, the City provides twice weekly
18
automated trash collection and once weekly automated recycling. The ending balance in the fund is anticipated to
be $57,887. The fund has no minimum fund balance per policy.
Sugar Land Development Corporation
The FY14 budget for SLDC totals $3.81 million. The budget includes operating expenditures for the Economic
Development program and staffing, contractual services with the City for support services, and capital projects
management. Debt service payments are budgeted at $958,255 for outstanding debt issues. The FY14 budgeted
ending balance of $6.16 million is over the policy requirement of 10% of budgeted sales tax collections.
Sugar Land 4B Corporation
The FY14 budget for SL4B totals $5.64 million. The budget includes operating expenditures for the Economic
Development program and staffing, contractual services with the City for support services, and capital projects
management. Debt service payments are budgeted at $3.35 million for outstanding debt issues. The FY14 budgeted
ending balance of $685,244 is over the policy requirement of 10% of budgeted sales tax collections.
Tourism Fund
Expenditures in the Tourism Fund total $1.75 million, excluding inter-fund transfers. This includes funding for
destination product initiatives, the tourism program, and TIRZ related infrastructure. The fund supports $664,214 in
debt service payments for the Sugar Land Conference Center. The fund has a projected ending fund balance of
$2.25 million and no minimum fund balance requirement.
Employee Compensation
The City offers a competitive benefit package to employees, including medical and dental coverage and
contributions toward dependent coverage. The City participates in the Texas Municipal Retirement System (TMRS);
employees contribute 7% of their gross pay and the City matches employee contributions 2 to 1, and employees are
vested after five years of service. Because the City does not participate in Social Security, the City has chosen the
highest level plan offered by TMRS. The contribution rate to TMRS for the City changes each year and is based on
actuarial analysis of funding needs in the City’s plan. The City’s contribution rate to TMRS is changing from 15.2%
for 2013 to 15.56% in 2014 (effective January 1, 2014).
In 2012, the City moved from a fully insured health insurance model to a self-funded model to help reduce costs
and stabilize premiums. The anticipated increase in FY14 is 4.95%. The increase will be effective January, 1, 2014.
Stability in TMRS and medical plan costs has allowed the City to plan for merit increases for qualified employees.
The budget includes funding for an average 3% merit increase for employees based on performance evaluations.
The City does not provide cost of living increases, so the merit increases are the only time employees see an
increase to their pay, except for internal promotions and salary structure maintenance. Merit increases are a key
factor in staying competitive in the market and retaining quality employees. The merit increases will be effective in
January 2014.
The compensation philosophy adopted by City Council addresses the benefits burden as it relates to total
compensation. Based on the adopted policy, benefits should not exceed a percentage of total employee
compensation comparable to private sector employees. In FY14, the benefit burden is within the limits established
by the Council policy at 28.63% of total compensation.
19
CITY OF SUGAR LANDSUMMARY OF ALL FUNDSFISCAL YEAR 2014 BUDGET
Governmental Funds Enterprise FundsGeneral Debt Capital Utility Airport Surf. Water Solid
Description Fund Service Projects Total Total Total WasteREVENUES:Property Taxes 17,650,900$ 13,788,900$ ‐$ ‐$ ‐$ Sales Tax 33,515,500 ‐ ‐ ‐ Other Taxes 5,695,655 ‐ ‐ ‐ Licenses & Permits 2,637,853 ‐ ‐ ‐ Charges for Service 3,542,548 35,688,449 19,023,279 4,067,638 5,472,560 Fines & Forfeitures 2,158,781 ‐ ‐ ‐ Interest Income 102,500 12,148 25,000 55,000 7,000 25,000 Intergovernmental 88,000 ‐ 50,000 ‐ Developer Fees 472,500 632,589 ‐ ‐ Miscellaneous 2,297,938 200,000 453,002 451,990 ‐ Bond Proceeds 15,003,000 15,957,900 ‐ ‐ Contributions 70,000 ‐ ‐ ‐ Total Revenues 67,759,675 14,273,548 15,228,000 52,786,940 19,532,269 4,092,638 5,472,560 Transfers from Other Funds 4,553,056 4,040,582 4,301,590 18,175,542 467,440 9,888,565 ‐ Total Available Resources 72,312,731 18,314,130 19,529,590 70,962,482 19,999,709 13,981,203 5,472,560
EXPENDITURES:General Government 11,310,275 ‐ ‐ ‐ Business & Intergovernmental ‐ ‐ ‐ Support Services 3,079,786 ‐ ‐ ‐ Fiscal Services 1,942,436 ‐ ‐ ‐ Public Works 7,077,526 ‐ ‐ ‐ Parks & Recreation 5,754,160 ‐ ‐ ‐ Community Development 5,126,033 ‐ ‐ ‐ Police Department 18,231,564 ‐ ‐ ‐ Fire Department 12,976,923 ‐ ‐ ‐ Debt Service 492,877 17,107,642 8,966,769 1,102,717 5,992,688 Other (371,622) 18,000 156,450 291,912 252,592 1,035,000 Construction 19,257,300 17,145,000 294,000 ‐ Utility Services 12,735,957 ‐ 7,094,495 5,218,981 Airport Services ‐ 17,886,507 ‐ Insurance Coverage ‐ ‐ ‐ Equipment Replacement ‐ ‐ ‐ Rebates & Assignments 3,436,729 1,605,450 ‐ ‐ ‐ Total Expenditures 69,056,687 18,731,092 19,413,750 39,139,638 19,535,816 14,122,183 5,218,981 Transfers to Other Funds 5,795,237 54,400 202,000 33,343,731 936,879 1,497,093 266,172 Total Expenditures & Transfers 74,851,924 18,785,492 19,615,750 72,483,369 20,472,695 15,619,276 5,485,153
Revenues over (under) Expenditures (2,539,193) (471,362) (86,160) (1,520,887) (472,986) (1,638,073) (12,593)
BEG. BUDGET BALANCE 18,003,854 3,171,192 123,839 15,027,606 3,393,481 10,202,238 70,480 Reserved ‐ ‐ ‐ Reserved for Debt Service (5,501,968) (889,698) ‐ Accrued Sales Tax ‐ ‐ ‐ END BUDGET BALANCE 15,464,661$ 2,699,830$ 37,679$ 8,004,751$ 2,030,797$ 8,564,165$ 57,887$
20
CITY OF SUGAR LANDSUMMARY OF ALL FUNDSFISCAL YEAR 2014 BUDGET
DescriptionREVENUES:Property TaxesSales TaxOther TaxesLicenses & PermitsCharges for ServiceFines & ForfeituresInterest IncomeIntergovernmentalDeveloper FeesMiscellaneousBond ProceedsContributionsTotal RevenuesTransfers from Other FundsTotal Available Resources
EXPENDITURES:General GovernmentBusiness & IntergovernmentalSupport ServicesFiscal ServicesPublic WorksParks & RecreationCommunity DevelopmentPolice DepartmentFire DepartmentDebt ServiceOtherConstructionUtility ServicesAirport ServicesInsurance CoverageEquipment ReplacementRebates & AssignmentsTotal ExpendituresTransfers to Other FundsTotal Expenditures & Transfers
Revenues over (under) Expenditures
BEG. BUDGET BALANCEReservedReserved for Debt ServiceAccrued Sales TaxEND BUDGET BALANCE
Internal Service FundsFleet Hi‐ Tech Employee Court Court Replace. Replace. Benefits Tourism Security Tech. CDBG
2,056,400
51,300 68,400
3,012 1,890 5,000 100 250 448,805
187,500
7,002,095 190,512 ‐ 7,003,985 2,061,400 51,400 68,650 448,805 931,660 1,470,699 ‐ ‐ ‐ ‐ ‐ 1,122,172 1,470,699 7,003,985 2,061,400 51,400 68,650 448,805
848,061
73,554 145,211
190,805
490,200 900,000 258,000
6,495,077 1,013,291 1,425,651
1,013,291 1,425,651 6,985,277 1,748,061 73,554 145,211 448,805 ‐ ‐ ‐ 664,214 ‐ ‐ ‐
1,013,291 1,425,651 6,985,277 2,412,275 73,554 145,211 448,805
108,881 45,048 18,708 (350,875) (22,154) (76,561) ‐
1,716,009 797,540 1,489,787 2,605,539 33,030 85,069 ‐ (1,250,000)
1,824,890$ 842,588$ 258,495$ 2,254,664$ 10,876$ 8,508$ ‐$
Special Revenue Funds
21
CITY OF SUGAR LANDSUMMARY OF ALL FUNDSFISCAL YEAR 2014 BUDGET
DescriptionREVENUES:Property TaxesSales TaxOther TaxesLicenses & PermitsCharges for ServiceFines & ForfeituresInterest IncomeIntergovernmentalDeveloper FeesMiscellaneousBond ProceedsContributionsTotal RevenuesTransfers from Other FundsTotal Available Resources
EXPENDITURES:General GovernmentBusiness & IntergovernmentalSupport ServicesFiscal ServicesPublic WorksParks & RecreationCommunity DevelopmentPolice DepartmentFire DepartmentDebt ServiceOtherConstructionUtility ServicesAirport ServicesInsurance CoverageEquipment ReplacementRebates & AssignmentsTotal ExpendituresTransfers to Other FundsTotal Expenditures & Transfers
Revenues over (under) Expenditures
BEG. BUDGET BALANCEReservedReserved for Debt ServiceAccrued Sales TaxEND BUDGET BALANCE
TotalLaw Enf. Photo SPA Debt Total FY14Funds Traffic Enf Reduction City SLDC SL4B Budget
31,439,800$ 31,439,800$ 33,515,500 5,585,909 5,585,909 44,687,318 7,752,055 7,752,055 2,637,853 2,637,853
919,206 68,833,380 68,833,380 1,058,400 3,217,181 3,217,181
6,675 243,575 11,454 11,102 266,131 586,805 586,805
1,105,089 1,105,089 3,590,430 500,000 234,031 4,324,461 30,960,900 30,960,900 7,072,095 7,072,095
‐ 1,058,400 925,881 190,954,663 6,097,363 5,831,042 202,883,068 ‐ ‐ 467,955 44,297,089 ‐ ‐ 44,297,089 ‐ 1,058,400 1,393,836 235,251,752 6,097,363 5,831,042 247,180,157
12,158,336 597,018 511,621 13,266,975 ‐ ‐
3,079,786 3,079,786 2,161,201 2,161,201 7,077,526 7,077,526 5,754,160 5,754,160 5,316,838 5,316,838
499,990 18,731,554 18,731,554 12,976,923 12,976,923 33,662,693 958,255 3,348,206 37,969,154
558,410 2,430,942 2,253,620 1,780,260 6,464,822 37,854,300 37,854,300 25,049,433 25,049,433 17,886,507 17,886,507 6,495,077 6,495,077 2,438,942 2,438,942 5,042,179 5,042,179
‐ 1,058,400 ‐ 198,116,397 3,808,893 5,640,087 207,565,377 ‐ 42,759,726 525,383 1,012,000 44,297,109
‐ 1,058,400 ‐ 240,876,123 4,334,276 6,652,087 251,862,486 ‐
‐ ‐ 1,393,836 (5,624,371) 1,763,087 (821,045) (4,682,329) ‐
30,509 ‐ 4,681,539 61,431,712 6,163,470 5,771,911 73,367,093 (1,250,000) (1,250,000) (11,893,634) (1,452,698) (3,386,450) (16,732,782)
‐ (879,172) (879,172) (1,758,344) 30,509$ ‐$ 6,075,375$ 42,663,707$ 5,594,687$ 685,244$ 48,943,638$
Special Revenue Funds Component Units
22
City of Sugar Land Organizational Chart
As of October 1, 2013
Citizens
City Council
City Manager
Assistant
City Manager
Public Works & Solid Waste
Parks & Recreation
Engineering
Water Utilities & Surface Water
Assistant City Manager
Emergency Management
Public Safety
Dispatch
Police Department
Fire Department
Airport
Municipal
Court
Executive Director Community
Development
Planning &
Code Services
Transp. & LR Planning
Permits & Inspections
Community Development
Executive Director Management
Services
Human
Resources
Budget & Research
Accounting
Information Technology
Support
Services
City Attorney Public
Communications
City Secretary Economic
Development
Strategic Planning & IGR
23
City Overview
Location and Background Located 20 miles southwest of Houston, Sugar Land is a full-service
municipality providing police and fire protection, water/wastewater
utilities, solid waste collection, curbside recycling, a regional airport,
parks and recreation, public works, planning/zoning and other services.
Founded as a sugar plantation in the mid 1860s, Sugar Land was a busy
commercial center for nearly 100 years. Formally incorporated in 1959,
the City has grown more rapidly than anyone could imagine. Today, the
City has a population of about 85,000 and is nationally recognized for
its low crime and excellent opportunities afforded to residents.
City Management Sugar Land operates under the Council-Manager form of government. This system of local government combines
the political leadership of elected officials in the form of a Council with the managerial experience of an appointed
City Manager. The City Manager acts as the chief executive officer of the government and carries out policy and
administers City programs. All department heads report to the City Manager, with the exception of the Municipal
Court Judge, who is also appointed by Council. In May 2011, a Charter Election was held that added the City
Secretary and City Attorney to the list of positions that require City Council approval for any employment action.
Local Economy Sugar Land benefits from its proximity to Houston and the economic opportunities afforded by a large metropolitan
area. Supported by strong regional infrastructure, the Sugar Land economy is diverse and offers strong corporate
vitality. The table below contains a list of top private sector employers by number of employees.
EMPLOYER TYPE OF BUSINESS Fluor Services Schlumberger Methodist Sugar Land Hospital Nalco Champion, an Ecolab Company St Luke’s Hospital Baker Hughes Memorial Hermann Tramontina USA Fairfield Nodal National Oilwell Varco Money Management Int’l UnitedHealth Group / OptumRx CSM Bakery Products Minute Maid Noble Drilling Services, Inc.
Engineering / Procurement / Construction Oilfield Services / Technology Hospital Petrochemicals Hospital Specialty Polymers Hospital Manufacturing / Kitchen Wares Seismic Data Systems Oil Field Equipment (Wholesale) Financial Services Pharmacy Call Center Food Manufacturing Corporate Headquarters (Food/Drink) Offshore Drilling
ROLE OF CITY COUNCIL ROLE OF CITY MANAGER Appoint City Manager Establish City Policy Legislative Body Approve Budget
Manage Day-to-Day Affairs Enforce Laws and Ordinances Prepare Budget Make Recommendation to Council on General Welfare of the City
24
Economic Development Activity The City has seen a return of economic growth to the area. Residential development continues, although at a
slower pace than seen several years ago. Commercial growth opportunities are presenting themselves, either
through the economic development efforts or on their own. Team Industrial Services corporate headquarters and
Optum RX, a business division of United Healthcare, both relocated to Sugar Land bringing over 400 jobs combined.
Costco Wholesale Corporation also opened a new store along U.S. Highway 59 in July 2013. Although some of the
commercial growth is new to the area, an equally important growth segment has been expansions of existing
businesses. In July 2013, Noble drilling Services added a state-of-the-art training facility, 29,146 square feet of
leased space, in the Sugar Land Business Park.
Some key economic development projects are coming to fruition at this time that will impact the City over the next
year. Texas Instruments Incorporated will construct an office facility in Telfair to be completed in early 2014. The
facility will be constructed on a 7-acre site, a capital investment of $35 million, and bring more than 375 jobs to
Sugar Land. An agreement has also been approved to construct a 6,500-seat concert and performing arts facility in
Sugar Land. The future public/private partnership will be located on a 38-acre site near the intersection of U.S.
Highway 59 and University Boulevard, an area that will include a larger mixed-use development within an area of
Telfair identified for commercial, office, and entertainment purposes.
Diversity Sugar Land is a diverse community and was recognized as the nation’s first Community of Respect® by the Anti-
Defamation League in 2007. The Community of Respect® program is an initiative to help governments, non-profit
organizations, faith institutions, businesses, and institutes of higher learning create an atmosphere that rejects
prejudice and fosters respect and an appreciation for diversity. After being named the nation’s first “Community of
Respect,” the Anti-Defamation League (ADL) has recognized Sugar Land multiple times for its ongoing commitment
to foster an inclusive and respectful community.
The City’s racial breakdown as reported by the
2010 census is shown at right. Actual data reported
shows White 52%, Asian 35.5% and Black or
African American 7.4%.
*According to the US Census, persons who identify
themselves as Hispanic or Latino can be of any
race; reported figures show 10.6% Hispanic or
Latino, the figures shown in the chart have been
adjusted accordingly to ensure totals add to 100%.
White 47%
Asian 32%
Hispanic or Latino*
9%
Black or African
American 7%
Other 5%
Ethnicity
25
City Profile
FY11 FY12 FY13 FY14
Population (January 1st estimate) 84,511 84,511 84,511 84,618
Square Miles 32.73 32.73 32.73 32.73
Acres 22,868 22,868 22,868 22,868
Budgeted Full Time Employees 660 642 656 676
Total Operating Budget $282.2 M $182.1 M $181.6 M $207.6 M
Fire Protection
Number of Stations 7 7 7 7
Certified Firefighters 103 103 103 104
Calls for Service 6,293 6,671 7,250 7,670
Police Protection
Number of Stations 1 1 1 1
Certified Police Officers 149 149 149 149
Calls for Service 23,730 24,162 25,611 26,123
Parks & Recreation
Number of Parks 23 23 24 24
Park Acreage 695 695 807 807
Swimming Pools 1 1 1 1
Community Centers 6 6 6 6
Recreation Centers 1 1 1 1
Special Events Offered 17 18 18 18
Public Works
Lane Miles of Streets* 912 912 782 782
Linear Miles of Sidewalk 432 432 500 500
Miles of Storm Sewer/Open Ditch* 246 246 338 338
Traffic Signals Maintained 78 78 81 85
City Facilities 60 60 61 61
*For FY10-12, amount includes ETJ, FY13-14 does not
Utilities
Equivalent Single Family Connections 41,350 42,350 42,913 43,663
Water Produced (Million Gallons) 6,700 6,208 7,201 6,800
Wastewater Treated (Million Gallons) 2,874 3,304 3,014 3,320
Community Development
Building Permits Issued 8,000 8,000 7,300 7,300
Airport
Gallons of Fuel Sold 2,681,407 2,406,576 3,063,813 3,134,281
Aircraft Served 13,023 13,502 13,772 14,185
26
BudgetProcess&Calendar
The fiscal year begins October 1 of each year and ends on the following September 30. Each fiscal year City Council adopts a fiscal plan containing the goals established by Council and the City Manager’s plan to meet those goals. The plan adopted is comprised of the Operating Budget and the Capital Improvement Program. A calendar that outlines the budget process is included on the following page.
OperatingBudgetPrior to the official budget kickoff, the Budget Office prepares a preliminary estimate of revenues and expenditures for the major funds, including the General, Debt Service, Utility and Airport funds. This overview is prepared to allow the City Manager to assess the overall financial position of the City, including potential revenue shortfalls or excess funding capacity for enhanced services. The City Manager shares this information with City Council at a planning retreat where City Council establishes priorities for the upcoming fiscal year. The City Manager prepares a budget message from this information that instructs the departments on how to prepare the budget for the upcoming fiscal year.
In April, the budget process officially begins with the City Manager delivering the budget message and departments developing line‐item operating budgets based on the message delivered by the City Manager. The expectation for departments is to formulate a budget that will allow services to be maintained at current levels. Requests that enhance or expand services are requested in conjunction with the preparation of the operating budget. Supplemental budget requests are based on items identified through Council priorities, departmental business plans, and state or federal mandates. The operating budget and enhancement submissions are due to the Budget Office in early May and are reviewed for completeness and to ensure submissions are consistent with the City Manager’s message.
City management meets with departments in June to review proposed operating budgets and supplemental requests. Requests are prioritized by the City Manager and recommended to City Council for funding based on available resources. The budget is filed with City Council in July and reviewed in detail through a series of budget workshops in August. Changes that result from the Council workshops are incorporated into the final budget. The final budget is adopted by Council no later than the 25th of September in accordance with the City charter. Annual operating budgets are adopted for the General Fund, Special Revenue Funds, Internal Service Funds, Component Units, and Debt Service Fund. The budgets for the Enterprise Funds are adopted as a financial plan and guide. After Council adoption, the Annual Budget is compiled and distributed.
CapitalImprovementProgramAnnually, City staff prepares and files a Five‐Year Capital Improvement Program (CIP). The CIP identifies needed capital improvements and financing for those improvements. The first year of the plan is incorporated into the annual budget to appropriate funds for the specific projects. The five‐year CIP is fiscally constrained for all years. Cost estimates for years two through five of the five‐year CIP are for planning purposes only, and are used in conjunction with the five‐year financial plan of the City to determine potential project funding sources or to adjust project timing based on affordability.
CIP development is a continuous process that utilizes a “project ready” approach whereby the scope and budget for a proposed improvement are clearly defined prior to the appropriation of funds for construction. It is a multi‐year process and may extend over a one to three year period. Each year future projects are re‐evaluated and projects may be added, moved back or forward, depending on the current assessment of priority and project readiness. Project information is solicited from all departments, City Council, boards and commissions, and homeowner
27
associations. Staff also maintains a list of potential projects from citizen requests received either by telephone, e‐mail or through youth sports leagues. A recommended project list is compiled, prioritized by year, and cost estimates assigned.
Funding sources and levels are identified and developed by the Budget Office. The CIP has several layers of review by project managers, the Planning and Zoning Commission, and the City Manager. The recommended five‐year CIP is filed with the annual budget in July. City Council reviews the draft and any changes requested by Council are incorporated into the final document. A summary for the final five‐year CIP is then prepared and filed with the annual budget for Council consideration and approval. Upon Council adoption, the five‐year CIP document is reproduced and distributed for implementation of the program.
FY14BudgetCalendarFebruary CIP kick‐off
Cost allocation plan updated
March CIP projects developed Budget & Research prepares preliminary five‐year forecast City Manager develops budget message for departments Budget & Research develops instructions and forms for budget preparation City Council retreat – define priorities for FY14
April Budget kick‐off meeting: Department Heads - Introduce and distribute budget instructions - Line item allocation of budgets by departments - Departments prepare requests for additional funds
Budget & Research develops preliminary funding plan for five‐year CIP
May Review list of CIP projects with Planning & Zoning Budget & Research reviews departmental budget submissions Review list of CIP projects with City Council
June City Management reviews departmental budget submissions
City Manager balances the budget that will be recommended to City Council CIP project list finalized and fiscally constrained Five‐year financial forecast finalized
July Prepares proposed budget document, transmittal letter and budget presentations
July 23: Proposed budget filed with City Council Certified tax roll due from Central Appraisal District
August Council budget workshops (Thursday mornings)
Public hearing on budget Publish effective tax rate calculations
September
Final FY13 Budget Amendment Ordinance City Council adoption of
o FY14 budget, five‐year CIP, compensation plan, tax rate, fee ordinance
28
LegalRequirements&BasisofBudgeting
LegalRequirementsfortheBudgetPursuant to Section 6.03 of the Charter, the City Manager is responsible for preparing an annual budget for submission to City Council for review, consideration and revision. Both a letter describing the proposed new budget, as well as a balanced budget for the forthcoming fiscal year, are required to be filed not later than sixty days prior to the end of the current fiscal year. The budget must set forth the funding for services, programs, and activities of the various City departments. It must also include a multi‐year capital improvement program (CIP) and a current year CIP budget.
The City Secretary posts a notice at City Hall and publishes the notice in the official newspaper stating the times and places where copies of the message and budget are available for public review. One public hearing must be held on the budget at least 14 days after it is filed and before the budget is adopted. The budget is adopted by ordinance with one reading prior to the 25th day of the last month of the fiscal year, as required by the City charter.
Budgets are approved by City Council at the fund level. Revenues approved through the budget process are estimates. During the fiscal year, the City Manager may transfer balances allocated by the budget between departments or activities within the total appropriation without City Council approval. City Council typically approves budget amendments during the year to reflect increases to expenditures as a result of grants received or to allocate from fund balances at the request of staff. Expenditure of funds that would exceed the total appropriation by fund requires City Council approval of an ordinance to amend the budget for that fund. At year end, as part of the next year’s budget process, the current fiscal year budget is amended by ordinance to capture any budget amendments that have been approved by City Council during the year. Capital Project funds are appropriated on a project length and as projects are completed and closed out staff may request a budget amendment to utilize those funds for other projects as appropriate. Capital projects are appropriated at the project level and any increase to the project budget requires a Council budget amendment.
At the end of each fiscal year, any unencumbered appropriation balances lapse or revert to the undesignated fund balance, except for capital projects, which are adopted using project length rather than fiscal year. Open encumbrances carry forward to the next fiscal year, but the budget is not adjusted to reflect those encumbrances. After the close of the fiscal year, Council has an opportunity to approve a budget ordinance that reflects an amendment of the current year’s budget for carry‐over funding for non‐recurring items that were budgeted but not completed during the prior fiscal year.
FinancialManagementPolicyStatementsThe Financial Management Policy Statements are approved through City Council Resolution. These statements give general guidelines for the development of fiscal policies to ensure that financial resources are available to meet present and future needs of citizens and aid in fulfilling the goal of a responsible city government. These policy statements are reviewed semi‐annually and recommended revisions are discussed with City Council. The statements were last updated and approved by City Council Resolution in May 2012. A copy of the current policy statements can be found at the end of this document.
BudgetBasisofPresentationGovernmentalandFiduciaryFundsGovernmental fund budgets are prepared using the modified accrual basis. Revenues are budgeted when they are anticipated to be received and expenditures are budgeted in the period in which the liability is incurred, which is in accordance with Generally Accepted Accounting Principles (GAAP). The fund balance approach of governmental
29
funds or working capital approach can be identified as current assets less current liabilities. Governmental funds budget capital outlays as expenditures, but do not budget for non‐cash expenditures such as accruals for sick and vacation liabilities and depreciation.
Budgetary fund balances differ from the GAAP basis fund balances as they are adjusted for year‐end accruals of revenues such as sales tax, franchise fees, and hotel occupancy taxes. Although these revenues are measurable at fiscal year‐end, they are not available to fund obligations of the City on a cash basis. As such, the budget will show a different fund balance than the Comprehensive Annual Financial Report (CAFR). The budget also does not differentiate between the various categories of fund balance under GASB 54.
ProprietaryandInternalServiceFundsAll proprietary funds are budgeted using a flow of economic resources, which is similar to the accrual basis of accounting, with exceptions listed below. Available balances are determined using the cash equivalent approach. The cash equivalent approach is defined as: cash + investments + accounts receivable + prepaid expenses ‐ accounts payable = cash equivalents available.
• Revenues are budgeted in the period they are earned and measurable. • Expenses are budgeted in the period in which the liability was incurred. • Depreciation of assets is not budgeted. • Expenses to recognize unfunded liabilities are not budgeted. • Capital outlay is budgeted as an expense in the year purchased. • Principal payments are budgeted as an expense rather than a reduction to the liability. • Bond proceeds are budgeted as revenue in the enterprise operating fund and transferred to the enterprise capital projects fund.
BasisofAccountingThe governmental fund financial statements are presented on a current financial resources measurement focus and modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Measurable means that the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Revenues susceptible to accrual include sales and use taxes, hotel occupancy taxes, franchise fees, charges for services and interest on temporary investments. Property tax levies collected after the fiscal year‐end, which would be available to finance current operations, are immaterial and remain deferred. Other receipts become measurable and available when cash is received by the government and are recognized as revenue at that time.
All proprietary funds are accounted for on an accrual basis. Revenues are recognized in the period in which they are earned and become measurable, and expenses in the period in which they are incurred and measurable. However, accruals are made only at fiscal year‐end. Proprietary funds also record depreciation and amortization at fiscal year‐end. Payment of principal is recorded as a reduction to the long‐term liability at fiscal year‐end.
FinancialStructureThe accounts of the City are organized on the basis of funds and account groups, each of which operates separately and independently. The operations of each fund are accounted for with a separate set of self‐balancing accounts comprised of assets, liabilities, fund equity, revenues, and expenditures or expenses. Following is a description of the fund types and funds contained within each. A more detailed description of each fund can be found within the fund summary of the individual funds.
30
GovernmentalFundsThe General Fund is the general operating fund and is used to account for all financial transactions not properly included in other funds.
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The City has eleven special revenue funds: Court Security, Court Technology, Tourism, Community Development Block Grant, State Seizures Fund, Photographic Traffic Signal Enforcement, Law Enforcement Fund, three SPA Debt Reduction Funds, and Local Law Enforcement Block Grant Fund.
Debt Service Fund is used to account for the payment of interest and principal on all tax‐backed bonds and other long‐term debt not supported by enterprise funds.
Capital Projects Fund is used to account for the expenditures of resources transferred from operating funds, the sale of bonds, and other revenues for capital improvement projects. Projects are budgeted on a project length basis rather than a fiscal year basis, and funding carries over to the next fiscal year if the project is not completed.
ProprietaryFundsEnterprise Funds are used to account for services that are financed and operated in a manner similar to private business where the intent of the governing body is that the costs of providing goods and services to the general public will be financed or recovered primarily through user charges. The City operates four enterprise funds: Water, Utility, Airport, Solid Waste and Surface Water. The enterprise funds also have corresponding capital project funds.
Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost reimbursement basis. The City has three internal service funds: Fleet Replacement, High Tech Replacement, and Employee Benefits.
FiduciaryFundsComponent Units are used to account for sales tax revenues for economic development activities and expenditures associated with promoting, assisting, and enhancing economic and industrial development activities. Each component unit has a separate board of directors. The City accounts for three component units: Sugar Land Development Corporation (SLDC), Sugar Land 4B Corporation (SL4B), and Sugar Land Town Square TIRZ. The SLDC is a blended component unit and is included as a special revenue fund in the government‐wide financial statements. The TIRZ is not included in the City’s adopted budget but is included in the final document for reference.
31
Goals & Vision
City Council has identified and developed five priorities to direct the City’s growth and define staff responsibilities.
This “picture” identifies priorities and challenges that the City will face in the near future. Each year the City reviews
these priorities and the progress being made. Underlying each priority are strategies for the City to strive for in the
near future. The priorities and strategies were reviewed in November 2012 and updated to provide direction to staff
in strategic planning efforts.
Although the City adopts a one-year budget, the budget implements multi-year programs and strategies that extend
programs and affect future budgets. Within each priority there are measures for City staff to achieve.
The five City mid-term priority and strategies are as follows:
Safest City in America: Feeling Safe, Rapid Response Have rapid, effective and coordinated response to an emergency – Police, Fire, EMS, Public Works
Maintain people feeling safe, secure and comfortable throughout the community
Maintain a low crime rate in Sugar Land with a high clearance rate
Develop effective public safety communications with adequate staffing and using appropriate
technology
Improve all-hazards and disaster preparedness, response and recovery through better coordination and
intergovernmental cooperation
Utilizing technology to contribute to a safe community
Responsible City Government: Financially Sound, Exceptional Service Maintain a high level of citizen satisfaction and cost-effective delivery of City Services: value for tax
dollars
Continue “championship” workforce: professional, well-trained, appropriately compensated
Have City employees serve as the primary contact with customers
Maintain financially responsible government consistent with City’s mission
City of Sugar Land – a leader in customer service and superior service
City and partners operating efficiently and as a service business
Strong Local Economy: Growing Business Investment Attract targeted businesses: national and international
Balanced tax base: commercial development and sales tax generators
Develop major business parks with class A office environment: Tract II and prison property/Newland
(300 acres)
Expand tourism: venues, marketing and number of visitors
Develop three destination activity centers-major community focal points and regional destinations:
Brazos River Park, Telfair/TIRZ #4, Imperial area
32
Great Place to Live: Development, Redevelopment, Mobility, Environment Have predictable, compatible development and land uses consistent with Comprehensive Plan
Maintain adequate infrastructure and services to support growth and sustain the existing community
Revitalize/redevelop older commercial centers: appearance and business vitality
Improve mobility within Sugar Land: automobile, bicycles and walking
Strive for balanced land uses within the city (70% residential/30% commercial-land use area; 60%
residential/40% commercial-tax base)
Building Community: Diverse Cultures, Leisure, Arts Develop City facilities and venues that support community arts, events and festivals
Develop residents’ understanding of civic processes and community infrastructure
Support community events and festivals of diverse ages and cultures
Adapt to Sugar Land’s changing demographics
Expand arts throughout the community
Vision 2025 and Comprehensive PlanVision 2025 was developed through a process of community input and City Council guidance, and was formally
adopted by the City Council through Resolution 09-34 in September 2009. Vision 2025 provides long-term goals for
the ongoing development and improvement of the community.
In July 2012, the City Council adopted Ordinance No. 1851. This ordinance formally adopted an update to Chapters
1-5 of the City’s Comprehensive Plan, which incorporated Vision 2025 Goals and Objectives.
Sugar Land 2025 is a Safe, Beautiful, Inclusive, and Environmentally Responsible Community.
Sugar Land 2025 has Destination Activity Centers, Great Neighborhoods, Superior Mobility, Outstanding Cultural,
Educational, and Recreational Opportunities, and is a Regional Business Center of Excellence.
Sugar Land 2025 has Balanced Development and Redevelopment.
The Community Takes Pride in Sugar Land.
Goals and Objectives
Goal A: Safe Community
1. Safest city in the United States
2. People feeling safe, secure and comfortable at home, in the neighborhood, at the parks, in commercial
areas, and throughout the community
3. Informed citizens participating in and taking responsibility for community safety and emergency
preparedness
4. Rapid, professional and coordinated response to an emergency call for service
5. City prepared for all hazards, disaster and post-disaster recovery including coordination with local,
regional and state resources
6. Health and building codes promoting highest reasonable standards for safety
7. Adequate supply of safe drinking water meeting national and state standards
33
Goal B: Beautiful Community
1. Attractive, well-designed and well-maintained public buildings, streetscapes incorporating gateways,
public spaces and public art throughout the city
2. Attractive, well-designed and well-maintained commercial areas and buildings, including beautiful
landscapes, and appropriate signage
3. Attractive, well-maintained homes
4. Clean, well-maintained, attractive lakes and waterways, both public and private
Goal C: Inclusive Community
1. Celebrating America, such as: 4th of July, Veteran’s Day, Memorial Day, flying the flag
2. Community respecting and celebrating the history and heritage of Sugar Land, Texas, Fort Bend
County, and the United States of America
3. All family generations and cultures feeling welcome and having fun
4. Celebrating and respecting the unique international and inter-cultural community that we have
become
5. Residents informed, actively involved and participating in community and civic affairs
Goal D: Environmentally Responsible Community
1. City as a leader – model for standards, processes and operations
2. Open green spaces throughout the city
3. Effective storm water management and drainage system enhancing quality of surface water and
protecting neighborhoods
4. Quality wastewater treatment system
5. Water conservation
6. Reduced energy consumption and increased use of renewable resources
7. Convenient, easy, state-of-the-art recycling system with options and incentives
8. Developments, redevelopments and buildings incorporating the concepts of environmental sustainability
9. Improved air quality
10. Reasonable approach and balance with a “return on investments” – economic and/or community benefit
Goal E: Destination Activity Centers
1. Each destination activity center having positive image and reputation – a sense of place
2. Variety of unique quality features that define each destination activity center
3. Pedestrian-friendly activity centers connected by alternative transportation modes and trails
4. Major community focal points and regional destinations, such as: Town Center, Brazos River Park,
Entertainment District and “Imperial” Area
5. Public open space and parks for people to gather and enjoy; neighborhood to use; and to conduct
community events
6. Cultural and entertainment events making Sugar Land a regional destination
34
Goal F: Great Neighborhoods
1. Strong neighborhood identity and pride
2. Renovated, modernized and well-maintained older housing stock
3. High percentage of owner occupied homes
4. Well-maintained, replaced and up to date neighborhood infrastructure: streets, utilities, sidewalks,
street lights and drainage
5. Strong, effective home owner and neighborhood associations maintaining and investing in community
common areas, streetscapes and public spaces
6. Maintaining quality neighborhoods buffered from or blended with adjacent commercial areas and
non-residential land uses
7. Residents involved in and taking responsibility for making the neighborhood a great place to live and
call home
8. Top quality community and neighborhood parks with active and passive areas
Goal G: Superior Mobility
1. Effective traffic management facilitating predictable, acceptable travel times within Sugar Land
2. Effective intra-city public transportation system linking activity centers: trolley, electric bus, monorail
3. North/south mobility with several corridors
4. Interstate and U.S. highways efficiently moving traffic through and to/from Sugar Land (U.S. 59,
Highway 6, 90A)
5. Major corporate airport for businesses and general aviation
6. Commuter transit serving to link Sugar Land to the Greater Houston Metro Area and Fort Bend County/
Southwest
7. Pedestrian-friendly community with multi-use trails network for bikes and pedestrians connecting
neighborhoods and the community
8. Well-designed, well-maintained streets, sidewalks and multi use trails
9. Relocation of freight rail through traffic
Goal H: Outstanding Cultural Arts, Educational and Recreational Opportunities
1. Brazos River Park as a regional destination with water-based activities on the river and lakes; hike and
bike trails; innovative, unique venues and activities
2. Variety of cultural art opportunities, programs and venues serving as regional destinations
3. Public art throughout the city
4. Major museums having educational significance
5. Performing Arts Center (large community and small venues) for theater, concerts and entertainment
serving as a regional destination
6. Regional, family oriented, professional sports venue
7. Major university campus serving residents, non-residents, and businesses with full range of
undergraduate, graduate and post graduate programs
8. Strong relationship and partnership between City of Sugar Land, schools, colleges, and universities
9. Recreational programs serving the community
35
Goal I: Regional Business Center of Excellence
1. Targeted national and international businesses as defined in the Economic Development Plan
2. State of the art, world class infrastructure and technology to support local businesses
3. Business-friendly environment and reputation
4. Quality jobs at or above the average income in the community
5. Tract II and the Central Prison Unit property developed as major business park. Commercial areas near U.S.
59 at University Boulevard developed with a Class A office component.
6. Full service convention and conference center targeting the best second tier market
7. Major regional state-of-the-art medical and health services center serving the southwest area
8. Multiple, high-quality, full and limited service hotels for business travelers and visitors
9. Unique, “upscale” retail with upgraded products
Goal J: Balanced Development and Redevelopment
1. Balanced land use (70% residential/no less than 30% commercial, retail, office) and tax base (60%
residential/40% commercial, retail, office) within city
2. Well-designed, well-maintained city infrastructure and facilities throughout the city
3. Innovative designs meeting city’s development standards and adding value to the surrounding
neighborhoods
4. New developments and redevelopments consistent with city vision, comprehensive plan, policies and
standards
5. Upgrading or reusing older commercial areas and commercial strip centers
6. Redevelopment uses that are appropriate for different locations and proactive city policies to assist
7. Redevelopment of historic structures into creative uses to showcase the city’s history
8. High-quality and well-maintained housing stock throughout the city
9. Mixed-use developments with commercial and multi-family residential elements
Goal K: Community Pride in Sugar Land
1. City working in partnership with residents, community organizations, businesses and other government
entities
2. People want to live here, businesses want to invest here
3. Successful community events and celebrations bringing people together
4. Being “A Community of Excellence” and recognized as such
5. Residents engaged in civic and community affairs
6. Businesses and residents volunteering and contributing to the Sugar Land community
7. Strong community organizations, charitable organizations and institutions
8. City leadership facilitating and being a catalyst for community pride
9. City demonstrating sound financial management practices and policies including cost-effective service
delivery
10. Comprehensive Plan and associated master plans guide City decision making
11. Transparent and ethical decision-making process by City officials
36
Staffing Levels
The number of budgeted Full Time Equivalent (FTE) positions in FY14 totals 676. A net increase of 14.5 positions is
included for FY14: 5.0 in the General Fund, 1.0 in the Tourism Fund, 0.5 in the Solid Waste Fund, and 8.0 in Water
Utilities and Surface Water Funds.
Employees by Service Area The chart below illustrates the 676 FTE count by Service Area. General Administration is comprised of General
Government, Tourism and Fiscal Services. Community Services is comprised of Public Works, Parks & Recreation,
and Community Development. Utilities consist of Solid Waste, Surface Water, and Water Utility.
Employees per 1,000 Population The table and graph below show the number of FTE positions per 1,000 residents. This figure excludes seasonal
and temporary employees. A combination of growth in the population and the elimination of 18 positions in FY11
have put employees per 1,000 residents below FY09 staffing levels, even with the budgeted increase of 14.5 FTE’s in
FY14.
General Admin 17%
Community Services
22%
Utilities 10%
Airport 6%
Police Dept 29%
Fire Dept 16%
FY14 Employees By Service Area
Fiscal
Year FTE
Percent
Change Population
Employees
per 1,000
Population
FY09 645 3.2% 79,732 8.09
FY10 652 1.1% 83,819 7.78
FY11 660 1.2% 84,511 7.81
FY12 642 -2.7% 84,511 7.60
FY13 661 3.0% 84,134 7.86
FY14 676 2.3% 84,618 7.99
8.09
7.78
7.81
7.60
7.86
7.99
7.20
7.40
7.60
7.80
8.00
8.20
FY09 FY10 FY11 FY12 FY13 FY14
Employees per 1,000 Population
37
Historical Detail of Authorized Full-Time Equivalents
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Administrative Coordinator 1.00 1.00 1.00 1.00Assistant to City Manager 1.00 - - -City Manager 1.00 1.00 1.00 1.00Director of Public Affairs 1.00 1.00 1.00 1.00Executive Assistant 4.00 3.00 1.00 4.00 4.00Volunteer Coordinator 1.00 1.00 (1.00) - -
City Manager 9.00 7.00 - 7.00 - 7.00Assistant City Manager 3.00 3.00 (1.00) 2.00 2.00Executive Director - - 2.00 2.00 2.00Executive Assistant 1.00 2.00 2.00 2.00
Assistant City Managers 4.00 5.00 1.00 6.00 - 6.00Budget Analyst 3.00 1.00 1.00 2.00 2.00Director of Budget & Research 1.00 1.00 1.00 1.00Assistant Director of Budget and Research - - 1.00 1.00 1.00Sr. Budget Analyst 1.00 1.00 1.00 1.00
Budget and Research 5.00 3.00 2.00 5.00 - 5.00Administrative Secretary 1.00 1.00 1.00 1.00Assistant Emer Mgmt Coord 1.00 - - -Emergency Mgmt Specialist - 1.00 1.00 1.00Director of Emergency Mgmt 1.00 1.00 1.00 1.00
Emergency Management 3.00 3.00 - 3.00 - 3.00Administrative Manager 1.00 1.00 1.00 1.00Administrative Secretary 1.00 1.00 (1.00) - -Administrative Specialist 1.00 1.00 1.00City Secretary 1.00 1.00 1.00 1.00Executive Assistant 1.00 1.00 (1.00) - -Executive Secretary 1.00 1.00 1.00 2.00 2.00Information Process Technician 1.00 1.00 1.00 1.00Receptionist - PT 1.20 1.20 1.20 1.20Records Manager 1.00 1.00 1.00 1.00Records Specialist 1.00 1.00 1.00 1.00
City Secretary 9.20 9.20 - 9.20 - 9.20Asst. Communications Director 1.00 1.00 1.00 1.00Communications Specialist - 1.00 1.00 1.00Community Outreach Manager - - 1.00 1.00 1.00Director of Communications 1.00 1.00 1.00 1.00Executive Secretary 1.00 - 1.00 1.00 1.00Graphics Coordinator 1.00 1.00 1.00 1.00Producer / Videographer 1.00 1.00 1.00 1.00Producer / Writer 1.00 - - -Publications Manager - 1.00 1.00 1.00Web Site Coordinator 1.00 1.00 1.00 1.00
Public Communications 7.00 7.00 2.00 9.00 - 9.00Administrative Manager 1.00 1.00 (1.00) - -Assistant HR Director 1.00 1.00 (1.00) - -Director of Human Resources 1.00 1.00 1.00 1.00Executive Secretary 1.00 1.00 (1.00) - -HR Business Partner 3.00 3.00 (1.00) 2.00 2.00HR Manager - 2.00 2.00 2.00HR Specialist - 3.00 3.00 3.00Program Coordinator 2.00 2.00 (2.00) - -Recruit & Business Svs. Adm - 1.00 1.00 1.00Risk Coordinator - - - -
Risk Analyst 1 - 1.00 1.00Risk Manager 1.00 1.00 1.00 1.00Safety Coordinator - 1.00 1.00 1.00Special Projects Manager 1.00 - - -
Human Resources 11.00 11.00 - 12.00 - 12.00Assistant City Attorney 2.00 2.00 (1.00) 1.00 1.00City Attorney 1.00 1.00 1.00 1.00Deputy City Attorney 1.00 1.00 1.00 1.00Executive Assistant 1.00 1.00 1.00 1.00First Assistant City Attorney 1.00 1.00 1.00
City Attorney 5.00 5.00 - 5.00 - 5.00
38
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Director of Information Tech. 1.00 1.00 1.00 1.00End User Support Admin 1.00 1.00 1.00 1.00End User Support Mgr 1.00 1.00 (1.00) - -End User Support Specialist 2.00 2.00 2.00 2.00Enterprise Applications Manager 1.00 1.00 (1.00) - -Executive Secretary 1.00 1.00 1.00 1.00G.I.S. Manager 1.00 1.00 (1.00) - -G.I.S. Specialist 2.00 2.00 2.00 2.00IT Manager 3.00 3.00 3.00IT Operations Manager 1.00 1.00 1.00IT Project Manager 1.00 1.00 1.00IT Specialist 1.00 1.00 1.00Lead Programmer Analyst 1.00 1.00 1.00 1.00Program Coordinator 1.00 1.00 (1.00) - -Programmer Analyst 1.00 1.00 1.00 1.00Project Analyst 1.00 1.00 1.00 1.00Project Manager 1.00 1.00 (1.00) - -System Administrator 3.00 3.00 3.00 3.00System Analyst 1.00 1.00 1.00System Manager 1.00 1.00 (1.00) - -
Information Technology 19.00 20.00 - 20.00 - 20.00Assistant to City Manager - 1.00 1.00 1.00Budget and Management Analyst - 1.00 (1.00) - -
Management Assistant I 1 - 1.00 1.00 2.00 2.00Intergovt'l Relations Director 1.00 - - -
Intergovernmental Relations 1.00 3.00 - 3.00 - 3.00Assistant Dir. Of Economic Dev. 1.00 1.00 1.00 1.00Business Development Manager 1.00 1.00 (1.00) - -Business Retention Manager - - 1.00 1.00 1.00Compliance Manager - - 1.00 1.00 1.00Director of Economic Development 1.00 1.00 1.00 1.00Economic Development Coordinator 1.00 1.00 1.00 1.00Executive Secretary 1.00 1.00 1.00 1.00
Economic Development 5.00 5.00 1.00 6.00 - 6.00General Government Total 78.20 78.20 6.00 85.20 - 85.20
Buyer I 2.00 1.00 1.00 1.00Contract Administrator 1.00 - - -Contracts Coordinator - 1.00 1.00 1.00Contracts Manager - 1.00 1.00 1.00Purchasing Coordinator 1.00 1.00 (1.00) - -Purchasing Manager 1.00 1.00 1.00 1.00Purchasing Specialist 1.00 1.00 1.00
Purchasing 5.00 5.00 - 5.00 - 5.00Automotive Technican (I & II) 2.00 2.00 2.00 4.00 4.00Fleet Maintenance Manager 1.00 1.00 1.00 1.00Fleet Services Clerk 1.00 - - -Mechanic 2.00 2.00 (2.00) - -
Fleet Maintenance 6.00 5.00 - 5.00 - 5.00Building Services Technician 2.00 2.00 2.00 2.00Courier 1.00 1.00 1.00Facilities Coordinator 1.00 1.00 1.00Facilities Project Manager 1.00 1.00 1.00 1.00Facilities Services Supervisor 1.00 1.00 1.00 1.00Facility Services Technician 1.00 1.00 (1.00) - -Program Coordinator 1.00 1.00 (1.00) - -Sr. Facility Services Tech 2.00 2.00 2.00 2.00Sr. Secretary 1.00 - - -Director of Support Services - 1.00 1.00 1.00
Facilities Maintenance 9.00 9.00 - 9.00 - 9.00
39
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Accountant I & II 1.00 2.00 2.00 2.00Accounting Supervisor 1.00 1.00 1.00 1.00Accounts Payable Specialist 2.00 2.00 2.00 1.00 3.00Accounts Payable Supervisor 1.00 1.00 1.00 1.00Chief Accountant 1.00 1.00 1.00 1.00Clerk - Part Time 0.50 0.50 0.50 (0.50) -Director of Fiscal Services 1.00 - - -Executive Secretary 1.00 1.00 1.00 1.00Financial Analyst - 1.00 1.00 1.00Principal Accountant - 1.00 1.00 1.00Project Accountant 1.00 - - -Sr. Accountant 2.00 - - -
Accounting 11.50 10.50 - 10.50 0.50 11.00Court Clerk 4.00 4.00 4.00 4.00Court Docket Coordinator 1.00 1.00 1.00 1.00Court Services Specialist - 1.00 1.00 1.00Court Services Supervisor 1.00 - - -Deputy Court Administrator 1.00 1.00 1.00 1.00Juvenile C.S.W. Coordinator - PT 0.50 0.50 0.50 0.50Municipal Court Administrator 1.00 1.00 1.00 1.00Municipal Court Judge 1.00 1.00 1.00 1.00Records Clerk - PT 0.50 0.50 0.50 0.50Sr. Secretary 1.00 1.00 1.00 1.00Warrant Coordinator 1.00 1.00 1.00 1.00
Municipal Court 12.00 12.00 - 12.00 - 12.00Support Services, Accounting & Municipal Court Total 43.50 41.50 - 41.50 0.50 42.00
Administrative Manager 0.50 0.50 0.50 0.50Administrative Supervisor 1.00 - - -Assistant Public Works Director 2.00 2.00 2.00 2.00Director of Public Works 1.00 1.00 1.00 1.00Executive Secretary - 1.00 1.00 1.00Sr. Secretary 1.00 2.00 2.00 2.00
Public Works Administration 5.50 6.50 - 6.50 - 6.50Crew Chief 4.00 4.00 4.00 4.00Field Supervisor 1.00 1.00 1.00 2.00 2.00General Maintenance Worker (I & II) 6.00 7.00 1.00 8.00 8.00Project Manager 1.00 1.00 1.00 1.00Sr. Contract Inspector 1.00 1.00 1.00 1.00Street/Drainage O/M Supt 1.00 1.00 1.00 1.00Temporary Help 0.40 0.40 0.40 0.40
Streets 14.40 15.40 2.00 17.40 - 17.40Engineer (I) 1.00 1.00 1.00Engineer (II & III) 2.00 2.00 (2.00) - -Field Supervisor - - 1.00 1.00 1.00General Maintenance Worker II 1.00 1.00 (1.00) - -Signs & Marking Supervisor 1.00 1.00 (1.00) - -Traffic Engr & Controls Manager 1.00 1.00 1.00Traffic Operations Manager 1.00 1.00 1.00 1.00Traffic Technician (I & II) 6.00 6.00 (1.00) 5.00 5.00
Traffic Operations 11.00 11.00 (2.00) 9.00 - 9.00Program Coordinator 1.00 1.00 1.00 1.00Environmental Services Inspector 0.50 0.50
Stormwater Management 1.00 1.00 - 1.00 0.50 1.50Animal Services Manager 1.00 1.00 1.00 1.00Animal Services Officer 3.00 3.00 3.00 3.00Animal Services Supervisor 1.00 1.00 1.00Animal Shelter Coordinator 1.00 1.00 (1.00) - -Kennel Technician - P/T 0.50 0.50 0.50 0.50Sr. Secretary - 1.00 1.00 1.00Veterinary Technician - P/T 0.50 0.50 0.50 (0.50) -Veterinary Technician - - - 1.00 1.00
Animal Services 6.00 7.00 - 7.00 0.50 7.50Public Works Total 37.90 40.90 - 40.90 1.00 41.90
40
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Administrative Manager 1.00 1.00 1.00 1.00Assistant Parks & Rec Director 2.00 2.00 2.00 2.00Director of Parks & Recreation 1.00 1.00 1.00 1.00Executive Secretary 1.00 1.00 1.00 1.00Sr. Secretary 1.00 1.00 1.00 1.00
Parks Administration 6.00 6.00 - 6.00 - 6.00Park Devel & Streetscape Coordinator - 0.50 0.50 0.50Parks Development Manager 1.00 1.00 1.00 1.00
Parks Development 1.00 1.50 - 1.50 - 1.50Event Coordinator 1.00 1.00 1.00 1.00Event Coordinator - PT - 0.50 0.50 0.50Event Production Manager 1.00 1.00 1.00 1.00Recreation Specialist - PT 0.50 - - -
Event Production 2.50 2.50 - 2.50 - 2.50Administrative Supervisor 1.00 1.00 1.00 1.00Day Camp Counselor (seasonal) 1.78 1.78 1.78 1.78Day Camp Lead Counselor (seasonal) 0.46 0.46 0.46 0.46Day Camp Supervisor (seasonal) 0.24 0.24 0.24 0.24General Maintenance Worker II 1.00 1.00 (1.00) - -Parks Ambassador - PT 2.31 1.81 1.81 1.81Parks Facility Technician 1.00 1.00 1.00Recreation Coordinator 2.00 2.00 2.00 2.00Recreation Center Manager 1.00 1.00 1.00Recreation Manager 1.00 1.00 (1.00) - -Recreation Specialist - PT 2.48 2.48 0.50 2.98 2.98
Recreation & Athletic Pg. 12.27 11.77 0.50 12.27 - 12.27Recreation Center Manager 1.00 1.00 1.00Recreation Coordinator 1.00 1.00 1.00 1.00Recreation Manager - 1.00 (1.00) - -Recreation Specialist 1.00 0.50 0.50 0.50 1.00
Seniors Programs 2.00 2.50 - 2.50 0.50 3.00Pool Lifeguards 1.63 - - -Pool Manager 0.21 - - -Pool Technician 0.33 - - -
Aquatics 2.17 - - - - -Park Devel & Streetscape Coordinator 0.50 0.50 0.50Contract Services Monitor 1.00 1.00 1.00Contract Services Inspector 1.00 1.00 (1.00) - -
ROW Maintenance 1.00 1.50 - 1.50 - 1.50Administrative Secretary 1.00 - - -Crew Chief 3.00 3.00 3.00 3.00Field Supervisor 1.00 1.00 1.00 1.00General Maintenance Worker (I & II) 7.00 7.00 7.00 7.00Parks Superintendent 1.00 1.00 1.00 1.00
Parks Maintenance 13.00 12.00 - 12.00 - 12.00Parks & Recreation Total 39.94 37.77 0.50 38.27 0.50 38.77
Executive Director 1.00 1.00 (1.00) - -Management Assistant II 1.00 - - -
Community Development 2.00 1.00 (1.00) - - -Building Inspector 5.00 4.00 4.00 4.00Building Official 1.00 1.00 1.00 1.00Deputy Building Official 1.00 1.00 1.00 1.00Permit Clerk 3.00 3.00 3.00 3.00Permit Clerk Supervisor 1.00 1.00 1.00 1.00Plans Examiner 2.00 2.00 2.00 2.00Sr. Building Inspector 1.00 2.00 2.00 2.00Sr. Permit Clerk 1.00 1.00 1.00 1.00Temporary Help 0.08 0.08 0.08 0.08
Permits 15.08 15.08 - 15.08 - 15.08Assistant Director of Comm. Devel 1.00 - - -Development Review Coordinator 2.00 2.00 2.00 2.00Director of Planning & Environment - 1.00 1.00 1.00Planner II 1.00 1.00 1.00 2.00 2.00Principal Planner - 1.00 1.00 1.00Sr. Planner 1.00 - - -
Planning & Development 5.00 5.00 1.00 6.00 - 6.00
41
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Assistant Director of Comm. Devel. 1.00 - - -Director of Transportation & Long Range Planning - 1.00 1.00 1.00Executive Secretary - 1.00 1.00 1.00Planner II 1.00 - - -Principal Planner - 1.00 1.00 1.00Sr. Planner 1.00 1.00 1.00 1.00
Transportation & Long Range Planning 3.00 4.00 - 4.00 - 4.00Community & Envirnmental Dir - - - -Community & Environmental Mgr 1.00 1.00 1.00 1.00
Community & Environmental Services 1.00 1.00 - 1.00 - 1.00Sr. Sanitarian 1.00 1.00 1.00 1.00Sanitarian 1.00 2.00 2.00 2.00
Food Inspection 2.00 3.00 - 3.00 - 3.00Code Enforcement Inspector 2.00 2.00 2.00 2.00Code Enforcement Official 1.00 1.00 1.00 1.00Sr. Secretary 1.00 1.00 1.00 1.00
Code Enforcement 4.00 4.00 - 4.00 - 4.00Code Enforcement Coordinator 1.00 1.00 1.00 1.00Code Enforcement Inspector 1.00 1.00 (1.00) - -Rental Compliance Supervisor 1.00 1.00 1.00
Rental Registration 2.00 2.00 - 2.00 - 2.00Assistant City Engineer 1.00 1.00 1.00 1.00Assistant Director of Water Utility 1.00 1.00 1.00City Engineer 1.00 1.00 1.00 1.00Construction Inspector 5.00 5.00 5.00 5.00Construction Services Manager 1.00 1.00 1.00 1.00Contract Services Inspector - - - -Contract Services/CIP Manager 1.00 1.00 (1.00) - -Engineer (I, II, III, IV) 4.00 4.00 (1.00) 3.00 3.00Engineering Specialist 1.00 1.00 1.00Executive Secretary 1.00 1.00 1.00 1.00Program Coordinator 1.00 1.00 (1.00) - -Project Manager 1.00 1.00 2.00 3.00 3.00Real Property Manager 1.00 1.00 1.00Real Property Services Manager 1.00 1.00 (1.00) - -Sr. Construction Inspector 1.00 1.00 1.00Sr. Contract Inspector 1.00 1.00 (1.00) - -Sr. Engineer 1.00 1.00 1.00 2.00 2.00Sr. Project Manager 1.00 1.00 (1.00) - -
Engineering 20.00 20.00 1.00 21.00 - 21.00Community Development Total 54.08 55.08 1.00 56.08 - 56.08
Assistant Chief of Police 2.00 2.00 2.00 2.00Crime Analyst 1.00 1.00 1.00 1.00Department Analyst 1.00 1.00 1.00 1.00Executive Secretary 1.00 1.00 1.00 1.00Police Chief 1.00 1.00 1.00 1.00Police Sergeant 1.00 1.00 1.00 1.00Sr. Secretary 1.00 1.00 1.00 1.00
Police Administration 8.00 8.00 - 8.00 - 8.00Administrative Secretary 1.00 1.00 (1.00) - -Police Captain 1.00 1.00 1.00 1.00Police Lieutenant 1.00 1.00 1.00 1.00Police Officer 3.00 3.00 3.00 3.00Police Sergeant 2.00 2.00 2.00 2.00Receptionist 1.00 1.00 1.00 1.00Records Clerk 4.00 4.00 4.00 4.00Records Manager 1.00 1.00 (1.00) - -Records Supervisor 1.00 1.00 1.00Sr. Secretary 1.00 1.00 1.00 2.00 2.00System Analyst 1.00 - - -
Staff Services 16.00 15.00 - 15.00 - 15.00Police Captain 1.00 1.00 1.00 1.00Police Lieutenant 6.00 6.00 6.00 6.00Police Officer 84.30 84.30 84.30 84.30Police Sergeant 19.00 19.00 19.00 19.00Sr. Secretary 1.00 1.00 1.00 1.00
Patrol 111.30 111.30 - 111.30 - 111.30
42
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Asst. Victim Services Liaison 0.50 0.50 0.50 0.50Crime Analyst 1.00 1.00 1.00 1.00Crime Scene Technician - 2.00 2.00 2.00Evidence/Property Supervisor 1.00 - - -Evidence/Property Technician 1.00 - - -Police Captain 1.00 1.00 1.00 1.00Police Lieutenant 1.00 1.00 1.00 1.00Police Officer 18.00 19.00 19.00 19.00Police Sergeant 5.00 5.00 5.00 5.00Sr. Secretary 1.00 1.00 1.00 1.00Victim Services Coordinator 1.00 - - -Warrant Clerk 1.00 1.00 1.00 1.00
Criminal Investigations 31.50 31.50 - 31.50 - 31.50Detention Officer 5.00 5.00 5.00 5.00Police Sergeant 1.00 1.00 1.00 1.00
Detention Facility 6.00 6.00 - 6.00 - 6.00Deputy PS Dispatch Manager 1.00 1.00 1.00 1.00PS Dispatch Shift Supervisor 4.00 4.00 4.00 4.00Public Safety Dispatch Manager 1.00 1.00 1.00 1.00Public Safety Dispatcher 14.00 16.00 16.00 2.00 18.00
Public Safety Communications 20.00 22.00 - 22.00 2.00 24.00Police Total 192.80 193.80 - 193.80 2.00 195.80
Administrative Manager 1.00 1.00 1.00 1.00Executive Assistant 1.00 1.00 1.00 1.00Fire Chief 1.00 1.00 1.00 1.00
Fire Administration 3.00 3.00 - 3.00 - 3.00Assistant Fire Chief 1.00 1.00 1.00 1.00Battalion Chief 3.00 3.00 3.00 1.00 4.00Fire Captain 1.00 1.00 1.00 1.00Fire Driver 21.00 21.00 21.00 21.00Fire Lieutenant 22.00 22.00 (1.00) 21.00 21.00Firefighter 42.00 42.00 42.00 42.00
Emergency Services 90.00 90.00 (1.00) 89.00 1.00 90.00Administrative Secretary 1.00 1.00 1.00 1.00Asst. Fire Chief 1.00 1.00 1.00Asst. Fire Marshall 1.00 1.00 1.00 1.00Fire Captain 1.00 1.00 1.00 1.00Fire Inspector/Investigator 2.00 2.00 2.00 2.00Fire Lieutenant 2.00 2.00 2.00 2.00Fire Marshal 1.00 1.00 (1.00) - -
Prevention 8.00 8.00 - 8.00 - 8.00Assistant Fire Chief 1.00 1.00 1.00 1.00Battalion Chief 2.00 2.00 2.00 2.00Fire Captain 2.00 2.00 2.00 2.00Fire Lieutenant 1.00 1.00 1.00Sr. Secretary 1.00 1.00 1.00 1.00
Professional Development 6.00 6.00 1.00 7.00 - 7.00Fire Total 107.00 107.00 - 107.00 1.00 108.00
GENERAL FUND 553.42 554.25 7.50 562.75 5.00 567.75LESS PROGRAM EMPLOYEES - - - (3.00) - (3.00)GENERAL FUND NET 553.42 554.25 7.50 559.75 5.00 564.75
Police Officer 0.70 0.70 0.70 0.70Court Security 0.70 0.70 - 0.70 - 0.70
COURT SECURITY FUND 0.70 0.70 - 0.70 - 0.70Tourism Coordinator - 1.00 1.00Tourism Manager 1.00 1.00 1.00 1.00
Tourism Program 1.00 1.00 - 1.00 1.00 2.00TOURISM FUND 1.00 1.00 - 1.00 1.00 2.00
43
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Administrative Manager 0.50 0.50 0.50 0.50Assistant Director of Water Utilities 1.00 1.00 1.00Assistant Utilities Director 1.00 1.00 (1.00) - -Contract Services Coordinator 1.00 1.00 1.00Contract Services Inspector 1.00 1.00 (1.00) - -Director of Water Utilities 1.00 1.00 1.00 1.00Executive Secretary - 1.00 1.00 1.00Sr. Secretary 2.00 1.00 1.00 1.00
Utility Administration 5.50 5.50 - 5.50 - 5.50Crew Chief 4.00 4.00 4.00 4.00Field Operations Manager 0.45 0.45 0.45 0.45Facility Operations Manager - 0.50 0.50 0.50Field Supervisor - 0.50 0.50 0.50General Maintenance Worker (I & II) 5.00 5.00 5.00 5.00
Water Distribution 9.45 10.45 - 10.45 - 10.45Crew Chief 0.50 0.50 (0.50) - -Field Supervisor 1.00 1.00 1.00 1.00I & C Technician 0.50 0.50 0.50P&M Technician 1.50 1.00 1.00 1.00Utilities Operator 2.50 2.50 2.50 2.50Water Services Supervisor - 0.50 0.50 0.50
Water Production 5.50 5.50 - 5.50 - 5.50Crew Chief 1.00 1.00 1.00 1.00Field Operations Manager 0.20 0.20 0.20 0.20Field Supervisor 1.00 0.50 0.50 0.50General Maintenance Worker (I & II) 5.00 5.00 5.00 5.00
Wastewater Collection 7.20 6.70 - 6.70 - 6.70Crew Chief 1.50 1.50 (0.50) 1.00 1.00Electrician 0.50 0.50 0.50P&M Technician 2.50 3.00 3.00 3.00Utilities Operator 0.50 0.50 0.50 0.50Water Services Supervisor 0.50 0.50 0.50
Wastewater Treatment 4.50 5.00 0.50 5.50 - 5.50Crew Chief 1.00 1.00 1.00 1.00Field Operations Manager 0.35 0.35 0.35 0.35Field Supervisor 1.00 1.00 1.00 1.00General Maintenance Worker II 4.00 4.00 4.00 4.00Water Conservation Manager - 1.00 - (1.00) (1.00)
Customer Service 6.35 7.35 - 6.35 (1.00) 5.35Lab Technician - 0.50 0.50 0.50Water Quality Coordinator 1.00 1.00 (1.00) - -Water Quality Manager 1.00 1.00 1.00 1.00Water Quality Supervisor 1.00 1.00 1.00Water Quality Technician 1.00 1.00 1.00 1.00 2.00
Water Quality 3.00 3.50 - 3.50 1.00 4.50Water Conservation Manager 1.00 1.00
Water Conservation - - - 1.00 - 1.00Billing/Collection Spec. (I & II) 3.00 3.00 3.00 3.00Billing/Collection Supervisor 1.00 - 1.00 1.00 1.00Deputy Treasury Manager - 1.00 1.00 1.00Collection Teller 3.00 2.00 (2.00) - -Customer Service Rep 1.00 1.00 2.00 3.00 3.00Customer Service Supervisor 1.00 1.00 (1.00) - -Sr. Secretary 1.00 1.00 (1.00) - -Treasury Manager 1.00 1.00 1.00 1.00Treasury Specialist 1.00 1.00 1.00Treasury System Support Spec. 1.00 - - -
Treasury 12.00 10.00 - 10.00 - 10.00UTILITY FUND 53.50 54.00 0.50 54.50 - 54.50
44
FY13 FY13FY12 Approved Mid-Year FY14 FY14 FY14
Position Title Budget Budget Adjustments Base Additions Budget
Assistant Utilities Director 1.00 1.00 (1.00) - -Electrician 1.00 (0.50) 0.50 0.50I & C Technician 0.50 0.50 0.50Lab Technician - 0.50 0.50 0.50Facility Operations Manager - 0.50 0.50 0.50General Maintenance Worker II - - - 1.00 1.00Lead Operator - - - 2.00 2.00Mechanic - - 1.00 1.00Utility Operator - - - 3.00 3.00Surface Water Chief Operator - 1.00 1.00 1.00Surface Water Plant Manager - 1.00 1.00 1.00Water Resources Manager 1.00 1.00 1.00 1.00
Surface Water 2.00 6.50 (1.50) 5.00 7.00 12.00SURFACE WATER FUND 2.00 6.50 (1.50) 5.00 7.00 12.00
Administrative Coordinator 1.00 1.00 1.00 1.00Airport Operations Specialist 1.00 1.00 1.00Assistant Director of Aviation 2.00 2.00 2.00Assistant Aviation Director 1.00 1.00 (1.00) - -Business Manager 1.00 1.00 (1.00) - -Director of Aviation 1.00 1.00 1.00 1.00Executive Secretary - - - -Management Assistant II 1.00 1.00 1.00 1.00Program Coordinator - - - -Receptionist 1.00 1.00 1.00 1.00
Airport Administration 6.00 7.00 - 7.00 - 7.00Airport Services Manager 1.00 1.00 1.00 1.00Airport Services Rep 5.00 6.00 6.00 6.00Airport Services Rep - P/T - 0.50 0.50 0.50Concierge Manager - 1.00 1.00 1.00Crew Chief 1.00 1.00 (1.00) - -Field Supervisor 1.00 2.00 (2.00) - -Flight Line Crew 12.50 12.00 12.00 12.00Line Services Manager - 1.00 1.00 1.00Line Supervisor 3.00 3.00 3.00
FBO Services 20.50 24.50 - 24.50 - 24.50Café Attendant - 2.50 2.50 2.50
Café Select - 2.50 - 2.50 - 2.50Airfield & Facilities Manager 1.00 1.00 1.00Crew Chief 1.00 1.00 1.00 1.00Custodian 1.00 1.00 1.00 1.00Facilities & Airfield Infrastructure Mgr 1.00 1.00 (1.00) - -General Maintenance Worker (I & II) 4.00 5.00 5.00 5.00
Maintenance 7.00 8.00 - 8.00 - 8.00AIRPORT FUND 33.50 42.00 - 42.00 - 42.00
Environmental Manager 1.00 1.00 1.00 1.00Environmental Services Inspector 1.00 1.00 1.00 0.50 1.50
Solid Waste 2.00 2.00 - 2.00 0.50 2.50SOLID WASTE FUND 2.00 2.00 - 2.00 0.50 2.50TOTAL ALL FUNDS 646.12 660.45 6.50 664.95 13.50 678.45
Less Seasonal (4.65) (2.48) (2.48) (2.48)TOTAL FULL TIME EQUIVALENT 641.47 657.97 6.50 662.47 13.50 675.97
1. Represents a program employee funded from salary savings that is not counted towards overall FTE count.
45
46
PropertyTaxes
The City’s property tax is levied each October 1 on the certified assessed value as of January 1 for all real and personal property. The appraisal of property is the responsibility of the Fort Bend Central Appraisal District. Appraisals may be challenged through various appeals and, if necessary, legal action. The City is permitted by the State of Texas Constitution to levy taxes up to $2.50 per $100 of assessed valuation for general government services including the payment of principal and interest on general obligation long term debt.
The City owns and operates the Sugar Land Regional Airport and has a policy to transfer all taxes received on airport valuations to the Airport Enterprise Fund for operating expenses and development. The City also has a policy whereby the City rebates a portion of the property taxes collected from in‐City MUDs back to the districts. In tax year 2000, TIRZ#1 was formed, which includes Sugar Land Town Square. Taxes assessed and collected by the participating entities (City, County, LID #2) over and above the base value of the property upon creation of the TIRZ #1 ($5.5 million) are deposited to the benefit of the TIRZ to support improvements within the TIRZ #1. TIRZ #3 – Imperial/Tract 3 was formed in 2007. The zone covers 839.4 acres and has a base taxable value of $5.6 million. The purpose of TIRZ #3 is to facilitate a program of public improvements to allow the development and redevelopment of property as a master‐planned and mixed use community. Included in the development is the preservation and/or reuse of certain historic structures at the Imperial Sugar site and the location of a museum to house Imperial Sugar artifacts. TIRZ #4 was formed in 2009. The zone covers approximately 698 acres and has a base taxable value of $21.5 million. The purpose of the zone is to support development of employment, commercial, cultural arts, and an entertainment district within an urban‐density mixed use center.
FiscalYear2013The total property tax collections for FY13 are projected to be $29,870,657 or 99.2% of the adjusted levy, including the TIRZ. Revenues are distributed between operations and maintenance ($16,545,192), debt service ($13,027,484), TIRZ # 1 ($287,346), TIRZ #3 ($9,404), and TIRZ #4 ($1,230).
FiscalYear2014The certified net assessed valuation of $10,304,115,399 for tax year 2013 is $557,700,200 or 5.72% greater than the 2012 adjusted tax roll, including the TIRZ. Of the $10.3 billion in taxable value, $101.03 million is included in TIRZ
#1, $3.18 million in TIRZ #3, and $25.31 million in TIRZ #4 and taxes collected on this valuation will be allocated to each TIRZ from the City. Net assessed residential value increased 3.96%, and net assessed commercial value increased by 6.85% over the 2012 adjusted tax roll, including new value. Based on the certified tax roll and the 2013 tax rate of $0.30895 per $100 of assessed value, the anticipated tax collections for FY14 are $31,579,888 at a 99.2% collection rate or $1,709,231 greater than FY13 projections including the three TIRZ. Based on the 99.2% collection rate, $31,182,908 will remain with the City and $396,980 will be conveyed to the three TIRZ.
According to the City’s Financial Management Policy Statements, each year City Council will continue to consider a homestead exemption increase rather than adjust the ad valorem tax rate to offset revaluation of properties. Council did not make any changes to the homestead exemptions for tax year 2013. The optional exemption for over‐65 and disable persons remains at $70,000.
The overall tax rate is for 2013 is $0.30895, which is the same rate as 2012. The 2013 tax rate and allocation, compared to 2012 tax rate, is as follows:
Texas truth‐in‐taxation laws require public notices, a public vote and public hearings for adoption of a tax rate that exceeds the effective tax rate. The effective tax rate is the tax rate that would generate the same tax revenues in tax year 2013 as the 2012 tax rate did in the prior year, based on the values of properties that are taxed in both years. The rollback rate allows for an 8% increase in the operations and maintenance rate after accounting for the impact of sales tax for property tax reduction. The results of the effective tax rate calculations are as follows:
Effective Tax Rate $0.298088 Rollback Rate $0.323158 The property tax impact of the 2013 tax rate based on an average taxable value of $286,246 after a 7% homestead for FY13 is an increase of $19.66 or 2.4% from the 2012 tax on an average taxable value of $259,846 with a homestead exemption of 7%. The main impact comes from a 2.4% increase in the average home value.
2012 % 2013 %
M&O 0.17285$ 55.95% 0.17285$ 55.95%
Debt Service 0.13610 44.05% 0.13610 44.05%
Total 0.30895$ 100.00% 0.30895$ 100.00%
47
The charts below represent historical views of the City’s tax rate and the allocation of the levy based on the tax rate. The chart shows that the tax rate remains the same as FY13, which is 55.95% for maintenance and operations and 44.05% to debt.
In FY14, property taxes per capita, excluding TIRZ valuation, is approximately $368. Taxes per capita increased in FY14 due an overall increase of 5.7% in total City value with a population of 84,618.
* Excludes TIRZ Valuation
$‐ $0.05 $0.10 $0.15 $0.20 $0.25 $0.30 $0.35
FY04
FY06
FY08
FY10
FY12
FY14
Tax Rate by Fiscal Year
O&M Debt Service
$‐
$5
$10
$15
$20
FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14
Millions
Historical Tax Levy
O&M Debt Service
$270 $272
$262 $290 $287
$331 $344
$326 $333 $348
$368
$‐ $100 $200 $300 $400
FY04
FY05
FY06
FY07
FY08
FY09
FY10
FY11
FY12
FY13
FY14
Property Taxes per Capita*
48
CITY OF SUGAR LAND
TAX COLLECTIONS
FY13 FY13 FY14 FY14 FY14FY12 Budget Projections Base Budget Changes Budget
Adjusted Levy Certified Levy Adjusted Levy Certified Levy Certified Levy
REVENUES:City Levy $28,464,904 $29,670,778 $29,811,166 $31,434,383 $31,434,383TIRZ #1 255,017 287,955 289,663 312,154 312,154TIRZ #3 8,739 9,508 9,480 9,817 9,817TIRZ #4 1,072 1,240 1,240 78,210 78,210
Total Tax Levy 28,729,732 29,969,482 30,111,550 31,834,564 31,834,564
Collection Rate 99.2% 28,499,894 29,729,726 29,870,657 31,579,888 31,579,888
ALLOCATION:Maintenance 15,530,685 16,467,277 16,545,192 17,446,078 17,446,078Debt 12,706,500 12,966,135 13,027,484 13,736,831 13,736,831Total City Revenues 28,237,185 29,433,412 29,572,676 31,182,908 31,182,908
TIRZ #1 252,976 285,652 287,346 309,657 309,657TIRZ #3 8,670 9,432 9,404 9,739 9,739TIRZ #4 1,063 1,230 1,230 77,584 77,584
TOTAL TAX ALLOCATION $28,499,894 $29,729,726 $29,870,657 $31,579,888 $31,579,888
Tax Year 2011 2012 2012 2013 2013 2013Net Assessed Value $9,499,002,061 $9,700,431,177 $9,746,415,199 $10,304,115,399 $10,304,115,399TIRZ #1 Value @ 100% (84,316,948) (93,204,491) (93,757,326) (101,037,081) (101,037,081)TIRZ #3 Value @ 50% (2,889,545) (3,077,565) (3,068,565) (3,177,644) (3,177,644)
TIRZ #4 Value @ 50% (354,396) (401,495) (401,495) (25,314,747) (25,314,747)Taxable to City 9,411,441,172 9,603,747,626 9,649,187,813 10,174,585,927 10,174,585,927
Tax Rate Per $100Maintenance 0.16635$ 0.17285$ 0.17285$ 0.17285$ 0.17285$Debt 0.13610 0.13610 0.13610 0.13610 0.13610
Total Tax Rate 0.30245$ 0.30895$ 0.30895$ 0.30895$ 0.30895$
Tax Rate Split:Maintenance 55.00% 55.95% 55.95% 55.95% 55.95%Debt 45.00% 44.05% 44.05% 44.05% 44.05%
Total 100.00% 100.00% 100.00% 100.00% 100.00%
Certified Levy - 100% $28,464,904 $29,670,778 $29,811,166 $31,434,383 $31,434,383
49
CITY OF SUGAR LAND
ANALYSIS OF CERTIFIED TAX ROLL
Supplement #16 Certified
Tax Year 2012 2013 %
FY13 FY14 Change
No. of Items 38,928 39,237 0.79%
Residential Property:
Land 1,797,830,360$ 1,825,298,789$ 1.53%
Improvements 5,259,272,074 5,511,056,822 4.79%
Total Residential Property 7,057,102,434 7,336,355,611 3.96%
Commercial Property:
Land 945,548,580 1,013,094,808 7.14%
Improvements 2,205,100,166 2,326,028,520 5.48%
Personal Property 1,263,470,914 1,377,409,080 9.02%
Total Commercial Property 4,414,119,660 4,716,532,408 6.85%
Agricultural Property 21,319,710 11,026,160 -48.28%
Automobiles 46,680,291 46,326,301 -0.76%
Total Market Value 11,539,222,095 12,110,240,480 4.95%
Productivity Loss (21,047,200) (10,790,000) -48.73%
Homestead CAP Adjustment (29,310,985) (31,556,265) 7.66%
Exempt Properties (781,620,731) (823,235,711) 5.32%
Total Assessed Value 10,707,243,179 11,244,658,504 5.02%
Less:
Homestead Exemptions (420,794,826) (426,199,810) 1.28%
Over 65 Exemptions (302,492,104) (299,284,473) -1.06%
Disabled Persons Exemptions (18,277,421) (16,889,041) -7.60%
Disabled Veterans Exemptions (1,675,500) (1,623,950) -3.08%
Disabled Veterans 100% (10,223,630) (10,197,510) -0.26%
Abatements (167,820,740) (142,064,682) -15.35%
Pollution (3,329,220) (5,744,368) 72.54%
Personal Leased Vehicles (35,177,100) (34,715,810) -1.31%
Prorated Exempt Property (1,030,009) (3,807,300) 269.64%
House Bill 366 Exemptions (7,430) (16,161)
Total Exemptions (960,827,980) (940,543,105) -2.11%
Net Assessed Valuation (NAV) 9,746,415,199$ 10,304,115,399 5.72%
Less: TIRZ #1 Value @ 100% (93,757,326) (101,037,081) 7.76%
Less: TIRZ #3 Value @ 50% (3,068,565) (3,177,644) 3.55%
Less: TIRZ #4 Value @ 50% (401,495) (25,314,747) 6205.12%
Taxable Valuation to City 9,649,187,813 10,174,585,927 5.44%
50
CITY OF SUGAR LAND
PRINCIPAL TAXPAYERS
2013 TOP TEN
2013 Percentage
Taxable of Total
Assessed Net Assessed
Taxpayer Type of Business Valuation (A) Valuation
1 Schlumberger Tech Corp - Well Services Manufacturing 99,322,540$ 0.96%
2 First Colony Mall LLC Shopping Center 90,179,840 0.88%
3 Fairfield Industries Office 84,270,520 0.82%
4 Lakepointe Assets, LLC Real Estate/Engineering 81,300,000 0.79%
5 API Realty LLC Real Estate 74,467,840 0.72%
6 Tramontina USA Inc Manufacturing 82,026,040 0.80%
7 Amerisource Bergen Drug Corp. Pharmacy/Medical 59,721,760 0.58%
8 NNP-Telfair LLC Real Estate 53,322,450 0.52%
9 Weingarten Realty Investors & WRI/Post Oak Inc Shopping Center 53,294,670 0.52%
10 Schlumberger Tech Corp - SPC Energy Technology 49,822,520 0.48%
Other 9,576,387,219 92.94%
Total Net Assessed Valuation - Certified Roll 10,304,115,399$ 100.00%
(A) = Net of Tax Abatement
51
52
DebtServiceFund
The Debt Service Fund accounts for the issuance of debt and provides for the payment of debt principal and interest as they come due. In the Debt Service Fund, an ad valorem (property) tax rate and tax levy is required to be computed and levied to produce sufficient revenue to satisfy annual debt service requirements. The City has no general obligation legal debt limit other than a ceiling on the tax rate specified by the State of Texas. Under the rules of the Texas Attorney General, the City may issue general obligation debt in an amount no greater than that which can be serviced by a debt service tax rate of $1.50 per $100 assessed valuation based on 90% collection.
The City’s tax backed bond rating is “AAA” by Fitch Ratings and Standard and Poor’s.
The City’s Financial Management Policy Statements designate that property taxes generated from the Airport are to be transferred to the Airport in support of development and operations. The City also has a policy to rebate a portion of the property taxes collected from in‐City MUDs back to the districts. The Debt Service Fund expenditures include the debt service component of these agreements.
FiscalYear2013Revenues total $23,169,591, which includes $13,079,300 in current and delinquent property taxes. A total of $4,786,941 was received from the proceeds of bond refunding. Other funding sources include transfers from the Utility Fund, Tourism Fund, and interest income. Transfers from the Utility Fund and Tourism Fund support debt service related to activities supported by those funds. Expenditures are projected at $22,531,370, which includes $16,321,006 in debt service payment, $4,829,663 in refunding and issuance costs and $20,000 fiscal fees. Rebates to in‐City MUDs and inter‐fund transfers total $1,306,962. The fund balance at 9/30/13 is projected to be $3,171,192, which is over the fund balance policy requirement of 10% of annual debt service.
FiscalYear2014Funding from property taxes in the amount of $13,788,900 represents 75.3% of funding sources. Tax revenues are budgeted based on the certified tax roll and the adopted tax rate. Other funding sources include transfers from the Utility Fund, Tourism Fund, interest income, and developer fees. The budget includes 100% recovery on water/wastewater debt assumed from MUDs through an interfund transfer. The FY14 transfer from the water utility fund totals $3,376,368.
In 2002, the City issued $10.1 million in combination Tax and Hotel Occupancy Tax COs for a portion of the $19.3 million contribution to construction of a conference center in the Sugar Land Town Square. The certificates are backed by a pledge of Hotel Occupancy Taxes. This issue was refunded in FY10 with the GO Refunding Bonds, Series 2010 and the savings are being passed on to the Tourism Fund. For FY14, $664,214 will be transferred to cover the debt service requirement for the 2002 CO’s.
Debt service requirements on outstanding debt for the FY14 budget are $15,437,757. The budget incorporates $1,669,885 for debt service on the anticipated issuance of $24.4 million in new debt, which includes a planned issue from 2013 projects as well as debt to support 2014 projects. Rebates to in‐City MUDs and inter‐fund transfers totals
Property Tax 75.3%
Interest Income0.1%
Developer Fee2.5%
Transfers In
22.1%
FY14 Revenue Sources
53
$1,659,850. The budgeted ending fund balance at 9/30/14 is $2,699,830, $989,066 above the policy requirement of 10% of annual debt service requirements.
For FY14 the ratio of net bonded debt to taxable value is expected to decrease from 1.2% to 1.1% due to growth in assessed values combined with payment of outstanding debt. No additional tax backed debt was issued in FY13 which allowed the City’s outstanding tax backed debt to decrease.
Net bonded debt per capita is expected to decrease to $1,305 at the end of FY14 as debt gets paid down and less new debt is issued.
1.3%
1.0%
1.3% 1.4% 1.4%
1.2%
1.1%
0.6%
0.8%
1.0%
1.2%
1.4%
1.6%
FY08 FY09 FY10 FY11 FY12 FY13 FY14
Net Bonded Debt vs. Taxable Valuation
$1,262 $1,101
$1,467 $1,467 $1,517 $1,367 $1,305
$‐
$500
$1,000
$1,500
$2,000
FY08 FY09 FY10 FY11 FY12 FY13 FY14
Net Bonded Debt Per Capita
54
CITY OF SUGAR LAND
DEBT SERVICE FUND
INCOME STATEMENT
FY14
FY12 FY13 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Current Property Taxes 12,677,113$ 12,961,438$ 13,027,500$ 13,736,800$ 13,736,800$
Delinquent Property Taxes (60,019) 51,800 51,800 52,100 52,100
Developer Fee Reimbursement 476,000 327,250 616,000 472,500 472,500
Interest on Investments 11,447 12,436 7,958 12,148 12,148
Refunding Bond Proceeds 10,246,260 4,786,941 4,786,941 - -
TOTAL REVENUES 23,350,801 18,139,865 18,490,199 14,273,548 14,273,548
Transfer In from Tourism Fund 648,012 656,261 656,261 664,214 664,214
Transfer from SLDC: PAC - - -
Transfer In from Utility Fund 4,092,558 4,023,131 4,023,131 3,376,368 3,376,368
TOTAL INTERFUND TRANSFERS 4,740,570 4,679,392 4,679,392 4,040,581 4,040,581
TOTAL REVENUES 28,091,371 22,819,257 23,169,591 18,314,130 18,314,130
EXPENDITURES
Debt Service: Current Debt 17,876,869 16,321,006 16,321,006 15,437,757 15,437,757
Debt Service- New Issues 221,408 - 1,669,885 1,669,885
Fiscal Fees/Other 8,685 20,000 20,000 18,000 18,000
Issuance Costs 147,707 70,785 70,785 - -
Refunding Payment to Escrow 10,328,482 4,758,314 4,758,878 - -
TOTAL DEBT SERVICE 28,361,743 21,391,513 21,170,669 17,125,642 17,125,642
Rebates & Assignments 1,057,982 1,539,140 1,306,962 1,605,450 1,605,450
Transfers to Other Funds 43,494 51,030 53,739 54,400 54,400
TOTAL EXPENDITURES 29,463,219 22,981,683 22,531,370 18,785,492 18,785,492
CHANGE IN FUND BALANCE (1,371,848) (162,426) 638,220 (471,362) (471,362)
FUND BALANCE - BEGINNING 3,904,820 2,532,972 2,532,972 3,171,192 3,171,192
FUND BALANCE - ENDING 2,532,972$ 2,370,546$ 3,171,192$ 2,699,830$ 2,699,830$
Policy Requirement 1,787,687$ 1,654,241$ 1,632,101$ 1,710,764$ 1,710,764$
Over/(Under) Policy 745,285$ 716,304$ 1,539,091$ 989,066$ 989,066$
Policy Requirement 10% 10% 10% 10% 10%
55
CITY OF SUGAR LANDCOMPUTATION OF DIRECT AND OVERLAPPINGAS OF SEPTEMBER 30, 2013
City'sTotal Estimated Overlapping
G.O. Debt as of % G.O. Debt as ofSeptember 30, 2013 Applicable September 30, 2013
City of Sugar Land 218,415,000$ 100.00% 218,415,000Burney Road MUD 10,620,000 100.00% 10,620,000First Colony LID No. 2 330,000 100.00% 330,000First Colony MUD No. 10 14,935,000 100.00% 14,935,000Fort Bend County 460,650,000 23.65% 108,943,725Fort Bend County LID No. 2 14,500,000 100.00% 14,500,000Fort Bend County LID No. 10 13,395,000 94.15% 12,611,393Fort Bend County LID No. 14 4,770,000 100.00% 4,770,000Fort Bend County LID No. 17 52,510,000 100.00% 52,510,000Fort Bend County MUD No. 21 8,060,000 100.00% 8,060,000Fort Bend County MUD No. 116 29,545,000 0.11% 32,500Fort Bend County MUD No. 136 4,855,000 100.00% 4,855,000Fort Bend County MUD No. 137 30,875,000 100.00% 30,875,000Fort Bend County MUD No. 138 31,365,000 100.00% 31,365,000Fort Bend County MUD No. 139 8,260,000 100.00% 8,260,000Fort Bend County WC&ID No. 2 57,145,000 0.66% 377,157Fort Bend ISD 878,904,425 43.04% 378,280,465
Total Direct and Overlapping Funded Debt 899,740,239$Ratio of Direct and Overlapping Funded Debt to Taxable Assessed Valuation 9.18%Per Capita Overlapping Funded Debt 10,633$
56
CITY OF SUGAR LAND
DEBT SERVICE REQUIREMENTS TO MATURITY
TOTAL OF ALL DEBT OUTSTANDING*
FY Ending
September 30 Principal Interest Total
2014 11,092,441$ 4,345,316$ 15,437,757$
2015 9,897,441 3,965,368 13,862,809
2016 9,092,441 3,614,977 12,707,418
2017 9,187,441 3,262,457 12,449,898
2018 9,027,441 2,904,550 11,931,991
2019 7,220,155 2,583,542 9,803,697
2020 7,167,394 2,292,643 9,460,037
2021 7,252,394 1,990,771 9,243,165
2022 7,097,394 1,686,587 8,783,981
2023 6,892,394 1,386,166 8,278,560
2024 6,747,394 1,098,895 7,846,289
2025 6,062,521 826,682 6,889,203
2026 4,672,521 596,749 5,269,270
2027 3,422,648 424,351 3,846,999
2028 3,552,648 273,029 3,825,677
2029 2,767,648 137,935 2,905,583
2030 2,005,000 40,219 2,045,219
TOTAL 113,157,316$ 31,430,235$ 144,587,551$
* Excludes anticipated new debt
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
20
14
20
15
20
16
20
17
20
18
20
19
20
20
20
21
20
22
20
23
20
24
20
25
20
26
20
27
20
28
20
29
20
30
Principal Interest
57
CITY OF SUGAR LAND
DEBT SERVICE SCHEDULE OF REQUIREMENTS*
TO MATURITY BY ISSUE
Issue Description Principal Interest Total
2003A General Obligation Refunding 1,980,000$ 147,675$ 2,127,675$
2004 General Obligation New 270,000 4,725 274,725
2004A General Obligation Refunding 115,000 4,700 119,700
2005 General Obligation New & Refunding 1,865,000 341,383 2,206,383
2006 General Obligation New 22,770,000 5,037,081 27,807,081
2006 Certificates of Obligation New & Refunding 745,000 250,309 995,309
2008 Certificates of Obligation New 3,730,000 1,513,691 5,243,691
2008 General Obligation New 5,790,000 2,306,660 8,096,660
2009 Certificates of Obligation New 15,067,316 4,672,083 19,739,399
2009 General Obligation Refunding 670,000 26,431 696,431
2010 General Obligation New 2,220,000 858,169 3,078,169
2010 Certificates of Obligation New 21,335,000 7,787,402 29,122,402
2010 General Obligation Refunding 18,645,000 5,220,363 23,865,363
2012 General Obligation Refunding 8,510,000 811,925 9,321,925
2012 General Obligation Refunding 4,255,000 941,050 5,196,050
Sub Total 107,967,316 29,923,647 137,890,963
2005 FBC MUD 1 Assumed Obligations 5,190,000 1,506,587 6,696,587
Sub-Total 5,190,000 1,506,587 6,696,587
Total Debt Requirement 113,157,316$ 31,430,235$ 144,587,551$
* Excludes anticipated new debt
58
General Fund Organizational Chart
As of October 1, 2013
City Council
City Manager
Assistant
City Manager
Public Works &Solid Waste
Parks & Recreation
Engineering
AssistantCity Manager
EmergencyManagement
Public Safety
Dispatch
PoliceDepartment
FireDepartment
Executive DirectorCommunity
Development
Planning & CodeServices
Transp. & LongRange Planning
Permits &Inspections
CommunityDevelopment
Executive DirectorManagement
Services
Human Resources
Budget & Research
Accounting
InformationTechnology
Support Services
City AttorneyPublic
Communications
City SecretaryEconomic
Development
Strategic Planning& IGR
59
General Fund
The General Fund is used to account for all transactions not properly includable in other funds. The principal
sources of revenue include property taxes, sales and franchise taxes, licenses and permits, fines and forfeitures, and
charges for services. Expenditures include general administration, fiscal services, support services, business and
intergovernmental, public works, parks and recreation, community development, and public safety. Budgetary fund
balance reflects audited fund balance with adjustments for accrued sales and franchise taxes to properly reflect
funds available for appropriation during the year.
Fiscal Year 2013 Total revenues are projected to be $68,797,820, 1.48% higher than the current budget. Sales and Property Tax,
which make up 72% of revenues, are expected to meet budgeted levels. Major variances from budget are in
licenses and permits, Interest income, other revenue, other taxes, charges for services, and Intergovernmental.
Licenses and permits are projected to be $2,525,434, which is $372,199 or 17.29% higher than budgeted for the
year. Interest income is projected to be $102,500, 65.8% of budget estimates based on lower than anticipated
rates.
Other revenue which includes property insurance recovery, reimbursements, and miscellaneous revenue sources is
projected to be 644,325 or 76.13% higher than budgeted for the year. The increases in revenue are driven by
higher than anticipated insurance recovery, reimbursements for the baseball stadium insurance, and
reimbursements from the Texas Department of Transportation for electricity related to traffic signal operation.
Other taxes of $5,689,596 represent franchise fees and mixed drink tax. This revenue is projected higher than
budget as a result of current trends. Transfers in are projected at $4,230,001 and represent reimbursements for
overhead allocation from the Utility fund, Airport fund, and SLDC reimbursement for Economic Development
staffing.
Total expenditures for FY13 are projected to be $70,016,055. All departments are expected to end the year within
their current budgeted expenditures.
Total fund balance is projected to be $18,003,854 as of September 30, 2013, which is equal to 31% of recurring
operating expenditures. This is greater than the policy requirement 25% or $14,727,831. The $3,276,023 over policy
is available to fund non-recurring expenditures in
fiscal year 2014.
Fiscal Year 2014 Budgeted revenues total $72,312,731. The chart at
right shows a breakdown of General Fund revenues
by type.
Sales tax revenue represents the largest portion of
General Fund Operating revenues at 51%. Sales tax
is highly dependent on economic conditions and can
fluctuate during times of economic uncertainty.
Based on current economic conditions, the budget
includes 2.7% growth in sales tax over FY13
projections.
Property Tax 25%
Sales Tax 46%
Other Taxes 8%
Licenses & Permits
4% Charges for
Services 5%
Fines & Forefeitures
3%
Other 1%
Transfers In 6%
Lease Proceeds
2%
General Fund Revenues
60
The budget incorporates property tax revenues of $17,650,900, which is based on the current tax rate and certified
tax roll for 2013.
The General Fund receives transfers in from the Utility, Surface Water and Airport Funds as reimbursement for
overhead costs as determined by a cost allocation model. A transfer from the Sugar Land Development
Corporation reimburses cost for Economic Development staff and activity. The Sugar Land 4B Corporation
reimburses the General Fund for Economic Development activity but those funds are recorded as charges for
services since the 4B Corporation is not a blended component unit for accounting purposes. The FY14 budget does
not include net revenues from the red light camera program, pending a review of the program by a council
appointed task force.
Interest income is estimated at $102,500, which is the same as projected for FY13 projections. Previously
purchased higher yielding investments have matured and have been reinvested at lower rates, thus income will
remain flat. Revenue from fines & forfeitures is estimated at $2,158,781, which is 3% higher than FY13 projections
and 1.1% higher than FY13 budget.
Budgeted expenditures total $74,851,924 for FY14. Of this total, $65,498,703 is for departmental expenditures and
$9,353,220 is for non-departmental expenditures including transfers, rebates & assignments, debt service and
miscellaneous expenditures.
Recurring changes to the General Fund include a
3% merit pool for employees effective January 1,
2014, implementation of emergency medical
services, additions for operating impacts of capital
projects and increases to the number of personnel.
One time funding of $6,557,751 includes transfers
to CIP from sales tax incentive revenues,
contingency funding, sales tax incentive grants, and
$3,330,826 in one-time items in the departmental
operating budgets. Significant additions to
departmental budgets are described below.
One time additions in General Government total $535,749. One time expenditures include implementation of a
strategic plan in IT and capital equipment for SLtv16 to be purchased with PEG funds. Police include one-time
additions of $406,358 which will be used to upgrade the indoor and outdoor security cameras as well as equipment
for two officers if funding is made available under the COPS grant. The budget does not include funding for the
officers’ salaries and benefits as the positions are dependent on award of the grant. Police also includes $88,000 for
the STEP Wave Grant, which will be utilized for speed enforcement. Fire has one-time additions that total
$2,264,269. One time expenditures include the implementation of EMS services, which includes capital outlays for
vehicles and equipment, as well as training, and the addition of a Battalion Chief to oversee the unit. Additionally,
funding will is allocated for the replacement of engine 5. The fire engine and EMS vehicles will be purchased using
lease/purchase financing. Public safety dispatch additions include two new Public Safety Dispatchers, certification &
education pay for Dispatchers, and one-time and recurring funding necessary to implement the call handling
protocol for providing EMS services in the City.
Budgeted fund balance totals $15,464,661, which is equal to the 25% reserve requirement. A drawdown in fund
balance of $2,539,193 is budgeted for one time expenditures in accordance with the Financial Management Policy
Statements.
General Government
15%
Support Services
3%
Fiscal Services 3%
Public Works 9%
Parks & Recreation
8%
Community Development
7%
Police Department
25%
Fire Department
17%
Transfers 8%
Rebates & Assignments
5%
General Fund Expenditures
61
CITY OF SUGAR LANDGENERAL FUNDINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actual Budget Projection Budget Changes BudgetRevenues
Property Taxes 15,624,991$ 16,698,314$ 16,742,982$ 17,650,900$ -$ 17,650,900$Sales Tax 32,401,367 32,622,120 32,622,100 31,395,900 2,119,600 33,515,500Other Taxes 5,536,947 5,366,188 5,689,596 5,695,655 - 5,695,655Licenses & Permits 2,317,039 2,153,235 2,525,434 2,637,853 - 2,637,853Charges for Services 3,257,439 3,175,896 3,361,031 3,542,548 - 3,542,548Fines & Forfeitures 2,103,671 2,135,000 2,095,904 2,158,781 - 2,158,781Other 585,137 365,813 644,325 641,937 - 641,937Intergovernmental 387,398 96,015 82,791 - 88,000 88,000Interest Income 130,945 155,700 102,500 102,500 - 102,500
Operating Revenues 62,344,934 62,768,281 63,866,664 63,826,075 2,207,600 66,033,675Transfers In 3,921,961 4,326,784 4,230,001 4,623,056 - 4,623,056Lease Proceeds - 701,155 701,155 - 1,656,000 1,656,000
Non-operating Revenues 3,921,961 5,027,939 4,931,156 4,623,056 1,656,000 6,279,056Total Revenues 66,266,895 67,796,220 68,797,820 68,449,131 3,863,600 72,312,731
ExpendituresGeneral Government 9,188,663 10,731,005 10,731,005 10,774,526 535,749 11,310,275Support Services 2,477,828 2,497,185 2,497,185 2,541,838 - 2,541,838Fiscal Services 2,288,647 2,415,821 2,415,821 2,455,384 25,000 2,480,384Public Works 6,080,661 6,141,533 6,241,533 7,071,076 6,450 7,077,526Parks & Recreation 4,769,674 5,676,355 5,676,355 5,744,160 10,000 5,754,160Community Development 4,781,122 4,879,301 4,879,301 5,043,033 83,000 5,126,033Police Department 16,923,409 16,911,719 16,911,719 17,825,206 406,358 18,231,564Fire Department 10,236,757 10,809,510 10,809,510 10,712,654 2,264,269 12,976,923
Departmental Expenditures 56,746,761 60,062,429 60,162,429 62,167,877 3,330,826 65,498,703Transfers 7,299,177 5,418,218 5,423,623 3,977,662 1,817,575 5,795,237Rebates & Assignments 2,359,570 3,160,560 2,707,470 2,338,178 1,098,550 3,436,728Debt Service 418,561 492,877 492,877 492,877 - 492,877Miscellaneous 542,444 1,186,986 1,229,656 (682,422) 310,800 (371,622)
Non-departmental Expenditures 10,619,752 10,258,641 9,853,626 6,126,295 3,226,925 9,353,220Total Expenditures 67,366,513 70,321,070 70,016,055 68,294,173 6,557,751 74,851,924
Revenues Over/(Under) Expenditures (1,099,618) (2,524,850) (1,218,236) 154,958 (2,694,151) (2,539,193)Fund Balance - Beginning 20,321,708 19,222,090 19,222,090 18,003,854 18,003,854Fund Balance - Ending 19,222,090$ 16,697,240$ 18,003,854$ 18,158,812$ (2,694,151)$ 15,464,661$
Ending Fund Balance- % of Oper Exp 28% 31% 30% 25%Fund Balance - Requirement 14,691,717 14,727,831$ 15,371,364$ -$ 15,371,364$Over / (Under) Policy 2,005,523 3,276,023$ 2,787,448$ 93,297$
62
GENERAL FUND
SCHEDULE OF REVENUES
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actual Budget Projection Budget Changes Budget
CURRENT TAXES $15,516,980 $16,491,314 $16,545,200 17,446,100 17,446,100
DELINQUENT TAXES (32,976) 62,000 62,000 69,800 69,800
PENALTY & INTEREST 135,147 145,000 125,000 135,000 135,000
SPECIAL INVENTORY/OVERAGE 5,840 - 10,782 - -
Property Taxes 15,624,991 16,698,314 16,742,982 17,650,900 - 17,650,900
SALES TAXES 32,401,367 30,769,500 30,598,500 31,395,900 31,395,900
S. TAX INCENTIVE AGRMTS 1,852,620 2,023,600 - 2,119,600 2,119,600
Sales Tax 32,401,367 32,622,120 32,622,100 31,395,900 2,119,600 33,515,500
MIXED DRINK TAX 375,070 370,488 425,630 475,630 475,630
ELECTRIC FRANCHISE 3,682,085 3,522,000 3,736,261 3,685,017 3,685,017
GAS FRANCHISE 284,145 285,800 288,540 294,311 294,311
FRANCHISE TELECOMM. 295,017 295,300 296,221 296,221 296,221
MISC. FRANCHISE FEES 168,312 156,600 153,298 154,831 154,831
CABLE TV FRANCHISE 732,318 736,000 789,644 789,644 789,644
Other Taxes 5,536,947 5,366,188 5,689,596 5,695,655 - 5,695,655
BUILDING PERMITS 1,298,146 1,212,375 1,406,106 1,476,411 1,476,411
INFRASTRUCTURE REVIEW 58,705 30,000 40,000 42,000 42,000
RENTAL INSPECTION LICENSE 206,619 196,300 203,935 210,053 210,053
ELECTRICAL PERMITS 107,608 110,250 142,584 149,713 149,713
IRRIGATION PERMITS 50,913 36,750 42,192 44,301 44,301
HEALTH PERMITS 281,529 250,000 275,870 280,008 280,008
HVAC PERMITS 60,559 55,000 128,387 131,597 131,597
LIQUOR PERMITS 29,780 30,000 30,000 30,750 30,750
PLUMBING PERMITS 130,097 144,060 144,060 147,662 147,662
REINSPECTION FEES 14,433 10,600 10,600 10,865 10,865
PARKING PERMITS 20 - - -
SIGN PERMITS 16,854 15,000 15,000 15,375 15,375
FLOOD ZONE DEVEL PERMIT 1,600 1,600 1,640 1,640
CONTRACTOR REGISTRATION 16,200 40,000 51,250 51,250
R-O-W PERMIT 1,700 1,700 1,743 1,743
SOLICITOR PERMITS 6,539 3,800 3,800 3,895 3,895
PERMIT PENALTIES 1,541 1,200 1,200 1,230 1,230
FIRE ALARM PERMITS 23,535 19,600 19,600 20,090 20,090
OTHER FIRE CODE PERMITS 30,161 18,800 18,800 19,270 19,270
Licenses & Permits 2,317,039 2,153,235 2,525,434 2,637,853 - 2,637,853
ADMINISTRATIVE FEES 479,823 489,726 422,906 551,178 551,178
STREET LIGHT CHARGES 101,128 53,800 86,207 76,048 76,048
ANIMAL ADOPTION FEES 40,481 30,200 40,723 40,927 40,927
ANIMAL IMPOUNDMENT FEES 3,253 4,100 2,534 2,547 2,547
POOL ADMISSIONS 6,507 5,800 5,800 5,829 5,829
SWIM LESSIONS 2,411 - - -
FACILITY USAGE CARDS 67,678 66,000 78,000 78,390 78,390
POOL RENTAL 1,078 1,400 1,400 1,407 1,407
P&R BUILDING RENTALS 64,110 85,000 85,000 85,425 85,425
COMM. EVENTS-RECREATION 2,150 - - -
ATHLETIC LEAGUES 5,416 10,000 14,000 14,070 14,070
PAVILION RENTALS 31,551 30,300 30,300 30,452 30,452
CAMP PROGRAMS 129,219 131,970 131,970 132,630 132,630
LIGHT FEES 51,394 46,500 46,500 46,733 46,733
LEISURE CLASSES 83,619 88,000 88,000 88,440 88,440
Description
63
GENERAL FUND
SCHEDULE OF REVENUES
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actual Budget Projection Budget Changes BudgetDescription
ATHLETIC FIELD RENTAL 2,888 5,000 5,000 5,025 5,025
SENIOR PROGRAMS 17,747 24,900 24,900 25,025 25,025
MOWING LIENS 990 500 2,500 2,513 2,513
PLAT FEES 40,013 34,400 131,122 131,778 131,778
SITE PLAN FEES 467 2,600 11,600 11,658 11,658
ZONING & CONDITIONAL USE 27,580 24,200 31,314 31,470 31,470
ACCIDENT REPORTS 14,376 12,500 15,653 15,731 15,731
FALSE ALARM FEES 21,519 40,100 35,650 35,828 35,828
FINGER PRINTING 13,270 12,000 12,000 12,060 12,060
EMS Billing
FIRE PROTECTION FEES 2,021,853 1,950,000 2,031,052 2,090,352 2,090,352
HAZ MAT RESPONSE 26,921 26,900 26,900 27,035 27,035
Charges for Services 3,257,439 3,175,896 3,361,031 3,542,548 - 3,542,548
ADMINISTRATIVE COURT FEES 99,984 110,300 110,300 113,609 113,609
DPS FEES - CITY PORTION 10,687 8,300 10,700 11,021 11,021
CHILD SAFETY FINES 138,775 143,600 120,649 124,268 124,268
MUNICIPAL COURT FINES 1,683,016 1,696,800 1,672,753 1,722,936 1,722,936
JUDICIAL EFFICIENCY 4,652 4,300 12,718 13,100 13,100
WARRANT FEES 166,557 171,700 168,784 173,848 173,848
Fines & Forfeitures 2,103,671 2,135,000 2,095,904 2,158,781 - 2,158,781
CASH OVER & SHORT 108 - (112) - - -
CASH OVER & SHORT 30 - - - -
CASH OVER & SHORT 81 - (112) - -
CASH OVER-SHORT (3) - - - -
DONATIONS 48,987 20,600 58,000 58,000 - 58,000
GEN GOV/ REIMBURSEMENT - - 223 223 - 223
MISCELLANEOUS 23,805 36,397 104,630 103,130 - 103,130
PROPERTY INS RECOVERY 176,133 75,000 165,000 165,000 - 165,000
REIMBURSEMENTS 238,333 154,600 224,552 224,552 - 224,552
REPRODUCTION COPIES 4,445 2,000 4,602 4,602 - 4,602
ROYALTIES 1,699 - 1,430 1,430 - 1,430
SALE OF CAPITAL PROPERTY 43,895 50,000 50,000 50,000 - 50,000
UNCLAIMED & NON-CAPITAL 47,058 15,000 35,000 35,000 - 35,000
UNCLAIMED PROPERTY REV. 576 - 1,000 - - -
Other 585,137 365,813 644,325 641,937 - 641,937
STATE GRANT/ TX FORCE SERVICE 38,288 -
CLICK IT OR TICKET GRANT 5,670 - - -
BULLETPROOF VEST 32,640 11,138 11,138 - -
FEDERAL GRANT / JAG GRANT 10,008 -
UASI GRANT 237,600 13,224 - - -
STEP WAVE GRANT 43,518 35,000 35,000 - 88,000 88,000
VICTIM ASSISTANCE GRANT 17,422 20,859 20,859 - -
DWI TASK FORCE - HGAC 10,611 10,611
FEMA 2,251 - - - -
UASI GRANT 5,183 5,183
Intergovernmental 387,398 96,015 82,791 - 88,000 88,000
INTEREST INCOME 101,378 155,700 102,500 102,500 - 102,500
UNREALIZ GAIN/LOSS-INVEST 29,566 - - -
Interest Income 130,945 155,700 102,500 102,500 - 102,500
64
GENERAL FUND
SCHEDULE OF REVENUES
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actual Budget Projection Budget Changes BudgetDescription
AIRPORT ENTERPRISE 596,863 622,670 622,670 591,556 591,556
SLDC 387,609 525,653 460,626 325,383 325,383
TRANSFER FROM CAPITAL PRO 202,000 202,000 202,000 202,000 202,000
TRANSFER FROM TIRZ 1 70,000 70,000 70,000 70,000 70,000
TRANSFER FROM FUND 53 139,275 290,000 290,000 458,102 458,102
TRANSFER FROM UTILITIES 2,250,796 2,264,561 2,364,561 2,712,218 2,712,218
TRANSFER FROM SOLID WASTE 10,600 10,600 10,600 263,797 263,797
TRF FR RED LIGHT FUND 073 264,818 341,300 209,544 - -
Transfers In 3,921,961 4,326,784 4,230,001 4,623,056 - 4,623,056
CAPITAL LEASE PROCEEDS - 701,155 701,155 - 1,656,000 1,656,000
Lease Proceeds - 701,155 701,155 - 1,656,000 1,656,000
GRAND TOTAL 66,266,895 67,796,220 68,797,820 68,449,131 3,863,600 72,312,731
65
GENERAL FUND
SCHEDULE OF EXPENDITURES
FY13 FY14 FY14
FY12 Current FY13 Recurring One-Time FY14
Actual Budget Projection Budget Costs Budget
Mayor & City Council 223,285$ 230,929$ 230,929$ 220,573$ -$ 220,573$
City Manager 853,676 726,287 726,287 683,408 - 683,408
Assistant City Manager 649,152 797,593 797,593 903,321 - 903,321
Budget & Research 355,420 369,330 369,330 680,318 - 680,318
Emergency Management 303,672 362,112 362,112 332,030 - 332,030
City Secretary 777,053 771,532 771,532 836,369 22,308 858,677
Communications 684,612 1,065,957 1,065,957 969,816 145,000 1,114,816
Human Resources 1,291,988 1,265,777 1,265,777 1,318,360 47,200 1,365,560
City Attorney 538,025 604,456 604,456 693,122 - 693,122
Information Technology 2,831,809 3,852,019 3,852,019 3,235,114 321,241 3,556,355
Intergov't Relations 257,698 281,130 281,130 353,035 - 353,035
Economic Development 422,273 403,883 403,883 549,060 - 549,060
General Government - Total 9,188,663 10,731,005 10,731,005 10,774,526 535,749 11,310,275
Facilities Management 2,272,712 2,382,218 2,382,218 2,151,414 - 2,151,414
Purchasing 384,592 394,453 394,453 421,545 - 421,545
Fleet Maintenance 474,213 414,319 414,319 506,827 - 506,827
Support Services - Total 3,131,517 3,190,990 3,190,990 3,079,786 - 3,079,786
Accounting 836,035 897,086 897,086 1,013,675 - 1,013,675
Municipal Court 798,923 824,930 824,930 903,761 25,000 928,761
Fiscal Services - Total 1,634,958 1,722,016 1,722,016 1,917,436 25,000 1,942,436
PW - Admin 463,058 585,821 585,821 622,004 - 622,004
Streets & Drainage Maintenance 1,520,409 1,611,870 1,711,870 2,107,373 - 2,107,373
Traffic 3,526,762 3,385,947 3,385,947 3,587,970 - 3,587,970
Stormwater Management 81,940 116,560 116,560 170,846 6,450 177,296
Animal Services 488,492 441,335 441,335 582,883 - 582,883
Public Works - Total 6,080,661 6,141,533 6,241,533 7,071,076 6,450 7,077,526
Parks - Admin 563,115 605,737 605,737 638,614 - 638,614
Development & Maintenance 2,784,456 3,570,798 3,570,798 3,679,218 10,000 3,689,218
Recreation & Special Events 1,422,103 1,499,820 1,499,820 1,426,328 - 1,426,328
Parks & Recreation - Total 4,769,674 5,676,355 5,676,355 5,744,160 10,000 5,754,160
Executive Director 181,456 171,496 171,496 - - -
Permits & Inspections 1,004,743 1,024,777 1,024,777 1,085,983 - 1,085,983
Development Planning 394,137 428,977 428,977 481,006 - 481,006
Transportation & LR Planning 450,505 520,358 520,358 413,128 83,000 496,128
Community & Env. Services 90,665 104,019 104,019 108,979 - 108,979
Food Inspection 163,476 190,714 190,714 219,359 - 219,359
Code Enforcement 246,996 257,066 257,066 288,276 - 288,276
Rental Registration 131,975 136,839 136,839 143,670 - 143,670
City Engineer 2,117,169 2,045,055 2,045,055 2,302,632 - 2,302,632
Community Development - Total 4,781,122 4,879,301 4,879,301 5,043,033 83,000 5,126,033
Police - Administration 832,334 840,157 840,157 883,327 - 883,327
Staff Services Bureau 1,989,061 1,852,360 1,852,360 1,895,406 173,400 2,068,806
TCLEOSE - 23,990 23,990 - - -
Patrol 9,487,314 9,530,719 9,530,719 9,854,624 195,108 10,049,732
Criminal Investigations 2,964,058 2,921,715 2,921,715 3,067,608 - 3,067,608
Detention Center 353,232 362,761 362,761 374,529 - 374,529
SWAT 20,553 22,068 22,068 22,443 - 22,443
Communications 1,276,857 1,357,949 1,357,949 1,727,269 37,850 1,765,119
Police Department - Total 16,923,409 16,911,719 16,911,719 17,825,206 406,358 18,231,564
Fire - Administration 311,986 329,715 329,715 356,642 - 356,642
Emergency Services 8,379,849 8,917,827 8,917,827 8,669,751 2,264,269 10,934,020
HAZ MAT 26,805 43,281 43,281 43,281 - 43,281
Emergency Medical Services - - - - - -
Prevention/Investigation 846,999 851,146 851,146 880,622 - 880,622
Professional Development 671,118 667,541 667,541 762,358 - 762,358
Fire Department - Total 10,236,757 10,809,510 10,809,510 10,712,654 2,264,269 12,976,923
Total Operating Expenditures 56,746,761$ 60,062,429$ 60,162,429$ 62,167,877$ 3,330,826$ 65,498,703$
Department Summary
66
GENERAL FUND
SCHEDULE OF EXPENDITURES
FY13 FY14 FY14
FY12 Current FY13 Recurring One-Time FY14
Actual Budget Projection Budget Costs Budget
Transfers 7,299,177 5,418,218 5,423,623 3,977,662 1,817,575 5,795,237
Rebates & Assignments 2,359,570 3,160,560 2,707,470 2,338,178 1,098,550 3,436,728
Debt Service 418,561 492,877 492,877 492,877 - 492,877
Miscellaneous 542,444 1,186,986 1,229,656 (682,422) 310,800 (371,622)
Total Non-Operating 10,619,752 10,258,641 9,853,626 6,126,295 3,226,925 9,353,220
Total Expenditures 67,366,513$ 70,321,070$ 70,016,055$ 68,294,173$ 6,557,751$ 74,851,924$
Category Summary
Salary & Benefits 42,870,146$ 43,525,271$ 43,525,271$ 47,310,334$ 497,094$ 47,807,428$
Supplies 2,143,463 2,223,252 2,223,252 2,312,761 411,917 2,724,678
Professional Services 6,796,700 8,098,368 8,198,368 6,241,362 93,600 6,334,962
Repairs & Maintenance 1,968,206 2,115,624 2,115,624 4,499,517 53,209 4,552,726
Purchased Services 2,202,860 2,491,755 2,491,755 1,764,921 26,140 1,791,061
Capital Items 765,386 1,608,159 1,608,159 36,482 2,048,866 2,085,348
Other - - - - 200,000 200,000
CIP O&M Impact - - - 2,500 - 2,500
Total Category Expenditures 56,746,761 60,062,429 60,162,429 62,167,877 3,330,826 65,498,703
Total Non-Operating 10,619,752 10,258,641 9,853,626 6,126,295 3,226,925 9,353,220
Total Expenditures 67,366,513$ 70,321,070$ 70,016,055$ 68,294,173$ 6,557,751$ 74,851,924$
Description
67
General Government
As of October 1, 2013
Mayor &
City Council
City Manager
ExecutiveDirector
Budget &Research
Human
Resources
InformationTechnology
Assistant
City Manager
EmergencyManagement
City AttorneyPublic
Communications
City SecretaryStrategic
Planning & IGR
68
Mayor and City Council
Services Provided The Mayor and City Council provide direction to the City Manager and staff to achieve service level objectives. The long-
range vision of the City is established by adopting goals, objectives, and strategies. Two regular City Council meetings are
held each month on the first and third Tuesday, as well as a workshop on the fourth Tuesday of the month. The Mayor
and City Council adopt policies and may modify policy recommendations from the City Manager. The annual budget and
five-year CIP, filed by the City Manager, is reviewed by the Mayor and City Council through a series of workshops and
public hearings and is adopted by ordinance per the City’s charter requirements.
FY14 Requests A recurring addition of $4,200 was requested for the Mayor and City Council’s iPad data plans.
Performance Measures: Responsible City Government The City Council measure for “cost-effective delivery of City services” is recurring cost per capita.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Staffing-Elected Officials* Actuals Budget Projection Budget Changes Budget
FTE Count Totals 7.00 7.00 7.00 7.00 - 7.00
*Not included in historical FTE Summary for the City.
$2.64 $2.73 $2.61
$1.00
$2.00
$3.00
FY12 Actual FY13 Estimate FY14 Estimate
Recurring Cost per Capita
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 150,870 158,913 158,913 142,568 - 142,568
Supplies 17,072 9,812 9,812 16,874 - 16,874
Professional Services 16,329 18,425 18,425 25,200 - 25,200
Repairs & Maintenance 122 - - - -
Purchased Services 38,892 43,779 43,779 35,931 - 35,931
Category Totals 223,285$ 230,929$ 230,929$ 220,573$ -$ 220,573$
69
City Manager
Services Provided The City Manager is appointed by City Council and serves as Chief Executive Officer of the City. The City Manager is
responsible for making recommendations to City Council, filing the annual budget, five-year CIP, and five-year financial
forecast, and providing leadership and direction to City staff to achieve City Council goals and objectives. On a day-to-
day basis, however, the City Manager focuses on “Responsible City Government,” as evidenced by the emphasis on
implementing City Council direction, managing the City organization through the appointment and removal of
employees, and encouraging citizen engagement and education.
FY14 Requests There were no additions to the City Manager budget in FY14.
Performance Measures: Responsible City Government The City Council measure for “cost-effective delivery of City services” is recurring cost per capita.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 812,734$ 678,216$ 678,216$ 642,376$ -$ 642,376$
Supplies 15,950 21,700 21,700 19,072 - 19,072
Professional Services 171 - - 2,210 - 2,210
Repairs & Maintenance 122 - - - - -
Purchased Services 24,699 26,371 26,371 19,750 - 19,750
Category Totals 853,676$ 726,287$ 726,287$ 683,408$ -$ 683,408$
$10.09 $8.58 $8.08
$-
$3.00
$6.00
$9.00
$12.00
$15.00
FY12 Actual FY13 Estimate FY14 Estimate
Recurring Cost per Capita
FTE Count
FY12
Actuals
FY13 Current
Budget
FY13
Projection*
FY 14 Base
Budget
FY14
Changes
FY14
Budget
FTE Count Totals 9.00 8.00 5.00 5.00 - 5.00
* Three positions were moved in FY13:
2 to Public Communications
1 to Assistant City Managers
70
Assistant City Managers
Services Provided
The Assistant City Managers and Executive Directors provide executive oversight, guidance, and support to respective
departments ensuring the priorities of the City are understood and achieved. The Assistant City Managers and Executive
Directors serve on behalf of the City Manager in managing projects, assignments and representing the organization and
the community. The Assistant City Managers and Executive Directors also act in place of the City Manager in his absence.
FY14 Requests
No additions were made to the Assistant City Managers FY14 budget.
Performance Measures: Responsible City Government
The City Council measure for “cost-effective delivery of City services” is recurring cost per capita.
$7.67 $8.24 $9.49
$-
$3.00
$6.00
$9.00
$12.00
$15.00
FY12 Actual FY13 Estimate FY14 Estimate
Recurring Cost per Capita
FTE Count
FY12
Actuals
FY13 Current
Budget
FY13
Projection*
FY 14 Base
Budget
FY14
Changes
FY14
Budget
FTE Count Totals 4.00 4.00 6.00 6.00 - 6.00
* Two positions were moved into the ACM budget in FY13
1 from Executive Director - Community Development
1 from City Managers Office
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 609,832$ 668,475$ 668,475$ 863,534$ -$ 863,534$
Supplies 4,547 6,789 6,789 8,596 - 8,596
Professional Services 13,000 100,000 100,000 6,770 - 6,770
Purchased Services 21,773 22,329 22,329 24,421 - 24,421
Category Totals 649,152$ 797,593$ 797,593$ 903,321$ -$ 903,321$
71
Budget & Research
Mission StatementTo accurately plan and represent the current and future financial position of the city and assist departments in providing
quality services that meet the needs of the community through research, performance measurement, and resource
management.
Services ProvidedThe Budget & Research Department is responsible for preparing the annual operating budget, the five-year Capital
Improvement Plan and the five-year financial forecast. The department also manages the departmental business plan
process and conducts operational research. The Budget & Research Department provides support to City departments in
the management of the budget by verifying appropriations for contracts and bid documents, processing budget
transfers and carryover requests, and assisting with end of year projections. The department is also responsible for
producing financial analysis for management and City Council so decision makers have a full understanding of the
financial consequences of decisions. Issuance of long-term debt obligations is also carried out by the Budget & Research
Department.
FY14 RequestsThere were no additions to the Budget & Research FY14 budget. However, due to a reorganization, the costs associated
with the central appraisal district were moved from Support Services to Budget and Research.
Performance Measures: Responsible City GovernmentThe City Council measure for “consistent financial policies” is the bond ratings for the City.
AgencyTax Backed
RatingRevenue
Bond Rating
Moody’s Aa1 Aa3
S&P AAA AA+
Fitch AAA AA+
FY12 FY13 Current FY 13 FY14 Base FY14 FY 14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 236,199$ 331,680$ 331,680$ 440,479$ -$ 440,479$
Supplies 2,534 3,305 3,305 3,000 - 3,000
Professional & Contractual 106,050 16,300 16,300 217,559 - 217,559
Purchased Services 10,637 18,045 18,045 19,280 - 19,280
Capital / Other - - - - - -
Category Totals 355,420$ 369,330$ 369,330$ 680,318$ -$ 680,318$
FY12 FY 13 Current FY13 FY14 Base FY14 FY14
FTE Count Actual Budget1
Projection Budget Changes Budget
FTE Count Totals 3.00 5.00 5.00 5.00 - 5.00
1. Two positions were moved from Strategic Planning & Intergovernmental Relations to Budget & Research in Mid FY13.
72
EmergencyManagement
MissionStatementThe City of Sugar Land Department of Emergency Management provides the citizens of Sugar Land Emergency Management leadership and coordination to mitigate, prepare for, respond to, and recover from all emergencies and disasters the City may face.
ServicesProvidedThe Sugar Land Office of Emergency Management is responsible for the all‐hazards emergency management plan for the City. Emergency management provides emergency preparedness, emergency response and emergency recovery services.
FY14RequestsThere were no additions to Emergency Management budget in FY14.
PerformanceMeasures:SafestCityThe City Council measure for “Improved emergency preparedness through better coordination and intergovernmental cooperation” includes completing an annual review of the City’s Emergency Operations Plan (EOP), the City’s Continuity of Operations and Continuity of Government (COOP‐COG) Plan, and the Debris Management Plan, as well as attending all required trainings and exercises.
100% 100% 100%
0%
20%
40%
60%
80%
100%
FY12 Actual FY13 Projection FY14 Estimate
Percent of After Action Items Implemented
Summary by CategoryFY12
Actuals
FY13 Current Budget
FY13 Projection
FY14 Base Budget
FY14 Changes
FY14 Budget
Salary & Benefits 217,160 243,592 243,592 267,084 ‐ 267,084 Supplies 13,110 21,827 21,827 17,093 ‐ 17,093 Professional Services 23,955 74,255 74,255 29,455 ‐ 29,455 Repairs & Maintenance 1,239 1,250 1,250 1,250 ‐ 1,250 Purchased Services 19,223 21,188 21,188 17,148 ‐ 17,148 Capital Items/other 28,985 ‐ ‐ ‐ ‐ Category Totals 303,672$ 362,112$ 362,112$ 332,030$ ‐$ 332,030$
FTE CountFY12
Actuals
FY13 Current Budget
FY13 Projection
FY14 Base Budget
FY14 Changes
FY14 Budget
FTE Count Totals 3.00 3.00 3.00 3.00 ‐ 3.00
73
CitySecretary
MissionStatementAct as stewards of open and accountable government, committed to uphold statutory principles, serve as guardians of the municipal legislative processes and official information, practice integrity and provide excellent service that respects the uniqueness and diversity of the city organization and the community.
ServicesProvidedThe Office of the City Secretary is responsible for three primary functions: legislative service, records management, and public information services. Legislative Services includes managing and coordinating all public meetings, elections, ordinance codification, contract execution, legal notice and proclamation publication, policy adoption and board and commission appointments. For records management the department maintains a Centralized Records Center Archive, an electronic document management system and a database for vehicle registration and property documents. The department also facilitates record disposal. Public information services provided by the department include receptionist and lobby services, response to open records requests and standardized guidelines for city hall displays and meeting presentations.
FY14RequestsThe FY14 budget includes a one‐time request of $20,000 for consultant work relating to the Electronic Document Management System (EDMS). Additionally, the budget includes a one‐time request of $2,308 for labor and supplies to archive the dissolved Fort Bend County Water Control and Improvement District #1 records.
PerformanceMeasures:ResponsibleCityGovernmentThe City Council measure for “Customer Response Management” is number of open records requests received.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 638,570$ 620,592$ 620,592$ 691,383$ ‐$ 691,383$ Supplies 30,018 30,292 30,292 64,300 708 65,008 Professional & Contractual 41,113 68,478 68,478 29,700 21,500 51,200 Repair & Maintenance 1,604 729 729 7,700 ‐ 7,700 Purchased Services 59,587 51,441 51,441 43,286 100 43,386 Capital / Other 6,161 ‐ ‐ ‐ ‐ Category Totals 777,053$ 771,532$ 771,532$ 836,369$ 22,308$ 858,677$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count Actuals Budget Projection Budget Changes Budget
FTE Count Totals 9.20 9.20 9.20 9.20 ‐ 9.20
1,162
1,300
1,400
1,000
1,100
1,200
1,300
1,400
FY12 Actual FY13 Projection FY14 Budget
Number of Open Records Requests Received
74
PublicCommunications
MissionStatementTo clearly and accurately communicate information and the value of key City services, programs, and messages to foster an engaged and informed citizenry; to protect the safety and welfare of our citizens; to provide leadership in further strengthening and promoting Sugar Land’s “brand” as a benchmark for superior municipal government service through all City communication tools including publications, web site, municipal cable television, media relations and emergency communications; and to serve as a resource to City departments for delivery of their specific communication needs.
ServicesProvidedPublic Communications is responsible for providing accurate, responsive and timely information to citizens and the public through a variety of communication tools including publications, website, SLtv16, media relations, public safety and emergency communications. Additionally, Public Communications connects citizens with local government through volunteer opportunities and community education such as Serve Sugar Land, Sugar Land 101, and the Mayor’s Youth Advisory Council. The Community Action Center is housed in Public Communications, and provides staff and resources necessary to address and monitor citizen concerns and answer questions regarding the City and the services it provides.
FY14RequestsOne‐time additions in the Communications budget include $25,000 for graphic design services as needed and $120,000 in Public, Educational and Government (PEG) access television funding. The PEG funds come from a 1% fee on Comcast accounts within the City of Sugar Land and will be used for capital items to increase the quality of broadcasts on SLtv16.
PerformanceMeasures:ResponsibleCityGovernmentThe City Council measures for “Easy access to city government” are citizen satisfaction with City publications, website and municipal television (SLtv16), and number of website hits.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 492,400$ 624,528$ 624,528$ 738,256$ ‐$ 738,256$ Supplies 104,794 157,847 157,847 131,623 ‐ 131,623 Professional & Contractual 73,479 109,829 109,829 42,320 25,000 67,320 Repair & Maintenance 81 790 790 844 ‐ 844 Purchased Services 13,858 46,446 46,446 40,773 ‐ 40,773 Capital / Other ‐ 126,517 126,517 16,000 120,000 136,000 Category Totals 684,612$ 1,065,957$ 1,065,957$ 969,816$ 145,000$ 1,114,816$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count Actuals Budget Projection Budget Changes Budget
FTE Count Totals 7.00 9.00 9.00 9.00 ‐ 9.00
91% 92% 94%
70%60% 57%
92% 88% 86%
0%
50%
100%
FY06 FY09 FY12
Citizen Satisfaction with Website, SLTV16 & Publications
Website SLTV16 Publications
812 786
891
500
600
700
800
900
FY12 Actual FY13 Projected FY14 Projected
Thousands
Website Hits
75
HumanResources
MissionStatementServe managers and employees by providing excellent human resources systems and risk management programs to help them be a “Champion Workforce,” helping the organization achieve excellence in delivering public services and impacting the organization’s financial resources through cost effective/efficient government.
ServicesProvidedHuman Resources Department is an internal service provider and offers a full range of human resource services for all city departments. Risk Management reviews insurance for contracts, coordinates worker compensation and liability insurance claims and oversees the work safety program.
FY14RequestsOne‐time requests were included for $47,200 for a Public Safety Fitness Consultant and Public Safety Compensation Study, respectively. A recurring addition of $15,000 is also included for the annual Spring Employee event.
PerformanceMeasures:ResponsibleCityGovernmentThe “Benefit Burden” is the ratio of the cost of defined benefits to the base payroll of employees eligible to receivebenefits. City Council. The City Council measure for “Workers’ Compensation Claims” is the ratio of total claims over number of employees.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Changes Budget Changes Budget
Human Resources * 11.00 11.00 12.00 12.00 ‐ 12.00 FTE Count Totals 11.00 11.00 12.00 12.00 ‐ 12.00
* Risk Analyst is a program employee that is not counted toward the overall FTE count.
34.4%28.6%
0%
10%
20%
30%
40%
Public Sector Avg. (500+ FTEs) FY14 Est
Total City Benefit Burden
0.1600.182 0.169
0.00
0.05
0.10
0.15
0.20
FY12 Actual FY13 Est FY14 Est
Workers' Compensation Claims: Ratio of Total Claims over FTEs
Summary by CategoryFY12
Actuals
FY13 Current Budget
FY13 Projection
FY14 Base Budget
FY14 Changes
FY14 Budget
Salary & Benefits 878,313 907,719 907,719 986,865 ‐ 986,865 Supplies 58,270 64,511 64,511 86,088 ‐ 86,088 Professional Services 116,791 39,395 39,395 56,615 47,200 103,815 Repairs & Maintenance 28,176 39,262 39,262 600 ‐ 600 Purchased Services 171,028 164,365 164,365 188,192 ‐ 188,192 Capital Items/other 39,410 50,525 50,525 ‐ ‐ ‐ Category Totals 1,291,988$ 1,265,777$ 1,265,777$ 1,318,360$ 47,200$ 1,365,560$
76
City Attorney
Mission StatementThe City Attorney’s Office seeks to provide legal services to the City Council, boards and commissions, management, and
employees that:
1. Are timely;2. Are understandable and accessible to the client;3. Achieve the City’s goals within the boundaries of the law;4. Are based on the Department’s independent judgment of the law; and5. Protect the legal interests of the City as a municipal corporation.
Services ProvidedThe City Attorney’s Office provides legal services to the City and the City’s development corporations. These services
include contract review, ordinance preparation, policy review, and prosecution of violations of State law and City
ordinances in Municipal Court.
FY14 RequestsThere were no additions to the City Attorney FY14 budget.
Performance Measures: Responsible City GovernmentThe City Council measure for “cost-effective delivery of City services” is recurring cost per capita.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 478,427$ 542,159$ 542,159$ 615,764$ -$ 615,764$
Supplies 6,775 13,573 13,573 14,210 - 14,210
Professional & Contractual 43,744 26,347 26,347 41,500 - 41,500
Purchased Services 9,079 22,377 22,377 21,648 - 21,648
Category Totals 538,025$ 604,456$ 604,456$ 693,122$ -$ 693,122$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count Actuals Budget Projection Budget Changes Budget
FTE Count Totals 5.00 5.00 5.00 5.00 - 5.00
$6.37
$7.15$8.20
$-
$2.00
$4.00
$6.00
$8.00
$10.00
FY12 Actual FY13 Projection FY14 Estimate
Recurring Cost per Capita
77
Information Technology
Mission Statement The mission of the IT department is to provide guidance in an effective, strategic, and fiscally responsible manner for all
technology applications by: maintaining a thorough knowledge of operating systems, applications, and hardware;
providing a secure infrastructure, that promotes the integrity of the electronic data that is collected, stored, and
retrieved; proactively evaluating departmental needs to position them for a successful delivery of service while
providing efficient, effective, reliable, timely and courteous service to all users.
Services Provided The Information Technology Department (IT) provides city‐wide support to all departments by maintaining the integrity
of computer and communications infrastructure of the City. This includes city-wide coordination for advanced systems in
Public Safety, Telecommunications, and GIS. A primary function of the department is end-user support for all city
employees in their use of technology, which involves inventories, configuration, installation, and maintenance of
desktop systems. The department is also responsible for project management from city-wide technology projects to
application development.
FY14 Requests A total $321,241 was added to the IT budget in FY14 for the development of an IT strategic plan, mobile device
management, conference room enhancements, aerial photography, and the upgrade to ESRI Small Gov ELA.
Performance Measures: Responsible City Government The City Council measure for “cost-effective delivery of city services” is recurring cost per capita.
$37.08 $37.90 $37.74
$-
$10.00
$20.00
$30.00
$40.00
$50.00
FY12 Actual FY13 Estimate FY14 Estimate
Recurring Cost per Capita
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 1,546,357 1,612,217 1,612,217 1,798,201 - 1,798,201
Supplies 37,154 50,324 50,324 21,652 - 21,652
Professional Services 15,094 173,497 173,497 275,680 222,000 497,680
Repairs & Maintenance 760,783 906,448 906,448 1,048,752 - 1,048,752
Purchased Services 309,479 444,848 444,848 90,828 99,241 190,069
Capital Items/other 162,942 664,685 664,685 - - -
Category Totals 2,831,809$ 3,852,019$ 3,852,019$ 3,235,113$ 321,241$ 3,556,354$
FTE Count
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
FTE Count Totals 20.00 21.00 21.00 21.00 - 21.00
78
Strategic Planning & Intergovernmental Relations
Mission StatementThe mission of the City of Sugar Land’s Office of Strategic Planning & Intergovernmental Relations is to ensure the
operations of the City are aligned with the vision and priorities established by the City Council and to ensure the City’s
interests are protected and enhanced through active involvement in the legislative process and strong
intergovernmental relationships.
Services ProvidedThe Office of Strategic Planning & Intergovernmental Relations (IGR) is responsible for the development of the federal
legislative agenda, the state legislative agenda and the local intergovernmental relations agenda – as well as for the
implementation of the ambassador program. Additionally, the Office is also responsible for the leadership and
coordination of the city-wide strategic planning process – including quarterly reporting to the City Council – and for
providing support to the City Manager’s Office by serving as the staff liaison to the City’s multi-cultural program,
Mayor’s Youth Advisory Council and the Sugar Land Legacy Foundation.
FY14 RequestsThere are no additions to the Strategic Planning & IGR budget for FY14. However, the budget does include the full cost of the
contract for a state lobbyist; in FY12 and FY13 this cost was shared with Water Utilities.
Performance Measures: Responsible City GovernmentThe City Council measure for “cost-effective delivery of city services” is recurring cost per capita.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 201,687$ 199,467$ 199,467$ 214,435$ -$ 214,435$
Supplies 2,458 4,351 4,351 14,125 - 14,125
Professional & Contractual 49,721 65,781 65,781 109,695 - 109,695
Purchased Services 3,832 11,531 11,531 14,780 - 14,780
Category Totals 257,698$ 281,130$ 281,130$ 353,035$ -$ 353,035$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Projection Budget Changes Budget
FTE Count Totals1
3.00 3.00 3.00 3.00 - 3.00
1. Two positions included in this count are program positions and therefore do not count towards the total FTE count.
$3.05 $3.33$4.18
$1.00
$2.00
$3.00
$4.00
$5.00
$6.00
FY12 Actual FY13 Estimate FY14 Estimate
Intergovernmental RelationsRecurring Cost per Capita
79
Economic Development
Mission StatementThe mission of the City of Sugar Land’s Economic Development Department is to facilitate the creation of a sustainable
business environment that promotes a consistent, quality economy that enhances the standard of living for our
residents and to provide the necessary financial resources for the City of Sugar Land through an expanded and
diversified tax base.
Services ProvidedThe Economic Development program is responsible for several services including targeted business recruitment,
business retention, expansion, and development; business incentives, and revenue enhancement and diversification.
Marketing on the regional, national, and international level is conducted along with retail activity analysis.
Administration of funds, agreements, and project management services are also fulfilled under the leadership of City
Council, City administration, and associated boards and committees.
FY14 RequestsThere were no additions to the Economic Development budget for FY14. Most operating costs are included in the Sugar
Land Development Corporation and Sugar Land 4B Corporation budgets, which are approved by the board of directors
for each corporation.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 419,363$ 398,893$ 398,893$ 549,060$ -$ 549,060$
Professional & Contractual - 4,055 4,055 - - -
Purchased Services 2,910 985 985 - - -
Category Totals 422,273$ 403,933$ 403,933$ 549,060$ -$ 549,060$
FTE Count Actuals Budget Projection Budget Changes Budget
FTE Count Totals 5.00 5.00 6.00 6.00 - 6.00
80
Su
As
upport
sofOctobe
Service
er1,2013
Executiv
S
s,Accou
ve Direct
Accoun
upport S
unting&
City Ma
tor
nting
Services
&Munic
anager
A
cipalCo
Assistant Manag
Mun
ourt
City er
icipal Coourt
81
Support Services
Mission Statement The Mission of Support Services is to use available resources, ethical principles, and professional practices to deliver
superior and responsive internal services to City customers while maximizing effectiveness and minimizing costs in the
areas of purchasing, facilities management, and fleet services.
Services Provided The Support Services Department is committed to maintaining the City’s ability to accomplish essential functions of
government while continuing to preserve the integrity of the City. The Department consists of Purchasing, Fleet, and
Facilities. Support Services provides purchasing oversight for compliance, accountability, as well as fleet and building
purchases, maintenance and repair.
Programs of Service Support Services oversees and directs Administration, Purchasing, Fleet and Building Services. Purchasing oversees
competitive purchasing, surplus/salvage city auction management, purchasing training, emergency
management/resource management. Facilities Management manages a maintenance and improvement program,
retirement of assets, immediate repair, special projects, and new vertical construction projects. Fleet Maintenance
maintains nearly 300 vehicles along with a number of large and small pieces of machinery.
FY14 Requests There are no additions to the Support Services Department.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Projection Budget Changes Budget
Purchasing 5.00 5.00 5.00 5.00 - 5.00
Facilities 9.00 9.00 9.00 9.00 9.00
Fleet 5.00 5.00 5.00 5.00 - 5.00
FTE Count Totals 19.00 19.00 19.00 19.00 - 19.00
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Facilities Management 2,272,712 2,382,218 2,382,218 2,151,414 - 2,151,414
Purchasing 384,592 394,453 394,453 421,545 - 421,545
Fleet Maintenance 474,213 414,319 414,319 506,827 - 506,827
Category Totals 3,131,517$ 3,190,990$ 3,190,990$ 3,079,786$ -$ 3,079,786$
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 1,331,951 1,282,538 1,282,538 1,411,679 - 1,411,679
Supplies 200,800 173,083 173,083 183,514 - 183,514
Professional Services 1,239,562 1,325,447 1,325,447 1,083,178 - 1,083,178
Repairs & Maintenance 228,963 287,458 287,458 261,484 - 261,484
Purchased Services 109,617 117,097 117,097 139,931 - 139,931
Capital Items/other 20,624 5,367 5,367 - - -
Category Totals 3,131,517$ 3,190,990$ 3,190,990$ 3,079,786$ -$ 3,079,786$
82
Accounting
Mission Statement The mission of the Office of Accounting is to identify, record, and report financial transactions in a timely manner in
compliance with Accounting Standards and provide reliable and cost effective accounting services.
Programs of Service The Accounting program provides payroll, accounts payable, capital assets, grant management, general ledger, internal
controls and administrative services.
FY14 Requests Recurring additions total $31,025 to upgrade a part time Accounts Payable Specialist to fulltime status.
Performance Measures: Responsible City Government The City Council’s measurement for Responsible City Government is based on the findings of an independent auditor.
Below are the auditor’s opinions and comments for the past three fiscal years.
Fiscal Year Audit
Opinion Management
Comments
2010 Unqualified 0
2011 Unqualified 0
2012 Unqualified 0
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 735,419 777,353 777,353 893,744 - 893,744
Supplies 9,135 9,286 9,286 9,645 - 9,645
Professional Services 42,610 60,506 60,506 61,481 - 61,481
Repairs & Maintenance 414 410 410 500 - 500
Purchased Services 48,457 44,316 44,316 48,307 - 48,307
Capital Items/other 5,215 5,215 - - -
Category Totals 836,035$ 897,086$ 897,086$ 1,013,677$ -$ 1,013,677$
FTE Count
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Accounting 11.50 10.50 10.50 10.50 0.50 11.00
FTE Count Totals 11.50 10.50 10.50 10.50 0.50 11.00
83
MunicipalCourt
MissionStatementThe Mission of Municipal Court is to maintain the City’s judicial integrity by ensuring all City resources are effectively managed in compliance with all legal and policy requirements and promoting mutual trust by operating in a safe and transparent environment and providing consistent, effective and efficient services.
ServicesProvidedMunicipal Court is responsible for providing arraignments and trail, photo enforcement appeals, warrant servicing, accurate reporting and customer service.
FY14RequestsThe FY14 budget includes a one‐time request of $25,000 for cameras at Municipal Court.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salary & Benefits 699,145$ 710,589$ 710,589$ 785,141$ ‐$ 785,141$ Supplies 14,223 15,571 15,571 18,248 ‐ 18,248 Professional & Contractual 35,091 37,694 37,694 47,401 ‐ 47,401 Repair & Maintenance 1,479 1,700 1,700 3,279 ‐ 3,279 Purchased Services 48,985 59,376 59,376 49,692 ‐ 49,692 Capital / Other ‐ ‐ ‐ ‐ 25,000 25,000 Category Totals 798,923$ 824,930$ 824,930$ 903,761$ 25,000$ 928,761$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Projection Budget Changes Budget
Municipal Court 12.00 12.00 12.00 12.00 ‐ 12.00 FTE Count Totals 12.00 12.00 12.00 12.00 ‐ 12.00
84
Public Works
As of October 1, 2013
City Manager
Assistant CityManager
Public WorksAdministration
Traffic Animal ServicesStreet &Drainage
Maintenance
StormwaterMaintenance
85
Public Works
Mission Statement The Sugar Land Public Works Department will strive to enhance the quality of life for all residents by providing safe,
reliable and effective services consistent with the stated goals of the community.
Services Provided The Public Works Department is responsible for the repair, operation and maintenance of the City’s public streets, traffic
control devices, sidewalks, bridges, drainage system, solid waste, recycling, stormwater, water conservation, and animal
services. The Department administers a number of contracts with private sector firms for a range of goods and services
that play an important role in effectively maintaining the City’s infrastructure and providing essential services.
Programs of Service The Administration program manages components common to all divisions such as customer service, emergency
management, the safety program, public education, personnel management, infrastructure data capture, asset
management and event assistance. The Street & Drainage Maintenance program is responsible for the administration
and operation of public streets, sidewalks, and bridges along with maintenance of sewer lines and open ditches. The
Traffic program is responsible for the engineering, maintenance, and operation of all traffic control and traffic calming
devices within the City limits, and includes maintenance and monitoring of traffic signals, school zones, regulatory signs,
street name signs and public information signs located on all City streets, and the railroad wayside horn system. The
Stormwater Management program is responsible for developing and implementing the City’s Storm Water
Management Program and water quality guidelines for storm water discharge as required by federal and state agencies.
The Water Conservation program is overseen by Public Works but housed in the Water Utilities Fund. Animal Services
operates the City’s animal shelter and enforces animal-related City ordinances.
FY14 Requests The Street & Drainage Maintenance program has a recurring addition of $300,000 for street rehabilitation and
maintenance.
The Stormwater Management program includes $33,463 for an Environmental Services Inspector position, with the
salary split between this division and the Solid Waste Fund. The position also has a one-time addition of $7,550, which
includes $550 for supplies, $1,000 for professional services, and $6,000 for purchased services.
Animal Services includes a recurring addition of $41,150 to upgrade the part-time Veterinary Technician to full-time
status.
Performance Measures: Mobility for People The City Council measure for “Quick Response to Traffic Problems and Issues” is citizen response to the bi-annual citizen satisfaction survey. The latest survey was finalized and released at the end of FY12.
15%
56%
23%
6% 4%
0%
20%
40%
60%
Excellent Good Fair Poor Don't Know
Traffic Management
86
Public Works
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 2,388,986 2,429,808 2,429,808 2,858,596 - 2,858,596
Supplies 278,393 302,855 302,855 339,407 250 339,657
Professional Services 2,810,079 2,905,916 3,005,916 3,466,291 200 3,466,491
Repairs & Maintenance 420,377 396,173 396,173 352,580 - 352,580
Purchased Services 103,481 106,781 106,781 54,202 6,000 60,202
Capital Items/other 79,345 - - - -
Category Totals 6,080,661$ 6,141,533$ 6,241,533$ 7,071,076$ 6,450$ 7,077,526$
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Public Works Admin 463,058 585,821 585,821 622,004 - 622,004
Street & Drainage Main. 1,520,409 1,611,870 1,711,870 2,107,373 - 2,107,373
Traffic 3,526,762 3,385,947 3,385,947 3,587,970 - 3,587,970
Stormwater Management 81,940 116,560 116,560 170,846 6,450 177,296
Animal Services 488,492 441,335 441,335 582,883 - 582,883
Category Totals 6,080,661$ 6,141,533$ 6,241,533$ 7,071,076$ 6,450$ 7,077,526$
FTE Count
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Public Works Administration 5.50 6.50 6.50 6.50 - 6.50
Streets 14.40 15.40 17.40 17.40 - 17.40
Traffic 11.00 11.00 9.00 9.00 - 9.00
Stormwater Management 1.00 1.00 1.00 1.00 0.50 1.50
Animal Services 7.00 7.00 7.00 7.00 0.50 7.50
FTE Count Totals 38.90 40.90 40.90 40.90 1.00 41.90
87
Parks & Recreation
As of October 1, 2013
City Manager
Assistant
City Manager
ParksAdministration
ParksDevelopment &
Maintenance
Recreation &Special Events
88
Parks & Recreation
Mission Statement The Mission of the Sugar Land Parks & Recreation Department is to create and maintain unparalleled recreational opportunities through unique, high quality parks and public spaces that enhance the community.
Services Provided The Parks & Recreation Department is responsible for planning, developing, implementing and managing parks, City
Right of ways, special events, recreation and leisure services.
Programs of Service Administration is responsible for implementing the programs, policies and services established under the leadership of
City Council, City administration, and associated advisory boards of the City. Development & Maintenance is responsible
for the planning, design, and construction of park facilities, managing right-of-way and park area landscape, pest control,
custodial services and repairs. Recreation & Special Events creates, manages and delivers City-hosted events and
cultural activities, oversees leisure classes, youth sports associations, senior leisure classes and maintains and operates
the municipal pool, as well as managing a contract providing swimming lessons and pool usage for swim teams.
FY14 Requests FY14 additions to the Parks & Recreation Departmental budget include the creation of a full-time Recreation Specialist
from a part-time position at the Senior Center. The budget includes an increase of $20,000 for Park Maintenance
overtime and $10,000 for the “Trees Across Sugar Land” program. Additionally, a one-time addition of $10,000 is
included for an Organic Fertilizer Program.
Performance Measures: Well Planned Community & Great Place to Live The performance measure for a Well Planned Community & Great Place to Live is based on the most recent citizen
survey.
30%
56%
11%
3%
0%
20%
40%
60%
Excellent Good Fair Poor
Parks: Quality of Services
89
Parks & Recreation
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count By Program Actuals Budget Projection Budget Changes Budget
Parks Administration 6.00 6.00 6.00 6.00 - 6.00
Parks Development & Maintenance 15.00 15.00 15.00 15.00 - 15.00
Recreation & Special Events 18.94 16.77 17.27 17.27 0.50 17.77
Program Totals 39.94 37.77 38.27 38.27 0.50 38.77
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Park Administration 563,115 605,737 605,737 638,614 - 638,614
Parks Development & Maintenance 2,784,456 3,570,798 3,570,798 3,643,210 10,000 3,653,210
Recreation & Special Events 1,422,103 1,499,820 1,499,820 1,462,336 - 1,462,336
Category Totals 4,769,674$ 5,676,355$ 5,676,355$ 5,744,160$ 10,000$ 5,754,160$
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 2,058,625 2,193,136 2,193,136 2,366,765 - 2,366,765
Supplies 204,215 200,750 200,750 201,127 10,000 211,127
Professional Services 1,691,630 2,499,229 2,499,229 540,572 - 540,572
Repairs & Maintenance 102,890 85,928 85,928 2,074,059 - 2,074,059
Purchased Services 658,160 668,933 668,933 541,155 - 541,155
Capital Items/other 54,154 28,379 28,379 20,482 - 20,482
Category Totals 4,769,674$ 5,676,355$ 5,676,355$ 5,744,160$ 10,000$ 5,754,160$
90
Community Development & Engineering
As of October 1, 2013
City Manager
Assistant City Manager
Engineering
Executive Director
Community Development
Food Inspection
Community Development Block Grant
Planning & Code Services
Code Enforcement
Rental Registration
Planning
Transportation & LR Planning
Permits & Inspections
91
Community Development
Mission Statement To realize the City’s vision of a safe, beautiful, well-planned community by supporting growth and maintaining existing
development through fair and consistent education, regulation, and coordination coupled with excellent customer
service.
Services Provided Community Development is responsible for Permits & Inspection, Planning & Code Services, Transportation & Long
Range Planning, and Community Development. Special projects and assignments on behalf of the City Manager and
community are also carried out.
Programs of Service Permits & Inspections provide plan review and other permit and inspection services that ensure code compliance in the
development and redevelopment of buildings and their components. Planning & Code Services reviews plats, site plans,
and rezoning applications to ensure compliance with City development policies and codes as well as oversees code
enforcement, rental registrations, and Planning. The Transportation & Long Range Planning department is responsible
for transportation planning, identification of related funding mechanisms and coordination with outside agencies.
Management of established transportation programs, optimization of transportation efforts through code, standard,
and process improvements are also carried out. Strategic projects are completed to develop policy guidance and
implementation as they relate to mobility. Community Development is responsible for health inspections as well as the
Community Development Block Grant Program.
FY14 Requests A one-time amount of $83,000 was added to the Transportation and Long Range Planning budget in FY14 for Phase II of
the Land Use Plan.
Performance Measures: Well Planned Community & Livable Neighborhoods The City measure for “Predictable, compatible land uses through zoning and comprehensive planning” is the percent of
citizens who agree that Sugar Land is a well-planned community. The most recent survey results are shown below.
41%
52%
3% 2% 2%
0%
10%
20%
30%
40%
50%
60%
StronglyAgree
Agree Neutral Disagree StronglyDisagree
Sugar Land is a Well-Planned Community
51%
44%
5% 1%
0%
10%
20%
30%
40%
50%
60%
Excellent Good Fair Poor
Quality of Life in Your Neighborhood
92
Community Development
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Executive Director 181,456 171,496 171,496 - - -
Permits & Inspections 1,004,743 1,024,777 1,024,777 1,085,983 - 1,085,983
Development Planning 394,137 428,977 428,977 481,006 - 481,006
Transp.& Long Range Plan 450,505 520,358 520,358 413,128 83,000 496,128
Community & Development 90,665 104,019 104,019 108,979 - 108,979
Food Inspection 163,476 190,714 190,714 219,359 - 219,359
Code Enforcement 246,996 257,066 257,066 288,276 - 288,276
Rental Registration 131,975 136,839 136,839 143,670 - 143,670
Category Totals 2,663,953$ 2,834,246$ 2,834,246$ 2,740,401$ 83,000$ 2,823,401$
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 2,347,924 2,447,015 2,447,015 2,481,339 - 2,481,339
Supplies 58,736 68,894 68,894 69,807 - 69,807
Professional Services 139,027 199,715 199,715 97,599 81,280 178,879
Repairs & Maintenance 8,436 7,347 7,347 6,979 - 6,979
Purchased Services 78,870 106,175 106,175 84,677 1,720 86,397
Capital Items/Other 30,960 5,100 5,100 - - -
Category Totals 2,663,953$ 2,834,246$ 2,834,246$ 2,740,401$ 83,000$ 2,823,401$
FY 12 FY13 Current FY13 FY14 Base FY14 FY 14
FTE Count Actuals Budget Projection Budget Changes Budget
Executive Director 2.00 1.00 - - - -
Permits & Inspections 15.08 15.08 15.08 15.08 - 15.08
Development Planning 5.00 5.00 5.00 6.00 - 6.00
Transp.& Long Range Plan 3.00 4.00 4.00 4.00 - 4.00
Community & Env Services 1.00 1.00 1.00 1.00 - 1.00
Food Inspection 2.00 3.00 3.00 3.00 - 3.00
Code Enforcement 4.00 4.00 4.00 4.00 - 4.00
Rental Registration 2.00 2.00 2.00 2.00 - 2.00
FTE Count Totals 34.08 35.08 34.08 35.08 - 35.08
93
Engineering
Mission StatementAs the engineering authority for the City, the Engineering Department provides expertise and regulatory guidance for allplanning, design and construction of CIP and development projects within our jurisdiction and manages and maintainsmaster plans as required through the comprehensive plan. We develop business processes and control mechanisms,including coordination with outside agencies, to ensure projects are on-time and within budget with complete andaccurate reporting. The Engineering Department is committed to maintaining a high level of professionalism throughopen lines of communication and transparency while delivering superior customer service.
Services ProvidedThe Engineering Department provides centralized support to owner and stakeholder departments for development of
the CIP and design and construction of capital projects and external services dealing with public infrastructure related to
development improvements, floodplain regulations and adherence to City regulations, development code and
engineering design standards. In addition, the department manages all real estate services and master plan updates.
These services are focused on consistency and efficiency for success and rely on sound communication throughout the
department in order to accomplish the large amount of work that is part of these services.
FY14 RequestsThere are no additions to the Engineering budget in FY14.
Performance Measures: Well Planned CommunityThe department strives to meet the City Council’s goal of a “Well Planned Community.” According to the most recentCitizen Survey, “93% agree with the statement: ‘Sugar Land is a well-planned community that ensures compatible landuse for residential, office, and retail purposes.’”
Summary by CategoryFY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 1,828,415 1,829,788 1,829,788 2,079,365 - 2,079,365
Supplies 47,255 46,600 46,600 47,800 - 47,800
Professional Services 127,232 102,000 102,000 120,000 - 120,000
Repairs & Maintenance 8,822 10,147 10,147 10,147 - 10,147
Purchased Services 65,727 56,520 56,520 45,320 - 45,320
Capital Items/Other 39,718 - - - -
Category Totals 2,117,169$ 2,045,055$ 2,045,055$ 2,302,632$ -$ 2,302,632$
FY 12 FY13 Current FY13 FY14 Base FY14 FY 14
FTE Count Actuals Budget Projection Budget Changes Budget
Engineering 20.00 21.00 21.00 21.00 - 21.00
FTE Count Totals 20.00 21.00 21.00 21.00 - 21.00
94
Police Department & Public Safety Dispatch
As of October 1, 2013
City Manager
Assistant CityManager
PoliceAdministration
Staff ServicesBureau
Detention
CriminalInvestigations
Patrol
SWAT
Public Safety
Dispatch
95
Police Department & Public Safety Dispatch
Mission Statement The Sugar Land Police Department places an emphasis on quality law enforcement, crime prevention, and community
policing. The overall goal of the organization is to develop partnerships and joint problem-solving techniques with the
community that will increase the safety and quality of life for residents and visitors. Sugar Land Public Safety Dispatch
provides support to the City’s Public Safety operations and the citizens of Sugar Land through a specialized
communications network in the form of radio and computer transmissions, the use of specialized computer systems and
the operations of emergency, as well as non-emergency telephone communications systems.
Services Provided The Sugar Land Police Department provides quality police services in an active and efficient manner to the citizens of
Sugar Land, daily business population, pass-through commuters, shoppers, and visitors. The Police Department operates
under the Beat Accountability System, which keeps officers close to one area. The City is divided into five beats, with
officers assigned to each area partnering with residents to increase safety in the community. Public Safety Dispatch is
housed with the Police Department and provides dispatching to both the Police and Fire Departments.
Programs of Service The Administration program is responsible for community relations, beat accountability, financial management,
accreditation, policy establishment and compliance, internal affairs, red light camera enforcement and overall
administration of the department. Patrol provides response to calls for service, active patrol, general traffic
enforcement, directed assignments, traffic and DWI investigations, public education and presentations, new personnel
training, court testimony, house watches, oversight of C.A.S.T. and Citizen’s Police Academy, bicycle patrol, honor guard,
Municipal Court Bailiff, and security at public meetings. Special Weapons and Tactics (S.W.A.T.) is part of a multi-
jurisdictional taskforce that serves felony warrants, responses to hostage/barricaded situations, surveillance and other
tactical call-outs beyond normal patrol functions. The Criminal Investigations program provides prompt responses to
crime scenes with investigators who collect, correlate, and analyze facts and evidence in each case, process and
document the evidence and property, interview victims and witnesses of the crime, provide testimony for court and
follow up with crime victim’s compensation, along with fingerprinting for civilians needing passports, concealed
handgun licenses, and various occupations. Support Services is composed of four entities: Training, which is responsible
for the coordination and implementation of all police personnel training and recruitment of new personnel; Records,
which is responsible for processing, maintaining, and securing the official records of the Police Department and
providing a primary call taker/receptionist for the department, Detention, which is responsible for housing detainees
and Fleet & Equipment Services, which is responsible for maintaining the department’s fleet vehicles. Public Safety
Dispatch answers calls routed through emergency and non-emergency phone systems for the purpose of providing
assistance from Police, Fire, Animal Control, Public Works, Traffic, and other City departments. The calls are transferred
to the appropriate department and resources are dispatched to the site via radio, computer, or other electronic devices.
FY14 Requests Two dispatcher positions are budgeted to start mid-year with recurring additions of $60,928 and one-time additions of
$1,050. There are also one-time additions of $36,800 and recurring additions of $10,080 to support EMS call handling
protocols by Dispatch which totals $46,880. The one-time additions in Police total $280,508 of which $148,758 is for
Patrol Impact Team (COPS Grant) equipment which will be needed if the city receives the COPS grant. The budget does
not include funding for new Police Officers associated with the grant. In Staff Services there is $131,750 for the upgrade
of indoor and outdoor security cameras. Recurring additions total $34,894 and include $26,794 for the Patrol Impact
Team, and $8,100 for the rental vehicle for special crimes.
96
Police Department & Public Safety Dispatch
Performance Measures: Safest City in America
The City Council measure for “Rapid, Effective, and Coordinated Response to an Emergency for Police” is average
response time to a Priority I emergency.
The City Council measure “Police work highly visible with people feeling safe and confident in the response” is citizen
response to the bi-annual citizen satisfaction survey.
02:47
05:00 05:00
00:00
00:43
01:26
02:10
02:53
03:36
04:19
05:02
05:46
FY12 Actual FY13 Est FY14 Est
Average Response Time to an Emergency
2% 3% 5%
46%
55% 60%
51% 41% 34%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Neighborhoods Duringthe Day
Sugar Land ShoppingAreas During the Day
Neighborhoods at Night
How Safe do you Feel in...
Very Unsafe Unsafe Safe Very safe
97
Police Department & Public Safety Dispatch
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Police Administration 832,334 840,157 840,157 883,327 - 883,327
Support Services 1,989,061 1,852,360 1,852,360 1,896,554 173,400 2,069,954
TCLEOSE 23,990 23,990 - - -
Patrol 9,487,314 9,530,719 9,530,719 9,853,476 195,108 10,048,584
Criminal Investigations 2,964,058 2,921,715 2,921,715 3,067,608 - 3,067,608
Detention Center 353,232 362,761 362,761 374,529 - 374,529
SWAT 20,553 22,068 22,068 22,443 - 22,443
Public Safety Dispatch 1,276,857 1,357,949 1,357,949 1,727,269 37,850 1,765,119
Category Totals 16,923,409$ 16,911,719$ 16,911,719$ 17,825,206$ 406,358$ 18,231,564$
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 15,456,942 15,526,296 15,526,296 16,412,005 88,000 16,500,005
Supplies 788,138 724,698 724,698 747,188 19,092 766,280
Professional Services 120,534 102,922 102,922 181,915 50,800 232,715
Repairs & Maintenance 218,745 199,777 199,777 255,426 - 255,426
Purchased Services 300,798 336,810 336,810 228,672 600 229,272
Capital Items/other 38,252 21,216 21,216 - 247,866 247,866
Category Totals 16,923,409$ 16,911,719$ 16,911,719$ 17,825,206$ 406,358$ 18,231,564$
FY 12 FY13 Current FY13 FY14 Base FY14 FY 14
FTE Count Actuals Budget Projection Budget Changes Budget
Police Administration 8.00 8.00 8.00 8.00 - 8.00
Support Services 16.00 15.00 15.00 15.00 - 15.00
Patrol 111.30 111.30 111.30 111.30 - 111.30
Criminal Investigations 31.50 31.50 31.50 31.50 - 31.50
Detention Center 6.00 6.00 6.00 6.00 - 6.00
Public Safety Dispatch 20.00 22.00 22.00 22.00 2.00 24.00
FTE Count Totals 192.80 193.80 193.80 193.80 2.00 195.80
98
Fire Department
As of October 1, 2013
City Manager
AssistantCity Manager
FireAdministration
EmergencyServices
Planning &Development
Prevention &Investigation
PublicEducation
99
Fire Department
Mission StatementThe Mission of the Sugar Land Fire Department is to offer excellent service by collaborating, acting with integrity and
exhibiting trust; creating a safe place to live, work, and play.
Services ProvidedThe Sugar Land Fire Department provides core emergency services, including fire and emergency medical services, to
the citizens of Sugar Land, ETJ population, daily business population, commuters, shoppers, and visitors. The Fire
Department operates out of seven fire stations, with six stations located within the city limits and one station in the ETJ.
Programs of ServiceAdministration is responsible for strategic planning, intergovernmental relations, human resources management, and
overall administration of the department. Emergency Services provides fire suppression, emergency medical services,
technical rescue, aircraft rescue, firefighting, hazardous materials response, and aquatic rescues.
Prevention/Investigation & Public Education provides fire protection engineering, fire code enforcement, and fire
investigations to determine the cause and origin of fires. Public Education engages in a variety of public outreach
programs including home safety surveys, smoke alarm programs, and a citizens’ fire academy to promote fire safety
awareness in homes and businesses in Sugar Land. Planning & Development is responsible for planning, professional
standards, professional development, and training.
FY14 RequestsThe one-time additions in Fire total $2,264,269, and are primarily related to the implementation of EMS services within
the City. Capital items total $1,656,000 for the replacement of Engine 5 as well as EMS vehicles and equipment. The
remaining $608,269 in one-time funding is related to the addition of a Battalion Chief, overtime for paramedic training,
professional services and recruiting that are needed to implement a city operated EMS Program beginning in January
2015.
Performance Measures: Safest City in AmericaThe City Council measure for “Rapid, effective, and coordinated response to an emergency for Fire and EMS” is average
response time to an emergency.
05:09
05:12
05:21 05:21
05:02
05:07
05:11
05:15
05:20
05:24
FY11 Actual FY12 Est FY13 Est FY14 Est
Average Response Time to an Emergency
100
Fire Department
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Fire Administration 311,986 329,715 329,715 356,642 - 356,642
Emergency Services 8,379,849 8,917,827 8,917,827 8,669,751 2,264,269 10,934,020
Haz Mat 26,805 43,281 43,281 43,281 - 43,281
Prevention/Investigation 846,999 851,146 851,146 880,622 - 880,622
Planning & Development 671,118 667,541 667,541 762,358 - 762,358
Category Totals 10,236,757$ 10,809,510$ 10,809,510$ 10,712,654$ 2,264,269$ 12,976,923$
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 9,340,827 9,342,297 9,342,297 10,063,891 409,094 10,472,985
Supplies 249,886 297,184 297,184 275,414 199,175 474,589
Professional Services 91,488 168,627 168,627 110,347 - 110,347
Repairs & Maintenance 185,953 178,205 178,205 184,516 - 184,516
Purchased Services 103,768 122,042 122,042 78,486 - 78,486
Capital Items/Other 264,835 701,155 701,155 - 1,656,000 1,656,000
Category Totals 10,236,757$ 10,809,510$ 10,809,510$ 10,712,654$ 2,264,269$ 12,976,923$
FY 12 FY13 Current FY13 FY14 Base FY14 FY 14
FTE Count Actuals Budget Projection Budget Changes Budget
Fire Administration 3.00 3.00 3.00 3.00 - 3.00
Emergency Services 90.00 90.00 89.00 89.00 1.00 90.00
Prevention/Investigation 8.00 8.00 8.00 8.00 - 8.00
Planning & Development 6.00 6.00 7.00 7.00 - 7.00
FTE Count Totals 107.00 107.00 107.00 107.00 1.00 108.00
101
Non-Departmental
Services Provided Non-departmental is used to account for expenditures and transfers that are not assigned to any one department.
Transfers Interfund transfers are budgeted in non-departmental. Transfers are made to the Fleet and High Tech replacement
funds for replacement of vehicles and technology equipment, the CIP fund for pay-as-you-go CIP projects, the SPA debt
reduction funds, and the airport for property taxes paid on airport property as per policy. Of the $5.79 million in
transfers, $1.82 million is considered one-time funding for capital projects, Fleet and High Tech replacement transfers.
Rebates and Assignments The City has seven in-City MUDs eligible for a rebate of a percentage of the City taxes collected from property within the
district. Five incentive agreements are monitored for sales tax revenues and grant payments are requested in
accordance with each agreement. Sales tax incentive payments are considered one-time expenditures as they are
dependent on revenues.
Debt Service Funds are budgeted for financing through lease/purchase agreements, as necessary. The amount shown in FY14 is equal
to the current obligations of the City.
Miscellaneous Miscellaneous includes payments for property insurance premiums and deductibles, salary savings, contingency funds,
and other miscellaneous expenditures.
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Transfers 7,299,177 5,418,218 5,423,623 3,977,662 1,817,575 5,795,237
Rebates & Assignments 2,359,570 3,160,560 2,707,470 2,338,178 1,098,550 3,436,728
Debt Service 418,561 492,877 492,877 492,877 - 492,877
Miscellaneous 542,444 1,186,986 1,186,986 (682,422) 310,800 (371,622)
Category Totals 10,619,752$ 10,258,641$ 9,810,956$ 6,126,295$ 3,226,925$ 9,353,220$
102
Special Revenue Funds
Special Revenue Funds may be used to account for the proceeds of specific revenues that are legally restricted to
expenditures for specified purposes. The City has twelve Special Revenue Funds budgeted for fiscal year 2014.
Court Security FundThe City collects a $3 per violation fee from each defendant found guilty of a misdemeanor. Pursuant to Article
102.017 of the Texas Code of Criminal Procedure, revenues generated from this fee must be deposited into a
special revenue fund. The money collected may be used only to fund court security and includes such items as
metal detectors, surveillance equipment, security personnel, security hardware, security training, or other security
measures.
Fiscal Year 2013
Revenues for FY13 are projected to be $50,322, which includes security fees of $50,250 plus $71 for interest
income. Operating expenditures for FY13 total $60,725, which represents 70% of personnel costs for the Court
Bailiff salary and benefits. Fund balance at 9/30/13 is projected to be $33,030.
Fiscal Year 2014
Revenues budgeted for FY14 total $51,400 and include security fees of $51,300 and $100 in interest income.
Operating expenditures of $73,554 represent 70% of personnel costs for the Court Bailiff. A one-time expenditure
of $15,000 will be used to upgrade the camera system, which will be completed as part of the Police Department’s
camera upgrade. Fund balance at 9/30/14 is estimated to be $10,876.
Court Technology FundThe City collects a $4 fee from each defendant found guilty of a misdemeanor under Article 102.0172 of the Texas
Code of Criminal Procedure. Revenues generated from the fee may only be used to fund court technology such as
computer equipment, imaging systems, electronic kiosks, docket management systems, and electronic ticket
writers.
Fiscal Year 2013
Revenues for FY13 are projected to be $67,904, which includes technology fees of $67,663 and $241 for interest
income. Operating expenditures for FY13 total $119,065 and includes funds for annual maintenance contracts for
the court software and voice response systems, handheld ticket writers, and a payment kiosk. Fund balance at
9/30/13 is projected to be $85,069.
Fiscal Year 2014
Revenues budgeted for FY14 total $68,650, which includes $68,400 for technology fees and $250 in interest
income. FY14 budgeted expenditures total $145,211 of which $64,131 is for the annual maintenance contracts for
court software, $68,780 for Paper Light System to streamline operations, $2,300 for computer workstations, and
$10,000 that will be used toward the upgrade of the court security cameras as part of the Police Department
camera system. Fund balance at 9/30/14 is estimated to be $8,508.
Community Development Block GrantThe U.S. Department of Housing and Urban Development provides eligible metropolitan cities and urban counties
(called "entitlement communities") with annual direct grants that can be used to revitalize neighborhoods, expand
affordable housing and economic opportunities, and/or improve community facilities and services, principally to
benefit low and moderate income persons. Under the Community Development Block Grant guidelines, up to 15%
103
of the block grant may be spent on services toward targeted groups of individuals that live within the City and up to
20% may be spent on administration.
Fiscal Year 2013
Revenues projected for FY13 total $178,406, which represents funds received from Community Block Grant
programs. Operating expenditures total $178,406, and include $55,656 for professional services, and $123,680 for
other contractual services. Fund balance at 9/30/13 is projected to be zero. Funds identified for capital projects in
FY13 are being closed out and re-budgeted in FY14.
Fiscal Year 2014
Revenues for FY14 total $448,805, which represents funds to be received from the Community Block Grant program
and carry-over from FY13. Operating expenditures total $448,805, which include $63,602 for professional services,
$127,203 for other contractual services, and $258,000 designated for capital improvements which will partially fund
construction of Settler’s Way Park upgrades. Fund balance at 9/30/14 is estimated to be zero.
Tourism FundThe Tourism Fund accounts for revenues realized from hotel occupancy taxes. By law, cities with populations of less
than 125,000 must spend at least 1% of hotel tax rate or 1/7 of the budget on advertising, no more than 15% on art
programs and a maximum of 50% on historical preservation. Hotels submit quarterly to the City an occupancy tax
based on 7% of total room receipts.
Sugar Land is home to seven hotels (Best Western, Holiday Inn Express, Drury Inn, Extended Stay, Hyatt Place,
Hilton Garden and Sugar Land Town Square Marriott) with a total of 1,166 rooms. Hotel taxes from the Marriott are
used to pay the debt service on the $10 million Certificates of Obligation that were issued in 2002 by the City to
finance the Sugar Land Conference Center, which is leased and operated by the Marriott. This debt was refunded in
FY10 and the Tourism Fund benefits from a reduction in the transfer to the Debt Service Fund for the payment of
the debt for the Sugar Land Conference Center.
Fiscal Year 2013
Projected revenues for FY13 total $2,022,126, with $2,016,128 in occupancy tax, $1,444 in miscellaneous income,
and $4,554 in interest income. Projected expenditures for FY13 total $2,194,807, which include $580,715 for
marketing, $615,450 for destination development, and $342,381 for government/community destination signage
along state routes. Fund balance at 9/30/13 is estimated to be $2,605,539.
Fiscal Year 2014
Budgeted revenues for FY14 are $2,061,400, with $2,056,400 in hotel occupancy tax and $5,000 in interest income.
Operating expenditures for FY14 total $1,748,061, which include $497,847 for Marketing, $249,000 for Destination
Development, and $101,214 for Tourism Program funding, which includes a new position to assist with program
implementation. A total of $900,000 is also included in the operating expenditures for the design cost of the TIRZ#4
parking garage and plaza infrastructure. The transfer out to the Debt Service Fund for $664,214 is for the debt
service due on the convention center and parking garage. Fund balance at 9/30/14 is estimated to be $2,254,664.
State Seizures FundState seizure funds are deposited into a special fund and used solely for law enforcement purposes, such as salaries
and overtime pay for officers, officer training, specialized investigative equipment and supplies, and items used by
officers in direct law enforcement duties. Seizure funds are acquired through the sale of seized property that was
used in commission of a crime. Sugar Land receives a percentage of the sale of property seized by Sugar Land Police
or the Fort Bend County Narcotics Task Force.
104
Fiscal Year 2013
Projected revenues for FY13 total $9,055, with $8,955 from seizures and $100 in interest income. Projected
expenditures total $46,000, used to purchase a camera system at the Police Department. Projected ending fund at
9/30/13 is $21,891.
Fiscal Year 2014
There are currently no revenues or expenditures budgeted for FY14. Estimated fund balance at 9/30/13 is $21,891.
Federal Seizures FundWhen the City receives equitably shared property, it is deposited in the Federal Seizure Fund. The use of the fund is
not as limited as the shared property was forfeited as a result of a particular federal violation. E.g. use of the funds
for drug enforcement. The funds can be used for law enforcement investigations and other law enforcement
related activities as allowed.
Fiscal Year 2013
Projected revenues for FY13 total $15 from interest income. Projected expenditures total $13,445, used to
purchase audio/video recording equipment for the two Criminal Investigations interview rooms. Projected ending
fund at 9/30/13 is $5,279.
Fiscal Year 2014
There are no revenues or expenses budgeted for FY14. Estimated fund balance at 9/30/14 is $5,279.
Law Enforcement FundChapter 683 of the Texas Transportation Code provides that any vehicle abandoned on public property within the
City may be taken into custody and after efforts to contact the owner have failed, the vehicle may be auctioned. If
still unclaimed by the owner of the vehicle, all proceeds from the sale, up to $1,000, must be set aside to cover the
costs of dealing with future vehicle abandonment, but proceeds in excess of $1,000 may be considered general
revenues and used to fund department activities. The revenue in this fund represents such proceeds and may be
used to fund Police Department activities.
Fiscal Year 2013
Revenue of $2,069 is budgeted for FY13, of which $251 is other income, $30 is from interest income, and $1,788 is
from a transfer. Budgeted expenditures total $10,245 for Special Crimes Unit car rental. Estimated fund balance at
9/30/13 is $3,339.
Fiscal Year 2014
There are no revenues or expenditures budgeted for FY14. Estimated fund balance at 9/30/14 is $3,339.
Local Law Enforcement Block GrantThe Local Law Enforcement Block Grant is a program of the Department of Justice in which a local law enforcement
agency is given a specified amount of funding to underwrite projects to reduce crime and improve public safety.
Fiscal Year 2013
There are no budgeted revenues for FY13 as the City does not anticipate additional grant funding. Additionally,
there are no budgeted expenditures for FY13. Estimated fund balance at 9/30/13 is zero.
Fiscal Year 2014
There are no budgeted revenues for FY14 as the City does not anticipate additional grant funding. Additionally,
there are no budgeted expenditures for FY14. Estimated fund balance at 9/30/14 is zero.
105
Photographic Traffic Signal EnforcementThe 80th legislature included SB1119 that amended the transportation code to allow photographic enforcement of
traffic violations. The act provides for civil penalties that may be imposed on the owner of a vehicle identified by a
camera in violation of a traffic control signal. The act requires the City to deposit revenue generated into a special
fund. Any revenue generated net of costs required to operate, install, and maintain the photographic traffic signal
enforcement equipment, reviewing violations, processing payment and administrative hearings, is to be shared
with the state. The City’s share of net revenue is limited to fund traffic safety programs including pedestrian safety,
public safety, intersection improvements and traffic enforcement.
Fiscal Year 2013
Projected revenues for FY13 total $842,505, and include $841,505 from civil fines from cameras currently located at
the following intersections: Westbound and Eastbound West Airport and Eldridge, Southbound US 59 and Highway
6, Westbound Highway 6 and Lexington, Westbound Highway 6 and US 59, Northbound Dairy Ashford and US 90A,
Westbound Dairy Ashford and US 90A including right hand turn .
Operating expenditures projected for FY13 total $423,416 including $72,392 for administrative cost and $351,024
for operations and maintenance. Net revenue of $419,089 is to be split 50/50 with the State. Fund balance at
9/30/13 is projected to be zero.
Fiscal Year 2014
Budgeted Revenues for FY14 total $1,058,400, which include $1,058,400 from civil fines. Operating expenditures
budgeted for FY14 total $499,990, including $90,490 for administrative cost and $409,500 for operations and
maintenance. Net revenues of $558,410 are to be split 50/50 with the State. The portion retained by the City is not
being allocated in Fy14 pending the outcome of a citizen advisory committee review of the camera enforcement
system. After the committee makes its recommendation, City Council will make a determination of how to use the
City share.
Greatwood Debt Reduction FundAccording to the terms of the Strategic Partnership Agreement (SPA) with the Municipal Utility Districts in
Greatwood, the MUDs will be subject to an out-of-city-service fee for services received from the City after the SPA
effective date and prior to annexation into the City. All revenues deposited in the fund will be reserved for future
retirement of debt that will be assumed by the City when the district is eventually annexed into the City and
dissolved.
Revenues consist of out-of-city service fees and a transfer of a portion of sales taxes collected from the River Park
area, up to $150,000 per year. In addition, commercial areas in Greatwood were annexed for limited purposes
including sales tax, and the City’s portion of the sales tax (excluding the economic development portion) is
transferred to the Debt Reduction Fund.
Fiscal Year 2013
Projected operating revenues total $536,623, which include out-of-city service fees and interest income. Transfers
in of $321,091 are from the General Fund for $150,000 in sales tax revenues from the River Park area and $171,091
from the Greatwood limited purpose annexation area. Ending fund balance at 9/30/13 is projected at $2,150,299.
Fiscal Year 2014
Revenues budgeted for FY14 total $604,955 and include $283,500 for out-of-city service fees, $3,500 for interest
income and $317,955 for transfers in from the General Fund, for sales taxes under the SPA. Revenues are budgeted
to grow due to an increase in the pumpage fee effective January 2013. There are no budgeted expenditures for
FY14. Projected ending fund balance at 9/30/14 is $2,755,254. This fund balance will continue to grow until the City106
annexes the Greatwood MUDs under the terms outlined in the SPA and these funds will be used to pay down any
debt remaining when the area is annexed into the City.
Tara Plantation Debt Reduction FundTara Plantation is a participant in the Groundwater Reduction Plan (GRP). Tara Plantation and the City have not
entered into a SPA but an agreement is expected sometime in the future. The GRP participation agreement
imposed a 20% out-of-city service fee for services received from the City. In anticipation of approval of an SPA,
these fees are being deposited into the Tara Plantation Debt Reduction Fund. These fees will be reserved for future
retirement of debt that will be assumed by the City when the district is annexed into the City and dissolved.
Fiscal Year 2013
Operating revenues are projected at $37,069, which includes out-of-city service fees and interest income. There are
no projected expenditures for FY13. Ending fund balance at 9/30/13 is projected at $124,294.
Fiscal Year 2014
Revenues budgeted for FY14 total $47,725 and include $47,550 for out-of-city service fees and $175 for interest
income. Revenues are budgeted to grow due to an increase in the pumpage fee effective January 2013. There are
no budgeted expenditures for FY14. FY14 projected ending fund balance at 9/30/14 is $172,019. This fund balance
will continue to grow until the City annexes the district in the future.
New Territory Debt Reduction FundAccording to the terms of the SPA with MUDs in New Territory, the MUDs will be subject to an out-of-city-service
fee for services received from the City after the SPA effective date and prior to annexation into the City. All
revenues deposited in the fund will be reserved for future retirement of debt that will be assumed by the City when
the districts are eventually annexed into the City and dissolved. Revenues consist of out-of-city service charges on
pumpage and fire fees along with a transfer of a portion of sales taxes collected from the River Park area, up to
$150,000 per year.
Fiscal Year 2013
Projected operating revenues total $646,532, which include out-of-city service fees and interest income. Transfers
in total $150,000 from the General Fund for sales taxes collected in the River Park area. Ending fund balance at
9/30/13 is projected at $2,406,946.
Fiscal Year 2014
Revenues budgeted for FY14 total $741,156 and include $588,156 for out-of-city service fees, $3,000 for interest
income and $150,000 for transfers in from the General Fund, for sales taxes under SPA. Revenues are budgeted to
grow due to an increase in the pumpage fee effective January 2013. There are no budgeted expenditures for FY14.
Budgeted ending fund balance at 9/30/14 is $3,148,102. This fund balance will continue to grow until the City
annexes the New Territory MUDs under the terms outlined in the SPA and these funds will be used to pay down any
debt remaining when the districts are annexed by the City.
107
to grow due to an increase in the pumpage fee effective January 2013. There are no budgeted expenditures for
FY14. Projected ending fund balance at 9/30/14 is $2,755,254. This fund balance will continue to grow until the City
annexes the Greatwood MUDs under the terms outlined in the SPA and these funds will be used to pay down any
debt remaining when the area is annexed into the City.
Tara Plantation Debt Reduction FundTara Plantation is a participant in the Groundwater Reduction Plan (GRP). Tara Plantation and the City have not
entered into a SPA but an agreement is expected sometime in the future. The GRP participation agreement
imposed a 20% out-of-city service fee for services received from the City. In anticipation of approval of an SPA,
these fees are being deposited into the Tara Plantation Debt Reduction Fund. These fees will be reserved for future
retirement of debt that will be assumed by the City when the district is annexed into the City and dissolved.
Fiscal Year 2013
Operating revenues are projected at $37,069, which includes out-of-city service fees and interest income. There are
no projected expenditures for FY13. Ending fund balance at 9/30/13 is projected at $124,294.
Fiscal Year 2014
Revenues budgeted for FY14 total $47,725 and include $47,550 for out-of-city service fees and $175 for interest
income. Revenues are budgeted to grow due to an increase in the pumpage fee effective January 2013. There are
no budgeted expenditures for FY14. FY14 projected ending fund balance at 9/30/14 is $172,019. This fund balance
will continue to grow until the City annexes the district in the future.
New Territory Debt Reduction FundAccording to the terms of the SPA with MUDs in New Territory, the MUDs will be subject to an out-of-city-service
fee for services received from the City after the SPA effective date and prior to annexation into the City. All
revenues deposited in the fund will be reserved for future retirement of debt that will be assumed by the City when
the districts are eventually annexed into the City and dissolved. Revenues consist of out-of-city service charges on
pumpage and fire fees along with a transfer of a portion of sales taxes collected from the River Park area, up to
$150,000 per year.
Fiscal Year 2013
Projected operating revenues total $646,532, which include out-of-city service fees and interest income. Transfers
in total $150,000 from the General Fund for sales taxes collected in the River Park area. Ending fund balance at
9/30/13 is projected at $2,406,946.
Fiscal Year 2014
Revenues budgeted for FY14 total $741,156 and include $588,156 for out-of-city service fees, $3,000 for interest
income and $150,000 for transfers in from the General Fund, for sales taxes under SPA. Revenues are budgeted to
grow due to an increase in the pumpage fee effective January 2013. There are no budgeted expenditures for FY14.
Budgeted ending fund balance at 9/30/14 is $3,148,102. This fund balance will continue to grow until the City
annexes the New Territory MUDs under the terms outlined in the SPA and these funds will be used to pay down any
debt remaining when the districts are annexed by the City.
108
CITY SUGAR LAND
SPECIAL REVENUE FUND - COURT SECURITY FUND
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Security Fees 57,279$ 53,183$ 50,250$ 51,300$ -$ 51,300$
Interest Income 89 125 71 100 - 100
Total Revenues 57,368 53,308 50,322 51,400 - 51,400
EXPENDITURES
Personnel Costs 54,934 60,725 60,725 58,554 - 58,554
Capital - - - 15,000 15,000
Total Expenditures 54,934 60,725 60,725 58,554 15,000 73,554
Net Income (Loss) 2,435 (7,417) (10,403) (7,154) (15,000) (22,154)
Fund Balance - Beginning 40,999 43,434 43,434 33,030 33,030Fund Balance - Ending 43,434$ 36,017$ 33,030$ 25,876$ (15,000)$ 10,876$
109
CITY SUGAR LAND
SPECIAL REVENUE FUND - COURT TECHNOLOGY FUND
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Technology Fees 76,353$ 70,911$ 67,663$ 68,400$ -$ 68,400$
Interest Income 268 319 241 250 - 250
Total Revenues 76,621 71,230 67,904 68,650 - 68,650
EXPENDITURES
Operations & Maintenance 58,113 91,715 91,715 64,131 - 64,131
Capital 27,350 27,350 2,300 78,780 81,080
Total Expenditures 58,113 119,065 119,065 66,431 78,780 145,211
Net Income (Loss) 18,508 (47,835) (51,161) 2,219 (78,780) (76,561)
Fund Balance - Beginning 117,722 136,230 136,230 85,069 85,069
Fund Balance - Ending 136,230$ 88,395$ 85,069$ 87,288$ (78,780)$ 8,508$
110
CITY SUGAR LAND
SPECIAL REVENUE FUND - COMMUNITY DEVELOPMENT BLOCK GRANT
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
CDBG 610,718$ 309,200$ 178,406$ 448,805$ -$ 448,805$
CDBG - ARRA funds - - - - -
Interest Income - - - - - -
Total Revenues 610,718 309,200 178,406 448,805 - 448,805
EXPENDITURES
Professional Services 45,844 55,656 55,656 63,602 - 63,602
Other Contractual 113,229 123,680 122,750 127,203 - 127,203
Capital 451,645 129,864 - 258,000 - 258,000
Total Expenditures 610,718 309,200 178,406 448,805 - 448,805
Net Income (Loss) - - - - -
Fund Balance - Beginning - - - - -
Fund Balance - Ending -$ -$ -$ -$ -$
111
CITY OF SUGAR LAND
SPECIAL REVENUE FUND - TOURISM
INCOME STATEMENT
FY14
FY12 FY13 FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
OPERATING REVENUES
Hotel/Motel Occupancy Tax 1,935,156$ 1,833,700$ 2,016,128$ 2,056,400$ -$ 2,056,400$
Miscellaneous - 1,444 - - -
Interest Income 6,198 6,800 4,554 5,000 - 5,000
TOTAL OPERATING REVENUES 1,941,354 1,840,500 2,022,126 2,061,400 - 2,061,400
OPERATING EXPENDITURES
Marketing 150,024 580,715 580,715 497,847 - 497,847
Destination Development 360,618 615,450 615,450 249,000 - 249,000
Tourism Program Funding - - - 101,214 - 101,214
Capital Improvement Projects 240,500 342,381 342,381 - 900,000 900,000
TOTAL OPERATING EXPENDITURES 751,142 1,538,546 1,538,546 848,061 - 1,748,061
Transfers Out - Debt Service 649,912 656,261 656,261 664,214 - 664,214
TOTAL EXPENDITURES 1,401,054 2,194,807 2,194,807 1,512,275 900,000 2,412,275
NET INCOME (LOSS) 540,300 (354,307) (172,681) 549,125 (900,000) (350,875)
Fund Balance 2,688,505 3,228,805 3,228,805 2,605,539 2,605,539
GAAP Adjustments - (450,585) (450,585) - - -
Beginning Budgetary Balance 2,688,505 2,778,220 2,778,220 2,605,539 2,605,539
Ending Budgetary Balance 3,228,805$ 2,423,913$ 2,605,539$ 3,154,664$ (900,000)$ 2,254,664$
112
CITY OF SUGAR LANDSPECIAL REVENUE FUNDS - STATE SEIZURESINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUESOther Income 43,226$ -$ 8,955$ -$ -$ -$Interest Income 116 100 100 - -
Total Revenues 43,342 100 9,055 - - -
EXPENSESMaintenance and Operations - 46,000 46,000 - - -Capital 5,077 1,347 - - - -
Total Expenses 5,077 47,347 46,000 - - -
NET INCOME (LOSS) 38,265 (47,247) (36,945) - - -FUND BALANCE - BEGINNING 20,571 58,836 58,836 21,891 - 21,891FUND BALANCE - ENDING 58,836$ 11,589$ 21,891$ 21,891$ -$ 21,891$
113
CITY OF SUGAR LANDSPECIAL REVENUE FUNDS - FEDERAL SEIZURESINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actual Budget Projections Budget Changes Budget
REVENUESOther Income 18,666$ -$ -$ -$ -$ -$Interest Income 24 - 15 - -
Total Revenues 18,690 - 15 - - -
EXPENSESMaintenance and Operations - 250 448 - - -Capital - 13,007 13,007 - - -
Total Expenses - 13,257 13,455 - - -
NET INCOME (LOSS) 18,690 (13,257) (13,440) - - -FUND BALANCE - BEGINNING 29 18,719 18,719 5,279 - 5,279FUND BALANCE - ENDING 18,719$ 5,462$ 5,279$ 5,279$ -$ 5,279$
114
CITY OF SUGAR LANDSPECIAL REVENUE FUNDS - LAW ENFORCEMENTINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUESOther Income 1,000$ -$ 251$ -$ -$ -$Interest Income 20 30 30 - -Transfers In 1,788 -
Total Revenues 1,020 30 2,069 - - -
EXPENDITURESMaintenance and Operations - 10,100 10,245 - -
Total Expenditures - 10,100 10,245 - - -
Net Income (Loss) 1,020 (10,070) (8,176) - -Fund Balance - Beginning 10,495 11,515 11,515 3,339 - 3,339Fund Balance - Ending 11,515$ 1,445$ 3,339$ 3,339$ -$ 3,339$
115
CITY SUGAR LANDSPECIAL REVENUE FUND - PHOTOGRAPHIC TRAFFIC SIGNAL ENFORCEMENTINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes BudgetREVENUES
Civil Fines 950,400$ 1,200,000$ 841,505$ 1,058,400$ -$ 1,058,400$Interest Income 1,048 2,000 1,000 - -Total Revenues 951,448 1,202,000 842,505 1,058,400 1,058,400
OPERATING EXPENDITURESPersonnel Costs 55,849 72,392 72,392 90,490 - 90,490Operations & Maintenance 364,915 447,008 351,024 409,500 - 409,500
Total Operating Expenditures 420,764 519,400 423,416 499,990 - 499,990
Net Income (Loss) 530,684 682,600 419,089 558,410 - 558,410
OTHER EXPENDITURESState Share of Net Revenues (264,818) (341,300) (209,544) (279,205) - (279,205)Sugar Land Traffic Programs (264,818) (341,300) (209,544) (279,205) - (279,205)
Total Other Expenditures (529,636) (682,600) (419,089) (558,410) - (558,410)
Fund Balance - Beginning 1,298,476 1,511,023 1,511,023 - - -GAAP Adjustment (Accrued fines) 211,499 (1,511,023) (1,511,023) - -Fund Balance - Ending 1,511,023$ -$ -$ -$ -$ -$
116
CITY SUGAR LAND
SPECIAL REVENUE FUND - SPA DEBT REDUCTION FUNDINCOME STATEMENT- GREATWOOD
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Out of City Service Fees 208,316$ 206,610$ 213,283$ 252,000$ 31,500$ 283,500$
Interest Income 3,270 5,000 2,247 3,500 - 3,500
Transfers In 318,650 321,091 321,091 317,955 - 317,955
Total Revenues 530,237 532,701 536,623 573,455 31,500 604,955
Expenditures
Operations & Maintenance - - - - - -
Transfers to Other Funds - - - - -
Total Expenditures - - - - - -
Net Income (Loss) 530,237 532,701 536,623 573,455 31,500 604,955
Fund Balance - Beginning 1,083,440 1,613,677 1,613,677 2,150,299 - 2,150,299Fund Balance - Ending 1,613,677$ 2,146,378$ 2,150,299$ 2,723,754$ 31,500$ 2,755,254$
117
CITY SUGAR LAND
SPECIAL REVENUE FUND - SPA DEBT REDUCTION FUND
INCOME STATEMENT- TARA PLANTATION
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Out of City Service Fees 33,868$ 40,740$ 36,922$ 42,300$ 5,250$ 47,550$
Interest Income 164 175 147 175 - 175
Total Revenues 34,032 40,915 37,069 42,475 5,250 47,725
EXPENDITURES
Operations & Maintenance - - - - - -
Transfers to Other Funds - - - - -
Total Expenditures - - - - - -
Net Income (Loss) 34,032 40,915 37,069 42,475 5,250 47,725
Fund Balance - Beginning 53,193 87,225 87,225 124,294 - 124,294
Fund Balance - Ending 87,225$ 128,140$ 124,294$ 166,769$ 5,250$ 172,019$
118
CITY SUGAR LANDSPECIAL REVENUE FUND - SPA DEBT REDUCTION FUNDINCOME STATEMENT- NEW TERRITORY
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes BudgetREVENUES
Out of City Service Fees 438,008$ 455,182$ 494,427$ 550,810$ 37,346$ 588,156$Interest Income 2,188 8,000 2,104 3,000 - 3,000Transfers In 150,000 150,000 150,000 150,000 - 150,000
Total Revenues 590,196 613,182 646,532 703,810 37,346 741,156
ExpendituresOperations & Maintenance - - - - - -
Total Expenditures - - - - - -
Net Income (Loss) 590,196 613,182 646,532 703,810 37,346 741,156Fund Balance - Beginning 1,170,219 1,760,415 1,760,415 2,406,946 - 2,406,946Fund Balance - Ending 1,760,415$ 2,373,597$ 2,406,946$ 3,110,756$ 37,346$ 3,148,102$
119
Capital Projects Fund
Capital Project Funds account for the acquisition or construction of major capital activities. Funding is provided
through the issuance of debt, sales tax revenues, developer fees, state and federal funding, user fees, grants, and
interest income.
Capital Improvement ProcessSection 6.03 of the City Charter states that the City shall file a multi-year capital improvement program and a
current year capital budget. Annually, City staff prepares and files a five-year Capital Improvement Program (CIP).
The CIP identifies needed capital improvements and financing for those improvements. The first year of the plan is
incorporated into the annual budget to appropriate funds for the specific projects.
The five-year Capital Improvement Program (CIP) for 2014-2018 totals $267.6 million and includes $102.5 million
for carryover projects. Cost estimates for years two through five of the five-year CIP are for planning purposes only,
and are used in conjunction with the long-range financial plan of the City to determine potential project funding
sources or to adjust project timing based on affordability. As the estimates are based on the best information
available, ultimate project budgets may vary from the estimates.
Funding sources and levels are identified and developed through the Budget Office. The first draft of the five-year
CIP is prepared without fiscal constraints. The CIP is reviewed by the departments, Planning and Zoning
Commission, the Sugar Land Development Corporation (SLDC), Sugar Land 4B Corporation (SL4B), and the City
Manager. The City Council reviews the list of proposed projects without respect to dollar amounts or timing. A final
draft of the fiscally constrained five-year CIP is then prepared and filed with the annual budget for Council
consideration and approval. Upon City Council adoption, the five-year CIP document is reproduced and distributed
for implementation of the program.
Fiscal Year 2013
The FY13 capital project budget totaled $27,179,900. Many projects included in FY13 are still in progress as most
capital projects are multi-year projects.
Fiscal Year 2014
FY14 capital projects total $37,854,300. The following is a
summary by project area. The graph depicts the FY14 CIP
by project type. Municipal projects make up the majority
of the distribution at 25%, followed by Wastewater
projects at 19%. Drainage projects represent 19% and
Wastewater projects 15%. Street projects represent 9%
while Parks, Traffic, and Airport projects combine to
represent 13% of the approved project budgets for the
FY14 CIP.
Airport projects total $294,000 for the parallel taxiway relocation and airport storage hangars.
Drainage projects total $7,075,000 and includes: Sugar Creek Drainage Improvements – Phase II, Ragus Lake
Drainage Improvements, Dam Structure Improvement and, general improvements to drainage systems throughout
the City.
Municipal25%
Drainage19%
Parks/Traffic/Airport
13%
Streets9%
Water19% Wastewater
15%
CIP Project Types
121
Municipal projects total $9,300,000 and include: Public Works & Utilities Service Center, general facility
renovations, and design for the TIRZ#4 Parking & Plaza infrastructure.
Parks projects total $3,300,000 and includes: Town Center Pedestrian and Bicycle Improvement, Burney Road
Landscape, Settlers Way Park, Universally Accessible Playground at First Colony Park, park infrastructure, Joint
Participation in CIP, University North Boulevard landscape, R.O.W. Planting and Irrigation Rehabilitation, Gannoway
Lake Park, Trail Rehabilitation and design for Mayfield Park.
Streets projects total $3,313,000 and include: bridge rehabilitation; sidewalk rehabilitation; pavement
rehabilitation; SH6 Highway improvements (Brooks Street to Lexington Boulevard), and Dairy Ashford widening
improvements.
Traffic projects total $1,477,300 and includes: street lights replacement, US59 at SH6 in-pavement lighting system,
traffic signal management/ITS, Wayside Horn Improvements and Relocation, Traffic Evaluation and Safety
Improvements, Dynamic Message Signs on State Routes, US59 Northbound U-Turn Extension at SH6 Highway, and,
Pedestrian and Bicycle Master Plan Improvements.
Wastewater projects total $7,350,000 and includes: ongoing work related to the wastewater collection system
rehabilitation; lift station rehabilitation; replacement of odor control equipment at the North Wastewater
Treatment Plant; rehabilitation of a 24-inch force main from the Lexington lift station to the Sweetwater lift station;
lift station SCADA expansion, Emergency Power Pumps, Dissolved Oxygen Improvements at WWTPs, and
replacement of the force main crossing at U59/Central Drive.
Water projects total $5,745,000 and includes: elevated storage tank rehabilitation, well rehabilitation, Austin
Parkway Groundwater Plant Booster Pump Rehabilitation, Groundwater storage tank rehabilitation, distribution
system water main rehabilitation, replacement of Austin Parkway Ground Plant Well, and replacement of water line
crossings at US59/SH6 and US59/Williams Trace.
Funding for the FY14 CIP consists of $3,139,590 in pay-as-
you-go funding, $15,103,000 in certificates of obligation,
$150,000 from the Sugar Land Development Corporation,
$1,012,000 from the Sugar Land 4B Corporation, $294,000 in
airport revenues, $1,500,000 in system revenues,
$15,645,000 from revenue bonds, and $1,358,000 from
other funding sources. Other funding sources include
donations from civic groups, CDBG funds, and hotel
occupancy tax.
A number of projects undertaken will have ongoing
operations and maintenance (O&M) costs when completed. Each project that has an O&M impact has been
identified and the annual cost calculated. The amounts are included in the five-year forecast to measure the impact
on the long-range financial capacity of each operating fund. A table identifying projects that have an O&M cost is
included after the summary of all capital projects.
Revenue Bonds40%
Corporation3%
CO's40%
GeneralRevenue
8%
EnterpriseRevenue
4%Other Sources
5%
CIP Funding Sources
122
CITY OF SUGAR LANDCAPITAL PROJECTSSUMMARY SCHEDULE OF REVENUES AND EXPENDITURES
Grants & TotalGeneral Other Development Utility Airport Capital
CIP Sources Corporations CIP CIP Projects
REVENUES
Transfer from Operating Funds 3,139,590$ 1,358,000$ 1,162,000$ 1,500,000$ 294,000$ 7,453,590$
Other Revenues - - -
Bond Proceeds Transfer 15,103,000 - - 15,645,000 - 30,748,000
Total Bonds & Transfers 18,242,590 1,358,000 1,162,000 17,145,000 294,000 38,201,590
Interest Income - Bond Proceeds 25,000 - - 25,000 - 50,000
Interest Income - - - - -
Total Interest 25,000 - - 25,000 - 50,000
Total Revenues 18,267,590 1,358,000 1,162,000 17,170,000 294,000 38,251,590
EXPENDITURES
Airport - - - - 294,000 294,000
Drainage 7,075,000 - - - - 7,075,000
Municipal 4,350,000 900,000 - 4,050,000 - 9,300,000
Parks 1,830,000 458,000 1,012,000 - - 3,300,000
Streets 3,313,000 - - - - 3,313,000
Traffic 1,327,300 - 150,000 - - 1,477,300
Wastewater - - - 7,350,000 - 7,350,000
Water - - - 5,745,000 - 5,745,000
Total Construction 17,895,300 1,358,000 1,162,000 17,145,000 294,000 37,854,300
Issuance Costs 150,000 - - - 150,000Other Non-Operating 6,450 6,450 2,300 15,200Transfers 202,000 - 202,000
Non-Operating Expenditures 358,450 - - 6,450 2,300 367,200Total Expenditures 18,253,750 1,358,000 1,162,000 17,151,450 296,300 38,221,500
Revenues and Other Sources OverExpenditures and Other Uses 13,840 - - 18,550 (2,300) 30,090
BEGINNING BALANCE 123,839 - - 796,876 35,452 956,167
ENDING BALANCE 137,679$ -$ -$ 815,426$ 33,152$ 986,257$
123
CITY OF SUGAR LAND
SUMMARY OF CAPITAL PROJECTS
FISCAL YEAR 2014
Project # Project Name Project Description
Airport Projects
AP1401 Parallel Taxiway Relocation and Hangars ALD #4
and ALD #11
Build a new parallel taxiway to the east of the existing Taxiway "Foxtrot" (which will then be removed).
Construct a new 37,500 sft aircraft storage hangar and a new 10,625 sft hangar/office space to replace
two existing hangars that will be demolished due to the new taxiway.
Airport Total
Drainage Projects
DR1001 Sugar Creek Drainage Improvements - Phase II Preparation of final design and construction plans and securing necessary drainage easements to
facilitate the phased drainage improvements as recommended in the 2005 Sugar Creek Drainage
Analysis. These include improvements to East Sugar Creek Ditch and upgrading storm sewer outfalls at
various locations within the watershed. PER for east section to identify easements and produce 30%
design drawings.
DR1204 Ragus Lakes Drainage Analyze, design and construct solutions to address sheet flow/ extreme event drainage issues in Ragus
Lake Subdivision. Includes 2 dimensional modeling and hydraulic and hydrologic modeling of receiving
channels and storm sewers within this system and adjacent systems.
DR1401 Localized Drainage Improvements Annual funding to address drainage improvements or repairs to existing drainage infrastructure on an
as needed basis as identified through inspections or as identified through customer complaints. These
include drainage outfalls to facilities owned by other entities, such as the Levee Improvement Districts.
DR1402 Dam Structure Improvements Vegetation removal, slope stabilization, and top over improvements to Dams 1, 2, and 3 on Oyster
Creek.
Drainage Total
Municipal Projects
MU1302 Public Works and Water Utilities Service Center This project is the first phase of construction which includes a new administration building, storage and
warehouse facilities and an additional bay for the fleet facility. Project includes the compressed natural
gas facility.
MU1303 Facility Renovations Annual funding for repairs to city facilities as identified by the 2012 Facility Condition Assessment
Study. The projects include repairs and renovations that extend the usable life of the facilities. Project
items include but are not limited to roof and HVAC repairs, electrical, plumbing, modernization, etc.
MU1402 TIRZ#4 Parking and Plaza Infrastructure Design & construction of infrastructure necessary to support the Performing Arts Center including
parking for 2,500 cars, a public plaza area to facilitate ingress & egress from the facility, and an off-site
LED marquee sign to promote events and activities at the facility.
Municipal Total
Parks Projects
PK1103 Town Center Pedestrian and Bicycle Improvements to increase pedestrian and bicycle safety and mobility in the Town Center area,
including connections to the City-wide hike and bike trail network.
PK1401 Burney Road Landscape Landscape and irrgation improvements on Burney Road.
PK1402 Settlers Way Park The 5-acre site is located adjacent to Settlers Way Elementary and would be a neighborhood level
park. Improvements to the park include a walking trail, ornamental fence, signage, restroom building
and additional parking in partnership with Settlers Way Elementary.
PK1403 Universally Accessible Playground at First Colony
Park
The existing playground is at the end of its useful life and requires replacement. The project includes
demolition of the existing playground and surfacing as well as the installation of an all-inclusive
playground and rubber surfacing. The project is being supported by the Rotary Club and Fort Bend
Junior Service League.
PK1404 Park Infrastructure Rehabilitation To address Park renovations; the Parks Facility Assessment was prepared as a component of the
Infrastructure Management Plan.
PK1405 Joint Participation in CIP Provide funds for joint participation in CIP projects between the City and Citizen based organizations
that benefit the general public. Take advantage of partnership opportunities to enhance and preserve
the quality of life for City residents.
PK1406 University Boulevard North Landscape Landscape and irrgation improvements on University Blvd. North.
PK1407 ROW Planting and Irrigation Rehabilitation To address ROW renovations and upgrades that meet the criteria for capital improvements.
PK1408 Gannoway Lake Park Develop a Preliminary Engineering Report (PER) for the site regarding parks facilities adjacent to the
existing surface water treatment plant. The PER will identify environmental challenges and include
analysis and costs for trails, a water/nature education facility, playground, water playground, picnic
pavilion, lake improvements including dredging, board walks and a pier.
PK1409 Trail Rehabilitation To maintain the City's Trail system within Home Owner's Association (HOA) easements.
PK1410 Mayfield Park Design of park improvements in Mayfield Park.
Parks Total
124
Transfers from Operating Funds Bond Proceeds Miscellaneous Total
General Water Utilities & Airport SLDC / Grants / FB FY14 CIP
Fund Surface Water Funds Fund SL4B Corp GO / CO Revenue Other Sources Budget
294,000 294,000
- - 294,000 - - - - 294,000
3,200,000 3,200,000
3,300,000 3,300,000
300,000 300,000
275,000 275,000
300,000 - - - 6,775,000 - - 7,075,000
4,050,000 4,050,000 8,100,000
300,000 300,000
900,000 900,000
300,000 - - - 4,050,000 4,050,000 900,000 9,300,000
1,030,000 1,030,000
380,000 380,000
642,000 258,000 900,000
200,000 200,000 400,000
200,000 200,000
100,000 100,000
15,000 15,000
75,000 75,000
70,000 70,000
50,000 50,000
80,000 80,000
800,000 - - 1,012,000 1,030,000 - 458,000 3,300,000
125
CITY OF SUGAR LAND
SUMMARY OF CAPITAL PROJECTS
FISCAL YEAR 2014
Project # Project Name Project Description
Streets Projects
ST1401 Bridge Rehabilitation Administer bridge management within the City of Sugar Land. The first phase will be to hire a
consultant to determine cost and prioritize eight bridges and the last phase will be to fund construction
for the repairs.
ST1402 Pavement Rehabilitation Annual street pavement rehabilitation program as identified by the Pavement Management &
Maintenance Program (PMMP). This project includes only slab replacement. Larger projects including
PER for entire street replacement are included in separate project worksheets.
ST1403 Sidewalk Rehabilitation With depreciating sidewalk in various areas around the City, this project will allow for the annual
repairs to update the sidewalk and provide a more safe environment in neighborhoods and business
areas for walkability. Full depth repairs made to several hundred linear feet of sidewalk.
ST1404 State Highway 6 Improvements - Brooks Street to
Lexington Blvd
Right-of-way acquisition to facilitate future expansion of SH 6 to eight lanes from Brooks Street to
Lexington Boulevard.
ST1405 Dairy Ashford Widening Improvements The PER recommends additional through and turn lanes at Dairy Ashford @ US90A. This will require an
increase of one through lane in each direction north and south from Parklane Blvd to beyond Julie
Rivers Drive. Installation of a directional median along Dairy Ashford at Parklane Blvd to restrict traffic
exiting to a right-turn only.
Streets Total
Traffic Projects
TR1401 Street Light Replacement The project will change out 100 30-ft cobra head street lights per year with 12-ft lamp post lights along
signature routes with high traffic volumes and heavy tree canopies which preclude the existing 30-ft
street lights from functioning properly.
TR1402 US 59 at SH6 in Pavement Lighting System Replacement of existing curve delineation equipment installed at US 59 and SH 6 for the triple left turn.
TR1403 Traffic Signal Management / ITS Provides for planning, design, installation and operations equipment software programming
communications equipment and infrastructure and or ITS equipment.
TR1404 Wayside Horn Improvements and Relocation Relocate and install necessary wayside horn equipment for the upcoming Union Pacific Railroad dual
track upgrade Prison Drive horn.
TR1405 Traffic Evaluation and Safety Improvments Program will analyze intersections for quick improvements with relatively low cost but high benefits.
This analysis will provide measures of effectiveness that will allow uniform comparison of the expected
benefits- average % reduction in intersection delay (Eldridge Road dual left turn widening at West
Airport Boulevard).
TR1406 Dynamic Message Signs on State Routes Installation of up to six (6) permanent dynamic message signs (DMS) along major thoroughfares such
as 90A, SH 6 and US 59. The signs will include aesthetic enhancements and messaging capabilities
similar to those of the existing DMS sign at US 59/SH 6 interchange.
TR1407 US 59 Northbound U-turn Extension at SH6 Extend the US 59 northbound u-turn lane approximately 400 feet.
TR1408 Pedestrian and Bicycle Master Plan Improvements Design and construct high-priority projects from the 2013 Pedestrian and Bicycle Master Plan.
Locations include Sugar Lakes Blvd, Lost Creek Blvd, Edgewater Dr, Country Club Blvd, Grants Lake
Blvd, River Park and University Blvd north of US 59. Project will include the implementation of
approximately 75,000 lineal feet of the "Buffered Bike Lanes", 20,000 lineal feet of "Shared Lane
Markings".
Traffic Total
Wastewater Projects
WW1202 Collection System Rehabilitation Program (Area B) Continue detailed design for system deficiencies identified in the 2009 Infiltration/Inflow Study of
areas that experience sanitary sewer overflows (SSOs) during heavy storm events in identified as
Project B.
WW1301 Lift Station Rehabilitation Rehabilitation of the lift stations identified by routine inspection and annual assessments. Mesquite LS
was designed in FY13 and will be constructed in FY14. In addition, the North WWTP diversion pump
will be upgraded to divert to the south WWTP.
WW1302 Replacement of odor control equipment - N.
WWTP
This project will evaluate the odor causing treatment units at the North Plant to ascertain the cause of
malodorous complaints along with evaluating the effectiveness of the existing odor control system at
the North Plant and make recommendations for an improved system. This may include a revamped
system or installation of a new smaller more efficient and effective system.
WW1303 Rehabilitation of 24 inch FM - Lexington LS to the
Sweetwater LS
Rehabilitation of 5,000 LF of 24-inch forcemain from the Lexington lift station to the Sweetwater lift
station.
WW1401 Nutr Rem / Loading Capacity / Dissolved Oxygen
Study
Perform a combined study on the North and South WWTPs to 1) evaluate TCEQ rules promulgated in
January 2012 related to effluent standards of phosporus reduction; 2) study impacts treatment
performance due to increase in solids loading ; 3) study impacts of increase in solids loading on
maintaining effluent dissolved oxygen requirements.
126
Transfers from Operating Funds Bond Proceeds Miscellaneous Total
General Water Utilities & Airport SLDC / Grants / FB FY14 CIP
Fund Surface Water Funds Fund SL4B Corp GO / CO Revenue Other Sources Budget
165,000 165,000
1,700,000 1,700,000
500,000 500,000
610,000 610,000
338,000 338,000
665,000 - - - 2,648,000 - - 3,313,000
150,000 150,000
90,000 90,000
200,000 200,000
350,000 350,000
273,000 273,000
25,000 25,000
150,000 150,000
239,300 239,300
977,300 - - 150,000 350,000 - - 1,477,300
3,250,000 3,250,000
750,000 550,000 1,300,000
250,000 250,000
725,000 725,000
550,000 550,000
127
CITY OF SUGAR LAND
SUMMARY OF CAPITAL PROJECTS
FISCAL YEAR 2014
Project # Project Name Project Description
WW1402 Emergency Power Pumps at LS Phase II Installation of ten 6‐inch and six 8‐inch dry prime automatic diesel backup pumps at large sanitary
sewer lift stations in the event of loss of power or pump failure at critical sites. These installations are
true backup systems and work independent of the onsite motor control centers.
WW1403 Collection System Rehabilitation Program (Project
C)
Continue detailed design for system deficiencies identified in the 2009 Infiltration/Inflow Study of
areas that may experience sanitary sewer overflows (SSOs) during heavy storm events in identified as
Project C.
WW1404 Lift Station 52 (MUD 136 Reg. LS #2)
Improvements
Replace existing pumps with 3 new 1,500-gpm pumps, including electrical improvements, to
accommodate a firm 3,000 gpm capacity to serve growth from Imperial Tract 3 and the Crossing @
Telfair located in Telfair Tract 4.
WW1405 Dissolved Oxygen Improvements at WWTPs Design and construction of automated dissolved oxygen delivery system to the North and South
WWTP treatment systems.
WW1406 Replacement of Forcemain Crossing at US59 /
Central Drive
Replace existing 12-inch forcemain with new 12-inch PVC.
WW1407 Lift Station Rehabilitation Rehabilitation of the lift stations identified by staff routine inspection and annual assessments. FY14
Design - Meadowlark (12), Highlands (104), Frontier (119), Highlands (122), Scotsmore (128).
Wastewater Total
Water Projects
WA1301 Elevated Storage Tank Rehabilitation In FY08, an inspection/evaluation of Mason Road, Sugar Creek & First Colony elevated storage tanks
was performed. Work includes structural repairs and modifications as needed and blasting and coating
of interior and exterior surfaces.
WA1302 Well Rehabilitation Bi-Annual design and construction scheduled maintenance of water wells for one of the 17 City water
wells. Maintenance of water wells includes pulling of pump from wells and cleaning well screens.
Repairs required for the well and pumps are determined when the wells are pulled.
WA1304 Austin Parkway Groundwater Plant Booster Pump
Rehabilitation
Replace the booster pump at the Austin Parkway Groundwater Plant to provide reliable pumping
capacity. The project includes the evaluation, design and construction of the replacement booster
pumps, motors, and associated valves and piping.
WA1401 Ground Storage Tank Rehabilitation Annual funding for refurbishment of existing ground storage water tanks at a site to be determined
and prioritized by scheduled evaluation and assessment. Work includes structural repairs and
modifications as needed, blasting and proper removal of old coatings and repainting.
WA1402 Distribution System Water Main Rehabilitation
Program
A waterline replacement analysis was conducted based on maintenance records to prioritize the water
line rehabilitation. The biennial projects include design and construction of distribution system water
lines to replace aged and high maintenance existing waterlines.
WA1403 Replacement of Water Line Crossings at
US59/Hwy 6 and US59/Williams Trace
Replacement of existing 12-inch waterlines with new PVC pipeline and installation of steel casing.
WA1404 Austin Parkway Groundwater Plant Well
Replacement
New well construction to replace the Austin Parkway on-site water well. Project to include engineering
design and construction of a 2000-2500 gpm well to be located at the Austin Parkway water plant site.
Water Total
Grand Total
128
Transfers from Operating Funds Bond Proceeds Miscellaneous Total
General Water Utilities & Airport SLDC / Grants / FB FY14 CIP
Fund Surface Water Funds Fund SL4B Corp GO / CO Revenue Other Sources Budget
85,000 85,000
450,000 450,000
360,000 360,000
150,000 150,000
100,000 100,000
130,000 130,000
- 750,000 - - - 6,600,000 - 7,350,000
135,000 465,000 600,000
880,000 880,000
2,000,000 2,000,000
1,650,000 1,650,000
235,000 235,000
150,000 150,000
230,000 230,000
- 750,000 - - - 4,995,000 - 5,745,000
3,042,300$ 1,500,000$ 294,000$ 1,162,000$ 14,853,000$ 15,645,000$ 1,358,000$ 37,854,300$
129
CITY OF SUGAR LAND
SUMMARY OF FY13 CAPITAL PROJECTS O&M IMPACT
FISCAL YEARS 2015-2018
Project # Project Title FY15 FY16 FY17 FY18
Airport
AP1702 Approach Lighting System -$ -$ -$ 12,000$
Airport - Total - - 12,000
Municipal
MU1106 District 1 License Plate Recognition 7,500$ 7,500$ 7,500$ 7,500$
MU1302 Public Works Service Center 80,000 80,000 80,000 80,000
Municipal - Total 87,500 87,500 87,500 87,500
Parks
PK1103 Town Center Pedestrian and Bicycle 3,870 3,870 3,870 3,870
PK1401 Burney Road Landscape 3,500 7,500 7,500 7,500
PK1402 Settlers Way Park 4,350 21,150 21,150 22,650
PK1406 University Blvd. North Landscape 4,325 9,250 9,250 9,250
Parks - Total 16,045 41,770 41,770 43,270
Traffic
TR1301 Government/Community & Destination Signage 5,000 5,000 5,000 5,000
TR1401 Street Light Replacement 5,000 5,000 5,000 5,000
TR1406 Dynamic Message Signs on State Routes 5,000 5,000 5,000 5,000
TR1408 Pedestrian and Bicycle Master Plan Improvements 5,000 5,000 5,000 5,000
TR1501 Traffic Signal Ornamental Upgrades - - - 15,000
Traffic - Total 20,000 20,000 20,000 35,000
GRAND TOTAL 123,545$ 149,270$ 149,270$ 177,770$
130
W
As
WaterUt
sofOctobe
tilityFu
er1,2013
Pro
WaTre
CuS
Con
undOrga
A
City
Adm
Water oduction
astewatereatment
ustomer Service
Water nservation
anizatio
Assistant y Manage
Utility ministratio
D
r WC
Wa
n
onalCha
City M
er
on
Water istributio
WastewateCollection
ater Qual
art
anager
on
er n
ity
AAssistant CManage
Budget &Researc
Treasury
City er
& h
y
131
Water Utility Fund
The City’s water and wastewater utilities are financed and operated in a manner similar to private business
enterprises, where costs of providing the services to the public are financed primarily through user charges.
Fiscal Year 2013
Total revenues for FY13 are estimated to be $45,357,615, which is $216,921 more than budgeted revenues. Surface
water fees billed to residents are estimated at $8,119,200. Water and wastewater revenues are projected at
$24,859,337, 0.6% higher than budget. Interest income is projected at $22,487, which is less than budget. Bond
proceeds are projected for $9,799,916. Transfers from connection fees cover FY13 debt service requirements for
connection fee projects. Transfer-In from the Surface Water Fund for $1,031,797 covers the portion of the debt
service requirements related to surface water projects included in 2008 and 2009 revenue bonds.
Operating expenses for FY13 are projected to be $13,242,214.
Non-operating expenditures total $33,612,913. Debt service payment for $17,324,439 includes the refunding of
bonds for $9,628,512. Operating transfers total $6,456,462 for the Debt Service Fund, the Fleet Replacement Fund,
the High Tech Replacement Fund, and the General Fund for administrative overhead. The transfer to the Surface
Water Fund is $8,290,039 and is pumpage for water use. The fund supports a transfer of $4,023,131 to the Debt
Service Fund. This transfer is based on previous direction from City Council to have utility rates support 100% of
assumed water/wastewater debt, thereby supporting the assumed MUD debt through user fees instead of property
taxes.
Ending cash equivalent balance at 9/30/13 is estimated to be $8,520,233, which is $221,172 more than budget due
to higher projected revenues. The fund is projected to have a 65% operating reserve, which is above the 25%
established by policy. The fund has a required debt service reserve of $5,710,496 at fiscal year-end.
Fiscal Year 2014
Total revenues for FY14 are estimated to be $53,792,483. Total revenues for water and wastewater are budgeted at
$25,743,769. There are no planned rate increases for water or wastewater in FY14. Water and sewer taps are
budgeted at $222,462 for approximately 262 connections, mainly in the Telfair development.
The budget for surface water fees of $9,722,218 for City customers is calculated based on two rates. A rate increase
from $1.50 per 1,000 gallons to $1.75 per 1,000 gallons will be effective January 1, 2014. Revenues are budgeted
for three months at the current rate and nine months at the new rate.
Operating expenditures total $12,735,956 and includes recurring additions of $143,536, which includes $68,536 for
a new position and $75,000 for water conservation.
Non-operating expenditures total $42,595,962. Debt service payments are budgeted at $8,966,769 for existing debt
and new debt for the bond proceeds of $15,957,900. Transfers-out total $6,310,166 and includes transfers to the
Fleet and High-Tech Replacement Funds, General Fund and Debt Service Fund. The transfer to the Debt Service
Fund was calculated based on a 100% recovery on water/wastewater debt service for annexed & dissolved
municipal utility districts as identified in the Council adopted Financial Management Policy Statements revised in
May 2012. Transfer out to the Surface Water Fund for $9,888,565 is based on a pumpage fee of $1.50 per 1,000
gallons for the first quarter and $1.75 per 1,000 gallons for January to September for anticipated water use
including city rights of way. Miscellaneous expenditures include contingency and property and liability premiums.
Pay-as-you-go capital project funding for FY14 is $1,500,000 for the construction of water and wastewater projects.
132
The Utility Fund has a debt service reserve of $5,501,968. The cash equivalents balance on 9/30/14 is estimated at
$7,189,326, which is a 57% operating reserve.
Financial AnalysisFinancial ratios are used to analyze the financial position and operating results of the fund. A comparison based on
FY13 projections and the FY14 budget is shown below:
FY13 FY14
Projections Budget
Cash Reserve Ratio 65% 57%
Direct Bond Coverage 1.60 1.64
The targeted minimum cash reserve ratio is 25% of operating expenses. The bond coverage minimum is 1.64 times
the average annual debt service requirements. The FY14 cash reserve ratio is budgeted at 57%. Rates will be
adjusted annually as necessary to ensure cash reserves and bond coverage requirements are maintained.
The financial strength of the utility system is recognized by the rating agencies. Fitch and Standard & Poor’s both
assigned an AA+ rating to the outstanding revenue bonds.
133
The Utility Fund has a debt service reserve of $5,501,968. The cash equivalents balance on 9/30/14 is estimated at
$7,189,326, which is a 57% operating reserve.
Financial AnalysisFinancial ratios are used to analyze the financial position and operating results of the fund. A comparison based on
FY13 projections and the FY14 budget is shown below:
FY13 FY14
Projections Budget
Cash Reserve Ratio 65% 57%
Direct Bond Coverage 1.60 1.64
The targeted minimum cash reserve ratio is 25% of operating expenses. The bond coverage minimum is 1.64 times
the average annual debt service requirements. The FY14 cash reserve ratio is budgeted at 57%. Rates will be
adjusted annually as necessary to ensure cash reserves and bond coverage requirements are maintained.
The financial strength of the utility system is recognized by the rating agencies. Fitch and Standard & Poor’s both
assigned an AA+ rating to the outstanding revenue bonds.
134
CITY OF SUGAR LANDENTERPRISE FUND - WATER UTILITY SYSTEMINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes BudgetREVENUES
Charges for Services 25,054,841$ 24,703,390$ 24,859,337$ 25,743,769$ -$ 25,743,769$Surface Water Fees 7,026,736 8,106,315 8,119,200 9,722,218 - 9,722,218Tap Fees 442,901 384,314 249,695 222,462 - 222,462Interest Income 22,487 30,000 22,487 30,000 - 30,000Miscellaneous 511,607 452,373 642,594 453,002 - 453,002
Operating Revenues 33,058,573 33,676,392 33,893,313 36,171,451 - 36,171,451Bond Proceeds 21,925,000 9,799,916 9,799,916 15,957,900 - 15,957,900Transfers In - Connection Fees 656,189 632,589 632,589 632,589 - 632,589Transfers In - Surface Water 1,030,540 1,031,797 1,031,797 1,030,543 - 1,030,543
Non Operating Revenues 23,611,729 11,464,302 11,464,302 17,621,032 - 17,621,032Total Revenues 56,670,301 45,140,694 45,357,615 53,792,483 - 53,792,483
EXPENSESUtility Administration 571,373 642,185 642,185 668,689 - 668,689Water Distribution 1,566,867 1,816,524 1,816,524 1,668,927 - 1,668,927Water Production 2,584,028 2,829,320 2,829,320 2,776,978 - 2,776,978Wastewater Collection 734,704 913,198 913,198 669,251 - 669,251Wastewater Treatment 3,809,464 4,547,508 4,547,508 4,284,013 - 4,284,013Customer Service 1,049,391 1,281,732 1,281,732 570,045 - 570,045Water Quality 288,282 400,847 400,847 353,969 68,536 422,505Water Conservation - - - 207,260 75,000 282,260Treasury 848,002 810,900 810,900 1,393,288 - 1,393,288
Operating Expenses 11,452,111 13,242,214 13,242,214 12,592,420 143,536 12,735,956Debt Service 6,556,721 17,324,439 17,324,439 8,966,769 - 8,966,769
Miscellaneous 144,936 547,060 511,973 285,462 - 285,462Transfers Out 6,602,176 6,456,462 6,456,462 6,310,166 - 6,310,166Transfers Out - Surface Water 6,891,154 8,259,202 8,290,039 9,888,565 - 9,888,565CIP Transfers: -- Bond Projects 21,925,000 - - 15,645,000 - 15,645,000- Water Projects 675,000 540,000 540,000 750,000 - 750,000- Wastewater Projects 700,000 490,000 490,000 750,000 - 750,000
Non Operating Expenses 43,494,987 33,617,163 33,612,913 42,595,962 - 42,595,962Total Expenses 54,947,098 46,859,377 46,855,127 55,188,382 143,536 55,331,918
Net Income (Loss) 1,723,203 (1,718,684) (1,497,512) (1,395,899) (143,536) (1,539,435)Debt Service Reserve (6,001,128) (5,710,496) (5,710,496) (5,501,968) - (5,501,968)Cash Equivalents - Beginning 14,005,037 15,728,241 15,728,241 14,230,729 - 14,230,729Cash Equivalents - Ending 9,727,112$ 8,299,061$ 8,520,233$ 7,332,862$ (143,536)$ 7,189,326$
CONNECTIONS-ESF* 42,033 42,913 42,913 43,663 43,663CASH OPERATING RESERVE 85% 64% 65% 57% 57%BOND COVERAGE DIRECT DEBT 2.16 1.58 1.60 1.64 1.64
* Equivalent Single Family
135
CITY OF SUGAR LAND
ENTERPRISE FUND ‐ WATER UTILITY SYSTEM
SUMMARY SCHEDULE OF REVENUES
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projections Budget Changes Budget
OPERATING REVENUES:
Water Sales 10,811,466$ 10,410,038$ 10,402,712$ 10,720,455$ ‐$ 10,720,455$ Wastewater Charges 14,243,375 14,293,352 14,456,625 15,023,314 ‐ 15,023,314
Surface Water Fees 7,026,736 8,106,315 8,119,200 9,722,218 ‐ 9,722,218
Penalties 346,518 305,000 361,097 305,000 ‐ 305,000
Collection Charges 4,620 7,200 4,830 7,200 ‐ 7,200
Delinquent Processing Fee 20,425 23,000 34,025 23,000 ‐ 23,000
Misc. Charges 8,130 7,000 5,610 7,000 ‐ 7,000
Water Taps 364,201 344,939 211,195 180,387 ‐ 180,387
Sewer Taps 78,700 39,375 38,500 42,075 ‐ 42,075
Connection Charges ‐ Water 46,183 35,000 106,977 40,000 ‐ 40,000 Connection Charges ‐ Wastewate 38,274 40,000 97,444 35,000 ‐ 35,000 Miscellaneous 12,337 ‐ ‐ ‐ ‐ Reimbursements 6,141 10,000 9,988 10,000 ‐ 10,000
Sale of Property 7,486 3,000 485 3,000 ‐ 3,000
Interest Income 22,487 30,000 22,487 30,000 ‐ 30,000
Leased Premises 21,493 22,173 22,138 22,802 ‐ 22,802
TOTAL OPERATING REVENUES 33,058,573$ 33,676,392$ 33,893,313$ 36,171,451$ ‐$ 36,171,451$
136
Water Utilities
Mission StatementThe Water Utilities Department takes pride in maintaining a tradition of producing ample superior quality water,
vigilantly maintaining water and wastewater infrastructure, and providing responsive and efficient customer‐oriented
service in a cost‐effective and innovative manner emphasizing responsible environmental stewardship and compliance
with all regulatory requirements.
Services ProvidedThe Utilities Department is responsible for the long range planning, administration and operation of the City's water and
wastewater systems including regulatory compliance for all mandated EPA and TCEQ programs.
Programs of ServiceUtilities Administration sets departmental goals and strategies, provides organizational direction and control to
accomplish those goals and manages long range planning to ensure there is adequate system capacity for growth. The
Water Distribution program is responsible for insuring that water produced is delivered to meet customer expectations
including maintaining and repairing water lines, meters and fire hydrants. Water Production is responsible for
producing, treating and supplying quality water that complies with all federal and state water quality standards and with
sufficient pressure to meet customer needs and fire flow requirements in an emergency. Wastewater Collection
operates, maintains, and repairs sanitary sewer collection lines and manholes to meet or exceed all state and federal
guidelines. The Wastewater Treatment program is responsible for transporting and treating wastewater to a quality
that meets federal and state water quality standards, and operating, maintaining and repairing sanitary sewer lift
stations and wastewater treatment plants. The Customer Service program responds to all requests for service 24 hours
a day 7 days a week and reads all water meters monthly. The Water Quality program monitors the safety and quality of
drinking water through water testing and compliance monitoring and handles backflow prevention, grease trap
inspection, and the mandated wastewater industrial pretreatment programs. The Water Conservation program is
responsible for water education, conservation and communication and is managed through the Public Works
Department Environmental Services Division. The Treasury program, managed through the Budget and Research
Department, provides centralized collection of city funds for utility and other billings as well as daily receipts from other
operating departments and receipts from outside payments including property tax payments received from Fort Bend
County. Treasury also bills for utilities, alarms, airport rentals, and other miscellaneous receivables for all city
departments.
FY14 Budget RequestsRecurring additions is $143,536 and includes $68,536 for a new position in Water Quality and $75,000 for water conservation.
Performance Measures: Well Planned CommunityThe City Council measure for “Adequate infrastructure
and services to support growth and to sustain our
existing community” is recommendations from Utilities
master plans included and funded in the five-year CIP.
27%
46%
66%
31%
0%
20%
40%
60%
80%
100%
FY11 FY12 FY13 FY14
Utilities CIP Projects from Master Plans
137
Water Utilities
Performance Measures: Well Planned Community
The ratios of average daily supply capacity and flow capacityare also measures of adequate infrastructure.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Program Actuals Budget Projection Budget Changes Budget
Utility Administration 571,373$ 642,185$ 642,185$ 668,689$ -$ 668,689$
Water Distribution 1,566,867 1,816,524 1,816,524 1,668,927 - 1,668,927
Water Production 2,584,028 2,829,320 2,829,320 2,776,978 - 2,776,978
Wastewater Collection 734,704 913,198 913,198 669,251 - 669,251
Wastewater Treatment 3,809,464 4,547,508 4,547,508 4,284,013 - 4,284,013
Customer Service 1,049,391 1,281,732 1,281,732 570,045 - 570,045
Water Quality 288,282 400,847 400,847 353,969 68,536 422,505
Water Conservation - - - 207,260 75,000 282,260
Treasury 848,002 810,900 810,900 1,393,288 - 1,393,288
Program Totals 11,452,111$ 13,242,214$ 13,242,214$ 12,592,420$ 143,536$ 12,735,956$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salaries & Benefits 3,113,101$ 3,244,775$ 3,244,775$ 3,554,507$ 58,986$ 3,613,493$
Supplies 841,582 1,089,420 1,089,420 1,108,761 79,300 1,188,061
Professional & Contractual 6,568,450 7,958,804 7,958,804 3,594,731 - 3,594,731
Repair & Maintenance 234,213 280,623 280,623 3,870,643 - 3,870,643
Purchased Services 641,325 520,766 520,766 463,778 1,250 465,028
Capital/Other 53,440 147,826 147,826 - 4,000 4,000
Category Totals 11,452,111$ 13,242,214$ 13,242,214$ 12,592,420$ 143,536$ 12,735,956$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Projection Budget Changes Budget
Utility Administration 5.50 5.50 5.50 5.50 5.50
Water Distribution 9.45 9.95 10.45 10.45 10.45
Water Production 5.50 5.50 5.50 5.50 5.50
Wastewater Collection 7.20 6.70 6.70 6.70 6.70
Wastewater Treatment 4.50 5.00 5.50 5.50 5.50
Customer Service 6.35 7.35 7.35 6.35 6.35
Water Quality 3.00 3.50 3.50 3.50 1.00 4.50
Water Conservation - - - 1.00 1.00
Treasury 12.00 10.00 10.00 10.00 10.00
FTE Count Totals 53.50 53.50 54.50 54.50 1.00 55.50
36% 36% 36%
59% 59% 59%
0%
20%
40%
60%
80%
FY12 Estimate FY13 Estimate FY14 Estimate
Capacity to Permitted Capacity Comparison
Water Wastewater
138
ENTERPRISE - UTILITY
WATERWORKS AND SEWER SYSTEM
TOTAL DEBT SERVICE OUTSTANDING*
Due During
FY Ending
September 30 Principal Interest Total
FY14 4,680,000$ 3,001,299$ 7,681,299$
FY15 4,770,000 2,591,804 7,361,804 Total principal outstanding is comprised of seven
FY16 4,525,000 2,462,460 6,987,460 issues and all current debt matures by FY31.
FY17 4,630,000 2,312,563 6,942,563
FY18 4,755,000 2,161,300 6,916,300
FY19 4,250,000 1,996,585 6,246,585
FY20 4,395,000 1,850,155 6,245,155 Amount
FY21 4,255,000 1,698,255 5,953,255 Series Outstanding Maturity
FY22 4,430,000 1,543,930 5,973,930 Series 2005 580,000$ FY30
FY23 4,275,000 1,377,630 5,652,630 Series 2006 4,035,000 FY26
FY24 4,445,000 1,212,155 5,657,155 Series 2008 12,320,000 FY28
FY25 4,640,000 1,039,915 5,679,915 Series 2009 24,790,000 FY29
FY26 4,830,000 851,751 5,681,751 Refunding 2009 4,090,000 FY18
FY27 4,620,000 650,176 5,270,176 Series 2012 21,170,000 FY31
FY28 4,825,000 456,733 5,281,733 Series 2012A 8,685,000 FY30
FY29 3,845,000 255,638 4,100,638 75,670,000$
FY30 1,835,000 109,163 1,944,163
FY31 1,665,000 54,113 1,719,113
TOTAL 75,670,000$ 25,625,623$ 101,295,623$
* Does not include anticipated issuance of new debt.
$-
$1
$2
$3
$4
$5
$6
$7
$8
$9
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31
Mill
ion
s
Debt Service Schedule
Principal Interest
139
Su
As
urfaceW
sofOctobe
WaterF
er1,2013
undOrgganizati
City M
Ass
City M
UAdmin
Surfa
ionalCh
Manag
sistant
Manag
Utility nistrat
ce Wa
hart
ger
t ger
tion
ater
140
Surface Water Fund
The Surface Water Fund accounts for all operating and capital improvement activities related to the City’s required
conversion to surface water, which is funded through a fee per 1,000 gallons of water produced. Those outside the
City limits pay a 20% out-of-City service charge over the monthly fees; service charges from New Territory,
Greatwood and Tara Plantation are credited to the debt reduction funds based on Strategic Partnership
Agreements (SPAs).
Fiscal Year 2013
Total revenues for FY13 are projected to be $11,638,977. Surface water fees from GRP participants are projected at
$3,283,383. Out-of-city service charge is projected at $35,083 for participants other than New Territory, Greatwood
and Tara Plantation MUDs, for which those service charges go to the Debt Reduction Fund. Groundwater Reduction
Plan (GRP) fees from City customers are projected at $8,290,039. Interest income is projected at $25,567.
Miscellaneous revenues total $4,905.
Operating expenses are projected to be $3,184,286 and include personnel expenses of $557,560, capital for
$70,938, and $2,555,788 for operations and maintenance, including payment on contracts for surface water rights
and raw water costs. Debt service payment is $5,974,238 for the 2011 Certificates of Obligation issued for
construction of the Surface Water Treatment Plant and other projects needed for conversion to surface water in
2013. Transfers out total $1,330,080 and includes $1,031,797 to the Utility Fund for debt service for 2008 and 2009
bonds, $290,000 to the General Fund for administrative fees, and $8,283 to the Fleet Fund. Ending cash equivalents
at 9/30/13 is projected to be $10,202,238.
Fiscal Year 2014
Total surface water revenues are estimated at $13,981,202. A GRP increase of $0.25 per 1,000 gallons of water is
being planned with an effective date of January 1, 2014, for a total GRP fee of $1.75 per 1,000 gallons. GRP
participants who are not City water customers will pay $4,039,353 in FY14. The out-of-city service charge is a 20%
premium on the GRP for participants outside the city limits. GRP fees from City customers are based on production
of 5.9 billion gallons of water; GRP fees from non-City customers are based on 2.4 billion gallons of water. Interest
income is estimated at $25,000. The Transfers in for $9,888,565 represent pumpage fees for City customers, which
are collected in the Water Utility Fund and transferred to the Surface Water Fund monthly.
The Surface Water Treatment Plant is expected to begin operation in September 2013 under the Construction
Manager at Risk (CMAR) contract. The CMAR takes on responsibility for the first year of operating the plant under
the CMAR method used for construction. Total operating expenses are $7,094,495 and include $721,401 for
personnel expenses, $1,245,405 for raw water cost, $1,300,000 for electricity, $1,360,888 for chemicals, $190,500
for permits fees, $57,600 for lab testing, $39,000 for the completed CIP projects, and $1,127,000 for CMAR
contract. Seven full time equivalent authorizations are being added in FY14, with start dates staggered through
FY14. These positions will bring the staffing to the required level to operate the surface water treatment plant. In
FY15 contractual cost will be reduced by the CMAR contract cost but there will be an increase in salaries as the
seven new positions will budgeted for the full year cost.
Debt service payment of $5,992,688 is for the 2011 Certificates of Obligation. The fund has budgeted transfers of
$1,497,093. This includes $1,030,542 to the Utility Fund cover the Surface Water portion of the debt service
payment for the Series 2008 and 2009 Revenue Bonds. In addition $458,102 will be transferred to the General Fund
for administrative overhead reimbursements. The fund currently has nine CIP projects in progress and no new
projects budgeted in FY14. Ending cash equivalents at 9/30/14 is estimated to be $8,564,164, which is above the
50% general purpose reserve required.141
CITY OF SUGAR LAND
ENTERPRISE FUND - SURFACE WATER
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
GRP Fees 2,992,137$ 3,045,128$ 3,283,383$ 3,590,536$ 448,817$ 4,039,353$
Out of City Service Charge 28,162 32,106 35,083 25,142 3,143 28,285
Interest Income 25,371 25,000 25,567 25,000 - 25,000
Miscellaneous 59,215 - 4,905 - - -
Operating Revenues 3,104,885 3,102,234 3,348,938 3,640,678 451,960 4,092,638
Transfer In 6,891,154 8,259,202 8,290,039 8,787,380 1,101,185 9,888,565
Non Operating Revenues 6,891,154 8,259,202 8,290,039 8,787,380 1,101,185 9,888,565
Total Revenues 9,996,039 11,361,436 11,638,977 12,428,058 1,553,145 13,981,202
EXPENSES
Personnel Services 222,115 557,560 557,560 432,434 288,967 721,401
Operations & Maintenance 138,167 1,474,618 1,474,618 2,308,172 2,819,517 5,127,689
Raw Water 487,895 1,081,170 1,081,170 1,136,275 109,130 1,245,405
Capital 31,877 70,938 70,938 - - -
Operating Expenses 880,054 3,184,286 3,184,286 3,876,881 3,217,614 7,094,495
Capital Projects - - - -
Debt Service Payment 5,950,228 5,974,238 5,974,238 5,992,688 - 5,992,688
Membranes/Capital Repairs - 55,000 55,000 - 110,000 110,000
Transfers Out 3,490,445 1,321,797 1,330,080 1,488,644 8,449 1,497,093
Contingency 1,309,878 200,000 725,000 925,000
Non Operating Expenses 9,440,673 8,660,913 7,359,318 7,681,332 843,449 8,524,781
Total Expenses 10,320,727 11,845,199 10,543,604 11,558,213 4,061,063 15,619,276
Net Income (Loss) (324,688) (483,763) 1,095,374 869,845 (2,507,918) (1,638,074)
Cash Equivalents - Beginning 9,431,552 9,106,864 9,106,864 10,202,238 - 10,202,238Cash Equivalents - Ending 9,106,864$ 8,623,101$ 10,202,238$ 11,072,083$ (2,507,918)$ 8,564,164$
GRP Fee per 1,000 Gallons 1.32$ 1.50$ 1.50$ 1.50$ 0.25$ 1.75$
Reserve Requirement (50%) 5,160,364$ 5,922,600$ 5,271,802$ 5,779,107$ 2,030,532$ 7,809,638$
Over/Under Policy 3,946,501$ 2,700,502$ 4,930,436$ 5,292,977$ 754,526$
142
Surface Water
Mission StatementThe Utilities Department takes pride in providing a safe, dependable and effective public utility infrastructure, rendering
a diverse group of services to the citizenry in a responsive, efficient and cost effective manner with a customer oriented
approach that reflects the City’s tradition of excellence.
Services Provided
Surface Water is responsible for all operating and capital improvement activities related to the City’s required
conversion to surface water, which is funded through a fee per 1,000 gallons of water produced. Those outside the City
limits pay an out-of-City service charge over the monthly fees; service charges from New Territory, Greatwood and Tara
Plantation are credited to the debt reduction funds based on Strategic Partnership Agreements (SPAs).
Programs of Service
Surface Water is responsible for all planning and implementation of the City’s reduction in ground water use. Based on
the mandated surface water conversion, the program is also responsible for coordinating the identification, pursuit,
acquisition and implementation of alternatives to groundwater sources, including but not limited to surface water,
effluent reuse, conservation, and direct reuse projects.
FY14 Budget Requests
Seven additional positions total $288,967 for the operations of the surface water treatment plant in FY14. Recurring
additions total $2,883,647 for chemical, electricity, other contractual, water right options and permits fees. Most of the
additional expenditures are for the operation of the surface water treatment plant. One-time cost totals $45,000 for
legal services.
Performance Measures: Well Planned Community
The City Council measure for “Adequate infrastructure and services to support growth and to sustain our existingcommunity” is recommendations from Utilities master plans included and funded in the five-year CIP.
0%
20%
40%
60%
80%
100%
FY12 Estimate FY13 Estimate FY14 Estimate
Utilities CIP Projects from Master Plans
143
Surface Water
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Salaries & Benefits 222,112$ 557,560$ 557,560$ 432,434$ 288,967$ 721,401$
Supplies 47,366 330,858 330,858 585,700 930,057 1,515,757
Professional & Contractual 573,967 2,009,530 2,009,530 2,646,615 1,670,390 4,317,005
Repair & Maintenance 3,299 38,959 38,959 6,850 310,650 317,500
Purchased Services 1,433 176,441 176,441 205,282 17,550 222,832
Capital/Other 31,877 70,938 70,938 - - -
Category Totals 880,054$ 3,184,286$ 3,184,286$ 3,876,881$ 3,217,614$ 7,094,495$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Projection Budget Changes Budget
FTE Count Totals 2.00 6.50 5.00 5.00 7.00 12.00
144
ENTERPRISE - SURFACE WATER FUND
WATERWORKS AND SEWER SYSTEM
TOTAL DEBT SERVICE OUTSTANDING
Due During
FY Ending
September 30 Principal Interest Total
Total principal outstanding is comprised of one
FY14 1,855,000$ 4,137,688$ 5,992,688$ issue and matures by FY41
FY15 1,910,000 4,100,038 6,010,038
FY16 1,970,000 4,051,388 6,021,388 Amount
FY17 2,030,000 3,991,388 6,021,388 Series Outstanding Maturity
FY18 2,100,000 3,929,438 6,029,438 Series 2011 95,265,000$ FY41
FY19 2,190,000 3,865,088 6,055,088
FY20 2,275,000 3,798,113 6,073,113 The Surface Water Fund also pays for a
FY21 2,365,000 3,725,556 6,090,556 portion of the Series 2008 and 2009
FY22 2,465,000 3,637,825 6,102,825 Revenue Bonds through a transfer to the Utilities
FY23 2,590,000 3,536,725 6,126,725 Fund.
FY24 2,710,000 3,430,725 6,140,725
FY25 2,820,000 3,320,125 6,140,125
FY26 2,935,000 3,205,025 6,140,025
FY27 3,060,000 3,069,825 6,129,825
FY28 3,195,000 2,925,431 6,120,431
FY29 3,340,000 2,784,475 6,124,475
FY30 3,495,000 2,624,038 6,119,038
FY31 3,655,000 2,454,425 6,109,425
FY32 3,835,000 2,285,900 6,120,900
FY33 4,025,000 2,098,988 6,123,988
FY34 4,225,000 1,892,738 6,117,738
FY35 4,440,000 1,676,113 6,116,113
FY36 4,660,000 1,454,438 6,114,438
FY37 4,895,000 1,227,506 6,122,506
FY38 5,145,000 982,625 6,127,625
FY39 5,410,000 718,750 6,128,750
FY40 5,690,000 441,250 6,131,250
FY41 5,980,000 149,500 6,129,500
TOTAL 95,265,000$ 75,515,124$ 170,780,124$
$0
$1
$2
$3
$4
$5
$6
$7
FY1
4
FY1
5
FY1
6
FY1
7
FY1
8
FY1
9
FY2
0
FY2
1
FY2
2
FY2
3
FY2
4
FY2
5
FY2
6
FY2
7
FY2
8
FY2
9
FY3
0
FY3
1
FY3
2
FY3
3
FY3
4
FY3
5
FY3
6
FY3
7
FY3
8
FY3
9
FY4
0
FY4
1
Mill
ion
s
Debt Service Schedule
Principal Interest
145
A
As
AirportF
sofOctobe
Cafe S
FundOr
er1,2013
Select
rganizat
FBO
tionalCh
Cit
AssM
Adm
O Service
hart
y Manag
sistant CManager
Airport ministrat
Us
ger
City r
tion
U.S. CustomsMaint& Ope
tenance erations
146
Airport Fund
Sugar Land Regional Airport, which is owned by the City, is a self-supporting enterprise funded by user charges. The
airport is home to 160 aircraft and expects to sell an average of 261,190 gallons of fuel per month during FY14. The
City serves as a fixed based operator by providing fuel and general aviation customer services.
Fiscal Year 2013
Total revenues for FY13 are projected to be $25,828,937. Projected operating revenues total $18,098,113, which
includes $16,395,238 in fuel sales, $1,213,600 in hangar leases, $12,000 in interest income and $477,275 in
miscellaneous income. Non-operating revenues are projected to total $7,730,824 and consist of transfers in, grants
and bond proceeds for $7,508,967.
In FY13, there was an increase in gallons projected by 6% over the budgeted gallons. This is due in large part to an
increase in traffic, but was not accompanied by the expected increase in revenues as a result of a larger numbers of
customers qualifying for the lowest discount category than previous years. In response to this change in market
share, effective August 6, 2013, the discount program was adjusted to better recover the cost of operating the
airport. This adjustment combined with an increase of ten cents per gallon in the markup for Jet A fuel and twenty-
nine cents per gallon in the markup for AvGas self-serve fuel, account for the increase in anticipated fuel revenues.
Total expenses for FY13 are projected to be $26,321,352. Operating expenses, which include Administrative, FBO,
Café Select, Customs and Maintenance programs, are projected to be $16,655,631. Non-operating expenses are
projected to total $9,665,721 and include transfers for capital projects and administrative overhead, debt service
payments and bond refunding costs. Ending cash equivalent balance at 9/30/13 is projected to be $2,552,661, a
drawdown of $492,415, part of which is being used for capital projects.
Fiscal Year 2014
Total operating revenues for FY14 are budgeted at $19,482,268. Revenues from fuel sales are budgeted at
$17,773,599, a 7.7% increase over FY13 projections. Non-operating revenues in FY14 are budgeted at $223,440,
which include grant proceeds of $50,000, and operating transfers in of $173,440. The transfers from the General
Fund and Debt Service Fund are equal to the estimated property taxes collected on taxable value at the airport
along with a transfer from the Sugar Land Development Corporation for international marketing efforts.
Total operating expenses are budgeted at $17,886,507, which include the Administration, FBO, Café Select,
Customs and Maintenance programs. Expenses are increasing by $87,000 over the base budget for capital items.
The FY14 budget does not include any additional positions or recurring additions. One-time additions in FY14
include funds for a new floor sweeper for the hangars, a golf cart for transporting customers, a truck to improve
line crew productivity and a Ground Power Unit.
Total non-operating expenses are estimated at $2,289,887, which include transfer of funds to the Airport CIP,
overhead reimbursement to the General Fund and debt service payments on outstanding Airport bonds. Ending
cash equivalent balance at 9/30/14 is expected to be $1,997,665.
As a result of ongoing federal budget discussions, there is the potential that the Sugar Land Regional Airport air
traffic control tower, which is part of the FAA contract tower program, could be unfunded in the future. In order to
ensure uninterrupted high quality services at the airport, a plan has been developed in the event that the tower is
no longer funded by the federal government. This plan has not been incorporated in the FY14 budget; however,
financial analysis shows the Sugar Land Regional Airport has the capacity to fund the tower through a combination
of additional fees and cutting expenses, along with a potential cost share with the state.
147
Financial AnalysisAs the airport is intended to be financially independent and self-supporting, financial ratios are used to analyze
financial position and operating results. A comparison based on FY13 projections and FY14 budget amounts is
shown below.
ProjectionsFY13
BudgetFY14
Cash Reserve Ratio 62% 44%
Direct Bond Coverage 1.37 1.49
Cash reserve ratios for both FY13 projections and FY14 are above the targeted minimum of 25% of expenses net of
fuel for resale and bond coverage is above the 1.25 target.
The graph below shows fuel gallons sold increasing each year following FY09. FY13 projections and the FY14 budget
show higher fuel sales due to increasing air traffic. The aviation community has recognized Sugar Land as a great
place to land and base, not only for the convenience as a point of entry to the greater Houston area, but also for
the highest level of customer service.
3.134
3.064
2.848
2.681
2.183
2.054
2.560
- 0.5 1.0 1.5 2.0 2.5 3.0 3.5
FY14B
FY13P
FY12
FY11
FY10
FY09
FY08
Millions
Gallons Sold
148
CITY OF SUGAR LAND
ENTERPRISE FUND - AIRPORT
INCOME STATEMENT
FY12 FY13 FY13 FY14 FY14 FY14
Actual Budget Projection Base Budget Changes Budget
REVENUES
Fuel Sales 13,885,794 15,903,221$ 16,395,238$ 17,773,599$ -$ 17,773,599$
Hangar Leases 1,293,727 1,260,556 1,213,600 1,249,678 - 1,249,678
Miscellaneous Revenues 495,944 528,525 477,275 451,990 - 451,990
Interest Income 11,517 19,000 12,000 7,000 - 7,000
TOTAL OPERATING REVENUES 15,686,983 17,711,301 18,098,113 19,482,268 - 19,482,268
Operating Transfers In 146,653 165,530 171,857 173,440 - 173,440
Grant Proceeds 46,678 50,000 50,000 50,000 - 50,000
Bond Proceeds 7,508,967 7,508,967 - - -
TOTAL NON-OPERATING REVENUES 193,331 7,724,497 7,730,824 223,440 - 223,440
TOTAL REVENUES 15,880,314 25,435,798 25,828,937 19,705,709 - 19,705,709
OPERATING EXPENSES
Administrative 870,629 1,067,145 1,067,145 1,071,116 7,000 1,078,116
FBO Services 11,726,307 13,604,698 14,365,467 15,526,145 80,000 15,606,145
Café Select 400 231,571 231,571 231,011 - 231,011
Customs 166,016 239,698 214,398 204,898 - 204,898
Maintenance and Operations 639,807 777,050 777,050 766,337 - 766,337
TOTAL OPERATING EXPENSES 13,403,159 15,920,162 16,655,631 17,799,507 87,000 17,886,507
Other Requirements 1,015,180 958,617 958,617 1,102,717 - 1,102,717
Miscellaneous 96,842 452,697 151,762 250,292 - 250,292
Payment to Escrow Account 6,400,009 6,398,435 - - -
Operating Transfers Out 1,995,590 2,156,907 2,156,907 936,879 - 936,879
TOTAL NON-OPERATING EXPENSES 3,107,612 9,968,230 9,665,721 2,289,887 - 2,289,887
TOTAL OTHER SOURCES/(USES) 16,510,771 25,888,392 26,321,352 20,176,394 - 20,176,394
NET INCOME (LOSS) (630,457) (452,594) (492,415) (470,686) - (470,686)
CASH EQUIVALENTS BEGINNING 4,480,901 3,850,444 3,850,444 3,358,029 - 3,358,029
Debt Service Reserve (869,541) (805,368) (805,368) (889,698) - (889,698)
CASH EQUIVALENTS ENDING 2,980,903$ 2,592,482$ 2,552,661$ 1,997,645$ 1,997,645$
CASH EQ. RESERVE RATIO (25% min) 62% 62% 44% 44%
BOND COVERAGE (1.25x min) 1.68 1.37 1.49 1.49
FUEL GALLONS SOLD 2,890,773 3,063,813 3,134,281 3,134,281
149
CITY OF SUGAR LAND
AIRPORT
SUMMARY OF REVENUES
FY12 FY13 FY13 FY14 FY14 FY14
Actual Budget Projections Base Budget Changes Budget
REVENUES:
Fuel Sales
Fuel Sales - Aviation 13,885,794 15,903,221 16,395,238 17,773,599 - 17,773,599
Total Fuel Sales 13,885,794 15,903,221 16,395,238 17,773,599 - 17,773,599
Lease/Rental
Short Term Land Lease
Long Term Land Lease 115,916 94,292 94,292 94,292 - 94,292
Corporate Hangar (I) Lease 161,918 161,665 161,665 175,407 - 175,407
Corporate Hangar (II) Lease 100,866 108,717 108,717 117,958 - 117,958
Northwest (I) Hangar Lease 99,616 99,712 52,756 52,756 - 52,756
Northwest (II) Hangar Lease 60,000 65,100 65,100 70,634 - 70,634
Short Term Hangar Lease 81,631 88,970 88,970 96,532 - 96,532
Leased Premises 56,770 50,100 50,100 50,100 - 50,100
T - Hangar Rental 617,011 592,000 592,000 592,000 - 592,000
Total Lease/Rental 1,293,727 1,260,556 1,213,600 1,249,678 1,249,678
TOTAL FUEL/RENTAL REVENUE 15,179,521 17,163,776 17,608,838 19,023,278 - 19,023,278
OTHER REVENUES:
Café Revenue 24,682 45,625 45,625 45,625 - 45,625
Parking Revenues (from expansion) - 60,000 - - - -
Rental Cars 195,992 185,000 185,000 185,000 - 185,000
Ramp Fees 152,100 120,000 120,000 120,000 - 120,000
Gift Shop 1,186 1,300 1,300 1,300 - 1,300
Jet Fuel Additive - Prist 24,549 25,500 25,500 25,500 - 25,500
Reimbursements 9,443 4,000 6,350 4,000 - 4,000
Catering Commission 5,236 6,000 6,000 6,000 - 6,000
Royalties - Mineral 458 600 600 600 - 600
Call Out Fees 6,500 - 1,965 1,965 - 1,965
Sale of Property 153 - 3,500 - - -
Aircraft Maintenance 1,945 500 1,435 2,000 - 2,000
Miscellaneous 73,701 80,000 80,000 60,000 - 60,000
Total Miscellaneous 495,944 528,525 477,275 451,990 - 451,990
Interest Income 11,517 19,000 12,000 7,000 - 7,000
Total Operating Revenues 15,686,983 17,711,301 18,098,113 19,482,268 - 19,482,268
Transfers In - Property Tax (D/S) 43,494 51,030 53,739 54,380 - 54,380
Transfers In- Property Tax (G/F) 53,159 64,500 68,118 69,060 - 69,060
Transfers from SLDC 50,000 50,000 50,000 50,000 - 50,000
City Capital Projects Fund
Total Transfers In 146,653 165,530 171,857 173,440 - 173,440
Other Financing Sources:
Ramp Grant 46,678 50,000 50,000 50,000 - 50,000
Bond Proceeds - 7,508,967 7,508,967 - - -
Total Non-Operating Revenues 193,331 7,724,497 7,730,824 223,440 - 223,440
TOTAL REVENUES 15,880,314$ 25,435,798$ 25,828,937$ 19,705,708$ - 19,705,708$
150
Airport
Mission StatementThe mission of Sugar Land Regional Airport is to be the safest, best planned, and most recognized premier reliever airport within the
Houston Metropolitan area. This will be accomplished through a thoughtful marketing plan that communicates that we are an
upscale destination, providing a lasting impression through superior services, facilities and state of the art technology, while being a
valued neighbor and financially successful.
Services ProvidedThe Sugar Land Regional Airport is rapidly becoming a global airport, servicing aircraft and customers from around the world. In
addition, customers are also servicing new markets worldwide. The combination of award winning facilities, U.S. Customs services, a
general aviation center second to none in the state, and multi-year designation as the number one Fixed Base Operator (FBO) in the
Americas, ensures that the Airport continues as a leader among its competition and peers.
Programs of ServiceAdministration is responsible for the overall management, planning, marketing and outreach efforts of the airport along with
contract administration and CIP project completion. Acting as the Fixed Base Operator (FBO), under the name “Global Select,” staff
provides line services including aircraft refueling and marshaling services. Lease management of airport property is also fulfilled by
this program. Customer service is provided to handle customer invoices and customer requests for hotel reservations, food, rental
car requests, and catering orders. US Customs provides passenger and luggage inspection for international arrivals. Maintenance &
Operations oversees building, ground, and custodial maintenance of airport facilities. Café Select provides first-class customer
service and amenities to the airport’s customers by providing gourmet food and beverages.
FY14 RequestsTotal expenses are increasing by $87,000 over the base budget for capital items. The FY14 budget does not include any additional
positions or recurring additions. One-time additions in FY14 include funds for a new floor sweeper for the hangars, a golf cart for
transporting customers, a truck to improve line crew productivity and a Ground Power Unit. The additions are in an effort to
continue to deliver the same level of excellent customer service as the airport continues to grow in size.
Performance Measures: Strong Local Economy
A key airport measure of activity is take-offs and landings, or
operations. As number of operations increase, additional demands are
placed on FBO staff to provide service to customers.
The airport is self-supporting, bringing in most of its revenue from
sales of aviation fuel. The number of gallons sold is tracked monthly
to identify trends. Annual Fuel Gallons Sold is a good indicator of
growth in activity levels at the airport.
2.85
3.06
3.13
2.70
2.80
2.90
3.00
3.10
3.20
FY12 Actual FY13 Estimate FY14 Estimate
Fuel Gallons Sold (in millions)
83,552 83,87984,718
75,000
77,000
79,000
81,000
83,000
85,000
FY12 Actual FY13 Estimate FY14 Estimate
Takeoffs and Landings
151
Summary by Category
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY14 Base
Budget
FY14
Changes
FY14
Budget
Salary & Benefits 1,842,287 2,189,520 2,150,307 2,593,337 - 2,593,337
Supplies 10,322,605 12,071,219 12,840,176 13,751,797 5,000 13,756,797
Professional Services 594,929 865,992 906,432 638,583 - 638,583
Repairs & Maintenance 149,476 178,634 160,647 243,493 - 243,493
Purchased Services 379,183 482,658 475,505 533,297 - 533,297
Capital Items/Other 114,679 132,139 122,564 39,000 82,000 121,000
Category Totals 13,403,159$ 15,920,162$ 16,655,631$ 17,799,507$ 87,000$ 17,886,507$
Summary by Type
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Administrative 870,629 1,067,145 1,067,145 1,071,116 7,000 1,078,116
FBO Services 11,726,307 13,604,698 14,365,467 15,526,145 80,000 15,606,145
US Customs 166,016 239,698 214,398 204,898 - 204,898
Maintenance and Operations 639,807 777,050 777,050 766,337 - 766,337
Café Select 400 231,571 231,571 231,011 - 231,011
Category Totals 13,403,159$ 15,920,162$ 16,655,631$ 17,799,507$ 87,000$ 17,886,507$
FTE Count by Program
FY12
Actuals
FY13 Current
Budget
FY13
Projection
FY 14 Base
Budget
FY14
Changes
FY14
Budget
Administrative 6.00 7.00 7.00 7.00 - 7.00
FBO Services 20.50 24.50 24.50 24.50 - 24.50
Maintenance and Operations 7.00 8.00 8.00 8.00 - 8.00
Café Select - 2.50 2.50 2.50 - 2.50
FTE Count Totals 33.50 42.00 42.00 42.00 - 42.00
152
ENTERPRISE FUND - AIRPORT
GENERAL OBLIGATION AND CERTIFICATES OF OBLIGATION
TOTAL DEBT SERVICE OUTSTANDING *
Fiscal Year Principal Interest Total
2014 617,559$ 359,158$ 976,717$
2015 632,559 337,302 969,861 Amount
2016 652,559 319,787 972,346 Series Outstanding Maturity
2017 672,559 299,485 972,044 2005A 320,000 2025
2018 692,559 276,905 969,464 2007 3,670,000 2028
2019 719,845 253,476 973,321 2009 392,684 2029
2020 742,606 226,676 969,282 2012A 5,610,000 20252021 777,606 196,272 973,878 9,992,684$
2022 807,606 164,568 972,174
2023 837,606 131,664 969,270
2024 872,606 97,459 970,065
2025 907,479 61,771 969,250
2026 327,479 36,880 364,359
2027 347,352 23,090 370,442
2028 362,352 8,479 370,831
2029 22,352 503 22,8559,992,684$ 2,793,470$ 12,786,154$
* Does not include anticipated issuance of new debt
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
20
14
20
15
20
16
20
17
20
18
20
19
20
20
20
21
20
22
20
23
20
24
20
25
20
26
20
27
20
28
20
29
Outstanding Combination Tax & Revenues Certificates of Obligation
Interest Principal
153
Solid Waste Fund
The Solid Waste Enterprise Fund is used to account for residential solid waste removal. This fund is primarily
supported through user charges.
Republic Services is the sole provider of solid waste services in the City at a cost to residents of $16.00 per
household per month. Beginning January 1, 2014, residents will experience a 2.5% increase in cost for a new
monthly rate of $16.40. Solid waste charges are billed through residential utility bills.
Residents receive automated garbage collection twice per week, automated recycling collection once per week,
bulky waste collection once per month and an on-call collection service. A green waste program ensures grass
clippings, leaves, brush, and tree limbs are recycled into mulch or compost instead of being sent to a landfill.
Beginning October 2013, Republic Services will become the exclusive commercial service provider. Therefore, all
commercial businesses in the City must use Republic as their provider or opt out by informing the City that they
have a contract for up to the remaining number of months. The agreement provides an increase in the Commercial
Franchise Fee from 4% to 5%, as well as a new revenue stream through the Residential Franchise Fee, which will
also be at 5%.
Fiscal Year 2013
Total revenues for FY13 are projected to be $5,107,130 and include $4,898,200 from collection and recycling fees,
$125,000 from franchise fees, $1,100 in commercial license fees, and $2,100 in miscellaneous revenues. A total of
$65,227 is transferred in from the General Fund to support Keep Sugar Land Beautiful programming.
Total expenses are projected to be $5,087,686, which includes personnel, contracted services, and general
operating costs. Personnel expenses total $132,127 for contract monitoring and program administration. The
estimated annual cost for solid waste and curbside recycling programs contracted with Republic Services is
$4,788,021. Other contracts for educational programming total $65,227. General operations & maintenance costs
are projected to be $89,065. The Solid Waste Fund transferred $13,246 to the Fleet Replacement Fund, General
Fund, and High Technology Fund in FY13.
The estimated ending cash equivalents balance at September 30, 2013 is projected to be $70,480.
Fiscal Year 2014
Total revenues for FY14 are budgeted at $5,472,560. Total budgeted revenue from residential collection and
recycling fees is $5,094,400. The City will not bill for Commercial Services; businesses will contract and pay Republic
directly. Other revenues include $185,060 in commercial franchise fees, $191,000 in residential franchise fees, and
$2,100 in miscellaneous revenues.
Total expenses are $5,485,153 and include $189,387 in personnel expenses for contract monitoring and program
administration, $4,984,969 for the solid waste contract, and $44,625 in operation and maintenance costs. Transfers
out total $266,172 and include transfers to the Fleet Replacement Fund and the General Fund for pavement
rehabilitation and general overhead. Additions to the FY14 budget include 0.5 of an environmental inspector, full
overhead reimbursement to the General Fund and $200,000 to support increased pavement rehabilitation efforts
in Public Works.
The estimated ending cash equivalents balance as of September 30, 2014 is estimated to be $57,887.
154
CITY OF SUGAR LAND
ENTERPRISE FUND - SOLID WASTE
INCOME STATEMENT
FY13
FY12 Current FY13 FY14 FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Solid Waste Collections 4,933,392 4,852,300 4,898,200 5,094,400 -$ 5,094,400$
Commercial Franchise Fees 131,562 125,000 125,000 185,060 - 185,060
Commercial License App. Fees 1,400 1,500 1,100 - - -
Residential Franchise Fees - - - 191,000 191,000
Recycling Program 252 - 400 - - -
Miscellaneous 2,074 2,100 2,100 2,100 - 2,100
Grant Revenue - 12,073 15,092 - - -
Interest Income 11 -
Operating Revenues 5,068,680 4,992,973 5,041,903 5,472,560 - 5,472,560
Transfers In 65,227 65,227 65,227 - - -
Total Revenues 5,133,907 5,058,200 5,107,130 5,472,560 - 5,472,560
EXPENDITURES
Contractual Services 4,909,710 4,743,900 4,788,021 4,984,969 - 4,984,969
Salary & Benefits 130,097 132,127 132,127 157,194 32,193 189,387
Education Programs - 65,227 65,227 - - -
Operations & Maintenance 47,924 89,065 89,065 44,625 - 44,625
Operating Expenses 5,087,731 5,030,319 5,074,440 5,186,788 32,193 5,218,981
Transfers Out 17,070 13,246 13,246 66,172 200,000 266,172
Total Expenses 5,104,801 5,043,565 5,087,686 5,252,960 232,193 5,485,153
Net Income (Loss) 29,106 14,635 19,444 219,600 (232,193) (12,593)
Cash Equivalents - Beginning 21,930 51,036 51,036 70,480 70,480
Cash Equivalents - Ending 51,036$ 65,671$ 70,480$ 290,080$ (232,193)$ 57,887$
155
Solid Waste
Services ProvidedSolid Waste programs are primarily supported through user charges. Services include residential solid waste pickup and
curbside recycling.
Programs of ServiceThe Solid Waste program provides commercial solid waste collections, residential solid waste collections, facilitates a
recycling program, provides emergency response for debris collection, and engages the community with education &
outreach activities.
FY14 RequestsFor the FY14 budget, $31,193 will be for the shared cost of an Environmental Services Inspector with Stormwater
Management. An additional $200,000 is being transferred to the General Fund to support pavement rehabilitation work.
Performance Measures: Responsible City GovernmentThe key measure for the Solid Waste Fund is the number of households serviced as the City outsources residential solid
waste collection. As the number of households increases, additional demands are placed on the contractor. At the end
of FY14, it is estimated 26,340 households will be served.
FY12 FY13 Current FY13 FY14 Base FY14 FY14
Summary by Category Actuals Budget Projection Budget Changes Budget
Contractual Services 4,909,710$ 4,743,900$ 4,788,021$ 4,984,969$ -$ 4,984,969$
Salary & Benefits 130,097 132,127 132,127 157,194 32,193 189,387
Educational Programs - 65,227 65,227 - - -
Operations & Maintenance 47,924 89,065 89,065 44,625 - 44,625
Operating Expenditures 5,087,731 5,030,319 5,074,440 5,186,788 32,193 5,218,981
Transfers out 17,070 13,246 13,246 66,172 200,000 266,172
Category Totals 5,104,801$ 5,043,565$ 5,087,686$ 5,252,960$ 232,193$ 5,485,153$
FY12 FY13 Current FY13 FY14 Base FY14 FY14
FTE Count by Program Actuals Budget Projection Budget Changes Budget
FTE Count Totals 2.00 2.00 2.00 2.00 0.50 2.50
156
Internal Service Funds
Internal Service Funds are used to account for the financing of goods or services provided by one fund or
department to another fund or department on a cost reimbursement basis. The City of Sugar Land currently has
three internal service funds: Employee Benefits, Fleet Replacement and High Technology Replacement.
Employee Benefits FundThis fund accounts for all financial resources associated with employee benefits, excluding workers’ compensation
and retirement. The City provides health and dental benefits for full-time employees. Part-time employees are not
eligible for coverage. Employees choosing dependent coverage reimburse the City for premiums through payroll
deductions. Additional coverage includes, but is not limited to, short-term disability, voluntary life, dependent life
insurance, and vision. Prepaid legal services, cancer insurance, and savings bonds are also available to purchase.
Revenues and expenditures for optional coverage are pass-through only, therefore are not included in the City
contribution. The City also pays 100% of long-term disability, accidental death and dismemberment, and provides a
$50,000 life insurance policy for all full-time employees. The City transitioned to a self-funded medical plan out of
the traditional private insurance model in January of 2012 to help lower costs and maintain stability in premiums.
Fiscal Year 2013
FY13 contributions from the City, employees and retirees are projected to total $6,513,717, while interest income
and other reimbursements are projected to be $1,890. The total projected revenues for FY13 is $6,515,607.
Projected expenses total $6,454,879 and include insurance premiums, claim payments, administrative fees, and
unemployment compensation. The projected cash equivalents balance at September 30, 2013 is $239,787.
Fiscal Year 2014
FY14 total revenues are budgeted at $7,003,985. This includes interest income of $1,890 and contributions of
$7,002,095.
FY14 total expenses are budgeted at $6,985,277. This includes claims payment and other premiums of $6,495,077
and as well as other expenses of $490,200. The budgeted ending cash equivalents balance is $258,494. The
$1,250,000 reserve for self-insurance the City established in FY13 is still fully intact.
Fleet Replacement FundThis fund accounts for vehicle replacement under the City’s Fleet Replacement Policy, SS-102, most recently revised
in February 2009. Each year during the budget process an inventory is compiled of all fleet equipment. The list is
reviewed and rated by Fleet Maintenance. Each vehicle or piece of equipment is assigned a code that reflects its
working condition. Fleet Maintenance prepares a list of vehicles recommended for replacement based on the
criteria in the policy and Purchasing provides estimated replacement prices. The vehicles on the recommended list
may not be the actual vehicles replaced in the upcoming budget year due to constantly changing vehicle conditions.
Annual contributions are funded through operating transfers from the participating funds based on purchase price
and useful life of each vehicle. Fire trucks are excluded from this fund. The fund balance policy for the Fleet
Replacement Fund is to maintain a fund balance of at least 10% of the estimated value of the inventory. Vehicles
are added to the inventory list in the fiscal year purchased and begin contributing to the fund the following fiscal
year to ensure adequate funds are available when replacement is due.
157
Fiscal Year 2013
The projected contributions, auction proceeds, and other revenues total $1,041,302. Expenses for purchase of
vehicles, related equipment, and a one-time transfer to the CIP fund total $739,081 leaving a projected ending cash
equivalent balance of $1,716,009.
Fiscal Year 2014
Total revenues are budgeted at $1,122,171. Contributions from participating funds total $931,660. Insurance
reimbursement, sale of property and interest income total $190,512. This includes insurance proceeds for vehicles
that are totaled and replaced prior to their planned replacement date.
Total expenditures are budgeted at $1,013,291 for the replacement of 19 vehicles, and the purchase of 2
additional. Also included in budgeted expenses are funds to place vehicles in operation, such as decal work, the
installation of electronic equipment, and a contingency of 10% to ensure adequate funds are available in the event
equipment prices increase. The budget includes funds for unexpected replacement due to insurance totaling and a
contingency for variations in anticipated costs. The budgeted ending cash equivalents balance is $1,824,890.
High-Technology Replacement FundThis fund provides centralized accounting and management for the City's high-tech equipment, which includes
computers, radar and telecommunications equipment. The fund is managed under the City’s policy on Technology
Equipment Replacement, IT-101, which was updated in June 2009. The inventory covered by the High Tech
Replacement Fund is approximately $4.4 million. This fund operates in the same manner as the Fleet Replacement
Fund. The Information Technology staff assigns condition codes and after review and approval, the replacement list
is compiled and scheduled through the annual budget process. Contributions to the fund are based on the purchase
cost of the equipment.
Fiscal Year 2013
Projected revenues for FY13 total $1,139,897 and expenditures are projected at $1,861,353. Expenditures include
computers, printers, servers, routers, installations, and public safety radios. The projected ending cash equivalent
balance is $797,540.
Fiscal Year 2014
Budgeted revenues total $1,470,700 and include transfers from other funds and interest income. Contributions to
the fund include payments for equipment replacement according to the schedule identified in the High Tech
Replacement policy. Total expenditures are budgeted at $1,425,651 and include $919,652 for replacement of IT
managed items and $505,999 for replacement of Public Safety technology such as radios, in-car video systems and
radars.
The ending cash equivalent balance of the fund is expected to be $842,589 and meets the fund balance
requirement of 10% of the value of IT inventory.
158
CITY OF SUGAR LANDINTERNAL SERVICE FUND - EMPLOYEE BENEFITSINCOME STATEMENT
FY13 FY14FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes BudgetRevenues
Contributions 6,291,368$ 6,590,395$ 6,513,717$ 6,821,300$ 180,795$ 7,002,095$Miscellaneous 7,900 - - - - -Interest Income 1,884 2,500 1,890 1,890 - 1,890Operating Revenues 6,301,152 6,592,895 6,515,607 6,823,190 180,795 7,003,985
Transfers In 1,250,000Total Revenues 7,551,152 6,592,895 6,515,607 6,823,190 180,795 7,003,985
ExpensesPremiums & Claims 5,940,566 6,107,967 6,000,679 6,314,282 180,795 6,495,077Other 403,028 424,200 454,200 490,200 - 490,200Total Expenses 6,343,594 6,532,167 6,454,879 6,804,482 180,795 6,985,277
Net Income (Loss) 1,207,558 60,728 60,728 18,708 - 18,708Cash Equivalents- Beginning 221,501 1,429,059 1,429,059 1,489,787 1,489,787Reserve for Self Insurance (1,250,000) (1,250,000) (1,250,000) - (1,250,000)Cash Equivalents - Ending 1,429,059$ 239,787$ 239,787$ 258,494$ -$ 258,494$
Budgeted Participants 609 611 611 611 15 626Operating Cost Per Participant 10,416$ 10,691$ 10,564$ 11,137$ 12,053$ 11,159$
159
CITY OF SUGAR LAND
INTERNAL SERVICE FUND - FLEET REPLACEMENT FUND
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
REVENUES
Sale of Property 83,572$ 40,000$ 80,829$ 47,500$ -$ 47,500$
Insurance Reimbursement 5,032 140,000 140,000 140,000 - 140,000
Interest Income 3,223 2,800 2,800 3,012 - 3,012
Transfers From Other Funds 783,650 809,390 817,673 839,560 92,100 931,660
Total Revenues 875,477 992,190 1,041,302 1,030,071 92,100 1,122,171
EXPENSES
Vehicles & Contractual Service 1,245,015 979,081 699,081 911,991 101,300 1,013,291
Transfer to CIP Fund 40,000 40,000 - - -
Total Expenses 1,245,015 1,019,081 739,081 911,991 101,300 1,013,291
Net Income (Loss) (369,538) (26,891) 302,221 118,080 (9,200) 108,880
Cash Equivalents- Beginning 1,783,326 1,413,788 1,413,788 1,716,009 1,716,009
Cash Equivalents- Ending 1,413,788$ 1,386,897$ 1,716,009$ 1,834,090$ (9,200)$ 1,824,890$
160
CITY OF SUGAR LAND
INTERNAL SERVICE FUND - HIGH-TECH REPLACEMENT FUND
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
Revenues
Sale of Capital Property 2,187$ -$ -$ -$ -$ -$
Interest Income 2,996 1,328 1,063 - - -
Transfers 1,223,886 1,138,834 1,138,834 1,371,585 99,115 1,470,700
Total Revenues 1,229,069 1,140,162 1,139,897 1,371,585 99,115 1,470,700
Expenditures
Equipment & Contractual Services 596,917 1,861,353 1,861,353 1,326,536 99,115 1,425,651Total Expenditures 596,917 1,861,353 1,861,353 1,326,536 99,115 1,425,651
Revenues Over/Under Expenditures 632,152 (721,191) (721,456) 45,049 - 45,049
Cash Equivalents- Beginning 886,844 1,518,996 1,518,996 797,540 797,540
Cash Equivalents- Ending 1,518,996$ 797,806$ 797,540$ 842,589$ -$ 842,589$
-
161
162
Component Units
The City of Sugar Land has three entities that are considered component units of the City. They are the Sugar Land
Development Corporation (SLDC), the Sugar Land 4B Corporation (SL4B), and the Tax Increment Reinvestment Zone
(TIRZ) #1 that covers the Town Square area. The SLDC and the SL4B are the only component units included in the
City’s budget. A component unit is defined as a legally separate organization for which the elected officials of the
primary government (the City) are financially accountable.
The SLDC was created in 1993 by the City under the Texas Development Corporation Act of 1979 and the SL4B was
created in 1995. The role of the SLDC is to provide guidance and funding for the operations of the City’s economic
development program and provide business incentives to support and promote the growth and diversification of
the City’s economic base through various programs run through the Economic Development Department. The
function of the SL4B is to provide guidance and funding for quality of life projects such as parks and aesthetics, and
support economic development efforts through the City’s economic development program. The City Council must
approve the budget and any bond issues for the SL4B.
The Corporations are financed by additional sales taxes of a quarter cent for each Corporation, which was approved
by the voters. The SLDC is a type A sales tax corporation and the SL4B is a type B sales tax corporation. State law
allows the City to collect this sales tax to assist in the promotion, enhancement, and development on behalf of the
City. The Boards of Directors are appointed by and serve at the discretion of the City Council. In the event of
dissolution, net assets of the Corporations shall be conveyed to the City.
The Tax Increment Reinvestment Zone #1 represents the property improvements located at the Sugar Land Town
Square development at the southeast corner of U.S. Highway 59 and State Highway 6. The City of Sugar Land, Fort
Bend County, and LID#2 are the entities participating in the TIRZ. The TIRZ#1 budget is not included in the City’s
total budget but is included in the document for reference.
Sugar Land Development CorporationFiscal Year 2013
Total revenues are projected to be $13,089,962, which includes sales tax of $5,437,020, interest income of $10,990,
assignment from TIRZ #1 of $425,000 and bond proceeds for $7,216,952.
Expenditures are projected at $16,021,989 and include Economic Development Program costs of $770,950. These
expenditures include items such as business recruitment, travel and training, dues and memberships, professional
services for marketing efforts, research and advertising. Economic Development Incentive projections total
$2,685,000. Capital Projects Reimbursement is estimated to be $3,889,032. Projects funded by the corporation
include US59 Beautification Phase III, US59 Widening, land acquisition in Telfair, Reed Road at Jess Pirtle wireless
communication, and extension of the U-Turn deceleration lane at the US59/SH99 interchange. A total of $6,990,575
is projected in design for the performing arts center. The Corporation projects to pay $63,654 and $956,099 for
debt service on the existing debt prior to FY13. Contractual services are estimated at $12,590. The Corporation will
reimburse the City $460,626 for Economic Development staffing and support services, and will consider a budget
amendment to fund $6.99 million in design for the performing arts center in September.
Projected available funding at 9/30/13 is $4,295,393. The fund balance is $3,751,691 higher than the policy
requirement of $543,702.
163
Fiscal Year 2014
Revenues are budgeted at $6,097,363. Sales tax makes up 91.6% of the revenue and is estimated at $5,585,909
based on a 2.7% increase over FY13 projections. Budgeted interest income is $11,454. An estimated assignment of
$500,000 from TIRZ #1 partially supports the debt service requirement on the sales tax revenue bonds issued for
Town Square infrastructure.
Budgeted expenditures total $4,334,276. Economic Development Program expenditures total $597,018, and
include items such as business recruitment, travel and training, dues and memberships, professional services for
marketing efforts, research and advertising. The budget includes $1,700,000 for the direct incentives. Capital
Projects Reimbursements total $150,000 for U.S.59 Northbound U Turn Extension @ SH6. The Corporation
anticipates a sales tax incentive grant of $67,778 and debt service of $958,255 for debt issued prior to FY13. A total
of $473,252 is budgeted for the debt planned for late FY13 for the design of the performing arts center. Contractual
services are budgeted at $12,590 and transfers to other funds include $50,000 to the Sugar Land Regional Airport
for international marketing and $325,383 to the General Fund for Economic Development staff, support services
and CIP management fee.
Estimated available funding at 9/30/14 is $5,594,687. The Corporation has a bond coverage ratio of 1.43, which is
above the 1.25 minimum. Ending fund balance is $5,036,096 over the policy requirements.
Sugar Land 4B CorporationFiscal Year 2013
Total revenues are projected to be $6,104,145. This includes sales tax for $5,437,020, interest income of $12,697,
TIRZ assignment of $152,325 and miscellaneous revenue of $502,103 made up of rent for offsite parking and
participation rent from the Skeeters at Constellation Field.
Total expenditures are projected to be $7,571,933. Economic Development program costs are projected to be
$659,110. Transfers to Capital Projects are projected to be $3,059,013. These include the Baseball Stadium,
Baseball Stadium Off-Site Parking, Festival Site, Wayfinding – Phase II, Baseball Stadium City Cost, Ditch A-22-Hike&
Bike Trail, Canoe Launch on the Brazos, Mayfield Park Improvements, Brazos River Park – Phase II, and Joint
Participation in CIP. Debt Service payments are $3,355,106 and contractual services are estimated at $432,900
which includes reimbursement to the City for staff support and project management.
Projected available funding at 9/30/13 is $2,249,216. The fund balance is projected to be $1,705,514 higher than
policy requirements of $543,702, which constitutes 10% of projected sales tax.
Fiscal Year 2014
Total revenues are projected to be $5,831,042. This includes sales tax for $5,585,909, interest income of $11,102,
TIRZ assignment of $154,031 and miscellaneous revenue of $80,000, which is rent for off-site parking at
Constellation Field.
Expenditures total $6,652,087. Economic Development Program expenditures total $511,621. Capital projects
funding is budgeted at $1,012,000, which includes Joint Participation in CIP, Universally Accessible Playground @
First Colony Park, Settler’s Way Park Improvements and Gannoway Lake Park. Debt Service is budgeted at
$3,348,206 and contractual services are at $560,849, which includes reimbursement for support staff. FY14 budget
also includes the payment of a promissory note for $1.1 million. The promissory note from FY11 was used to
purchase the land for the Baseball Stadium Off-Site parking. The budget also includes $50,000 for City-wide
branding.
164
Estimated available funding at 9/30/14 is $658,245. The Corporation has a fund balance policy of 10% of budgeted
sales tax. The fund balance is estimated to be $126,654 above policy requirements.
Tax Increment Reinvestment Zone #1Fiscal Year 2013
Revenues for FY13 are projected to be $898,070 or $31,080 more than the budget of $866,990. The budget for
incremental taxes was based on the 2012 certified tax roll of $93.8 million. Property taxes allocated from the City,
County and LID#2 total $892,270 and interest income is projected at $800. Income from underground conduit
leases is projected at $5,000.
Operating expenditures are projected to be $911,010 and include $250,000 for marketing events in Town Square
put on by the Town Square Property Owners Association. Assignments totaling $577,325 were made to Sugar Land
Development Corporation and Sugar Land 4B Corporation toward repayment of debt issued in December 2005 for
developer reimbursements in Town Square. The projected ending fund balance at 9/30/13 is $75,798.
Fiscal Year 2014
Revenues are budgeted to be $950,867, which includes property taxes for $944,867, interest income for $1,000 and
underground conduit for $5,000. Property taxes is based on the added value from the 2013 certified tax roll for the
TIRZ of $101 million and 2013 tax rates for each participating entity at a 99.2% collection rate.
Operating expenditures are estimated to be $261,549, which includes $250,000 for marketing events in Town
Square, and $11,549 for insurance, banking fees, auditing services, and administrative services from City staff. Non-
operating expenditures include $70,000 for Town Square Plaza events and anticipated assignment of revenues to
the SLDC for $500,000 and SL4B for $154,031. The assignments will support a portion of the debt service
requirements on sales tax revenue bonds issued in December 2005 to reimburse the developer for Town Square
infrastructure and expansion of the Texas Garage.
Estimated ending fund balance at 9/30/14 is $41,085. The TIRZ has no minimum fund policy balance requirement.
165
CITY OF SUGAR LAND
SUGAR LAND DEVELOPMENT CORPORATION
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
Revenues
Sales Tax 5,400,228$ 5,437,020$ 5,437,020$ 5,585,909$ -$ 5,585,909$
Interest Income 17,904 28,703 10,990 11,454 - 11,454
TIRZ Assignment 325,000 425,000 425,000 500,000 - 500,000
Bond Proceeds - 7,216,952 - - -
Other Revenue/Reimbursements - 2,000 - - - -
Total Revenues 5,743,132 5,892,723 13,089,962 6,097,363 - 6,097,363
Expenditures
Economic Development Program 242,402 1,501,238 770,950 597,018 - 597,018
Economic Development Incentives 24,964 4,225,000 2,685,000 1,700,000 - 1,700,000
Capital Projects Reimbursement 633,179 3,919,290 3,889,032 150,000 - 150,000Sales Tax Incentive Grant 66,218 63,654 63,654 67,778 - 67,778
Debt Service 961,049 956,099 956,099 958,255 - 958,255
Performing Arts Center - - 6,990,575 473,252 - 473,252
Contractual Services 10,812 12,590 12,590 12,590 - 12,590
Transfers to Other Funds 437,609 719,116 654,089 375,383 - 375,383
Total Expenditures 2,376,233 11,396,987 16,021,989 4,334,276 - 4,334,276
Revenues Over/ (Under) Exp's 3,366,899 (5,504,264) (2,932,027) 1,763,087 - 1,763,087
Fund Balance-Beginning 5,728,598 9,095,497 9,095,497 6,163,470 - 6,163,470
Fund Balance-Ending 9,095,497 3,591,233 6,163,470 7,926,557 - 7,926,557
Accrued Sales Tax (795,144) (890,873) (890,873) (879,172) - (879,172)
Debt Service Reserve (963,753) (964,176) (977,204) (1,452,698) - (1,452,698)Fund Balance-Available 7,336,600$ 1,736,184$ 4,295,393$ 5,594,687$ -$ 5,594,687$
Minimum Fund Balance 540,023$ 543,702$ 543,702$ 558,591$ -$ 558,591$
Over/Under Policy 6,796,577$ 1,192,482$ 3,751,691$ 5,036,096$ -$ 5,036,096$
Bond Coverage Ratio (>1.25x) 5.64 3.77 1.43 - 1.43
166
SUGAR LAND DEVELOPMENT CORPORATION
SUMMARY OF CAPITAL PROJECTS
FISCAL YEAR 2014
CIP
Project # Project Name Project Description Amount
TR1407 US 59 Northbound U-Turn Extension at
SH6
Extend the US 59 northbound u-turn lane approximately 400 feet. 150,000$
Total SLDC Funding 150,000$
167
COMPONENT UNIT
SUGAR LAND DEVELOPMENT CORPORATION
DEBT SERVICE REQUIREMENTS TO MATURITY
Principal Interest Total
FY14 575,000$ 382,655$ 957,655$ Outstanding Debt Issues
FY15 595,000 359,106 954,106
FY16 625,000 334,089 959,089 Series Principal Matures
FY17 650,000 307,308 957,308 2005 8,935,000 FY25
FY18 685,000 278,596 963,596 Total 8,935,000$
FY19 715,000 247,968 962,968
FY20 750,000 215,363 965,363
FY21 785,000 180,825 965,825
FY22 825,000 144,394 969,394
FY23 865,000 105,946 970,946
FY24 910,000 65,338 975,338
FY25 955,000 22,204 977,204
8,935,000$ 2,643,790$ 11,578,790$
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
Debt Service to Maturity
Principal Interest
168
169
CITY OF SUGAR LAND
SUGAR LAND 4B CORPORATION
INCOME STATEMENT
FY13 FY14
FY12 Current FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
Revenues
Sales Tax 5,400,228$ 5,437,020$ 5,437,020$ 5,585,909$ -$ 5,585,909$
Interest Income 33,283 58,900 12,697 11,102 - 11,102
TIRZ Assignment 144,008 152,325 152,325 154,031 - 154,031
Miscellaneous 36,926 580,000 502,103 80,000 - 80,000
Total Revenues 5,614,444 6,228,245 6,104,145 5,831,042 - 5,831,042
Expenditures
Economic Development Program 180,703 657,870 659,110 511,621 - 511,621
Transfer to Capital Projects 19,215,640 3,059,013 3,059,013 1,012,000 - 1,012,000
Other - - 50,000 - 50,000
Sales Tax Incentive Grant 66,218 63,654 65,804 67,778 - 67,778
Debt Service 3,381,256 3,355,106 3,355,106 3,348,206 - 3,348,206
Contractual Services 477,828 495,441 432,900 560,849 - 560,849
Promissory Note- Imperial Land - 1,101,632 - 1,101,632
Total Expenditures 23,321,646 7,631,084 7,571,933 6,652,087 - 6,652,087
Revenues Over/ (Under) Exp's (17,707,201) (1,402,839) (1,467,788) (821,045) - (821,045)-
Fund Balance-Beginning 24,946,901 7,239,700 7,239,700 5,771,911 - 5,771,911
Fund Balance-Ending 7,239,700 5,836,861 5,771,911 4,950,867 - 4,950,867
Accrued Sales Tax (879,172) (890,873) (890,873) (879,172) - (879,172)
Debt Service Reserve (1,888,690) (2,631,822) (2,631,822) (3,386,450) - (3,386,450)Fund Balance-Available 4,471,838$ 2,314,166$ 2,249,216$ 685,245$ -$ 685,245$
Minimum Fund Balance 540,023$ 543,702$ 543,702$ 558,591$ -$ 558,591$
Over/Under Policy 3,931,815$ 1,770,464$ 1,705,514$ 126,654$ -$ 126,654$
Bond Coverage Ratio (>1.25x) 1.60 1.60 1.62 - 1.62
170
SUGAR LAND 4B CORPORATION
SUMMARY OF CAPITAL PROJECTS
FISCAL YEAR 2014
CIP
Project # Project Name Project Description Amount
PK1402 Settlers Way Park The 5-acre site is located adjacent to Settlers Way Elementary and would
be a neighborhood level park. Improvements to the park include a
walking trail, ornamental fence, signage, restroom building and
additional parking in partnership with Settlers Way Elementary School.
642,000$
PK1403 Universally Accessible Playground at First
Colony Park
The existing playground is at the end of its useful life and requires
replacement. The project includes demolition of the existing playground
and surfacing as well as the installation of an all-inclusive playground and
rubber surfacing. The project is being supported by the Rotary Club and
Fort Bend Junior Service League.
200,000
PK1405 Joint Participation in CIP Provide funds for joint participation in CIP projects between the City and
Citizen based organizations that benefit the general public. Take
advantage of partnership opportunities to enhance and preserve the
quality of life for City residents.
100,000
PK1408 Gannoway Lake Park Develop a Preliminary Engineering Report (PER) for the site regarding
parks facilities adjacent to the existing surface water treatment plant.
The PER will identify environmental challenges and include analysis and
costs for trails, a water/nature education facility, playground, water
playground, picnic pavilion, lake improvements including dredging, board
walks and a pier.
70,000
Total SL4B Funding 1,012,000$
171
COMPONENT UNIT
SUGAR LAND 4B CORPORATION
DEBT SERVICE REQUIREMENTS TO MATURITY
Principal Interest Total
FY14 1,705,000$ 1,639,706$ 3,344,706$
FY15 1,780,000 1,583,844 3,363,844 Outstanding Debt Issues
FY16 1,840,000 1,522,638 3,362,638
FY17 1,885,000 1,457,419 3,342,419 Series Principal Matures
FY18 1,960,000 1,388,781 3,348,781 2005 2,715,000$ FY25
FY19 2,025,000 1,316,344 3,341,344 2010 7,580,000 FY22
FY20 2,115,000 1,239,175 3,354,175 2011 29,015,000 FY36
FY21 2,195,000 1,156,850 3,351,850 39,310,000$
FY22 1,900,000 1,076,631 2,976,631
FY23 1,330,000 1,011,694 2,341,694
FY24 1,390,000 953,169 2,343,169
FY25 1,460,000 888,863 2,348,863
FY26 1,225,000 828,269 2,053,269
FY27 1,290,000 771,681 2,061,681
FY28 1,355,000 712,169 2,067,169
FY29 1,425,000 648,728 2,073,728
FY30 1,500,000 580,150 2,080,150
FY31 1,580,000 506,013 2,086,013
FY32 1,670,000 425,750 2,095,750
FY33 1,765,000 339,875 2,104,875
FY34 1,865,000 249,125 2,114,125
FY35 1,970,000 153,250 2,123,250
FY36 2,080,000 52,000 2,132,000
39,310,000$ 20,502,122$ 59,812,122$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
FY14 FY16 FY18 FY20 FY22 FY24 FY26 FY28 FY30 FY32 FY34 FY36
Debt Service To Maturity
Principal Interest
172
173
TIRZ #1
FISCAL YEAR 2014 BUDGET
INCOME STATEMENT
FY14
FY12 FY13 FY13 Base FY14 FY14
Actuals Budget Projection Budget Changes Budget
OPERATING REVENUES
Property Taxes 828,757 860,990 892,270 944,867 - 944,867
Interest Income 1,315 1,000 800 1,000 - 1,000
Underground Conduit 7,539 5,000 5,000 5,000 - 5,000
TOTAL OPERATING REVENUES 837,612 866,990 898,070 950,867 - 950,867
OPERATING EXPENDITURES
Insurance 1,200 - 1,200 - 1,200
Banking Fees 859 1,020 500 1,020 - 1,020
Town Square POA Events 250,000 250,000 250,000 250,000 - 250,000
Contractual Services 1,000 6,000 6,000 6,000 - 6,000
Support Services 11,702 7,185 7,185 3,329 - 3,329
Other Contractual 26,125
OPERATING EXPENDITURES 289,686 265,405 263,685 261,549 - 261,549
Plaza Events- Trsf to General Fund 70,000 70,000 70,000 70,000 70,000
Assignment to SL4B 144,008 152,325 152,325 154,031 - 154,031
Assignment to SLDC 325,000 425,000 425,000 500,000 - 500,000
NON-OPERATING EXPENDITURES 539,008 647,325 647,325 724,031 - 724,031
TOTAL EXPENDITURES 828,694 912,730 911,010 985,580 - 985,580
NET INCOME (LOSS) 8,918 (45,740) (12,940) (34,713) - (34,713)
FUND BALANCE - BEGINNING 79,820 88,738 88,738 75,798 75,798
FUND BALANCE - ENDING 88,738 42,998 75,798 41,085 - 41,085
174
Five-Year Forecast
The City’s Financial Management Policy Statements (FMPS) specify that a long range forecast is to be prepared annually for the
City’s major operating funds. This forecast is based on the guidelines provided by the policy statements; reasonable
assumptions can be made regarding future actions based on these policies, which provides a more meaningful forecast to
elected officials as they provide direction to City management. The forecast provides management a fiscally constrained plan
that funds the operations of the City and the Five-Year CIP requirements. It provides an opportunity to look into the future and
advise elected officials regarding anticipated events and strategies to handle the financial implications of decisions.
The forecast outcome is highly dependent on several key assumptions that are based on information available at the time of
preparation. A change in one or more of these assumptions can significantly alter the outcome of the forecast, which could
have a tremendous impact on the City’s operations and maintenance tax rate and capacity for future needs. Based on these
assumptions, the forecast shows that the City will be able to accomplish the following:
Maintain approximately 3% growth from tax revenues over the forecast period
Fund existing services at current service levels in all funds
Support the surface water treatment plant and debt repayment
Maintain sales tax to fund operations below 50%
Meet current and future debt service needs
Fund the recommended Five-Year CIP and resulting operating expenditures
Continued Economic Development and Tourism efforts such as a Performing Arts Center
The financial forecast is updated annually as part of the budget process to ensure that the City can continue to meet
challenges, fulfill obligations, and assess long-range implications of approved operating, capital budgets and policies. The five-
year financial forecast of the major funds indicates the City is in sound financial health, can maintain current service levels, and
meet current and anticipated debt obligations.
Forecast AssumptionsThe forecast does not include any anticipated impact from the November 2013 GO Bond Election. The calculations in this
forecast and the analysis of results obtained are based on the following data.
Revenues
Valuation & Tax Rate
General Fund and Debt Service revenues are dependent on the net assessed property valuation assumptions, which are
derived from anticipated residential and commercial development, revaluation of existing property, and the scheduled roll-off
of tax abatements.
The forecast assumes tax revenues grow at a rate of 3% per year based on a combination of growth in value and adjustments
to the tax rate to provide the 3% increase in revenues from existing properties plus growth in new value. The exact tax rate is
dependent on the growth in valuation. The forecast assumes a consistent allocation between the debt service component and
the maintenance and operations component based on the 2013 certified tax roll.
Sales Tax
Base sales tax growth includes collections from limited purpose annexations and is assumed to grow approximately 2.7% in
FY14, 4% in FY15 and then 3.5% annually from FY16 to FY18. Sales tax from incentive agreements is assumed to grow 4.7% in
FY14 and 1% for FY15 to FY18.
Interest Earnings
Interest earnings for each fund are estimated based on available fund balances and a
prorated allocation of interest earned based on the following yields:
Interest Earnings YieldFY14 0.5%FY15 0.8%FY16 0.9%FY17 1.0%FY18 1.2%175
Hotel Occupancy Transfer for Debt Service
Hotel occupancy tax is pledged toward repayment of existing debt issued for
the Conference Center at Town Square. Beginning in FY15 hotel occupancy tax
will be utilized toward repayment of new debt issued for the performing arts
center. The forecast assumes a transfer to the Debt Service Fund in an amount
equal to each year’s debt service requirement.
Utility Transfer for Annexed & Dissolved MUD Debt
Based on the Financial Management Policy Statements the Utility fund makes a transfer to
the Debt Service Fund in an amount equal to 100% of the annual debt service requirement
for water/wastewater debt assumed from annexed and dissolved municipal utility districts.
Drainage debt from MUDs is supported by property taxes. The amounts are at right.
Issuance of New Debt
The forecast builds in
debt service based on
the anticipated issuance
of the following amount
of debt, showing
proceeds to construction
only:
Water Consumption
Revenues in the Utility Fund are based on the following consumption
estimates:
Revenues in the Surface Water Fund are calculated based on the following
pumpage estimates:
Airport Fuel Sales
Fuel sales are built into the forecast based on June 2013 fuel prices. Total
sales include Jet-A and AvGas. Increases to the mark-up are included at a
rate of 10 cents per gallon increase in FY15, is based on the August 2013
markup. Discount program is based on August 2013 revisions by City
Council.
Expenditures
Operating Expenditures
Throughout the forecast, personnel costs increase by an average of 3% beginning in FY14. Operations and maintenance costs
grow by 2% per year for the Utility Fund and Surface Water Fund, and 1% per year for the General Fund and Airport Fund.
Hotel Occupancy Tax Transfer
Existing Debt New Debt
FY14 664,214$ -$
FY15 673,611 598,000
FY16 682,990 628,500
FY17 694,859 677,000
FY18 702,976 722,500
Util ity Transfer for MUD Debt
FY14 3,376,368$
FY15 2,455,699
FY16 1,915,924
FY17 1,779,062
FY18 1,666,108
Consumption (1,000 gallons)
Water Wastewater
FY14 5,420,318 3,091,734
FY15 5,558,817 3,151,748
FY16 5,715,101 3,226,366
FY17 5,868,678 3,300,985
FY18 5,883,295 3,375,603
Pumpage (1,000 gallons)
City Non-City
FY14 5,858,247 2,389,860
FY15 6,006,857 2,399,856
FY16 6,175,093 2,399,856
FY17 6,340,623 2,399,856
FY18 6,355,925 2,399,856
Aviation Fuel Sales (gallons)
Gallons Percent Growth
FY14 3,134,281 2.3%
FY15 3,290,995 5.0%
FY16 3,455,544 5.0%
FY17 3,628,322 5.0%
FY18 3,809,738 5.0%
$1,000s
Tax Backed Debt Airport COs
Uti lity
Revenue
Bonds
Sales Tax
Revenue
Bonds
COs Support
by Tourism
Fund
Taxable COs
Supported by
PAC Rent
Payment
FY14 15,003$ -$ 15,958$ -$ -$
FY15 7,634 1,250 10,336 36,200 8,000 25,000
FY16 15,631 500 10,613 - - -
FY17 6,813 - 5,620 - - -
FY18 9,784 - 45,329 - - -Total 54,865$ 1,750$ 87,856$ 36,200$ 8,000$ 25,000$
176
Capital Projects Operating Impact
Operating Impact of CIP projects are built in as follows (not cumulative):
Property Tax Rebates
The City reimburses tax rebates to in-city MUDs at 50% of the tax collected.
Values in each area are grown based on estimated revaluation plus new
value based on development assumptions from the City’s Planning
Department. The estimated tax rebates are shown in the table below:
Sales Tax Incentives Agreement
Sales tax grants are built in to the forecast based on estimated sales tax collections and the percentage subject to the grant
calculation:
Forecast Analysis
General Fund
The General Fund encompasses the majority of the City’s services. Resources to the fund are generated through property and
sales taxes, franchise fees, fines, charges for services and miscellaneous income. Expenditures from the fund support municipal
services such as Public Safety, Parks, Fiscal Services, Community Development and Public Works operations. The General Fund
continues to fund all current services throughout the forecast. The forecast includes additions to operating expenditures as
identified in the Five Year CIP for FY14-18. Recurring operating expenditures increase by 7.4% from FY14 to FY18 due to
additions to the budget for the operating impact of capital projects and growth in personnel costs and operations and
maintenance.
Sales tax receipts are the largest source of revenue for the City and have historically accounted for about 50% of General Fund
revenues. Based on the current growth in sales tax collections, there is an average annual growth of 3.1% in sales tax for FY14
to FY18. Sales tax revenues make up 46.6% of revenues in the General Fund throughout the forecast and property taxes
represent 24.8%. The growth in property tax revenue is due to an assumed flat tax rate with an average commercial growth of
4% and residential revaluation of 3% plus new value.
The FMPS set a target of 10% of base sales tax to be set aside for CIP funding when it is economically feasible. This strategy
provides the City a cushion if sales tax collections fall short of estimates, as the first 90% of base sales tax is used to fund
operations. This provides an average of $3.38 million for pay-as-you-go capital projects per year.
Overall, the General Fund is in a relatively stable financial position throughout the forecast. In FY15 and FY16, the fund falls
below the policy requirement due to the use of one-time funds for the implementation of the EMS program. However, by the
end of FY18 the fund is above policy requirement by $1,935,221.
Debt Service Fund
The Debt Service Fund accounts for the accumulation of monies that are set aside to pay principal and interest on debt
incurred through sale of bonds and other debt instruments. These securities finance long-term capital improvement projects
such as streets, parks and buildings.
Property taxes make up an average of 74.3% of the revenues for the Debt Service Fund. The fund includes developer fee
reimbursements from the Riverstone development agreement based on development assumptions from the Planning
Companies Medline Lifestyle Center Etail Direct Atos Origin LakePointe
% as per Agreement 37.5% 37.5% 37.5% 25.0% 30.0%
Fund General Airport
FY14 -$ -$
FY15 123,545 -
FY16 149,270 -
FY17 149,270 -
FY18 165,770$ 12,000$
Property Tax Rebates
Fund Debt Service General
FY14 1,605,450$ 2,131,800$
FY15 1,548,512 1,967,566
FY16 1,600,062 2,033,026
FY17 1,653,646 2,101,042
FY18 1,685,980 2,142,078
177
Department. The developer pays $1,750 per lot at the time of platting. These fees continue to be used to fund debt service
requirements for the issuance of 2010 Certificates of Obligation issued for the extension of University Boulevard. In FY15, the
City expects to issue $25 million in Taxable Certificates of Obligation for the performing arts center (PAC). The debt service
payments on the taxable COs will be supported by rent payments from ACE, LLC, the operator of the PAC, beginning in FY17.
During construction, interest payments will be covered by a transfer from the Sugar Land Development Corporation.
An additional $8 million Certificate of Obligation is planned for FY15 for the PAC. Debt service on this issue will be covered by a
transfer from the Tourism Fund beginning in FY15. None of the PAC debt issues will be supported by property taxes.
A transfer from the Tourism Fund supports the existing debt issued for the Sugar Land Conference Center in Town Square.
Transfers from the Utility Fund support water and wastewater debt assumed through annexation and dissolution of MUDs at
100% recovery for the duration of the forecast.
The Debt Service Fund maintains its policy requirement throughout the forecast. The fund balance continues to grow through
the forecast while the fund is able to support nearly $54.86 million in new debt for projects in the five-year CIP.
For FY14 to FY18, the Debt Service Fund has potential additional debt capacity of approximately $19 million. While no specific
projects have been identified at this time, there are drainage projects, facilities master plan updates, and street reconstruction
projects that have not been defined that can utilize the capacity. Any portion remaining after these projects are funded could
be used to possibly buy down the tax impact of GO bonds, if the propositions are approved by voters.
Water Utility Fund
The Water/Wastewater Utility Fund is an enterprise fund providing for the administration, billing and collection activities, and
operation and maintenance of the City’s water and wastewater system. Services are financed primarily through utility
customer user fees. Strategies used in the generation of the Utility financial plan are aimed to ensure the fund is self-
supporting and that capital improvement funding is adequate to maintain or expand the City’s infrastructure. Based on the
forecast, the fund meets all reserve and bond coverage requirements.
The forecast shows that the monthly service charges for water will recover an average of 39.6% of revenue requirements. The
forecast also shows that the monthly service charges for wastewater will recover an average of 45.4% of revenue
requirements. The base recovery percentages are based on current rates and anticipated future rate adjustments.
The utility system users generate the revenues that support the system.
These revenues fund the basic operations of the fund, current debt
service, and operating transfers. The revenues also support pay-as-you-go
capital improvements over the forecast period. Revenues are dependent
on the number of users in the system as well as weather experienced
during the year. The forecast assumes average rainfall for each year;
however, variation from the average can have a significant impact on
water demand and subsequent revenues.
Operating expenses shows an increase of $764,388 or 6% during the
forecast, which are due to growth in personnel and operating cost from growth and development.
Revenue bonds in the amount of $87.86 million will be issued over the forecast period for capital improvement projects. Due to
these anticipated debt issues, the debt service requirement for the fund increases from $8.97 million in FY14 to $13.78 million
in FY18. The required debt service reserve averages $6.7 million from FY14 to FY18. The fund contributes $7.5 million toward
pay-as-you-go CIP during the forecast.
The forecast shows rates will need to be adjusted in FY17 after the implementation of the surface water fees is complete;
water and wastewater rates have not been adjusted in FY14 to minimize the impact to rate payers of the mandated surface
water conversion.
$15.44 $13.86 $12.71 $12.45 $11.93
$4.59 $6.17 $7.04
$-
$5
$10
$15
$20
FY14 FY15 FY16 FY17 FY18
Mill
ion
s
Debt Service Obligation
Current New Debt
178
Surface Water Fund
The Surface Water Fund is an Enterprise Fund and is supported by user fees. The purpose of the fund is to provide a financial
mechanism for implementing the City’s groundwater reduction plan for conversion from groundwater to surface water
sources.
The forecast shows the City’s ability to provide funding to meet the 30% conversion to surface water required by 2013 and 60%
by 2025. All participants pay a GRP fee per thousand gallons of groundwater pumped. GRP participants in the City’s ETJ include
New Territory, Greatwood, and Tara Plantation. GRP fees are also being charged to Royal Lake Estates, private well owners,
homeowners associations, and Texas Department of Corrections within the City limits. Participants outside of the City limits
pay a 20% out-of-City service charge on GRP fees. City customers see a surface water charge on their utility bill; these funds are
transferred to the surface water fund based on pumpage.
Revenues over the five-year forecast are comprised of $20.9 million for GRP fees, $53.42 million from City customers and
$145,616 for out-of-City service charges. A total of $161,000 is estimated for interest income.
Total expenses for the fund are approximately $76.37 million for the forecast. In FY14 there is a substantial increase in the
operating expenses due to the opening of the surface water treatment plant. Operating expenses include chemicals, electricity,
other contractual, water right options and permit fees. The forecast includes 7 additional positions that will transition from
contractual to City employees to operate the plant once the CMAR contract ends. Debt service payments totaling $31.23
million support the existing debt issued for transmission lines, the surface water plant, and new debt for $10.5 million for
Riverstone ground water plant improvements and Riverstone ground water plant connections planned for FY17 and FY18. The
fund has 50% general purpose reserve that is met throughout the forecast.
Airport Fund
The Sugar Land Regional Airport is a user-fee supported business enterprise fund. The City has been able to attract and
maintain quality corporate customers due to the location and amenities offered by the airport. The airport is continuing
improvements to enhance its image among the business users of airport services and to attract new customers. The Airport is
able to fund capital improvements, provide services, and make debt service payments on outstanding debt issues, and meet its
reserve and bond coverage requirements.
Total revenues for the airport are expected to increase over the next five years based on increasing fuel sales and the
expansion of services for Café Select program. An additional 70,000 gallons of fuel are projected to be sold in FY14. The graphs
below depict the projected fuel revenues over the next five years, as well as gallons sold.
There is an increase to the mark-up for airport fuel which is built into the five-year forecast. The increase is ten cents in FY15
over the adjustment made in August 2013.
Airport operating expenses are projected to increase in the forecast at an average of 4% annually. The majority of the increase
is due to additional volume of fuel purchases and credit card fees based on the projected fuel sales.
$13.9$16.5
$17.8$19.8
$21.5$23.4 $25.4
$-
$10.0
$20.0
$30.0
FY12 FY13 FY14 FY15 FY16 FY17 FY18
Mill
ion
s
Airport Fuel Revenues
Actual Forecasted
2.85
-
3.06 3.13 3.29 3.46 3.63 3.81
-
1.00
2.00
3.00
4.00
FY12 FY13 FY14 FY15 FY16 FY17 FY18
Mill
ion
s
Airport Fuel Sales in Gallons
Actual Forecasted
179
Tourism Fund
The purpose of the fund is to promote tourism in the City and state statute restricts use of the funds. The City’s Hotel
Occupancy Tax is the source of revenues in the fund, which is based on 7% of room revenue.
The City is planning to build a performing arts center in FY15. This project will be supported by the SLDC and the Tourism Fund.
In FY15, the Tourism Fund begins supporting an $8 million CO issuance for a performing arts center. The City plans to support
100% of the debt service payment through annual payments to the Debt Service Fund. In FY14 and FY15, $2.5 million in cash
will be used from the Tourism Fund to help with the cost of the performing arts center.
Hotel occupancy tax revenues are projected to increase 8.2% from FY14 to FY18
based on anticipated growth from existing hotels. The City has pledged hotel tax
revenues from the Marriott as a transfer to the Debt Service Fund to pay for the
City’s debt service requirements for the Conference Center. This arrangement
confirms the City’s commitment to the principle that hotel taxes should pay for
the debt and not property taxes. The graph at right illustrates historical and
projected hotel occupancy tax revenues.
Expenditures in the fund are used to finance marketing and destination
development for the City, according to limits imposed by state statutes. An
estimated $2.5 million will be spent on marketing and $1.7 million on destination development if expenditures continue based
on current levels. The fund will transfer $3,418,650 to the Debt Service Fund to support existing debt service payments for the
conference center and $2,626,000 for the new debt issued for the performing arts center. By FY18 the projected ending fund
balance is $546,662. There is no minimum fund balance policy for this fund.
Five-Year Capital Improvement Program
The City’s Five-Year CIP totals $267.51 million for FY14-FY18 and consists of 117 projects, including 45 carryover projects.
Funding sources were identified as capacity was determined in the various financial plans and the timing of projects was
adjusted to meet affordability. All projects included in the approved CIP have identified funding sources.
In November 2013 the City is planning to hold a general obligation bond election for capital improvement projects for an
amount not to exceed $50 million. The projects being recommended for the bond election, if approved, are not included in the
planned five-year capital improvement program, which is listed in the table below.
Funding for CIP projects are derived from various sources including utility
revenue bonds, certificates of obligation, utility revenues, general sales
tax, economic development sales taxes, airport revenues, TxDOT highway
funds, county mobility bonds and fund balance. Major projects in the
Five-Year CIP include wastewater, streets, municipal, and drainage. A
summary by project type and the funding totals appears in the table at
right.
Some of the CIP projects have an operations and maintenance impact that
has to be considered along with the project cost. The anticipated O&M
cost includes projects that are anticipated in future fiscal years that may
be delayed or canceled based on available funding. However, these costs
are built into the respective operating funds five-year forecast to give policy makers an idea of the financial impact completed
CIP projects will have on the operating funds of the City.
Sugar Land Development Corporation (SLDC)
The SLDC is financed through a quarter cent sales tax approved by the voters in 1993, and its primary goal is to promote
economic development of the City. Sales tax and interest income are the primary revenue sources for the Corporation, along
with an assignment from TIRZ #1 toward repayment of debt issued for Town Square infrastructure.
$1.94 $2.02 $2.06 $2.10 $2.14 $2.18 $2.23
$-
$1.0
$2.0
$3.0
FY12 FY13 FY14 FY15 FY16 FY17 FY18
Mill
ion
s
Hotel Occupancy Tax Revenues
Actual
Project Type Funding % of Funds
Airport 2,812,150$ 1.1%
Drainage 19,015,000 7.1%
Municipal 95,160,000 35.6%
Parks 5,290,000 2.0%
Streets 39,780,700 14.9%
Traffic 3,561,000 1.3%
Wastewater 68,118,000 25.5%
Water 21,465,000 8.0%
Surface Water 12,310,000 4.6%
Total Projects 267,511,850$ 100.0%
180
As noted in the Tourism Fund, the City has plan for the construction of the performing arts center in FY15. This project will
largely be supported by SLDC as approved by voters in 2008. The Corporation is planning to issue $36.2 million in bonds
towards cost of construction for a performing arts center. In FY13, $7.2 million in bond proceeds is planned to be issued for the
design of the performing arts center. In FY15 and FY16, an anticipated $2.56 million will be transferred to the Debt Service
Fund to pay interest on the taxable COs during the construction of the performing arts center. Rent payments from ACE will
cover the payments once construction is completed.
Expenditures over the forecast total $4.3 million in FY14 and then increases to $43.8 million in FY15 due to the construction of
the performing arts center and then decreases to $6.7 million in FY18. Expenditures also include staffing reimbursement to the
City, capital project management fees, support services contract and the economic development program for marketing and
business recruitment. The Corporation has annual debt service of approximately $1 million each year for one outstanding debt
issue that matures in 2025. For the FY13 and FY15 new debt issuance of $43.6 million, the total debt service for the 5-year year
forecast is $11.9 million. The forecast allocates $8.8 million over the five years toward Economic Development direct
incentives.
The fund is able to maintain a fund balance in excess of the 10% of budgeted sales tax policy requirement for the duration of
the forecast with a budgeted fund balance amount of $1.9 million in FY18.
Sugar Land 4B Corporation (SL4B)
The SL4B is financed by a quarter cent sales tax authorized by voters in 1995. Uses of 4B funds are restricted by law, but are
less restricted than the use of SLDC funds. Sales tax is the primary revenue source for the Corporation, along with an
assignment of revenues from TIRZ #1 toward repayment of debt issued for the Texas Garage in Sugar Land Town Square. The
TIRZ supports 53% of debt service on the garage spaces, which is the prorated balance after the 2009 payment from Planned
Community Developers is applied to outstanding principal.
In the forecast the SL4B contributes $2 million for capital improvements, including joint participation in CIP, universally
accessible playground at First Colony Park, and improvement to Settlers Way Park. The Corporation has three outstanding debt
issues that mature in 2036. The annual debt service payment is $3.4 million in FY14 and remains at that level for the rest of the
forecast. FY14 budget includes the repayment of $1.1 million for the loan proceeds which was received in FY11 used for the
land acquisition for the baseball stadium off-site parking.
SL4B meets its reserve and bond coverage requirements and is able to maintain a fund balance in excess of the 10% of
budgeted sales tax receipts policy requirement during the forecast and builds the fund balance up to $7.4 million in FY18.
181
CITY OF SUGAR LANDGENERAL FUNDFIVE‐YEAR FINANCIAL FORECAST
FY14 FY15 FY16 FY17 FY18Budget Forecast Forecast Forecast Forecast
RevenuesProperty Taxes 17,650,900$ 18,535,100$ 19,365,800$ 20,009,500$ 20,639,000$ Sales Tax 33,515,500 34,856,100 36,076,050 37,338,750 38,645,625 Other Taxes 5,695,655 5,847,900 6,024,300 6,209,600 6,401,600 Licenses & Permits 2,637,853 2,704,000 2,771,500 2,840,700 2,911,400 Charges for Services 3,542,548 4,563,242 5,347,509 5,459,540 5,590,334 Fines & Forfeitures 2,158,781 2,221,900 2,288,500 2,357,200 2,427,900 Other 641,937 639,672 639,672 639,672 639,672 Intergovernmental 88,000 ‐ ‐ ‐ ‐ Interest Income 102,500 196,500 175,000 194,000 236,500 Operating Revenues 66,033,675 69,564,414 72,688,331 75,048,962 77,492,031 Transfers In 4,623,056 4,830,619 4,972,202 5,117,939 5,268,039 Lease Proceeds 1,656,000 ‐ ‐ ‐ ‐ Non‐operating Revenues 6,279,056 4,830,619 4,972,202 5,117,939 5,268,039 Total Revenues 72,312,731 74,395,033 77,660,533 80,166,901 82,760,070
ExpendituresGeneral Government 11,310,275 11,041,271 11,315,454 11,597,292 11,887,009 Support Services 3,079,786 3,218,817 3,280,086 3,342,840 3,407,120 Fiscal Services 1,942,436 1,970,344 2,024,793 2,080,829 2,138,500 Public Works 7,077,526 7,218,959 7,350,036 7,484,190 7,636,505 Parks & Recreation 5,754,160 5,864,982 5,998,112 6,108,311 6,222,619 Community Development 5,126,033 5,184,677 5,330,475 5,480,548 5,635,026 Police Department 18,231,564 18,400,801 18,924,129 19,462,869 20,017,481 Fire Department 12,976,923 12,316,172 12,613,529 13,016,059 13,371,578 Departmental Expenditures 65,498,703 65,216,025 66,836,614 68,572,938 70,315,838 Transfers 5,795,237 5,932,652 6,084,265 6,240,845 6,402,268 Rebates & Assignments 3,436,728 3,315,616 3,396,476 3,480,992 3,538,028 Debt Service 492,877 820,050 941,224 941,224 941,224 Miscellaneous (371,622) (455,293) (471,755) (488,983) (506,328) Non‐departmental Expenditures 9,353,220 9,613,025 9,950,210 10,174,078 10,375,192 Total Expenditures 74,851,924 74,829,050 76,786,824 78,747,016 80,691,029
Revenues Over/(Under) Expenditures (2,539,193) (434,017) 873,709 1,419,885 2,069,041 Fund Balance ‐ Beginning 18,003,854 15,464,661 15,030,644 15,904,353 17,324,238 Fund Balance ‐ Ending 15,464,661$ 15,030,644$ 15,904,353$ 17,324,238$ 19,393,279$
Ending Fund Balance‐ % of Oper Exp 25% 23% 24% 25% 28%Fund Balance ‐ Requirement 15,371,364$ 16,135,002$ 16,564,411$ 16,994,092$ 17,426,412$ Over / (Under) Policy 93,297$ (1,104,358)$ (660,058)$ 330,146$ 1,966,867$
182
CITY OF SUGAR LAND
DEBT SERVICE FUND
FIVE-YEAR FINANCIAL FORECAST
FY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast Forecast
REVENUES
Current Property Taxes 13,736,800$ 14,430,300$ 15,081,800$ 15,586,600$ 16,080,200$
Delinquent Property Taxes 52,100 54,900 57,700 60,300 62,300
Developer Fee Reimbursement 472,500 472,500 472,500 472,500 472,500
Interest on Investments 12,148 15,711 26,006 42,592 58,805
Refunding Bond Proceeds - - - - -
Other Revenues (PAC) - - - 1,652,306 1,650,977
TOTAL REVENUES 14,273,548 14,973,411 15,638,006 17,814,298 18,324,782
Transfer In from Tourism Fund 664,214 1,271,611 1,311,490 1,371,859 1,425,476
Transfer from SLDC: PAC - 1,401,731 1,162,726 - -
Transfer In from Utility Fund 3,376,368 2,455,699 1,915,924 1,779,062 1,666,108
TOTAL INTERFUND TRANSFERS 4,040,581 5,129,040 4,390,139 3,150,921 3,091,584
TOTAL REVENUES 18,314,130 20,102,451 20,028,146 20,965,219 21,416,367
EXPENDITURES
Debt Service: Current Debt 15,437,757 13,862,809 12,707,418 12,449,898 11,931,991
Debt Service: PAC Issues - 1,999,731 1,791,226 2,329,306 2,373,477
Debt Service- New Issues 1,669,885 1,941,135 2,796,435 3,843,050 4,665,360
Fiscal Fees/Other 18,000 18,200 18,400 18,600 18,800
Issuance Costs - - - - -
Refunding Payment to Escrow - - - - -
TOTAL DEBT SERVICE 17,125,642 17,821,875 17,313,479 18,640,854 18,989,628
Rebates & Assignments 1,605,450 1,548,512 1,600,062 1,653,646 1,685,980
Transfers to Other Funds 54,400 55,460 56,570 57,700 58,860
TOTAL EXPENDITURES 18,785,492 19,425,847 18,970,111 20,352,200 20,734,468
CHANGE IN FUND BALANCE (471,362) 676,604 1,058,035 613,019 681,898
FUND BALANCE - BEGINNING 3,171,192 2,699,830 3,376,434 4,434,469 5,047,489FUND BALANCE - ENDING 2,699,830$ 3,376,434$ 4,434,469$ 5,047,489$ 5,729,387$
Policy Requirement 1,710,764$ 1,780,368$ 1,729,508$ 1,862,225$ 1,897,083$
Over/(Under) Policy 989,066$ 1,596,067$ 2,704,961$ 3,185,263$ 3,832,304$
Policy Requirement 10% 10% 10% 10% 10%
183
CITY OF SUGAR LAND
ENTERPRISE FUND - WATER UTILITY SYSTEM
FIVE YEAR FINANCIAL FORECAST
FY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast ForecastREVENUES
Charges for Services 25,743,769$ 26,263,601$ 26,877,167$ 28,093,923$ 28,761,916$Surface Water Fees 9,722,218 10,347,524 10,641,533 10,930,450 10,957,948Tap Fees 222,462 428,913 428,913 428,913 428,913Interest Income 30,000 32,000 34,000 36,000 38,000Miscellaneous 453,002 453,686 454,391 455,117 455,864
TOTAL OPERATING REVENUES 36,171,451 37,525,724 38,436,004 39,944,402 40,642,641Bond Proceeds 15,957,900 10,335,660 10,613,100 5,620,200 45,328,800Transfers In - Connection Fees 632,589 632,589 632,589 752,098 2,913,213Transfers In - Surface Water (Debt) 1,030,542 1,032,063 1,039,792 1,032,707 1,032,397
TOTAL OPERATING REVENUES 17,621,031 12,000,312 12,285,481 7,405,005 49,274,410TOTAL REVENUES 53,792,483 49,526,036 50,721,485 47,349,407 89,917,051
OPERATING EXPENDITURESUtility Administration 668,689 699,857 721,152 739,483 758,331Water Distribution 1,668,927 1,637,283 1,667,381 1,698,191 1,729,734Water Production 2,776,978 2,847,588 2,884,677 2,922,394 2,960,754Wastewater Collection 669,251 663,226 677,097 691,324 705,916Wastewater Treatment 4,284,013 4,364,459 4,415,526 4,467,326 4,519,874Customer Service 570,045 581,456 594,490 607,871 621,609Water Quality 422,506 374,936 384,820 394,984 405,437Water Conservation 282,260 286,527 290,880 295,321 299,852Treasury 1,393,288 1,418,758 1,444,828 1,471,515 1,498,837
TOTAL OPERATING EXPENDITURES 12,735,957 12,874,089 13,080,849 13,288,409 13,500,345NON-OPERATING EXPENDITURES
Debt Service 8,966,769 9,416,430 9,871,100 10,264,798 13,782,368Transfers Out 6,310,166 5,371,679 4,875,644 4,783,177 4,715,285Transfers Out - Surface Water 9,888,565 10,511,999 10,806,414 11,096,090 11,122,869Miscellaneous 285,462 282,816 285,855 288,957 292,125CIP Transfers:
Bond Projects 15,645,000 10,133,000 10,405,000 5,510,000 44,440,000PAYG Water 750,000 750,000 750,000 750,000 750,000PAYG Wastewater 750,000 750,000 750,000 750,000 750,000TOTAL NON-OPERATING EXPENDITURES 42,595,962 37,215,924 37,744,012 33,443,023 75,852,647
TOTAL EXPENDITURES 55,331,918 50,090,014 50,824,861 46,731,431 89,352,991
Net Income/(Loss) (1,539,436) (563,978) (103,376) 617,976 564,059Reserve - Debt Service (5,501,968) (5,900,863) (6,293,163) (6,277,879) (9,300,895)
Cash Equivalent - Beginning 14,230,729 12,691,294 12,127,316 12,023,941 12,641,916
Cash Equivalent - Ending 7,189,326$ 6,226,453$ 5,730,778$ 6,364,037$ 3,905,081$
CASH OPERATING RESERVE 57% 48% 44% 48% 29%
BOND COVERAGE DIRECT DEBT 1.64 1.62 1.60 1.27 1.36
184
CITY OF SUGAR LAND
ENTERPRISE FUND - SURFACE WATER
FIVE-YEAR FINANCIAL FORECASTFY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast ForecastOPERATING REVENUES
GRP Fees 4,039,353$ 4,209,950$ 4,209,950$ 4,209,950$ 4,209,950$Out of City Service Charge 28,285 29,333 29,333 29,333 29,333Interest Income 25,000 27,000 29,000 35,000 45,000
TOTAL OPERATING REVENUES 4,092,638 4,266,283 4,268,283 4,274,283 4,284,283Transfer In - Utilities 9,888,565 10,511,999 10,806,414 11,096,090 11,122,869
TOTAL REVENUES 13,981,202 14,778,282 15,074,696 15,370,373 15,407,152EXPENSES
Personnel Services 721,401 900,504 927,723 955,441 984,104Operations & Maintenance 5,127,689 4,238,532 4,291,132 4,332,264 4,373,815Raw Water 1,245,405 1,727,848 1,771,044 1,815,320 1,860,703Capital - - - - -
TOTAL OPERATING EXPENSES 7,094,495 6,866,884 6,989,899 7,103,026 7,218,623Debt Service Payment 5,992,688 6,010,038 6,021,388 6,148,473 7,053,197Membranes/Capital Repairs 110,000 112,750 115,569 118,458 121,419Transfers Out 1,497,093 1,505,654 1,520,530 1,520,700 1,527,756Contingency 925,000 200,000 200,000 200,000 200,000
TOTAL NON-OPERATING EXPENSES 8,524,781 7,828,442 7,857,487 7,987,631 8,902,372TOTAL EXPENSES 15,619,276 14,695,326 14,847,386 15,090,657 16,120,995
Net Income/(Loss) (1,638,073) 82,956 227,310 279,716 (713,843)CASH EQUIVALENTS - BEGINNING 10,202,238 8,564,164 8,647,120 8,874,430 9,154,146CASH EQUIVALENTS - ENDING 8,564,164$ 8,647,120$ 8,874,430$ 9,154,146$ 8,440,303$
185
CITY OF SUGAR LAND
ENTERPRISE FUND - AIRPORT
FIVE YEAR FORECAST
FY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast Forecast
REVENUES
Fuel Sales 17,773,599$ 19,800,326$ 21,515,305$ 23,390,342$ 25,441,056$
Hangar Leases 1,249,678 1,212,635 1,515,006 1,532,591 1,585,343
Miscellaneous Revenues 451,990 481,990 481,990 481,990 481,990
Interest Income 7,000 10,000 15,000 23,000 41,000
TOTAL OPERATING REVENUES 19,482,268 21,504,951 23,527,301 25,427,922 27,549,389
Operating Transfers In 173,440 175,900 178,420 180,980 183,610
Grant Proceeds 50,000 50,000 50,000 50,000 50,000
Bond Proceeds - 1,250,000 500,000 - -
TOTAL NON-OPERATING REVENUES 223,440 1,475,900 728,420 230,980 233,610
TOTAL REVENUES 19,705,709 22,980,851 24,255,721 25,658,902 27,782,999
OPERATING EXPENSES
Administrative 1,078,116 1,093,974 1,117,426 1,141,487 1,166,175
FBO Services 15,606,145 16,872,617 18,413,509 20,106,470 21,978,870
Café Select 231,011 233,573 238,156 242,853 247,665
Customs 204,898 206,947 209,016 211,107 213,218
Maintenance and Operations 766,337 775,070 792,639 810,679 829,203
TOTAL OPERATING EXPENSES 17,886,507 19,182,181 20,770,746 22,512,595 24,435,131
Other Requirements 1,102,717 1,095,861 1,273,346 1,273,044 1,270,464
Miscellaneous 250,292 234,630 245,069 256,611 268,260
Operating Transfers Out 936,879 2,084,529 1,343,879 855,879 805,379
TOTAL NON-OPERATING EXPENSES 2,289,887 3,415,020 2,862,294 2,385,534 2,344,102
TOTAL OTHER SOURCES/(USES) 20,176,394 22,597,201 23,633,040 24,898,129 26,779,233
NET INCOME (LOSS) (470,686) 383,650 622,681 760,774 1,003,766
CASH EQUIVALENTS BEGINNING 3,358,029 2,887,343 3,270,993 3,893,674 4,654,448
Debt Service Reserve (889,698) (879,222) (868,004) (845,679) (820,746)
CASH EQUIVALENTS ENDING 1,997,645$ 2,391,771$ 3,025,670$ 3,808,768$ 4,837,467$
CASH EQ. RESERVE RATIO (25% min) 44% 52% 64% 78% 96%
BOND COVERAGE (1.25x min) 1.49 1.79 2.13 2.26 2.46
FUEL GALLONS SOLD 3,134,281 3,290,995 3,455,544 3,628,322 3,809,738
186
CITY OF SUGAR LAND
SPECIAL REVENUE FUND - TOURISM
FIVE-YEAR FORECAST
FY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast Forecast
OPERATING REVENUES
Hotel/Motel Occupancy Tax 2,056,400$ 2,097,700$ 2,139,700$ 2,182,400$ 2,226,000$
Miscellaneous - - - - -
Interest Income 5,000 5,500 6,000 6,500 7,000
TOTAL OPERATING REVENUES 2,061,400 2,103,200 2,145,700 2,188,900 2,233,000
OPERATING EXPENDITURES
Marketing 497,847 500,483 503,199 505,996 508,877
Destination Development 249,000 249,000 249,000 249,000 249,000
Tourism Program Funding 101,214 91,785 94,509 97,314 100,203
Performing Arts Center 900,000 1,600,000 - - -
Capital Improvement Projects - - - - -
TOTAL OPERATING EXPENDITURES 1,748,061 2,441,268 846,708 852,310 858,080
Transfers Out - Debt Service (PAC) - 598,000 628,500 677,000 722,500
Transfers Out - Debt Service 664,214 673,611 682,990 694,859 702,976
TOTAL EXPENDITURES 2,412,275 3,712,879 2,158,198 2,224,169 2,283,556
NET INCOME (LOSS) (350,875) (1,609,679) (12,498) (35,269) (50,556)
Fund Balance 2,605,539 2,254,664 644,985 632,487 597,218
GAAP Adjustments - - - - -
Beginning Budgetary Balance 2,605,539 2,254,664 644,985 632,487 597,218
Ending Budgetary Balance 2,254,664$ 644,985$ 632,487$ 597,218$ 546,662$
187
CITY OF SUGAR LANDCAPITAL PROJECTSFIVE-YEAR FORECAST
PROJECT TYPE
2014
BUDGET
2015
ESTIMATE
2016
ESTIMATE
2017
ESTIMATE
2018
ESTIMATE
2014-2018
TOTAL
AIRPORT 294,000 1,441,650 701,000 213,000 162,500 2,812,150
DRAINAGE 7,075,000 1,040,000 10,300,000 300,000 300,000 19,015,000
MUNICIPAL 9,300,000 84,660,000 400,000 400,000 400,000 95,160,000
PARKS 3,300,000 715,000 425,000 425,000 425,000 5,290,000
STREETS 3,313,000 7,551,300 8,489,500 8,742,500 11,684,400 39,780,700
TRAFFIC 1,477,300 1,033,700 600,000 150,000 300,000 3,561,000
WASTEWATER 7,350,000 3,838,000 7,840,000 4,305,000 44,785,000 68,118,000
WATER 5,745,000 7,795,000 4,065,000 2,705,000 1,155,000 21,465,000
SURFACE WATER 1,510,000 10,800,000 12,310,000
TOTAL FUNDING $37,854,300 $108,074,650 $32,820,500 $18,750,500 $70,011,900 $267,511,850
SOURCE OF FUNDS
2014
BUDGET
2015
ESTIMATE
2016
ESTIMATE
2017
ESTIMATE
2018
ESTIMATE
2014-2018
TOTAL
General Revenue 3,042,300 2,785,700 3,483,500 3,175,000 3,325,000 15,811,500
CO's 14,853,000 8,804,300 15,981,000 6,742,500 9,684,400 56,065,200
Revenue Bonds 15,645,000 10,133,000 10,405,000 7,020,000 55,240,000 98,443,000
SLDC 150,000 34,040,000 34,190,000
SL4B 1,012,000 400,000 400,000 100,000 100,000 2,012,000
Airport Revenues 294,000 191,650 201,000 213,000 162,500 1,062,150
System Revenues 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000
Other Funding Sources 1,358,000 50,220,000 850,000 52,428,000
TOTAL $37,854,300 $108,074,650 $32,820,500 $18,750,500 $70,011,900 $267,511,850
188
CITY OF SUGAR LAND
SUGAR LAND DEVELOPMENT CORPORATION
FIVE-YEAR FORECAST
FY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast Forecast
Revenues
Sales Tax 5,585,909$ 5,809,350$ 6,012,675$ 6,223,125$ 6,440,938$
Interest Income 11,454 37,354 35,633 25,150 48,520
TIRZ Assignment 500,000 600,000 625,000 830,000 975,000
Bond Proceeds - 36,199,543 - - -
Total Revenues 6,097,363 42,646,247 6,673,308 7,078,275 7,464,458
Expenditures
Economic Development Program 597,018 603,100 609,100 615,200 621,300
Economic Development Incentives 1,700,000 1,700,000 1,700,000 1,850,000 1,850,000
Capital Projects Reimbursement 150,000 - - - -
Sales Tax Incentive Grant 67,778 68,400 69,000 69,600 -
Debt Service 958,255 954,706 959,689 957,908 964,196
Performing Arts Center 473,252 40,100,776 4,031,207 2,871,031 2,871,632
Contractual Services 12,590 12,590 12,590 12,590 12,590
Transfers to Other Funds 375,383 376,119 384,602 393,339 402,339
Total Expenditures 4,334,276 43,815,692 7,766,188 6,769,668 6,722,058
Revenues Over/ (Under) Exp's 1,763,087 (1,169,445) (1,092,880) 308,607 742,400
Fund Balance-Beginning 6,163,470 7,926,557 6,757,112 5,664,232 5,972,840
Fund Balance-Ending 7,926,557 6,757,112 5,664,232 5,972,840 6,715,240
Accrued Sales Tax (879,172) (879,172) (879,172) (879,172) (879,172)
Debt Service Reserve (1,452,698) (3,868,448) (3,868,448) (3,868,448) (3,868,448)Fund Balance-Available 5,594,687$ 2,009,492$ 916,612$ 1,225,220$ 1,967,620$
Minimum Fund Balance 558,591$ 580,935$ 601,268$ 622,313$ 644,094$
Over/Under Policy 5,036,096$ 1,428,557$ 315,345$ 602,907$ 1,323,526$
Bond Coverage Ratio (>1.25x) 1.43 1.46 1.52 1.57 1.62
189
CITY OF SUGAR LAND
SUGAR LAND 4B CORPORATION
FIVE-YEAR FORECAST
FY14 FY15 FY16 FY17 FY18
Budget Forecast Forecast Forecast Forecast
Revenues
Sales Tax 5,585,909$ 5,809,350$ 6,012,675$ 6,223,125$ 6,440,938$
Interest Income 11,102 16,537 25,529 52,385 112,945
TIRZ Assignment 154,031 152,911 154,297 155,404 156,157
TIRZ Assignment 154,031 152,911 154,297 155,404 156,157
Miscellaneous 80,000 80,000 80,000 80,000 80,000
Total Revenues 5,831,042 6,058,798 6,272,501 6,510,914 6,790,040
Expenditures
Economic Development Program 511,621 516,730 521,890 527,100 532,360
Transfer to Capital Projects 1,012,000 400,000 400,000 100,000 100,000
Other 50,000 - - - -
Sales Tax Incentive Grant 67,778 68,400 69,000 69,600 -
Debt Service 3,348,206 3,367,344 3,366,138 3,345,919 3,352,281
Contractual Services 560,849 538,585 547,168 541,005 550,105
Promissory Note- Imperial Land 1,101,632 - - - -
Total Expenditures 6,652,087 4,891,059 4,904,195 4,583,624 4,534,746
Revenues Over/ (Under) Exp's (821,045) 1,167,739 1,368,306 1,927,290 2,255,294-
Fund Balance-Beginning 5,771,911 4,950,867 6,118,606 7,486,911 9,414,201
Fund Balance-Ending 4,950,867 6,118,606 7,486,911 9,414,201 11,669,495
Accrued Sales Tax (879,172) (879,172) (879,172) (879,172) (879,172)
Debt Service Reserve (3,386,450) (3,386,450) (3,386,450) (3,386,450) (3,386,450)Fund Balance-Available 685,245$ 1,852,984$ 3,221,289$ 5,148,579$ 7,403,873$
Minimum Fund Balance 558,591$ 580,935$ 601,268$ 622,313$ 644,094$
Over/Under Policy 126,654$ 1,272,049$ 2,620,022$ 4,526,267$ 6,759,779$
Bond Coverage Ratio (>1.25x) 1.62 1.67 1.73 1.79 1.86
190
CITY OF SUGAR LAND FINANCIAL MANAGEMENT POLICY STATEMENTS
I. Accounting, Auditing and Financial/Fiscal Reporting and Monitoring: Maintain accounting practices that conform to generally accepted accounting principles and comply with prevailing federal, state, and local statutes and regulations. Prepare and present regular reports that analyze and evaluate the City’s financial performance and economic condition.
II. Financial Consultants: The City will employ the assistance of qualified financial advisors and consultants as needed in the administration and management of the City’s financial functions. These areas include but are not limited to audit services, debt administration, delinquent tax collections, and financial modeling. The principal factors in the selection of these consultants will be experience/expertise, ability to perform the services, references, and methodology, to name a few. In no case should price be allowed to serve as the sole criterion for the selection.
III. Budget and Long Range Financial Planning: Establish guidelines for budgeting to help ensure a financially sound City and establish a long-range financial planning process that assesses the long-term financial implications of current and proposed operating and capital budgets.
IV. Revenues and Other Resources: Maintain a balanced and diverse revenue system that minimizes the City’s exposure to economic cycles and risk.
V. Expenditures and Services (non-capital) Identify and set priorities for services, establish appropriate service levels and administer the expenditure of available resources to help ensure fiscal stability and the effective and efficient delivery of services.
VI. Fund Balance/Ending Balances: Maintain the fund balance and retained earnings of the various operating funds at levels sufficient to protect the City’s creditworthiness as well as its financial position during emergencies.
VII. Capital Expenditures and Improvements: Annually review and monitor the state of the City’s capital equipment and infrastructure, setting priorities for its replacement and renovation based on needs, funding alternatives, and availability of resources.
VIII. Debt: Establish guidelines for debt financing that will provide needed facilities, land, capital equipment and infrastructure improvements while minimizing the impact of debt payments on current revenues as well as minimize reliance on debt.
IX. Cash Management/Investments: Invest the City’s operating cash to ensure its absolute safety of principal, provide for the necessary liquidity needs of the City, and to optimize yield.
X. Grants: Seek, apply for and effectively administer federal, state and local grants, which support the City's current priorities and policy objectives.
191
I. ACCOUNTING, AUDITING AND FINANCIAL REPORTING Maintain accounting practices that conform to generally accepted accounting principles and comply with prevailing federal, state, and local statutes and regulations. Prepare and present regular reports that analyze and evaluate the City’s financial performance and economic condition. A. Accounting Practices and Principles The City will maintain accounting practices that conform to generally accepted accounting principles (GAAP) as set forth by the Governmental Accounting Standards Board (GASB), the authoritative standard setting body for units of local government. All city financial documents, except monthly interim financial reports, including official statements accompanying debt issues, Comprehensive Annual Financial Reports and continuing disclosure statements will meet standards. Monthly interim financial reports are on a cash basis and will be reported as budgeted. At year-end the general ledger and financials will be converted to full accrual basis B. Financial and Management Reports Interim Financial Reports will be provided monthly to management and City Council that explain key economic and fiscal developments and note significant deviations from the budget. (CIP reporting is reported separately under Capital Improvements) These reports will be reviewed monthly with the City Manager and provided to City Council by the end of each month for the prior month. These reports will be prepared on a cash basis Quarterly reports on the status of the City's Strategic Projects will be provided through the City Manager’s office and made available to the City Council. The reports will include project scope and work plan as well as comment on noteworthy activity.
Quarterly, departments will report on service level measures and/or indicators as compared to target and prior years through Budget & Research. Reporting to City Management will be on an exception basis.
C. Annual Audit Pursuant to State Statute, the City shall have its records and accounts audited annually and shall have an annual financial statement prepared based on the audit. The audit shall be performed by a certified public accounting (CPA) firm, licensed to practice in the State of Texas. Although the Texas Local Government Code, Section 103.003 Filing: Public Record requires the annual financial statement including the auditor’s opinion on the statement to be filed with the City Secretary within 180 days after the last day of the fiscal year, it is the City’s goal to file the audit at the first City Council meeting in February. The audit firm shall provide a management letter to the City prior to the filing of the audit. The audit firm shall also provide a Single Audit of Federal and State grants, when necessary. An official Comprehensive Annual Financial Report (CAFR) shall be issued no later than six (6) months following the end of the fiscal year. The Officer Chief Accountant (or equivalent) shall be responsible for establishing a process to ensure timely resolution of audit recommendations.
D. Finance/Audit Committee The City Council shall designate a Finance/Audit Committee. The role of the committee is to review and guide financial policy and strategic financial issues as needed and determined by the City Manager or City Council. The Finance/Audit Committee responsibilities related to the audit will include but not be limited to:
• Overview of the planning and timeline of the audit and risk assessment.
• Final audit review, results, findings, management letter as well as major audit adjustments.
192
• Meet as soon as practical and appropriate after final audit review to assess the status of issues addressed in the management letter, if warranted.
• Meet during the course of the audit regarding any major issues/concerns/findings that may arise.
E. Annual Financial Disclosure As required by the Securities and Exchange Commission (SEC) Rule 15c2-12, the City, with support of the City’s financial advisor and bond counsel, will provide certain annual financial information to various information repositories through disclosure documents or set of documents that include the necessary information. This will include any material event notices to be filed within 10 days of occurrence of the event as required by the 2010 amendments. F. Signature of Checks All checks shall have two signatures. Three persons shall be authorized to sign checks: the City Manager, an Assistant City Manager, and the Chief Accountant. Signatures shall be affixed to all City checks via facsimile signatures, made with a secure laser check printing system or through handwritten signatures affixed to each check. Component unit checks shall be signed in compliance with the bylaws of each corporation. G. Compliance with Council Policy Statements The Financial Management Policy Statements will be reviewed every two years and updated, revised or refined as deemed necessary. Policy statements adopted by City Council are guidelines, and occasionally exceptions may be appropriate and required. Exceptions to stated policies will be specifically identified and the need for the exception will be documented and explained to City Council and/or the City Manager.
II. FINANCIAL CONSULTANTS The City will employ qualified financial advisors and consultants as needed in the administration and management of the City’s financial functions. These areas include but are not limited to audit services, debt administration, delinquent tax collection attorney, and financial modeling. The principal factors in the selection of these consultants will be experience/expertise, ability to perform, the services offered, references, and methodology to name a few. In no case should price be allowed to serve as the sole criterion for the selection.
A. Selection of Auditors At least every five years, the City shall request proposals from qualified firms, including the current auditors if their past performance has been satisfactory. The City Council shall select an independent firm of certified public accountants to perform an annual audit of the accounts and records, and render an opinion on the financial statements of the City.
• It is the City's preference to rotate auditor firms every five years to ensure that the City's financial statements are reviewed and audited with an objective, impartial, and unbiased point of view. The rotation of the audit firm will be based upon the proposals received, the qualifications of the firm, and the firm's ability to perform a quality audit.
• However, if through the proposal and review process, management and the Finance Committee select the current audit firm, then, it is the City’s preference that the lead audit partner be rotated as well as the lead reviewer after a maximum of five years.
• Annually, the independent auditor will provide a letter of engagement to the City Council for annual audit services.
193
B. Arbitrage While the City is responsible to ensure that the records are in order, the calculations made, reporting completed, and filings made, the actual arbitrage calculation and reporting shall be contracted out to a qualified firm.
• The City’s Chief Accountant and the Arbitrage Consultant shall complete a risk assessment of positive arbitrage on each bond issue annually to determine the necessity for a calculation of positive/negative arbitrage in the current year.
• All bond issues in accordance with arbitrage regulation shall have each 5th year and final arbitrage calculations completed.
• Requests for proposals and statement of qualifications are to be solicited at least every five years.
• There is not a requirement for rotation.
C. Delinquent Tax Collection Attorney Due to the nature and expertise required, the City shall hire a delinquent tax collection attorney to collect delinquent taxes, represent the City in filing bankruptcy claims, foreclose on real property, seize personal property, and represent the City in court cases and property sales.
• The City shall contract for a delinquent tax collection attorney either through Fort Bend County in conjunction with the contract for billing and collection of the City’s property taxes or shall contract directly with an attorney.
• The City shall review delinquent tax collection services and determine if they choose to contract direct or contract through the County either at the end of a direct contract for delinquent tax services or annually if contracted with Fort Bend County.
• If the City chooses to contract directly for delinquent tax collection services, requests for proposals and statements of qualifications are to be solicited at least every five year.
• There is not a requirement for rotation.
D. Bond Counsel Bond Counsel to the City has the role of an independent expert who provides an objective legal opinion concerning the issuance and sale of bonds and other debt instruments. As bond counsel are specialized attorneys who have developed necessary expertise in a broad range of practice areas, the City will always use a consultant for these services. Generally, bonds are not marketable without an opinion of nationally recognized bond counsel stating that the bonds are valid and binding obligations stating the sources of payment and security for the bonds and that the bonds are exempt from State and Federal income taxes.
• Due to the complexity of the City’s financial structure and the benefits that come with the history and knowledge of the City, the contract with Bond Counsel shall be considered evergreen, however with a termination clause.
• In order to ensure that the City is still receiving services for fair market value, staff will conduct a survey every five years of bond counsel fees and present a comparison and analysis to the City Manager and Finance/Audit Committee.
E. Financial Advisory Services
194
The City issues various types of securities to finance its capital improvement program. Debt structuring and issuance requires a comprehensive list of services associated with municipal transactions, including but not limited to: method of sale; analysis of market conditions; size and structure of the issue; preparation of disclosure documents; coordinating rating agency relations; evaluation of and advice on the pricing of securities; assisting with closing and debt management; calculating debt service schedules; and advising on financial management.
• As financial advisors to governmental entities have developed the necessary expertise in a broad range of services, the City will use a consultant for these services, until such time that the City wishes to bring these services in-house.
• Due to the complexity of the City’s financial structure and the benefits that come with the history and knowledge of the City, the contract with the Financial Advisor shall be considered evergreen, however with a termination clause.
• In order to ensure that the City is still receiving services for fair market value, staff will conduct a survey every five years of Financial Advisory fees and present a comparison and analysis to the City Manager and Finance/Audit Committee.
F. Depository Bank Pursuant to State law, the City of Sugar Land may approve a depository services contract whose term does not exceed five years. There is no requirement for rotation. The City of Sugar Land will select its official banking institution through a formal process based on best value in order to provide the City with the most comprehensive, flexible, and cost-effective banking services available.
III. BUDGET AND LONG RANGE FINANCIAL PLANNING Establish guidelines for budgeting to ensure a financially sound City and to establish a long-range financial planning process that assesses the long-term financial implications of current and proposed operating and capital budgets.
A. Balanced Budget The City Manager shall file annually, a balanced budget for the ensuing fiscal year with City Council in compliance with state law and the City Charter.
In addition, it is expected that the annual operating budget will be structurally balanced. A structurally balanced budget is further defined as recurring revenues funding recurring expenditures and adherence to fund balance policies. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. If economic conditions dictate that the City Manager file a structurally imbalanced budget, it shall be accompanied by a plan to return the budget to structural balance and the resulting five year financial forecast that reflects steps to be taken to return the budget to structural balance.
B. Current Funding Basis (Recurring Revenues) The City shall budget and operate on a current funding basis. Revenues and expenditures shall be budgeted on a cash basis. Expenditures shall be budgeted and controlled so as not to exceed current revenues. Recurring expenses will be funded exclusively with recurring revenue sources to facilitate operations on a current funding basis.
C. Use of Non-Recurring Revenues
195
Non-recurring revenue sources, such as a one-time revenue remittance or fund balance in excess of policy can only be budgeted / used to fund non-recurring expenditures, such as capital purchases or capital improvement projects. This will ensure that recurring expenditures are not funded by non-recurring sources. The following expenditures are considered non-recurring for budgetary purposes:
1. Sales Tax Incentive Grant Payment 2. Transfers to Replacement Funds (Fleet and High Technology) 3. Transfers to Capital Projects Funds equal to the net revenues (net of incentive grants) from Sales Tax
Incentive Agreements 4. Capital Expenditures 5. Contingency Funds
The following revenues are considered non-recurring in the definition of a structurally balanced budget:
1. Grant Revenues 2. Red Light Camera proceeds 3. Sales tax from Incentive Agreements 4. Dissolution Proceeds 5. Reimbursements for One Time Items
D. Tax Rate The City must levy a tax rate sufficient to generate revenues that will meet outstanding debt obligations, net of outside funding sources (transfers from Tourism and Utility Funds). The City Manager will recommend a tax rate that the City finances require in order to operate efficiently, yet effectively, and meets the City Council’s expectations of services provided and service levels. As economic conditions permit, the City Manager will recommend a tax rate not greater than the effective tax rate plus 3%. The goal is not to exceed an average annual increase in the residential tax bill of 3% unless the voters approve a general obligation bond referendum. The following shall be taken into account in managing growth in the average tax bill: property revaluation, tax rate adjustments and/or changes to the residential homestead exemption. The effective tax rate is defined as the tax rate that raises the same amount of total tax revenue in the current year as the prior year’s tax rate for properties taxed in both years. The effective tax rate is calculated based on a formula mandated by the state truth in taxation laws, and excludes new property value. Depending on valuation changes, the effective tax rate may be higher or lower than the prior year’s tax rate and generate the same amount of total property tax levy. The only increase in tax revenue is from new value added to the tax roll since the prior year. E. Homestead Exemption Annually the City Manager shall review the homestead exemption. When the financial health of the City’s finances and the economic and market conditions of the local economy justify, the City Manager shall recommend an increase to the homestead exemption to minimize the impact of revaluation on homeowners. In accordance with state statute, a recommended change in the homestead exemption shall be presented to Council for approval prior to July 1. The total exemption percentage granted shall not exceed the state limitation of 20%.
F. Over-Age Exemptions and Disabled Persons Exemption The City shall grant a $70,000 over-age exemption and disabled persons exemption each year when economic and financial conditions allow. This amount shall remain stable during the period in which the City is considering adjusting the homestead exemption.
196
If a tax freeze were ever implemented for over-age and disabled persons, these exemptions would be reduced to zero.
G. Sales Tax Sales tax used to fund recurring operations shall be capped at 55%. As sales tax revenue fluctuates due to changes in economic conditions, the City shall endeavor through long-term strategies to reduce its reliance on sales tax revenues for funding recurring operating expenditures. The goal is to maintain sales tax for operations at 50% or less.
H. Sales Tax from Incentive Grant Agreements 1. Sales tax revenues generated from incentive grant agreements will not be used to fund recurring
operating expenditures but rather non-recurring capital purchases, economic development projects or capital improvement projects.
2. As the economic development sales tax is intended for use to promote economic development activities, the City shall strive to fund incentive agreements from economic development sales tax first, then from general fund sales taxes.
3. The portion of the City’s sales tax adopted for property tax reduction shall not be included in the calculation of incentive grants.
I. Sales Tax Transfer for Pay-As-You-Go Capital Projects As discussed in Section VII (G-2), to ensure that the City does not become overly reliant on sales tax revenues for operating needs, a transfer from General Fund sales tax to fund pay-as-you-go capital projects will be budgeted with a target of 10% of the annual General Fund budgeted sales tax, when it is financially feasible. The long-term goal is to adequately fund rehabilitation through ongoing maintenance. J. Water/Wastewater Transfer for Pay-As-You-Go Capital Projects As discussed in Section VII (G-2), the transfer from the City's Utility Fund to fund pay-as-you-go capital projects will be budgeted at a target of $2,000,000, when financially feasible. It will be based on the financial health of the Utility Fund with the long-term goal of adequately funding rehabilitation. K. Revenue Estimating for Budgeting In order to protect the City from revenue shortfalls and to maintain a stable level of services, the City shall use a conservative, objective, and analytical approach when preparing revenue estimates. The process shall include analysis of probable economic changes and their impacts on revenues, historical collection rates, and trends. This approach should reduce the likelihood of actual revenues falling short of budget estimates and should avoid mid-year service changes. The Utility Fund water and wastewater revenues will be budgeted based on an average year’s rainfall/consumption. The City will anticipate neither drought nor wet conditions. Adjustments to utility rates shall be made based on revenue requirements over the five year forecast for the utility fund. L. Employee Compensation When funding is available, the proposed budget shall include an amount adequate to cover an overall average performance and merit increase as determined annually by the City Manager. This amount will be calculated for each department, based on budgeted salaries for the year, and will be placed in the appropriate budget accounts. The City does not give cost of living increases. Other than adjustments due to changes in the compensation plan, salary increases are to be earned through merit and/or promotion increases.
197
The City’s compensation plan shall be approved by City Council and administered by the City Manager as identified in the City Charter. All employees shall be paid within the approved budget and established salary ranges. M. Budget Management The budget is adopted by City Council through one reading of an ordinance. Upon approval, the budget can be either amended or adjusted based on the level of changes needed.
• Amendment- an increase to the overall appropriation in the fund or capital project. Must be approved by City Council through one reading of an ordinance.
• Adjustment- a reallocation of funds between departments without changing the total operating fund budget. Must be approved by the City Manager
Operating Budget Adjustments The City Manager is responsible for managing the operating budget after it is formally adopted by City Council, including the transfer of funds within program, between programs, between departments, and expenditure of contingency funds as long as there is no change in service levels as a result of the adjustments. The City Manager may further delegate levels of authority for the daily operation of the budget.
Operating Budget Amendments In order to preserve projected fund balances/ ending balances based on projected revenues and expenditures for the current fiscal year, City Council will amend the annual operating budget for all funds, excluding capital improvements funds, as set forth in the projections. City Council will amend the current fiscal year budget to projections annually through adoption of an ordinance amending the budget. Contracts or purchases presented for City Council approval shall identify the budgeted amount for the item within the current approved budget. A budget amendment by City Council is only necessary if the total appropriation for the fund is increased. This could occur under, but is not limited to, the following situations:
1. The budgeted appropriation will be exceeded at the fund level prior to year end. 2. Acceptance of a grant that was not included in the annual budget. 3. Appropriation from fund balances for items that were not budgeted. 4. A donation or sponsorship that exceeds estimated revenues and cannot be absorbed in contingency
funding. At year end, the annual operating budget will be amended by ordinance through projections and will reflect adjustments that were approved by the City Manager.
Capital Projects Budget Amendments As capital projects are budgeted on a project length basis and not a fiscal year basis, a project budget needs approval of a budget amendment when one of the following applies:
1. Increase to project funding with a corresponding increase in revenues a. Inter-local Agreements b. Award of a grant to enhance or expand the project
2. Reallocation of funding from one capital project to another 3. Increase to project funding from the Capital Projects Fund Balance 4. Reduction to project budgets as discussed below
198
Capital Project budgets shall be amended (reduced) when construction bids come in significantly under estimates, project estimates shall be adjusted to reflect the construction bid plus a sufficient contingency and other project needs, and the remaining budget shall be reduced as necessary to reflect savings. When a project is funded from the issuance of debt, if the debt has not been sold at the time of the budget reduction, the revenue budget for bond proceeds shall be reduced accordingly.
N. Operating Deficits The City shall take immediate corrective actions if at any time during the fiscal year expenditure and revenue re-estimates are such that an operating deficit is projected at year end. Corrective actions in order of precedence are:
1. Reduce transfers to the Capital Improvement Fund for pay-as-you-go CIP. 2. Deferral of capital purchases 3. Expenditure reductions 4. Hiring freezes 5. Freeze merit increases 6. Use of fund balance, including Replacement Fund balances. 7. Increase fees 8. Lay-off employees
Short-term loans shall be avoided to balance the budget. The use of fund balance, which is a one-time revenue source, may be used to fund an annual operating deficit, only with a subsequent approval of a plan to replenish the fund balance if it is brought down below policy level. O. Five-year Forecast of Revenues and Expenditures A five-year forecast of revenues and expenditures shall be prepared in conjunction with the annual budget process for the following funds:
• General Fund • Debt Service Fund • Tourism Fund • Water/Wastewater Utility Fund • Surface Water Fund • Airport Fund • Economic Development Corporations • (Five-Year Capital Improvement Program addressed in Capital Expenditures and Improvements)
The forecast assesses long-term financial implications of current and proposed policies, programs, and assumptions that develop appropriate strategies to achieve the City's goals. The forecast will provide an understanding of available funding; evaluate financial risk; assess the likelihood that services can be sustained; assess the level at which capital investment can be made; identify future commitments and resource demands; and identify the key variables that may cause change in the level of revenue. The forecast will be used to identify anticipated financial issues so that a plan can be developed to correct anticipated issues before they become reality.
199
IV. REVENUES AND OTHER RESOURCES The City shall strive to maintain a balanced and diversified revenue system to protect the City from fluctuations in any one source due to changes in local economic conditions, which may adversely impact that source. The Office of Budget & Research shall maintain a revenue manual documenting the various revenue sources of the City and how those revenues are derived and estimated. A. Property Taxes
a. Taxes on Airport Value- Property taxes collected on taxable property at the Airport will be transferred to the Airport Fund to use for operations and development. This will ensure that users paying the property tax will see a direct benefit to the Airport.
b. Rebates to Municipal Utility Districts (MUDs) – As stipulated in the individual utility agreements, the City has agreed to rebate a portion of City taxes collected on properties within in-city MUDs back to the districts through various utility agreements. Rebate payments shall be calculated based on the taxes collected by the City on properties within the district since the point of the last rebate calculation (quarterly or semi-annually depending on the MUD), less any refunds given on those properties during that period.
c. Payments to Tax Increment Reinvestment Zones (TIRZ)- The City has several TIRZ established within the City. Taxes paid to the City on properties in each zone are paid to each TIRZ annually; payments due shall be adjusted for any refunds given on those properties since the last TIRZ payment was made.
B. Sales Tax Revenue
a. Monthly, the Economic Development Corporations will be allocated their percentage of the actual monthly sales tax remittances.
b. Of the remaining monthly amount available to the City, funds will be allocated first to General Fund operations, based upon the budgeted sales tax for operations, to ensure operating expenditures are funded. Transfers of Sales Tax to the Capital Projects Fund shall be made upon funds availability.
c. Each month the City will ensure that the cumulative sales tax for operations is met and will appropriately adjust the transfer to the Capital Improvement Fund as necessary.
d. Actual sales tax revenue received above the amount budgeted on an annual basis and over the fund balance policy will only be used to fund non-recurring expenses or be transferred to the Capital Improvement Fund for pay-as-you-go capital improvement projects.
e. Sales Tax from Sale of Aircraft i. Sales/Use tax remitted to the City that is determined to be from the sale/purchase of
aircraft at the City’s Airport will be transferred to the Airport Fund, excluding the percent allocated to the Economic Development Corporations.
ii. The proceeds that are allocated to the Economic Development Corporations will be identified as potential funding for Airport projects that legally meet the requirements of the Corporations.
200
C. Administrative Services Charges The City shall determine annually the administrative services charges due to the General Fund from the enterprise funds for overhead and staff support using a cost allocation model. D. Utility Transfer to the Debt Service Fund for Assumed Water/Wastewater Debt The Utility Fund shall transfer to the Debt Service fund an amount/percent calculated annually for water/wastewater infrastructure debt assumed by the City due to annexation and dissolution of municipal utility districts.
a. The goal is to have water/wastewater debt funded by water/wastewater revenues as much as possible within the financial resources of the Utility Fund.
b. The City’s intent is to fund a transfer amount that equates to 100% of the annual debt service requirements for water/wastewater debt in the Debt Service Fund beginning with fiscal year 2013.
c. If the City should assume additional debt from municipal utility districts in the Debt Service Fund, the annual transfer for water/wastewater infrastructure debt will be reviewed and recalculated, if necessary.
E. Surface Water Revenues The City will maintain a Surface Water Fund to account for revenues and expenses associated with the mandated reduction in groundwater usage.
a. All participants in the City’s Groundwater Reduction Plan will pay into the fund an amount based on water supplied at a rate established per 1,000 gallons (GRP fee).
b. The GRP fee shall be paid monthly based on metered water pumped from groundwater sources.
c. City customers will be billed a surface water fee based on billed water consumption. The City shall contribute monthly GRP fees to the Surface Water Fund for City customers.
F. Water/Wastewater Billings Water, wastewater and surface water charges are billed in arrears, as customer meters are read monthly for the previous month’s water usage. At year end, revenues are accrued to adjust revenues to full accrual basis but during the year, revenues are recorded on a cash basis (when billed). G. Revenue Collections The City shall maintain high collection rates for all revenues by monitoring monthly receivables. The City shall follow an aggressive, consistent, yet reasonable approach to collecting revenues to the fullest extent allowed by law for all delinquent taxpayers and others overdue in payments to the City.
a. The City shall contract for collection of outstanding receivables when it makes economic sense for the City to do so.
b. Write-off of Un-collectible Receivables (excludes court fines and warrants) Receivables shall be considered for write-off as follows:
i. Undeliverable mail – accounts that remain outstanding for 6 months and all steps have been exhausted
ii. State Statute authorizing the release or extinguishment, in whole or in part, of any indebtedness, liability, or obligation, if applicable
iii. Accounts outstanding for 3 years, identified as uncollectible, and all attempts to collect have been taken
201
iv. The write-off of uncollected accounts is a bookkeeping entry only and does not release the debtor from any debt owed to the City.
H. User Fees The City shall design, maintain, and administer a revenue system that will assure a reliable, equitable, diversified and sufficient revenue stream to support desired City services.
1. General Fund a. For services that benefit specific users the City shall establish and collect fees to recover the
costs of those services. b. Where services provide a general public benefit, the City shall finance those services through
property and sales taxes. c. For services that provide both specific benefits and a general public benefit, it may be
appropriate to subsidize from property and sales tax revenues. d. Costs of Services are defined as full-cost; direct, indirect, and overhead. e. Factors in setting of fees shall include but not be limited to: market and competitive pricing,
effect on demand for services, and impact on users, which may result in recovering something less than full cost.
2. Enterprise Funds a. Utility rates and other fund user fees shall be set at levels sufficient to cover operating
expenditures (direct and indirect), meet debt obligations and debt service coverage, provide pay-as-you-go funding for capital improvements, and provide adequate levels of working capital.
b. The City shall seek to eliminate all forms of subsidization between the General Fund and Enterprise Funds
c. The Five-Year Financial Plan shall serve as the basis for rate increase considerations. d. If necessary, the Five-Year Financial Plan shall be built around smaller rate increases annually
versus higher rate increases periodically. Working with the department or office, the Office of Budget & Research will determine the cost for each service and determine a full-cost price. Once a fee has been proposed for a particular service, the fee will be compared to market, evaluated for potential effects on users such as low-income households, market demands of service, etc. A fee will then be recommended to the City Manager and City Council based on all information gathered through the fee evaluation. User fees shall be adjusted by the Houston- Sugar Land- Baytown MSA CPI annually as part of the budget process, and a fee ordinance shall be adopted at the beginning of each fiscal year to reflect the fee revisions. I. Non-Resident Surcharges For services provided to municipal utility districts or individuals who reside outside the city limits, the City may assess an out-of-city service fee or non-resident user fee. The surcharges shall be set either as an additional percentage fee or a separate fee for non-residents and can be established by ordinance or by contract.
V. EXPENDITURES AND SERVICES Identify services, establish appropriate service levels and administer the expenditure of available resources to assure fiscal stability and the effective and efficient delivery of those services.
202
A. Departmental & Office Business Plans Departments and Offices shall prepare a business plan to define their operating objectives.
a. The business plan should provide a link between the budget and the services provided; there should be no gaps or holes in accountability, either in accounting for resources provided or in defining services delivered.
b. The business plan shall include an organizational chart, service description and service levels, and measures that indicate how well the service is being delivered.
c. The business plan shall include an explanation of how services are delivered (by city staff or contracted) and expected results of the service delivery.
B. Annual Program of Services Annually, as part the budget process, a program of services for each program will be established for the ensuing year. The program of services will include a summary of services and service levels from the business plan, as well as service level expectations and staffing levels. C. Maintenance of Capital Assets Within the resources available each fiscal year, the City shall maintain capital assets and infrastructure at a sufficient level to protect the City’s investment, to minimize future replacement and maintenance costs, and to maintain service levels. D. Periodic Program/Service Reviews The City Manager and staff shall undertake periodic reviews of City programs and services for both efficiency and effectiveness. Outsourcing and contracting with other governmental agencies and/or the private sector will be evaluated as alternative approaches to service delivery. Programs or services determined to be inefficient and/or ineffective shall be recommended through the annual budget process to be reduced in scope or eliminated. E. Outsourcing of City Services The City provides many municipal services to its citizens covering a wide variety of disciplines. Attempting to perform all of these services in-house could dilute the City’s efficiency and not be cost effective. Two of the management tools utilized by the City to maximize efficiency and cost effectiveness are outsourcing and managed competition processes, the mere consideration of which provides economic benefits that flow from competition. The economic benefits of competition include lower costs and improved quality of performance irrespective of whether a given service is ultimately performed in-house or outsourced.
VI. FUND BALANCE/WORKING CAPITAL Maintain the fund balance and working capital of the various operating funds at levels sufficient to protect the City’s creditworthiness as well as its financial position during emergencies or economic fluctuations. Should the budgeted fund balance drop below the minimum identified by the policy below, the City should establish a plan to replenish the balances within two years. A. Governmental Fund Balances There are five categories of Fund Balance in all governmental funds, not all will always be present. The categories are defined below:
1. Non-spendable- cannot be spent due to being non-spendable in form or the city being legally or contractually required to maintain this amount intact.
203
2. Restricted- balances are subject to external restrictions from creditors, grantors, contributors, or laws of other governments. 3. Committed- use of funds is only for specific purposes as determined by City Council. City Council will approve obligations of funds such as multi-year contracts prior to the end of the fiscal year. 4. Assigned- intended use of balances for specific purposes is established by the City Council or delegated to the City Manager that is neither restricted or committed and includes the remaining positive balance of all governmental funds except the General Fund. Balances for encumbrances, other than those committed by City Council, fall into this category. 5. Unassigned- balances are available for any purpose; excess fund balances after above categories have been deducted. This type of balance is reported in the General Fund and negative fund balances in other than General Fund.
B. General Fund Unassigned Fund Balance The City shall maintain the General Fund unassigned fund balance equivalent to three months of normal recurring operating costs, based on current year budgeted expenditures. If the fund balance exceeds this amount, the amount in excess of policy requirements may be utilized to fund one-time expenditures in the next fiscal year’s budget. Other governmental operating funds that do not have a policy minimum defined shall adhere to the general fund balance policy. C. The City will typically use Restricted fund balances first, followed by Committed resources, and then Assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend Unassigned resources first to defer the use of these other classified funds. D. Working Capital of Enterprise Operating Funds In enterprise operating funds, the City shall maintain working capital sufficient to provide for reserves for emergencies and revenue shortfalls, specifically in the Utility and Airport Funds. Enterprise funds without major infrastructure or assets will have no minimum balance requirement. A cash operating reserve will be established and maintained as follows: 1. Utility Fund - 25% of the current year's budget appropriation for recurring operations and maintenance. 2. Airport Fund - 25% of the current year's budget appropriation for recurring operations and maintenance,
excluding fuel for resale. 3. Surface Water Fund – 50% of the current year’s budgeted expenses. Funds in the reserve may be utilized
as a general purpose reserve without limitation to type (debt, capital expense, etc). The cash operating reserve is derived by dividing the total cash equivalents balance by recurring operating expenses. E. Use of Fund Balance/Working Capital Fund Balance/Working Capital shall be used only for emergencies, non-recurring expenditures/ expenses, or major capital purchases that cannot be accommodated through current year savings. Should such use reduce balances below the level established as the minimum for that fund, restoration recommendations will accompany the request/decision to utilize said balances. F. Debt Service Funds The City shall maintain the debt service fund balance at 10% of annual debt service requirements OR a fund balance reserve as required by bond ordinances, whichever is greater.
204
G. Internal Service Funds
1. Fleet Replacement Fund-The Fleet Replacement Fund reserve will be maintained based upon a lifecycle or useful life replacement plan to ensure adequate fund balance required for systematic replacement of fleet vehicles. Fund Balance shall not be less than 10% of the total inventory asset value.
2. Technology Replacement Fund- The High Technology Replacement Fund reserve will be maintained based upon a lifecycle or useful life replacement plan to ensure adequate fund balance required for systematic replacement of technology. Fund Balance shall not be less than 10% of the total technology asset value.
3. Employee Benefits Fund- The Employee Benefits Fund is funded through City and employee contributions. Estimated costs shall be determined during each budget year and the contributions adjusted accordingly. There is no minimum balance for this fund.
H. Economic Development Corporations As sales taxes fluctuate due to changes in the economy, the SLDC and SL4B Corporations shall maintain an unreserved fund balance of no less than 10% of budgeted sales tax collections.
VII. CAPITAL EXPENDITURES AND IMPROVEMENTS City staff will review and monitor the state of the City’s capital equipment and infrastructure annually, setting priorities for its replacement and renovation based on needs, funding alternatives, and availability of resources. A. Capitalization Threshold for Tangible Capital Assets Tangible capital items should be capitalized only if they have an estimated useful life of at least one year following the date of acquisition or significantly extend the useful life of the existing asset and cannot be consumed, unduly altered, or materially reduced in value immediately by use and has a cost of not less than $5,000 for any individual item. The capitalization threshold of $5,000 will be applied to individual items rather than to a group of similar items. (i.e.: desks, chairs, etc.) Computer software, regardless of cost, will not be capitalized. To maintain adequate control over non-capitalized tangible items, items costing $1,000 to $4,999 will be monitored and tracked through the City’s financial software system. B. Five-Year Capital Improvement Plan (CIP) The City shall annually prepare a five-year capital improvement plan based on the needs for capital improvements and equipment, the status of the City’s infrastructure, replacement and renovation needs, and potential new projects. Capital projects are improvements or additions to the City's physical plant/facilities and become part of the City's asset inventory. Capital projects can be further categorized into land, buildings, improvements other than buildings, and infrastructure, which includes roads, sidewalks, bridges, utility lines, etc. Capital costs typically consist of preliminary design, final design, and construction, and may involve the acquisition of land or easements. For every project identified in the plan, a project scope and project justification will be provided. Also, project costs shall be estimated, funding sources identified and annual operation and maintenance costs computed.
205
Citizens, Parks Board and the Planning and Zoning Commission will be provided opportunities to review the list of CIP projects for the Five-Year Capital Improvement Plan and may suggest additions and/or changes to the plan as appropriate. Pursuant to the City Charter, the Planning & Zoning Commission makes recommendations to the City Manager and the City Council on the City’s Five-Year Capital Improvement Plan. The City Manager is charged with recommending a Capital Improvement Plan to City Council. Projects submitted, either by staff, through a neighborhood or citizen request, or through joint participation, will be reviewed in conjunction with the entire capital improvement program and submitted to City Council for final consideration. The Five-Year Capital Improvement Plan shall be filed and adopted with the annual budget. The Five-Year CIP shall be limited to the affordability limits identified in the long-range financial plans of the City, taking into consideration pay-as-you go, bond issuances, operating costs, etc. Projects that cannot be funded in the Five Year CIP will be included in the CIP for future reference as an appendix of unfunded requests. The City will establish and maintain Capital Project Funds based on various funding sources as identified below:
• General Capital Projects (non-bond) - includes projects funded from general fund sales tax transfers, corporation reimbursements, grants and other funding sources. Includes rehabilitation of infrastructure to extend its useful life.
• General Capital Projects (bond funds)- supported by proceeds of tax exempt bonds that are to be repaid from property taxes and interest earned thereon; projects funded from this source must be consistent with the uses identified in the bond documents.
• Utility Enterprise CIP (non-bond) - includes projects funded from revenues of the utility system. Includes rehabilitation of infrastructure to extend its useful life. Revenues are budgeted as a transfer from the Utility System Operating fund.
• Utility Enterprise CIP (bond funds) - supported by proceeds of tax-exempt bonds that are to be repaid from enterprise utility and surface water revenue sources. Bonds payable are recognized in the Utility Enterprise Fund and Surface Water Fund as long term liabilities.
• Airport Enterprise CIP (non-bond) - includes projects funded from revenues of Sugar Land Regional Airport and outside funding sources. Revenues are budgeted as a transfer from the Airport Operating fund or as grants from third parties (FAA/TxDOT).
• Airport Enterprise CIP (bond funds) - supported by proceeds of tax-exempt bonds that are to be repaid from enterprise airport revenues. Bonds payable are recognized in the Airport Enterprise Fund as long term liabilities.
Annually, through the budget process and at year-end, projects are to be reviewed and if identified as complete will be closed according to the Project Close out Procedure by Budget & Research and any remaining funds closed to the CIP fund balance, which can then be re-appropriated during the next fiscal year capital budget. Funds remaining from bond proceeds will only be used in accordance with the legal use of those funds. Appropriations for capital projects are for the life of the project; therefore re-appropriation of capital funding for budgeted projects will not be necessary.
1. Infrastructure Evaluation and Replacement/Rehabilitation
206
Water, wastewater, drainage, street lighting, streets and sidewalks, municipal facilities, and other infrastructure are fundamental and essential functions for public health and safety, environmental protections and the economic well-being of the City. As a result, the City’s CIP should be focused on ensuring that infrastructure is replaced or rehabilitated as necessary to protect the City’s investment, to minimize future replacement and maintenance costs, extend the useful life of the asset, and to maintain existing levels of service and accommodate growth.
Infrastructure will be replaced or rehabilitated at the end of its useable service life if it is financially feasible to do so. 2. If upgrades are warranted to meet current design standards, a cost/benefit analysis will be performed. (See Infrastructure Evaluation Policy)
C. Community Redevelopment Projects A Community Redevelopment Project is a capital project approved, funded, and implemented within an identified neighborhood for the purpose of upgrading public infrastructure to an established standard without regard to the remaining serviceable life of the infrastructure. Requests will be reviewed and prioritized in conjunction with the entire capital improvement program and within the City’s financial ability for pay-as-you-go funding, not to exceed ½ of one percent of the total City operating budget. There will be a dollar for dollar match to City funds from non-City third-party sources. (See Capital Improvement Projects for Community Redevelopment Policy) D. Joint Capital Improvement Projects The City will establish guidelines for City participation in Joint Capital Improvement Projects with community based organizations that would either add to or enhance the City’s Five-Year Capital Improvement Plan (See Joint Capital Improvement Policy) The projects must benefit the general public and not more than $100,000 will be set aside annually for the City’s participation in these type projects, funded through the Sugar Land 4B Corporation. The request will be reviewed, verified to ensure the request meets the criteria set forth in the policy, and prioritized in conjunction with the entire capital improvement program and within the financial ability of the Sugar Land 4B Corporation.
E. Replacement of Capital Assets on a Regular Schedule (Fleet and Technology) The City shall annually prepare a schedule for the replacement of its fleet and high technology capital assets. Funding for the replacement of these assets will be accomplished through the use of an annual depreciation structure charged to each participating fund at 100% of annual depreciation based on lifecycle or useful life of the asset. Within the resources available each fiscal year, the City shall replace these assets according to the Fleet and High Technology Replacement Policies. F. Capital Expenditure Financing The City recognizes that there are three basic methods of financing its capital requirements: Funding from current revenues; funding from fund balance/working capital as allowed by the Fund Balance/Working Capital Policy; or funding through the issuance of debt. Types of debt and guidelines for issuing debt are set forth in the Debt Policy Statements.
207
G. Pay-As-You-Go Capital Improvements 1. The City will pay cash for capital improvements within the financial affordability of each fund versus
issuing debt when funding capital improvements and capital purchases. This will reduce/minimize the property tax and utility rate impacts on Sugar Land citizens.
2. Pay-as-you-go projects shall be budgeted based on funding available from Revenues under Section III-
Revenues, subsection I and J. 3. Unless CIP balances are sufficient to pre-fund pay-as-you-go projects, scheduling of pay-as-you-go
capital improvement projects shall coincide with the collection and accumulation of sales tax and system revenues. CIP projects shall be initially scheduled based on the budgeted accumulation of funding. CIP projects funded by pay-as-you-go funding must receive approval from the Office of Budget & Research before they begin, to ensure funding is available.
H. Capital Projects Management Capital project status reports shall be completed by project managers monthly, and project status and issues shall be reported to the City Council quarterly.
a. Project Close Out- A project will be closed once the original scope of the stated project has been completed as determined by Engineering and the project manager.
b. Remaining Funds- Funds left in a project after completion shall be closed out and fall to the CIP fund balance. Engineering, Accounting and Budget will identify and close out projects on a quarterly basis to facilitate identification of funds that can be used for other projects.
c. Annual rehabilitation projects- unused funds budgeted for annual rehabilitation and repairs will close out at the end of each fiscal year if not encumbered.
VIII. DEBT Establish guidelines for debt financing that will provide needed facilities, land, capital equipment and infrastructure improvements while minimizing the impact of debt payments on current and future revenues. A. Use of Debt Financing Debt financing, to include general obligation bonds, revenue bonds, certificates of obligations, certificates of participation, lease/purchase agreements, and other obligations permitted to be issued or incurred under Texas law, shall only be used to purchase capital assets that cannot be prudently acquired from either current revenues or fund balance/working capital and to fund infrastructure improvements and additions. Debt will not be used to fund current operating expenditures. The City will pay cash for capital improvements within the financial affordability of each fund versus issuing debt when funding capital expenditures and capital improvements, which shall include but not be limited to sales tax, utility system revenues, developer fees, inter-local agreements, and state and federal grants. B. Debt Financing
1. Affordability The City shall use an objective analytical approach to determine whether it can afford to issue new general-purpose debt, both General Obligation bonds and Certificates of Obligation. This process shall compare City accepted standards of affordability to the current values for the City. These standards may include debt per capita, debt as a percent of taxable value, taxable value per capita, and tax rate. The process shall also examine the direct costs and benefits of the proposed expenditures. In addition, the analysis will evaluate the
208
capacity within the General Fund to take on the operating expenditures associated with the completion of the proposed capital improvements. When a project will have a significant impact on the operating budget, the tax rate shall be shifted from debt service to maintenance & operations to support the increased expenditures. Further debt capacity shall be evaluated based on the remaining debt service tax capacity. The decision on whether or not to issue new debt shall be based on these costs and benefits, current conditions of the municipal bond market, and City’s ability to “afford” new debt as determined by the aforementioned standards.
2. Debt Capacity The City shall complete an annual debt capacity assessment to ensure that proposed debt is affordable and contributes to the financial strength of the City. The debt capacity is the upper limit on the dollar amount of capital improvements that the City can afford to fund from debt.
Debt capacity calculations for long-term planning shall assume market rates for the average annual interest costs at the time the capacity is determined. The analysis shall not assume future refunding of any outstanding bonds and shall consider both debt service requirements on current and proposed debt.
For property tax supported debt, maximum capacity shall be determined by an amount of annual debt service that the City can absorb within the proposed tax rate allocation for debt based on assumed growth in assessed valuation. For revenue debt, maximum capacity shall be determined by the amount of annual debt service that the City can absorb within a proposed rate structure that has been reviewed with City Council and which can support the proposed debt within the additional bonds test as defined in the revenue bond covenants. The City shall not exceed debt capacity as defined through bond covenants or fall below bond coverage ratios for additional revenue bonds.
Factors that will be included in the annual debt capacity determination shall include:
• Existing debt obligations • Evaluation of revenue and expenditure trends • Various measures of debt burden on the community • Debt per capita • Debt to assessed value ratio • Taxable value per capita • Statutory or constitutional requirements • Market factors such as interest rates, credit ratings or market status
C. Certificates of Obligation Certificates of Obligation may be issued without voter approval to finance any public works project or capital improvement, as permitted by State law. However, it is the policy of the City to utilize Certificates of Obligation to finance public improvements in certain circumstances and only after determining the City’s ability to assume additional debt based on the standards identified above. Circumstances in which Certificates might be issued include, but are not limited to the following: • The City may issue CO’s when there is insufficient funding on a general obligation bond-financed capital
improvement;
209
• The City may issue CO’s when conditions require a capital improvement to be funded rapidly rather than waiting for a GO bond election;
• The City may issue CO’s for projects when the City can leverage dollars from others to reduce the City’s capital cost for a community improvement;
• The City may issue CO’s for projects when there is no other funding source available and the project is determined to be in the best interest of the City.
• The City may issue CO’s if it would be more economical to issue Certificates of Obligation rather than issuing revenue bonds; and
• The City may issue CO’s for projects for which the City will be reimbursed by Developer (principal plus interest)
D. General Obligation Bonds (GO) General Obligation bonds require voter approval. When the list of unfunded projects contains projects that the City Council wishes to fund but cannot afford, then the City will consider taking a GO Bond Proposition(s) to the voters.
1. Bond Elections- a. Timing of general obligation bond elections shall be determined by the inventory of current
authorized, unissued bonds remaining to be sold and the Five-Year Capital Improvement Program b. The total dollar amount of bond election propositions recommended to the voters may not exceed
the City's estimated ability to issue the bonds within a seven year period after the election passes. c. An analysis showing how the new debt combined with current debt impacts the City’s tax rate and
debt capacity will accompany every bond issue proposal. The analysis will also include the estimated impact on the operations and maintenance portion of the tax rate.
2. General Obligation bonds must be issued to accomplish projects identified in the bond referendum and associated material.
3. General Obligation bonds must be issued for projects that are in accordance with the wording in the bond propositions.
E. Revenue Bonds For the City to issue new revenue bonds, revenues, as defined in the ordinance authorizing the revenue bonds in question, shall be a minimum of 125% of the average annual debt service and 110% of the debt service for the year in which debt requirements are scheduled to be the greatest. Annual adjustments to the City’s rate structures for enterprise funds will be made as necessary to maintain the coverage factor. When the City issues CO’s for enterprise fund projects (airport), the City shall prepare a five year financial plan to ensure that the enterprise fund maintains bond coverage as if it were supporting revenue bonds. General purpose reserves in the Surface Water Fund shall be maintained at levels high enough to meet debt service payments should pledged revenues fall short of projections in addition to serving as a normal operating reserve. F. Debt Structures
• The City shall normally issue bonds with a life not to exceed 25 years for general obligation bonds and 25 years for revenue bonds, but in no case longer than the useful life of the asset.
• The City shall seek level or declining debt repayment schedules and shall seek to retire 50% of the total principal outstanding within 10 years of the year of issuance.
210
• There should be no debt structures that include increasing debt service levels in subsequent years, with the first and second year of a bond payout schedule the exception or as special situations may warrant.
• There shall be no “balloon” bond repayment schedules, which consist of low annual payments and one large payment of the balance due at the end of the term.
• There shall always be at least interest paid in the first fiscal year after a bond sale and principal payments starting generally no later than the second fiscal year after the bond issue.
• Normally, there shall be no capitalized interest included in the debt structure except for debt issuances reimbursing developers for infrastructure, which shall not exceed 2 years of capitalized interest.
G. Debt Refunding
The City’s financial advisor shall monitor the municipal bond market for opportunities to obtain interest savings by refunding outstanding debt. As a general rule, the net present value savings of a particular refunding should exceed 3.0% of the refunded maturities unless (1) a debt restructuring is necessary or (2) bond covenant revisions are necessary to facilitate the ability to provide services or to issue additional debt.
H. Interest Earnings and Remaining Bond Proceeds Interest earnings on bond proceeds will be limited to funding changes to the bond financed Capital Improvement Plan in compliance with the voted propositions, cost overruns on bond projects, or be applied to debt service payments on the bonds issued.
I. Sale Process The City shall use a competitive bidding process in the sale of debt unless the nature of the issue warrants a negotiated sale. The City will utilize a negotiated process when the issue is, or contains, a refinancing that is dependent on market/interest rate timing. The City shall award the bonds based on a true interest cost (TIC) basis. However, the City may award bonds based on a net interest cost (NIC) basis as long as the financial advisor agrees that the NIC basis can satisfactorily determine the lowest and best bid.
J. Underwriting Syndicates The City attempts to involve qualified and experienced firms, which consistently submit ideas to the City and financial advisors and actively participate in the City’s competitive sales in its negotiated underwritings. In conjunction with the City’s financial advisor, City staff will recommend the structure of underwriting syndicates, which will be effective for the type and amount of debt being issued.
K. Rating Agency Presentations Full disclosure of operations and open lines of communications shall be maintained with the rating agencies. City staff, with the assistance of financial advisors, shall prepare the necessary materials and presentation to the rating agencies. Credit ratings will be sought from one or more of the nationally recognized municipal bond rating agencies, currently Moody's Investor Services, Standard & Poor's, and Fitch Inc., as recommended by the City's financial advisor. M. Bond Ratings The City will prudently manage the General, Economic Development Corporations, and Enterprise Funds and attempt to issue and structure debt to help maintain or increase the current bond ratings. N. Lease/Purchase Agreements The City will use lease/purchase agreements for capital items (such as fire trucks) when it is cost-efficient and provides for more attractive terms than issuance of bonds.
211
IX. CASH MANAGEMENT AND INVESTMENTS To maintain the City's cash in such a manner so as to ensure the absolute safety of principal, to meet the liquidity needs of the City, and to achieve the highest possible yield. A. Investment Management
1. All aspects of cash/investment management shall be designed to ensure safety and integrity of the City's financial assets.
2. Cash/Investment management activities shall be conducted in full compliance with prevailing local, state, and federal regulations. (See City Investment Policy and Investment Strategy)
3. The City will utilize competitive bidding practices wherever practical, affording no special advantage to any individual or corporate member of the financial or investment community.
4. The City will only do business with City authorized broker/dealers and/or financial institutions as approved by Council and who have executed a written certification of their review of the City’s Investment Policy.
5. The City shall design and establish policies relating to a variety of cash/investment management issues, such as the eligibility and selection of various broker/dealers, safekeeping requirements, collateral requirements, delivery versus payment requirements, weighted average maturity requirements and such other aspects of the program, which necessitate standard setting in pursuit of appropriate prudence and enhanced protection of assets. (See Investment Policy)
6. Investments of the City shall be made with the exercise of judgment and care which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment.
B. Investment Strategy The City of Sugar Land maintains a consolidated portfolio in which it pools its funds for investment purposes. The City's investment program seeks to achieve safety of principal, adequate liquidity to meet cash needs, and reasonable yield commensurate with the preservation of principal and liquidity. Refer to the City’s Investment Strategy as adopted by City Council annually for detail. C. Interest Income Interest earned from investments shall be distributed to the funds from which the funds were provided. D. Arbitrage Investments and Reporting The City's investment position as it relates to arbitrage is as follows: Investments on bond proceeds will be made with safety of principal and liquidity in mind, but with a competitive rate of return. Bond proceeds will be invested in separate instruments and not commingled with other investment purchases. Arbitrage rebate calculations will be performed annually on all debt issues and funds set aside annually for any positive arbitrage. Arbitrage will be rebated to the IRS, as necessary. E. Depository The City of Sugar Land will select its official bank depository through a formal bidding process in order to provide the City with the most comprehensive, flexible, and cost-effective banking services available. The City will at a minimum, bid depository services every five years.
212
F. Collateralization of Deposits 1. The City of Sugar Land shall have pledged collateral held at an independent third-party institution and
evidenced by a written receipt.
2. The value of the pledged collateral should be marked to market monthly and shall be at least 102 percent of par or market value of the investments, whichever is greater.
3. Substitutions of collateral shall meet the requirements of the collateral agreement and have prior written approval. Collateral shall not be released until the replacement collateral has been received.
4. The pledge of collateral shall comply with the City's Investment Policy.
X. GRANTS
The City will seek, apply for, and effectively administer federal, state and local grants, which support the City's current priorities and policy objectives. A. Grant Guidelines The City shall apply and facilitate the application for only those grants that are consistent with the objectives and high priority needs identified by Council and City Management. Grant funding will be considered to leverage City funds. Inconsistent and/or fluctuating grants should not be used to fund ongoing programs. The potential for incurring ongoing costs, to include assumptions of support for grant-funded positions from local revenues, will be considered prior to applying for a grant. B. Grant Review and Acceptance All grant submittals shall be reviewed for their cash match requirements, their potential impact on the operating budget, and the extent to which they meet the City's goals. If there is a cash match requirement, the source of funding shall be identified prior to application. (Refer to City’s Inter-Departmental Grant Policy AC104) All grants awarded to the City of Sugar Land must be submitted to City Council for consideration and approval. If the funding is not already included in the annual budget, the budget shall be amended to reflect revenues and expenditures associated with the grant. C. Grant Termination and/or Reduced Grant Funding In the event of reduced grant funding, City resources will be substituted only after all program priorities and alternatives are considered during the budget process, unless the City is obligated through the terms of the grant to maintain the positions. The City shall terminate grant-funded programs and associated positions when grant funds are no longer available, and it is determined that the program no longer supports City goals and/or is no longer in the best interest of the City, unless the City has obligated itself through the terms of the grant to maintain the positions after the grant period ends.
213
ORDINANCE NO. 1932 AN ORDINANCE ADOPTING THE ANNUAL BUDGET FOR THE CITY OF SUGAR LAND, TEXAS, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013 AND ENDING SEPTEMBER 30, 2014, APPROPRIATING THE SUMS AS SET FORTH THEREIN, ADOPTING THE CAPITAL IMPROVEMENTS PROGRAM 2014 - 2018, AND ADOPTING A COMPENSATION PLAN. WHEREAS, section 6.03 of the City Charter requires: (1) That the city manager prepare an annual budget for the ensuing fiscal year; (2) That the city manager submit to the city council for its review, consideration and revision,
both a letter describing the proposed budget as well as a balanced budget for the forthcoming fiscal year, not later than sixty days prior to the end of the City’s fiscal year;
(3) That the budget, as adopted, set forth the funding for services, programs, and activities of the
various city departments and meet all fund requirements provided by law and required by bond covenants;
(4) That the budget include a multi-year capital improvement program and a current year capital
budget; (5) That the budget not be adopted or appropriations made unless the total of estimated revenues,
income and funds available are equal to or in excess of the budget or appropriations, except as otherwise provided by the Charter;
(6) That the budget be adopted by ordinance by one reading not later than the 25th day of the last
month of the fiscal year; and WHEREAS, Chapter 102 of the Texas Local Government Code requires: (1) That the city manager file the proposed budget with the city secretary before the 30th day before
the date the city council makes its tax levy for the fiscal year; (2) That the city council hold a public hearing on the proposed budget at least fifteen days after
the date the budget is filed with the city secretary but before the date the city council makes its tax levy, notice of which hearing is to be published as required by law; and
WHEREAS, all the requirements of the City’s Charter and State law have or will be met upon
passage of this ordinance; NOW, THEREFORE,
214
BE IT ORDAINED BY THE CITY COUNCILOF THE CITY OF SUGAR LAND, TEXAS:
Section 1. That the budget of the City of Sugar Land, Texas, for the fiscal year beginning October1, 2013, and ending September 30, 2014, as shown in attached Exhibit A, is adopted and the amountsspecified therein for the programs, services, and activities of the City' s various departments areappropriated as shown therein.
Section 2. That the Capital Improvements Program 2014 - 2018, as set forth in Exhibit B, isadopted.
Section 3. That the Compensation Plan, as set forth in Exhibit C, is adopted.
Section 4. That the budget as approved be filed with the City Secretary who in turn is authorizedand directed to comply with all filing, publication and other requirements set forth in Chapter 102 TexasLocal Government Code, including filing copies of this ordinance and the budget with the County Clerk ofFort Bend County, Texas, and including posting the cover page, record vote, property tax rates and suchother information on the City' s website as may be legally required.
APPROVED on one reading :: 2013, in compliance with section 6.03b) of the City' s Charter.
James ' . Thompson,' ayor
ATTEST: APP' OVED AS TO FORM:
w"
Glenda Gun. rmann, City Secretary
Attachments: Exhibit A—2013- 2014 BudgetExhibit B— 2014 - 2018 Capital Improvements ProgramExhibit C— Compensation Plan
215
ORDINANCE NO. 1928
AN ORDINANCE OF THE CITY OF SUGAR LAND, TEXAS, LEVYING A PROPERTY TAX
RATE FOR THE YEAR 2013; DIRECTING THE TAX ASSESSOR-COLLECTOR TO ASSESS,
ACCOUNT FOR, AND DISTRIBUTE THE PROPERTY TAXES AS HEREIN LEVIED.
WHEREAS, Section 26.05 ( a) of the Tax Code requires taxing authorities to adopt a property taxrate by September 30 of each year or within sixty days after receipt of the certified appraisal roll; and
WHEREAS, Section 26.05 ( a) of the Tax Code requires the total property tax rate be approved intwo components: ( 1) Maintenance and Operations; and( 2) Debt Service; NOW, THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF SUGAR LAND, TEXAS:
Section 1. That the property tax rate per $ 100. 00 valuation for the City of Sugar Land for taxyear 2013 is adopted as follows:
Maintenance and Operations 0. 17285
Debt Service 0. 13610
Total Tax Rate 0.30895
Section 2. THIS TAX RATE WILL RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR' S TAX RATE.
Section 3. That the recorded vote of the City Council on this ordinance is:
Council Members voting FOR adoption: James A. Thompson, Mayor; Himesh Gandhi,
At Large # 1; Joe R. Zimmerman, At Large # 2; Steve R. Porter, District 1; Bridget R.
Yeung, Mayor Pro Tem, District 2; Amy Mitchell, District 3; Harish Jajoo, District 4
Council Members voting AGAINST adoption: None
Council Members absent: None
Section 4. That this ordinance is adopted upon one reading in compliance with Section 6.03 ofthe City Charter.
APPROVE
7,6/1-41,11_,./ 2013.
Jades A. Tho pson, Mayor
AT ' ST:
41fr.,7, zaty _
Glenda dermann, City Secretary
APPROVED AS TO FORM:
216
Non-Exempt Salary Structure FY14
CITY OF SUGAR LAND SALARY STRUCTURE
FOR NON-EXEMPT POSITIONS FY14
Range Position Title Minimum Midpoint Maximum
N-0
1 COURIER $ 11.82 $ 15.01 $ 18.20
CUSTODIAN $ 24,586 $ 31,221 $ 37,856
RECEPTIONIST
N-0
2
ADMINISTRATIVE SECRETARY $ 12.41 $ 15.76 $ 19.10
COURT CLERK $ 25,813 $ 32,781 $ 39,728
CUSTOMER SERVICE REP
GENERAL MAINTENANCE WORKER I
PERMIT CLERK
RECORDS CLERK
VETERINARY TECHNICIAN
WARRANT CLERK
N-0
3
ADMINISTRATIVE SPECIALIST $ 13.04 $ 16.55 $ 20.08
BILLING/COLLECTION SPEC. I $ 27,123 $ 34,424 $ 41,766
CAFÉ ATTENDANT I
SOLID WASTE MONITOR
SR. PERMIT CLERK
TRAFFIC TECHNICIAN I
N-0
4
ACCOUNTS PAYABLE SPECIALIST $ 13.69 $ 17.52 $ 21.35
AIRPORT SERVICES REP $ 28,475 $ 36,442 $ 44,408
BILLING SPECIALIST II
BUYER I
CAFÉ ATTENDANT II
COURT SERVICES SPECIALIST
SR. SECRETARY
N-0
5
ANIMAL SERVICES OFFICER $ 14.50 $ 18.56 $ 22.62
BUILDING SERVICES TECHNICIAN $ 30,160 $ 38,605 $ 47,050
FLIGHT LINE CREW
GENERAL MAINTENANCE WORKER II
PARKS FACILITIES TECHNICIAN
218
Non-Exempt Salary Structure FY14
Range Position Title Minimum Midpoint Maximum
N-0
6
AIRPORT SPECIALIST $ 15.37 $ 19.68 $ 23.98
CONTRACT SERVICES MONITOR $ 31,970 $ 40,934 $ 49,878
HR SPECIALIST
PUMP & MOTOR TECHNICIAN I
PURCHASING SPECIALIST
RECORDS SPECIALIST
TREASURY SPECIALIST
WARRANT COORDINATOR
WATER QUALITY TECHNICIAN
N-0
7
AUTOMOTIVE TECHNICIAN I $ 16.30 $ 21.02 $ 25.75
COURT DOCKET COORDINATOR $ 33,904 $ 43,722 $ 53,560
CRIME SCENE TECHNICIAN
DEVELOPMENT REVIEW COORDINATOR
ENGINEERING SPECIALIST
EXECUTIVE SECRETARY
PUMP & MOTOR TECHNICIAN II
TELECOMMUNICATIONS SPECIALIST
N-0
8
ACCOUNTANT I $ 17.53 $ 22.61 $ 27.70
ADMINISTRATIVE SUPERVISOR $ 36,462 $ 47,029 $ 57,616
ANIMAL SHELTER SUPERVISOR
ASR SUPERVISOR
CODE ENFORCEMENT INSPECTOR
CREW CHIEF
DEPARTMENT ANALYST
ENVIRONMENTAL SERVICES INSPECTOR
EXECUTIVE ASSISTANT
FACILITIES COORDINATOR
LABORATORY TECHNICIAN
PERMIT CLERK SUPERVISOR
SR. FACILITY SERVICES TECH
TRAFFIC TECHNICIAN II, SIGNALS
UTILITIES OPERATOR
219
Non-Exempt Salary Structure FY14
N
-09
ACCOUNTANT II $ 18.76 $ 24.19 $ 29.64
ADMINISTRATIVE COORDINATOR $ 39,021 $ 50,315 $ 61,651
BUILDING INSPECTOR
CONSTRUCTION INSPECTOR
CONTRACT SERVICES COORDINATOR
ELECTRICIAN
EMERGENCY MANAGEMENT SPECIALIST
G.I.S. SPECIALIST
INFORMATION PROCESS TECHNICIAN
LEAD UTILITIES OPERATOR
MECHANIC
PLANS EXAMINER
PROJECT ANALYST
SANITARIAN
N-1
0
AUTOMOTIVE TECHNICIAN II $ 20.26 $ 26.33 $ 32.41
END USER SUPPORT SPECIALIST $ 42,141 $ 54,766 $ 67,413
LINE SUPERVISOR
SR. BUILDING INSPECTOR
SYSTEM ANALYST
WATER SERVICES SUPERVISOR
N-1
1
CRIME ANALYST $ 23.28 $ 30.26 $ 37.25
FIELD SUPERVISOR $ 48,422 $ 62,941 $ 77,480
FLEET SERVICES SUPERVISOR
INSTRUMENTATION & CONTROL TECHNICIAN
SR. CONSTRUCTION INSPECTOR
SR. CONTRACT INSPECTOR
SYSTEM ADMINISTRATOR
Effective October 1, 2013
Range Position Title Minimum Midpoint Maximum
220
Exempt Salary Structure FY14
CITY OF SUGAR LAND SALARY STRUCTURE
FOR EXEMPT POSITIONS FY14
Range Position Title Minimum Midpoint Maximum
E-0
1
BUDGET ANALYST $ 19.66 $ 24.97 $ 30.28
COMMUNICATIONS SPECIALIST $ 40,893 $ 51,938 $ 62,982
CONTRACTS COORDINATOR
ECONOMIC DEVELOPMENT COORDINATOR
GRAPHICS COORDINATOR zzz
E-0
2
BUDGET & MANAGEMENT ANALYST $ 21.23 $ 26.97 $ 32.71
EVENT COORDINATOR $ 44,158 $ 56,098 $ 68,037
MANAGEMENT ASSISTANT II
PARKS STREETSCAPE & DEVELOPMENT COORDINATOR
PLANNER II
PRINCIPAL ACCOUNTANT
RECREATION COORDINATOR
SAFETY COORDINATOR zzz
E-0
3
ACCOUNTS PAYABLE SUPERVISOR $ 22.93 $ 29.13 $ 35.32
BILLING SUPERVISOR $ 47,694 $ 60,590 $ 73,466
CODE COMPLIANCE COORDINATOR
FACILITIES SERVICES SUPERVISOR
HR BUSINESS PARTNER
PRODUCER / VIDEOGRAPHER
PROGRAMMER ANALYST
RECORDS SUPERVISOR
RECRUITMENT & BUSINESS SERVICES ADMINISTRATOR
SR. BUDGET ANALYST
SR. PLANNER
STORM WATER COORDINATOR
WATER QUALITY SUPERVISOR
221
Exempt Salary Structure FY14
Range Position Title Minimum Midpoint Maximum
zzz E-
04
ACCOUNTING SUPERVISOR $ 24.77 $ 31.46 $ 38.14
ADMINISTRATIVE MANAGER $ 51,522 $ 65,437 $ 79,331
AIRPORT OPERATIONS SPECIALIST
CONTRACTS MANAGER
DEPUTY COURT ADMINISTRATOR
DEPUTY TREASURY MANAGER
ENGINEER I
FINANCIAL ANALYST
LEAD PROGRAMMER ANALYST
PUBLICATIONS MANAGER
REAL PROPERTY MANAGER
RECORDS MANAGER
USER SERVICES SUPERVISOR
WATER CONSERVATION MANAGER
WEBSITE MANAGER zzz
E-0
5
ANIMAL SERVICES MANAGER $ 26.75 $ 33.98 $ 41.20
BUSINESS RETENTION MANAGER $ 55,640 $ 70,678 $ 85,696
CODE COMPLIANCE MANAGER
COMMUNITY OUTREACH MANAGER
COMPLIANCE MANAGER
CONCIERGE MANAGER
ENGINEER II
EVENT PRODUCTION MANAGER
FACILITIES PROJECT MANAGER
FLEET SERVICES MANAGER
IT PROJECT MANAGER
LINE SERVICES MANAGER
PRINCIPAL PLANNER
PROJECT MANAGER
RECREATION CENTER MANAGER
RISK MANAGER
SR. SANITARIAN
SURFACE WATER CHIEF OPERATOR
TOURISM & MARKETING MANAGER
TRAFFIC OPERATIONS MANAGER
WATER RESOURCES MANAGER
222
Exempt Salary Structure FY14
zzz E-
06
AIRFIELD & FACILITIES MANAGER $ 28.88 $ 36.70 $ 44.49
CONSTRUCTION SERVICES ADMINISTRATOR $ 60,070 $ 76,336 $ 92,539
DEPUTY BUILDING OFFICIAL
DEPUTY CITY SECRETARY
ENGINEER III
ENVIRONMENTAL MANAGER
FIELD OPERATIONS MANAGER
IT OPERATIONS MANAGER
PARKS DEVELOPMENT MANAGER
PARKS SUPERINTENDENT
STREET/DRAINAGE SUPERINTENDENT
SURFACE WATER PLANT MANAGER
E-0
7
ASSISTANT CITY ATTORNEY $ 31.49 $ 40.00 $ 48.49
DEPUTY CITY ATTORNEY $ 65,499 $ 83,200 $ 100,859
FACILITY OPERATIONS MANAGER
HR MANAGER
IT MANAGER
MUNICIPAL COURT ADMINISTRATOR
PURCHASING MANAGER
SR. ENGINEER
TRAFFIC ENGINEERING & CONTROLS MANAGER
TREASURY MANAGER
WATER QUALITY MANAGER
zzz
E-0
8
ASSISTANT CITY ENGINEER $ 34.32 $ 43.60 $ 52.86
ASSISTANT DIRECTOR OF AVIATION $ 71,386 $ 90,688 $ 109,949
ASSISTANT DIRECTOR OF BUDGET & RESEARCH
ASSISTANT DIRECTOR OF COMMUNICATIONS
ASSISTANT DIRECTOR OF PARKS & RECREATION
ASSISTANT DIRECTOR OF PUBLIC WORKS
ASSISTANT DIRECTOR OF WATER UTILITIES
COMMUNITY DEVELOPMENT ADMINISTRATOR
FIRST ASSISTANT CITY ATTORNEY
Effective October 1, 2013
Range Position Title Minimum Midpoint Maximum
223
Management & Elected Officials Salary Structure FY14
CITY OF SUGAR LAND SALARY STRUCTURE
FOR MANAGEMENT & ELECTED OFFICIAL POSITIONS FY14
Range Position Title Minimum Midpoint Maximum
M-0
1
ASSISTANT TO THE CITY MANAGER $ 37.41 $ 47.52 $ 57.62
BUILDING OFFICIAL $ 77,813 $ 98,842 $ 119,850
CHIEF ACCOUNTANT
CITY SECRETARY
DIRECTOR OF BUDGET & RESEARCH
DIRECTOR OF COMMUNICATIONS
DIRECTOR OF EMERGENCY MANAGEMENT
DIRECTOR OF PLANNING & CODE SERVICES
DIRECTOR OF SUPPORT SERVICES
DIRECTOR OF TRANSPORTATION & LONG-RANGE PLANNING
M-0
2
CITY ENGINEER $ 45.92 $ 57.40 $ 68.88
DIRECTOR OF AVIATION $ 95,514 $ 119,392 $ 143,270
DIRECTOR OF ECONOMIC DEVELOPMENT
DIRECTOR OF HUMAN RESOURCES
DIRECTOR OF INFORMATION TECHNOLOGY
DIRECTOR OF PARKS & RECREATION
DIRECTOR OF PUBLIC AFFAIRS
DIRECTOR OF PUBLIC WORKS
DIRECTOR OF WATER UTILITIES
FIRE CHIEF
POLICE CHIEF zzz
M-0
3
ASSISTANT CITY MANAGER UNGRADED
CITY ATTORNEY
CITY MANAGER
EXECUTIVE DIRECTOR
MUNICIPAL COURT JUDGE
EO-1
COUNCIL MEMBER $ 692.16
(Monthly)
EO-2
MAYOR $ 1,384.32
(Monthly)
zzz Effective October 1, 2013
224
Fire Salary Structure FY14
CITY OF SUGAR LAND FIRE
FY14 SALARY STRUCTURE
Ran
ge Hourly Hourly Hourly
Annual Annual Annual
Job Title Minimum Midpoint Maximum Job Title
FIREFIGHTER
F-1
$15.50 $18.21 $20.93
(2912 Hours Annually) $45,136 $53,028 $60,948
FIRE DRIVER
F2F
$18.37 $21.13 $23.88
(2912 Hours Annually) $53,493 $61,531 $69,539
FIRE LIEUTENANT/EMERGENCY SERVICES
F3F
$20.91 $24.05 $27.18
(2912 Hours Annually) $60,890 $70,034 $79,148
FIRE INSPECTOR/INVESTIGATOR
F3G
$29.28 $33.67 $38.05
FIRE LIEUTENANT/ADMIN DIVISIONS
(2080 Hours Annually) $60,902 $70,034 $79,144
FIRE CAPTAIN/EMBERGENCY SERVICES
F4F
$24.07 $27.08 $30.09
(2912 Hours Annually) $70,092 $78,857 $87,622
FIRE CAPTAIN/ADMIN DIVISIONS
F4G
$33.71 $37.91 $42.13
(2080 Hours Annually) $70,117 $78,853 $87,630
BATTALION CHIEF/EMERGENCY SERVICES
F5F
$27.24 $29.96 $32.69
(2912 Hours Annually) $79,323 $87,244 $95,193
BATTALION CHIEF/ADMIN DIVISIONS
F5G
$38.13 $41.94 $45.77
ASSISTANT FIRE MARSHAL
(2080 Hours Annually) $79,310 $87,235 $95,202
ASSISTANT FIRE CHIEF
F6G
$41.99 $47.24 $52.49
(2080 Hours Annually) $87,339 $98,259 $109,179
Effective October 1, 2013
225
Police, Detention & Dispatch Salary Structure FY14
CITY OF SUGAR LAND POLICE, DETENTION & DISPATCH
FY14 SALARY STRUCTURE
Hourly Hourly Hourly
Annual Annual Annual
Job Title Range Minimum Midpoint Maximum
PUBLIC SAFETY DISPATCHER - RECRUIT PTR
$15.95
$33,177
PUBLIC SAFETY DISPATCHER I - CERTIFIED PT1
$16.79 $18.89 $20.99
$34,922 $39,289 $43,654
PUBLIC SAFETY DISPATCHER II - CERTIFIED PT2
$18.89 $21.25 $23.61
$39,287 $44,203 $49,114
PSD SHIFT SUPERVISOR PT3
$22.25 $26.14 $30.04
$46,273 $54,379 $62,478
DEPUTY PS DISPATCH MANAGER PT4
$27.26 $32.03 $36.80
$56,693 $66,623 $76,546
PS DISPATCH MANAGER PT5
$32.71 $38.43 $44.16
$68,032 $79,943 $91,850
DETENTION OFFICER - RECRUIT PDR
$16.07
$33,434
DETENTION OFFICER - CERTIFIED PD1
$16.92 $20.30 $23.69
$35,195 $42,232 $49,271
POLICE OFFICER - RECRUIT P-1
$19.54
$40,644
POLICE OFFICER P-2
$23.83 $28.00 $32.17
$49,568 $58,241 $66,915
POLICE SERGEANTS P-3
$28.70 $33.01 $37.31
$59,688 $68,650 $77,605
POLICE LIEUTENANT P-4
$33.04 $37.17 $41.30
$68,728 $77,314 $85,904
POLICE CAPTAIN P-5
$37.37 $41.11 $44.84
$77,728 $85,503 $93,276
ASSISTANT CHIEF OF POLICE P-6
$41.16 $46.31 $51.45
$85,623 $96,314 $107,016
Effective October 1, 2013
226
Schedule of Depreciation FY12
For FY14 Fire Fee Calculation
FLEET
2010 CHEVY TAHOE UNIT#136 12,263$
FIRE TRUCK UNIT#124 59,389
SPARTEN FIRE TRUCK UNIT#130 32,941
REHABILITATION TRAILER 5,341
2005 PUMPER UNIT#117 39,846
PIERCE 75'AERIAL UNIT#128 L2 67,203
2008 F450 UNIT#108 5,976
FIRE TRUCK 2008 CRIMSON PUMPER UNIT #131 62,330
INFLATABLE DIVE TEAM BOAT 669
FIRELIGHT SKID UNIT-UNIT#140 1,117
2012 GATOR UNIT# 139 1,747
CHEVY IMPALA UNIT#133 2,018
2008 FUSION UNIT#106 3,294
2010 FIRE TRUCK UNIT#137 66,350
GOLF CART-UNIT#168 1,473
2010 CRIMSON LADDER TRUCK 52,277
Total Fleet Depreciation - FY12 414,233$
CAPITAL
GAS GENERATOR 233$
GAS GENERATOR-ENGINE 5 233
AUDIO/VISUAL SYSTEM AT FIRE ADMIN 2,922
THERMAL IMAGING CAMERA 1,415
AIR PACK #42 190
AIR PACK #45 190
AIR PACK #43 190
AIR PACK #44 190
MOTOR HOLMATRO PERSONAL POWER PLANT 439
RESCUE TOOL HOLMATRO TELESCOPIC RAM 298
RESCUE TOOL HOLMATRO TELESCOPIC MINI-RAM 236
MOTOR HOLMATRO PERSONAL POWER PLANT 439
RESCUE TOOL HOLMATRO COMBINATION SPREADER CUTTER 298
RESCUE TOOL HOLMATRO HYDRAULIC CUTTER 9" 351
STORAGE CONTAINER 40' PORTABLE 77
AUX, GENERATOR FOR ALT. EOC 1,447
GAS LINE AT EOC- FOR EOC GENERATOR 130
GENERATOR (GAS)- FIRE ST #5 1,029
AMPLIFIERS-PD,FIRE(ALL TYPES),MICROPHONES,PA SYS 406
GENERATOR ELECTRICITY(BACK-UP) 1,000
IN CAR VIDEO 854
FLAG POLES FIRE #1 250
SCBA SYSTEM BREATHING COMPRESSOR 3,000
INDOOR SPRINKLER SYSTEM FIRE #1 2,933
COMPACT DUO PUMP 993
COMPACT DUO PUMP 993
SPREADERS 4242 856
SWITCH SWTFD101 CATALYST 3560E 1,007
AIRMASK TESTER 104
AED-9300E 129
AED-9300E 129
FIRE STATION #5 - AMPLIFIERS-PD,FIRE,PA SYSTEM 258
HF-TRANSCEIVER/KENWOOD TS-570DG 45
ANTENNA B/W ACS 30MGH 90 FT 16$228
Schedule of Depreciation FY12
For FY14 Fire Fee Calculation
ACCESSORIES FOR KENWOOD TRANSCEIVER 43$
ACCESSORIES FOR KENWOOD TRANSCEIVER 36
WORKSTATIONS(4) 1,339
HOSE TESTER (FD1) 365
CROSSTRAINER EFX 546 390
FIT TESTING MACHINE 662
TREADMILL 483
PRECOR TREADMILL C956 478
THERMAL IMAGING CAMERA 1,411
THERMAL IMAGING CAMERA 1,411
BREATHING AIR COMPRESSOR 935
BUNKER GEAR WASHER/EXTRACTOR 1,214
THERMAL IMAGING CAMERA 1,500
FIRE STATION #2 GENERATOR 2,736
GEAR WASHER/EXTRACTOR 1,176
THERMAL IMAGER CAMERA 744
THERMAL IMAGER CAMERA 479
SWITCH 3560E 1,899
MOBILE RADIO XTL5000 264
MOBILE RADIO XTL5000 264
MOBILE RADIO XTL5000 264
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
MOBILE RADIO XTL5000 269
THERMAL IMAGING CAMERA 1,277
PRECOR CROSSTRAINER C546 393
WASHER FOR BUNKER GEAR 1,021
ZETRON TRANSPONDER 265
WORKSTATIONS(4) 650
MOBILE WORKSTATION PCFD164 776
MOBILE WORKSTATION PCFD207 776
WORKSTATIONS(4) 650
Total Capital Depreciation- FY12 50,952$
229
Schedule of Depreciation FY12
For FY14 Fire Fee Calculation
BUILDING
1500-WATT TOWER 552$
750-WATT TOWER 552
750-WATT TOWER 552
A/C UNIT AT FIRE STATION #1 462
BUILDING CARPET REPLACEMENT 1,948
BUILDING FIRE#1 @ MATLAGE WAY 65,656
BUILDING RENOVATIONS 10,905
FIRE ADMIN BLDG RENOVATIONS 1,071
FIRE STATION # 5 2,654
FIRE STATION #2 BLDG 3,556
FIRE STATION #3 BLDG 5,356
FIRE STATION #4 BLDG 4,356
FIRE STATION #5 - SIDEWALK,PAVING,PARKING 1,026
FIRE STATION #5 BLDG 22,071
FIRE STATION #5 BLDG -IMPROVEMENT 703
FS#6 ADMIN BLDG 15,404
FS#6 BLDG :ROOF 2,310
FS#6 BLDG INTERIOR:CARPET 505
FS#6 BLDG INTERIOR:COOLING/HEATING SYSTEM AIR CIRC 3,307
FS#6 BLDG INTERIOR:ELECTRICAL 4,500
FS#6 BLDG INTERIOR:SPRINKLER SYSTEM 2,425
FS#6 BLDG INTERIOR:TILE 168
FS#6 BLDG INTERIOR:WATER SYSTEM 5,350
FS#6 F&OI: LANDSCAPING(TREES,PLANTS,GARDENS) 550
FS#6 F&OI: PARKINF LOTS(STOPS,DRIVEWAYS,BARRIERS) 3,610
FS#6 F&OI: SIGNS 220
FS#6 F&OI:FENCING AND GATES,FLAGPOLE 165
GROUP OF CHAIN LINK FENCING 205
GROUP OF CONCRETE CURBING 170
GROUP OF CONCRETE CURBING 78
GROUP OF CONCRETE PAVING 16,700
HVAC CONTROL SYS @ FIRE ADMIN/ANNEX 4,255
HVAC UNIT W/ ELECTRONIC CONTROLS FIRESTATION#2 5,896
LIGHTING OUTDOOR 100
LIGHTING OUTDOOR 75
LIGHTING OUTDOOR 80
LIGHTING OUTDOOR - 4 @$250/EA 50
LIGHTING OUTDOOR -3@$250/EA 38
PAVEMENT LOT FIRE # 1 4,467
VEHICLE EXHAUST REMOVAL SYSTEM 11,949
VEHICLE EXHAUST REMOVAL SYSTEM 498
WATCHDOG MONITOR DEVICE 776
Total Building Depreciation - (not in calculations) - FY12 205,265$
DISPATCH
3 DISPATCH CONSOLES 14,574$
SYNERGY DISPATCH WORKSTATIONS(6) 36,697
POWER SUPPLY SYSTEM 2,634
DIGITAL RADIO CONSOLES(5) 116,988
MOBILE RADIO XTL5000 346
MOBILE RADIO XTL5000 346
Total Dispatch Depreciation - FY12 171,584$
230
Schedule of Depreciation FY12
For FY14 Fire Fee Calculation
CITY OF SUGAR LAND, TEXAS
NOTES TO FINANCIAL STATEMENTS (continued)
Note 4 – Capital Assets (continued)
Depreciation was charged to programs as follows:
General government $ 646,302
Administrative services 1,935,776
Public works 7,062,410
Parks and recreation 1,226,471
Community development 73,306
Public safety-Police 576,436
Public safety-Fire 670,450
In addition, depreciation on capital assets held by the City's internal service funds is
charged to various functions based on their usage of the assets 1,151,897
Total Governmental Activities $ 13,343,048
Water and wastewater $ 7,920,816
Airport 1,865,159
Surface Water 4,797
Total Business-Type Activities $ 9,790,772
Reconciliation of Depreciation
Total of Depreciation from Detailed Listing 842,034$
To Reconcile with CAFR: Less Dispatch (171,584)
CAFR Depreciation for Fire Department 670,450
To Calculate Fire Fees: Add Dispatch 171,584
To Calculate Fire Fees: Subtract Building Depreciation (205,265)
Total Depreciation Allocated for Fire Costs 636,769$
231
Glossary
A
ACCOUNT: An accounting unit established to record expenditures or revenues by detailed categories.
ACCOUNTS PAYABLE: A liability account reflecting amounts on an open account owing to private persons or
organizations for goods and services received by a government (but not including amounts due to other funds of
the same government or to other governments).
ACCOUNTS RECEIVABLE: An asset account reflecting amounts owning to open accounts from private persons or
organizations for goods and services furnished by a government.
ACCRUAL ACCOUNTING: A basis of accounting in which debits and credits are recorded at the time they are
incurred as opposed to when cash is actually received or spent.
AD VALOREM: Refers to the tax assessed against real (land and buildings) and personal (equipment and furniture)
property.
AGENDA: A formal listing of items to be discussed during a public meeting. Agendas for public meetings are posted
72 hours in advance, in compliance with the open meetings act.
AGENDA REQUEST: A formal summary of a topic to be discussed during an open meeting. Included in the request
are the proceeding, clearances, appropriation and action required, and an executive summary and attachments to
explain the topic.
ANNEX: Refers to a portion of the City’s Emergency Operations Plan.
APPROPRIATION: A legal authorization granted by City Council to make expenditures and incur obligations for
designated purposes.
ARBITRAGE: The interest earnings derived from invested bond proceeds or debt service fund balances.
ARCIMS: The Internet map server allowing users to interact with maps on the City’s web page.
ASSESSED VALUATION: A valuation set upon real estate of other property by a government as a basis for levying
taxes.
ASSETS: Property with monetary value owned by the City.
AUDIT: A systematic examination of resource utilization concluding in a written report. It is a test of management’s
internal accounting controls and is intended to accomplish the following:
• Ascertain whether financial statements fairly represent financial position and results of operations
• Ascertain whether transactions have been recorded accurately and consistently, and
• Identify areas for possible improvements in accounting practices and procedures.
B
BALANCE SHEET: The basic financial statement that discloses the assets, liabilities, and equities of an entity at a
specified date in conformity with GAAP.
BASE BUDGET: Funding required meeting current service levels.
232
BENEFIT BURDEN: The ratio of the cost of defined benefits to the base payroll of employees eligible to receive
benefits.
BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date or dates in the future, called the maturity date(s), together with periodic interest at a specified date.
BOND REFERENDUM: A proposal to be voted on by registered voters within the City regarding the sale of bonds for
which ad valorem taxes are pledged for repayment.
BRAZOS RIVER AUTHORITY: An agency of the State of Texas whose mission is to develop and maintain the resources
of the Brazos River basin. The BRA has operated a wastewater treatment plant that serves the City since 1975.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the
proposed means of financing them. For a local government, a budget is a legal restriction on expenditures.
C
CAPITAL IMPROVEMENT PROGRAM / PROJECT (CIP): Projects that purchase or construct capital assets. Typically a
capital project encompasses a purchase of land and/or the construction of a building or facility.
CAPITAL OUTLAYS: Expenditures that result in the acquisition of or addition to fixed assets that are individually
priced more than $5,000, per the City’s capitalization policy.
CARRYOVER: Expenditures budgeted in one year for materials, equipment, programs, etc but not spent until the
following fiscal year. Funding for non-recurring expenditures can carry over to the following fiscal year if approved
by the City Manager and City Council. City Council formally amends the budget to approve carryover funding.
Revenues can also carryover if they were anticipated in one fiscal year but not received until the following year.
CERTIFICATE OF OBLIGATION (CO): A debt instrument that is issued by the City and has the same legal status as a
general obligation bond. Proceeds from the issuance of the certificates may be used for construction of public
works; purchase of materials, supplies, equipment, machinery, builds, land, and right a ways for authorized needs
and purposes; or payment of contractual obligations for professional services. However, certificates of obligation
are not authorized by the voters.
CONSUMER PRICE INDEX (CPI): The monthly data on the changes in the prices paid by urban consumers for a
representative basket of goods and services.
CONTINGENCY: An amount of money set aside for unforeseen incidents.
CONTRACTUAL SERVICES: The costs related to services performed for the City by individuals, businesses, or utilities.
COST: The amount of money or other consideration exchanged for property or services. Costs may be incurred even
before money is paid; that is, as soon as a liability is incurred. Ultimately, however, money or other consideration
must be given in exchange.
CURRENT ASSETS: Assets which are available or can be made readily available to finance current operations or to
pay current liabilities. Current assets also include those which will be used up or converted into cash within one
year. Some examples are cash, temporary investments, and taxes receivable which will be collected within one
year.
CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past which must be liquidated,
renewed, or refunded within one year.
233
D
DEBT SERVICE: A cost category that typically reflects the repayment of short-term (less than five years) debt
associated with the acquisition of capital equipment.
DEFICIT: The excess of expenditures over revenues during an accounting period; or, in the case of Enterprise and
Intra- governmental Service Funds, the excess of expense over income during an accounting period.
DELINQUENT TAXES: Taxes remaining unpaid on or after the date on which a penalty for nonpayment is attached.
DEPARTMENT: A section of the total organization that is comprised of Divisions and is under the oversight of an
Executive Director, Assistant City Manager or City Manager.
DEPARTMENT HEAD: A mid-management employee charged with oversight of one or more programs. Department
Heads may report to an Executive Director, Assistant City Manager or the City Manager.
DEVELOPER REIMBURSEMENT: Payment to a private developer for installation of public infrastructure. The
developer typically installs infrastructure such as water and sewer utilities, traffic signals and streets & sidewalks.
The City or MUD can reimburse the developer through issuance of debt.
DIVISION: A subsection of a Department that carries out a specific line of work assigned to the Department. A
Division may have more than one Program.
E
EFFECTIVE TAX RATE: When compared to the same property, the tax rate that produces the same effect in terms of
the total amount of taxes as compared to the prior year, based on the value of properties taxed in both years.
ENCUMBRANCES: Commitments related to unperformed contracts for goods or services used in budgeting.
Encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures ultimately to
result if unperformed contracts in process are completed.
ENHANCEMENTS: Funds that the City has earmarked for a new service not provided in the past, or allowing an
increase in the level of service already provided.
ENTERPRISE FUND: A fund established to account for operations that are financed and operated in a manner similar
to private business enterprises where the intent of the governing body is that the costs if providing goods or
services the general public on a continuing basis be financed or recovered primarily through user charges.
EXECUTIVE DIRECTOR: An upper management employee charged with oversight of one or more departments.
Executive Directors participate in high-level policy and strategic decision-making and report either to an Assistant
City Manager or the City Manager.
EXEMPT: Personnel not eligible to receive overtime pay and who are expected to put in whatever hours are
necessary to complete job assignments. The respective Department Head, as partial compensation for overtime
hours worked, may allow compensatory time off.
EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses, which
require the current or future use of net current assets, debt service, and capital outlays.
EXTRATERRITORIAL JURISDICTION (ETJ): The land bordering a City’s limits that the City has limited control over but
does not furnish City services to nor collect ad valorem taxes from. This is an area outside of City limits that is
subject to annexation.
234
F
FISCAL YEAR: A 12-month period to which the annual operating budget applies and at the end of which a
government determines its financial position and the results of its operations. The City of Sugar Land’s fiscal year
begins each October 1 and ends the following September 30. The term fiscal year 2014 connotes the fiscal year
beginning October 1, 2013 and ending September 30, 2014.
FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or used, such as land,
buildings, improvements other than buildings, and machinery and equipment.
FIXED BASE OPERATOR (FBO): An operating company providing customer services including fuel and line service
personnel at an airport.
FRANCHISE: A special privilege granted by a government permitting the continuing use of public property such as,
City rights-of-way.
FULL-TIME EQUIVALENT (FTE): One full-time equivalent works 2,080 hours a year; a person working 1,040 hours per
years is equivalent to 0.5 FTE.
FUND: A fiscal and accounting entity with a self balancing set of accounts recording cash and other financial
resources, together with all related liabilities and residual equities or balances, and changes therein, which are
segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with
special regulations, restrictions, or limitations.
FUND BALANCE: The difference between governmental fund assets and liabilities. Also referred to as fund equity.
FUND BALANCE POLICY: A minimum fund balance that is required to be kept in reserve as defined in the Financial
Management Policy Statements. Fund balances over the policy requirement may be appropriated in the budget.
G
GENERAL LEDGER: A book, file, or other device, which contains the accounts needed to reflect the financial position
and the results of operations of an entity. In double entry bookkeeping, the debits and credits in the general ledger
are equal; therefore, the debit balances equal the credit balances.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards and guidelines used for
financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB).
GENERAL OBLIGATION (GO) BONDS: Bonds for the payment of which the full faith and credit of the issuing
government are pledged. In issuing its general obligation bonds, the City of Sugar Land pledges to levy whatever
property tax is needed to repay the bonds for any particular year. Bonds cannot be issued without voter approval
and are usually issued with maturities between 15 and 30 years.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): A governing board set up to establish and improve
standards of state and local governmental accounting and financial reporting that will result in useful information
for users of financial reports and guide and educate the public, including issuers, auditors, and users of those
financial reports.
GOVERNMENTAL FUNDS: Those funds through which most governmental functions typically are financed. The
acquisition, use, and financial resources and the related current liabilities are accounted for through governmental
funds (General, Special Revenue, Capital Projects, and Debt Service Funds).
235
GROUNDWATER: Water obtained by drilling a well and pumping water from below the surface, typically at depths
of thousands of feet. Pumping of groundwater is a contributing factor to subsidence.
H
HOMEOWNERS’ ASSOCIATION (HOA): A group of property owners in a residential area, in which membership may
be mandatory by deed restriction.
HOUSTON-GALVESTON AREA COUNCIL (HGAC): A voluntary association of counties, cities, independent school
districts, and soil and water conservation districts in the Gulf Coast State Planning Region of Texas. H-GAC serves
almost 150 local governments, and its region includes about 4 million people in an area of about 12,500 sq. miles.
I
ISO RATING: The Insurance Service Office (ISO) performs surveys to assist insurance organizations with setting up
the insurance ratings for the communities. The ISO will perform a survey to assign a public protection grade to each
fire department, which is used in the development of insurance rates for all properties within the protected area.
Grading starts at 1, which is the best possible score and ends at 10 which is considered unacceptable.
INTERGOVERNMENTAL REVENUE: Grants, entitlements and cost reimbursements from another governmental
entity.
INVESTMENT: Securities and real estate purchased and held for the production of income in the form of interest,
dividends, rentals or base payments.
K
KEY PERFORMANCE INDICATORS (KPI): Specific quantitative and qualitative measures of work performed as a
productivity indicator of the program.
L
LANDSCAPE COST SHARE PROGRAM: A program that credits private funds that are used to irrigate public areas,
specifically right-of-ways along arterials and state roads. Secondary goals of the program include helping to reduce
peak water demand by limiting the times participants in the program can irrigate and promoting water
conservation by means of rain sensors and well managed timers and management of irrigation systems.
LEASE/PURCHASE: A financing tool utilized to fund large capital outlays where the City may not have cash available
immediately for purchase. The arrangement allows the City use of the item while payments are being made. A lien
is placed on the item purchased and upon completion of lease payments, typically 5-7 years, the City gains
ownership of the assets.
LEVEE IMPROVEMENT DISTRICT (LID): A special district with authority to levy ad valorem taxes that is used to
improve flood control within its boundaries through the use of levies.
LEVY: The City Council has authority to impose or collect taxes, special assessments, or service charges.
LOCAL LAW ENFORCEMENT BLOCK GRANT: A grant program of the Department of Justice in which a local law
enforcement agency is given a specified amount of funding to accomplish a goal.
LONG TERM DEBT: Debt with a maturity of more than one year after the date of issuance.
M
MAINTENANCE: The upkeep of physical properties in condition for use or occupancy. Examples are the inspection
of equipment to detect defects and the making of repairs.
236
MODIFIED ACCRUAL ACCOUNTING: The basis of accounting in which revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the
goods are services are received.
MUNICIPAL UTILITY DISTRICT (MUD): A special district whose purpose is to provide water and sewer services to the
residences and businesses within its boundaries. The district has ad valorem taxing power and can issue bonds to
pay for construction and improvements to the district’s system. Districts are typically established in unincorporated
areas, but can also lie within the boundaries of one or more cities.
N
NON-CAPITAL ASSETS: Expenditures that result in the acquisition of or addition to assets that are individually priced
$2,500 to $5,000, per the City’s capitalization policy. These items are not added to the fixed assets, but are tracked
for inventory purposes.
NON-EXEMPT: Personnel eligible to receive overtime pay when overtime work has been authorized or requested.
O
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and services delivery
activities of the City are controlled, and are required by state law.
ORDINANCE: A formal legislative enactment by the governing board of a municipality that has the full force and
effect of law within the boundaries of the municipality to which it applies so long as it is not in conflict with any
higher form of law. Revenue raising measures, such as the imposition of taxes, special assessments, and service
charges, universally require ordinances.
P
PART I CRIMES: Crimes such as homicide, sexual assault, robbery, aggravated assault, burglary, larceny, auto theft
and arson.
PERSONNEL SERVICES: The costs associated with compensating employees for their labor (salaries, wages,
insurance, payroll taxes, and retirement contributions).
PROGRAM: A subset of a Department in which expenditures are focused on a primary function of work to be
performed.
PROJECTION: Anticipated total for the current fiscal year. During the budget process, the City projects expected
revenues and expenditures through the remainder of the fiscal year to gain a better picture of the City’s finances.
These projections are adopted as the revised budget during the budget adoption process.
PROPERTY TAX: Taxes levied on all real and personal according to the property’s valuation and the tax rate, in
compliance with State Property Tax Code.
PUBLIC FUNDS INVESTMENT ACT: A law that governs the investment of government funds in Texas. Under this law,
specific parameters are set for Texas cities, requiring them to adopt an investment policy and to designate an
investment officer who is required to attend an approved training course. The act, first adopted in 1995 and most
recently amended in 2003, also limits the types of investments that can be made and requires quarterly reporting
of investment activity to the governing body.
PURCHASE ORDER: A document that authorizes the delivery of specified merchandise or the rendering of certain
services and the making of a charge for them.237
R
RATING: The credit worthiness of an entity as evaluated by independent agencies.
REPLACEMENT COST: The cost as of certain date of a property that can render similar service (but which need not
be of the same structural form) as the property to be replaced.
RESERVE: An account used to indicate that a portion of a fund’s balance is legally restricted for a specific purpose
and is, therefore, not available for general appropriation.
REVENUE BONDS: Legal debt instruments which finance public projects for such services as water or sewer.
Revenues from the public project are pledged to pay principal and interest of the bonds. In Texas, revenue bonds
may or may not be authorized by public referenda.
REVENUES: Increases in governmental fund types, net current assets from other than expenditure refunds and
residual equity transfers.
RIGHT-OF-WAY: The area immediately adjacent to a City’s roadway or drainage channel.
S
SALES TAX: A state tax of 6.25% is imposed on all retail sales, leases and rentals of most goods, as well as taxable
services. Texas cities and counties have the option of imposing additional local sales taxes for a combined total of
state and local taxes of 8.25%.
SERVICE LEVEL STANDARD: The expected outcome for a service that is provided. Can include minimum staffing,
hours of operation, or outcome goals.
SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray part or all of the cost of a
specific improvement or service deemed to primarily benefit those properties.
SPECIAL REVENUE FUND: A fund used to account for and report the proceeds of specific revenue sources that are
restricted or committed to expenditure for specified purposes other than debt service or capital projects. The term
“proceeds for specific revenue sources” establishes that one or more restricted or committed revenues should be
the foundation for a special revenue fund.
STRUCTURAL BALANCE: A term used to define a budget that includes recurring revenues greater than or equal to
recurring expenditures.
SUBSIDENCE: A gradual settling or sudden sinking of the Earth’s surface owing to subsurface movement of earth
materials. Land subsidence occurs when there is a loss of support below ground such as when water is taken out of
the soil and the soil collapses. This situation occurs throughout the United States, but has had more impact in
California, Texas, and Arizona.
SUGAR LAND 101: A municipal government course sponsored by the City, educating future City leaders in the
workings of the Sugar Land Municipal Government.
SUGAR LAND DEVELOPMENT CORPORATIONS: Corporations that are financed by additional sales taxes approved by
the voters. State law allows the City to collect this sales tax to assist in the promotion, enhancement, and
development on behalf of the City.
SUGAR LAND TOWN SQUARE DEVELOPMENT AUTHORITY: A local government corporation created by the City for
the sole purpose of carrying out the necessary tasks to accomplish the Town Square project.
238
SUPPLIES: A cost category for minor items (individually priced at less than $500) required by departments to
conduct their operations.
SURFACE WATER: Drinking water can come from either ground water sources (via wells) or surface water sources
(such as rivers, lakes, and streams). Nationally, most water systems use a ground water source (80%), but most
people (66%) are served by a water system that uses surface water. Large metropolitan areas tend to rely on
surface water, whereas small and rural areas tend to rely on ground water.
T
TAX LEVY: The total amount to be raised by general property taxes for purpose specified in the Tax Levy Ordinance.
TAX RATE: The amount of tax levied for each $100 of taxable valuation. The tax rate multiplied by the taxable
valuation equals the tax levy.
TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, sewer service charges.
TEXAS COMMISSION ON LAW ENFORCEMENT OFFICERS STANDARDS AND EDUCATION (TCLEOSE): A commission
that allocates funds each year to public safety agencies in Texas earmarked for peace officer training based on the
number of peace officers on staff for each agency.
TEXAS DEPARTMENT OF TRANSPORTATION (TxDOT): A state agency that provides funding, with a local match, for
improvement of state highways within the City limits.
U
USER FEES: The payment of a fee for direct receipt of a public service by the party benefiting from the service.
W
WATER CONTROL IMPROVEMENT DISTRICT (WCID): A special purpose district established to provide water and
sewer facilities and services within the district. The District has taxing authority separate from any other taxing
authority, and may, subject to voter approval, issue an unlimited amount of bonds and levy an unlimited rate of tax
in payment of such bonds.
Y
YIELD: rate earned on an investment based on the cost of the investment, the par value of the investment, plus
interest to be earned to maturity, and less any accrued interest.
239
Acronyms
A
AED: Automated External Defibrillator ADA: Americans with Disability Act AFIS: Automated Fingerprint Identification System C
CAC: Community Action Center CAFR: Comprehensive Annual Financial Report CDBG: Community Development Block Grant CID: Criminal Investigation Division CIP: Capital Improvement Program CO: Certificate of Obligation CPR: Cardiopulmonary Resuscitation D
DEM: Department of Emergency Management DPS: Department of Public Safety E
EMS: Emergency Medical Service EOC: Emergency Operations Center EPA: Environmental Protection Agency ETJ: Extraterritorial Jurisdiction F
FAA: Federal Aviation Administration FBISD: Fort Bend Independent School District FBO: Fixed Base Operator FEMA: Federal Emergency Management Agency FMPS: Financial Management Policy Statements FTE: Full-time Equivalent FY: Fiscal Year G
GAAP: Generally Accepted Accounting Principals GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association GIS: Geographic Information Systems GRP: Groundwater Reduction Plan H
H-GAC: Houston - Galveston Area Council HAZ-MAT: Hazardous Materials K
KSLB: Keep Sugar Land Beautiful L
LID: Levee Improvement District LLEBG: Local Law Enforcement Block Grant
M
M&O: Maintenance and Operations MG: millions of gallons MGD: millions of gallons per day MSA: metropolitan statistical area MUD: Municipal Utility District
O
O&M: Operations and Maintenance
P
PEG: Public Education Grant PER: Preliminary Engineering Report PM: Preventative Maintenance PO: Purchase Order R
RFP: Request for Proposal RFS: Request for Services ROW: Right-of-Way S
SCADA: Supervisory Control and Data Acquisition SLDC: Sugar Land Development Corporation SL4B: Sugar Land 4B Corporation SPA: Strategic Partnership Agreement STEP: Selective Traffic Enforcement Program SWAT: Special Weapons and Tactics T
TCEQ: Texas Commission of Environmental Quality. The name changed from TNRCC effective September 1, 2002 TEEX: Texas Engineering Extension Service TMRS: Texas Municipal Retirement System V
VOIP: Voice over Internet Protocol W
WCID: Water Control Improvement District
240