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Location
Georgetown is the northern most “gateway” to the
gently rolling hills of Central Texas. While Georgetown
offers the amenities and charm of a small community
rooted in values of days gone by, it’s strategically and
centrally located in the middle of the four major metro-
politan areas of Texas. Austin
is 26 miles south, Dallas is
two hours north, Houston
is two hours southeast
and San Antonio is just
one-and-a-half hours
south, placing
Georgetown in a very
advantageous position
for cultural and
economic develop-
ment. Traveling to and
from Georgetown is
easy, as it is at the
crossroads of IH-35 going
north/south and State Highway
29 going east/west. Access to
Georgetown via the Austin-Bergstrom
International Airport was made much
easier with the recent opening of State
Highway 130, a new toll road from
Georgetown to San Antonio that
parallels IH-35.
ANNUAL OPERATING PLAN ELEMENT
OF THE GEORGETOWN CENTURY PLAN
GEORGETOWN, TEXAS
Fiscal Year
October 1, 2007 through September 30, 2008
MAYOR
Gary Nelon
MAYOR PRO TEM
Gabe Sansing District 2
COUNCIL MEMBERS
Patty Eason District 1
Keith Brainard District 3
Bill Sattler District 4
Pat Berryman District 5
Farley Snell District 6
Ben Oliver District 7
CITY MANAGER
Paul Brandenburg
ASSISTANT CITY MANAGERS
Tom Yantis
Jim Briggs
DIVISION DIRECTORS
Randy Morrow Community Services
Micki Rundell Finance & Administration
Anthony Lincoln Fire Department
David Morgan Police Department
CITY ATTORNEY
Patricia E. Carls
Carls, McDonald & Dalrymple, LLP
-
The Government Finance Officers Association of the United States and Canada (GFOA) presented an
award for Distinguished Budget Presentation to the City of Georgetown for its annual budget for the
fiscal year beginning October 1, 2006.
In order to receive this award, a governmental unit must publish a budget document that meets
program criteria as a policy document, as an operations guide, as a financial plan, and as a
communications medium.
The award is valid for a period of one year only. The City of Georgetown has received the
Distinguished Budget Presentation Award for the last eighteen consecutive years. We believe our
current Operating Plan continues to conform to program requirements, and we are submitting it to
GFOA to determine its eligibility for another award.
Mission Statement
To preserve and enhance the quality of life and
unique character of Georgetown by:
Preserving the rich heritage and natural
resources;
Promoting well-planned development, cost-
effective professional management and
competent, friendly services; and
Protecting its citizens, the environment and
all other assets.
Table of Contents
Councilmembers
Budget Award
Mission Statement
Table of Contents
OVERVIEW
Transmittal Letter.................................................................................................................... i
CITY SUMMARY
Georgetown Century Plan
Georgetown’s Long-Term Planning Process...................................................................... 1
Council Priorities and Strategies Linked to the Century Plan........................................... 3
Budget Adoption and Management Process..................................................................... 12
Annual Operating Plan Preparation ................................................................................... 14
Organizational Chart............................................................................................................ 15
Community Profile............................................................................................................... 16
Georgetown – Then and Now ............................................................................................. 18
FINANCIAL SUMMARY
City Operations by Fund ..................................................................................................... 19
City Operations by Fund / by Division ............................................................................... 20
Budgeted Revenues............................................................................................................. 21
Budgeted Expenses by Division......................................................................................... 22
Budgeted Expenses by Program........................................................................................ 23
Revenues.............................................................................................................................. 24
Fund Summaries.................................................................................................................. 34
COMMUNITY DEVELOPMENT DIVISION
Division Financial Summary............................................................................................... 51
Code Enforcement...............................................................................................................52
Building Inspections............................................................................................................ 54
Geographic Information System......................................................................................... 56
Housing and Neighborhood Development........................................................................ 58
Planning................................................................................................................................ 60
COMMUNITY SERVICES DIVISION
Division Financial Summary............................................................................................... 63
Convention and Visitors Bureau ........................................................................................ 64
Main Street............................................................................................................................ 66
Public Library....................................................................................................................... 68
Parks ..................................................................................................................................... 70
Recreation ............................................................................................................................ 72
FINANCE & ADMINISTRATION DIVISION
Division Financial Summary............................................................................................... 75
Administration...................................................................................................................... 76
Accounting ........................................................................................................................... 78
Municipal Court.................................................................................................................... 80
Purchasing............................................................................................................................ 82
Facilities Construction and Maintenance.......................................................................... 84
Fleet Management................................................................................................................ 88
Utility Office.......................................................................................................................... 92
FIRE DIVISION
Division Financial Summary ...............................................................................................95
Administration......................................................................................................................96
Operations ............................................................................................................................98
GEORGETOWN UTILITY SYSTEMS DIVISION
Division Financial Summary .............................................................................................101
Administration....................................................................................................................102
Energy Services .................................................................................................................104
Systems Engineering.........................................................................................................112
Water Services....................................................................................................................114
Sanitation............................................................................................................................120
MANAGEMENT SERVICES DIVISION
Division Financial Summary .............................................................................................123
City Council ........................................................................................................................124
City Manager’s Office.........................................................................................................126
Airport .................................................................................................................................128
Economic Development.....................................................................................................130
General Government Contracts........................................................................................132
Human Resources..............................................................................................................134
Information Technology ....................................................................................................138
Legal Contract....................................................................................................................142
POLICE DIVISION
Division Financial Summary .............................................................................................143
Administrative Services Bureau.......................................................................................144
Field Operations Bureau....................................................................................................146
Support Services Bureau ..................................................................................................148
Animal Services..................................................................................................................150
TRANSPORTATION DIVISION
Division Financial Summary .............................................................................................153
Administration....................................................................................................................154
Stormwater Drainage.........................................................................................................156
Streets.................................................................................................................................158
CAPITAL PROJECTS
Capital Projects & Five Year Plans...................................................................................161
DEBT
Debt Management & Policy...............................................................................................217
Outstanding Debt Summary..............................................................................................218
Outstanding Debt by Type.................................................................................................219
General Debt Service.........................................................................................................220
Utility Debt Service.............................................................................................................222
Utility Revenue Bond Coverage........................................................................................223
Proposed Debt Issues........................................................................................................224
GTEC Debt Service (Blended Component Unit – for Reference Only)..........................225
STATISTICAL
Miscellaneous Statistical Data.......................................................................................... 227
Key Indicator Graphs......................................................................................................... 228
Benchmarking Graphs ...................................................................................................... 230
Certified Property Value.................................................................................................... 232
Certified Taxable Assessed Values.................................................................................. 233
Tax Rates
Property Tax Rate Comparison........................................................................... 234
Combined Tax Rate – City of Georgetown......................................................... 234
Total Combined Tax Rate Comparison............................................................... 235
Sales Tax Revenue Analysis............................................................................................. 236
Tax Revenues
Ten Year History ................................................................................................... 237
Combined Sales and Property Taxes.................................................................. 237
Population .......................................................................................................................... 238
Georgetown’s Top Ten...................................................................................................... 238
Utility Customer Growth.................................................................................................... 240
Utility Revenues................................................................................................................. 241
REFERENCE
Fiscal and Budgetary Policy............................................................................................. 243
Financial Ratio Comparisons ........................................................................................... 266
Contingency Reserve Requirements Worksheet............................................................ 268
Personnel Summary by Division 2005-2009.................................................................... 269
Personnel Summary – FTE’s ............................................................................................ 270
Personnel Summary – New Positions Added ................................................................. 271
Program Summary by Fund.............................................................................................. 272
Transfers Between Funds................................................................................................. 275
Internal Service Premiums................................................................................................ 276
Utility Rate Schedule......................................................................................................... 278
Ordinances......................................................................................................................... 282
GEDCO Budget (for information only)............................................................................. 292
GTEC Budget (for Information only)................................................................................ 293
Advisory Boards & Commissions.................................................................................... 294
ACRONYMS / GLOSSARY / INDEX
Commonly Used Acronyms.............................................................................................. 299
Glossary.............................................................................................................................. 301
Index.................................................................................................................................... 307
Overview
Overview Table of Contents
Transmittal Letter from the City Manager.................................................................................................i
Budget Process..........................................................................................................................ii
Priority Goals and Strategies Division Responsibility................................................................iii
Budget Overview.......................................................................................................................iv
Property Taxes/Property Values/Utility Rates............................................................................v
Sales and Use Taxes................................................................................................................vi
Budget Highlights.....................................................................................................................vii
Capital Projects.........................................................................................................................ix
Financial Highlights....................................................................................................................x
Conclusion................................................................................................................................xii
October 1, 2007
To the Honorable Mayor Nelon, Members of the City Council and Citizens of Georgetown:
We are pleased to present to you the adopted Annual Operating Plan Element (Operating Plan) of the Georgetown
Century Plan for 2007/08. The Georgetown Century Plan is the comprehensive strategic plan by which
Georgetown strives to enhance its quality of life. The Operating Plan is an outline of the programs and services to
be provided by the City during the coming year. The Operating Plan continues the direction established by our
citizens and the City Council to meet the existing challenges and effectively plan for future needs. It is also an
opportunity to ensure energies and resources are directed to the programs, policies and issues that are shaped by
the Georgetown Century Plan and prioritized by the City Council.
Community Growth – 2006/07 in Review
The previous year has been filled with challenges and great opportunities, as the City’s tax base grew to over $3.6
billion, thus creating new and expanded opportunities. Yet, the greatest challenge continues to be providing
affordable services to a rapidly growing community whose population now exceeds 44,000. The citizens of
Georgetown have come to expect higher than average services, therefore the 2007/08 budget continues efforts to
maintain that quality of life while retaining the historic “small town charm” that makes Georgetown unique. Funding
those services continue to challenge City leaders. New and expanded revenue sources have been developed over
the past several years to help offset potential tax increases. One such revenue source has been the expansion of
the City’s Electric Utility into the City of Round Rock with service to the Round Rock Outlet Mall and Scott and
White Hospital. Other areas include the sell of water services to municipal utility districts outside our ETJ (extra
territorial jurisdiction). In both cases, the City generates revenues without the requirements of providing any public
services.
Commercial growth continues to occur at a rapid pace, thanks in part to the
efforts of City staff. In fact, the City was awarded the 2007 Community
Economic Development Award from the Texas Economic Development
Council for its work in bringing a 300,000 square foot computer data center
to Georgetown, as well as, the development of a biotech center that is the
State of Texas’ recommended blueprint for public/private partnership. The
Citicorp data center will
bring as much as $450
million in new property
value, and provide another
major customer for the
City’s Electric Utility. The
Texas Life Sciences Commercialization Center will be home to
several biotech firms, including Orthopeutics and Radix
BioSolutions. Build out of both Wolf Ranch and Rivery retail
centers have also occurred. A new 10-screen movie theater
opened in the Rivery, as did several new restaurants, including
IHOP. A new hotel convention center is also planned for 2009.
While at Wolf Ranch, a new Taco Cabana and Kay’s Jewelry
opened, with additional retail space being built in the coming year.
ii
The historic downtown area continues to provide a focal point for the community, as new and expanded business
make the “Square” their home. The owners of Vista solutions, a software design company, renovated one of the
buildings on the square, headquartering their offices on the top floor and opening a sports bar/restaurant on the
bottom floor. Romeo’s, an Italian restaurant headquartered in Austin, opened a new location in the recently
remodeled old Masonic building directly across from the Williamson County Courthouse which has reopened after a
three year, $9 million renovation project, funded by Williamson County that restored the building’s historic structure.
The City has also spent over $2 million for improvements to Main Street, including streetscape and sidewalks, all
the while maintaining the historic and unique feel that is Georgetown.
The increase in new retail business continues to be driven by the on-going residential growth within the community.
While building permits were less than the previous year, they have remained steady throughout 2006/07 and are
more in line with earlier years. Development also continues at Sun City, with residential homes now topping 5,000.
The guidebook “Retirement Places Rated”, ranked Georgetown as the top place in the country to retire, sighting the
City’s strong economy and affordable housing, saying “Georgetown offers the neighborliness of a small town with
the cultural, entertainment and health-care amenities of a big city”. These are the same factors that also appeal to
young families. Several large, non-age restricted, projects are also in the development process, including Water
Oaks, a 2,600 acre development west of IH35 and Somerset, a 3,000 acre master planned development north of
Sun City. Numerous other residential projects are being built throughout Georgetown.
Work also began in developing a new comprehensive plan to address the growth issues facing the community.
This year-long project required citizens throughout the community to come together and agree on what made
Georgetown unique and provides a foundation for policies, strategies and actions needed to ensure the
Georgetown of 2030 is as special as it is today. The new plan, tentatively called the Georgetown 2030 Plan,
outlines this future vision and identifies the challenges the community will face. The Plan will replace the
Georgetown Century Plan, originally adopted in 1986, and is expected to be adopted in early 2008.
While managing growth will continue to challenge City leaders, the commitment to provide residents with that
“something special” that makes for a truly unique hometown feeling will last into the upcoming year. Needless to
say, it’s an exciting time to be in Georgetown.
The Budget Process
The City’s budget process begins each year with the Capital Improvements Program (CIP) planning process. CIP
budgets are prepared on five and ten year planning horizons, based upon population and development projections.
Revenue estimates for utility operations, as well as development impact fees, are prepared to forecast the ability of
the rate base to fund needed capital maintenance, upgrades and expansions. Five year and ten year pro-forma
models for each utility are prepared, as well as a ten year general fund and property tax model, which is prepared
to determine the impact of general infrastructure and facilities improvements on future property tax rates.
Each City department prepares a two-year operating budget. While only one year is formally adopted, the
projection of the second year (2008/09 projected budget) is presented to identify the impact of current year
programs and commitments on future budgets, and provides a “basis” for beginning the following year’s budget
process.
The City Council began its 2007/08 budget process in February 2007. With input from the City’s advisory boards
and commissions, as well as, once again reviewing the results from the 2006 bi-annual Quality of Life survey, the
City Council determined the 2007/08 budget priorities. This year’s priorities are centered on managing growth,
preserving the City’s quality of life, and enhancing economic development within the community. Staff then
developed programs for each of the priorities and estimated costs for implementation of each new program. The
City Manager and management team then used the City’s fiscal and budgetary policy (included in the reference
section) to prepare a budget proposal that balanced the cost of providing new programs with an acceptable
revenue scenario.
Many of the priorities from 2006/07 carried forward to the 2007/08 budget year as on-going priorities. The twelve
2007/08 Council priority goals, along with staff-developed strategies to address those goals are shown on the
following page. A more in-depth description of the strategies is located in the budget highlights section of this letter.
iii
2007/08 COUNCIL PRIORITY GOALS & STRATEGIES
CITY DIVISION RESPONSIBILITY FOR IMPLEMENTATIONCommunity D ev C om muni t y S v c s F ina n c e & A dmin F ire GU S Mg t S v cs Police T ra n s p orta t io n
2007/08 COUNCIL PRIORITY GOALS & STRATEGIES
A Continue revitalization and economic development
*Continue implementation of Williams Drive Master Plan redevelopment ¥¥ ¥
*Adopt regulations to implement Transit Oriented Development ¥¥
*Create a Community Redevelopment staff position to oversee CBDG grants and
other City redevelopment projects ¥¥
*Contract Public/Media relations consultant to target travel, tourism and
entertainment contacts to promote Georgetown as travel destination ¥¥
*Implement a change of focus for 1/4 sales tax for street maintenance from
rehabilitative to preventative maintenance ¥¥
B Alleviate traffic congestion
*Develop plan to assume responsibility for signalization of traffic lights within City,
with expected implementation before 2010 ¥
*
py p g g g
road projects ¥¥ ¥
*Develop and implement a Transit System Master Plan ¥¥
C Continue implementation of Downtown Master Plan
*Construct gateway sign element for north end of downtown on Austin Avenue ¥
*Create master plan for infrastructure in downtown overlay district to determine
improvements needed to serve existing and future development ¥
D Improve quality of services while keeping property taxes low
*Implement APPA Customer Service Certification Program to improve services to
our utility customers ¥
*Continue implementation of citywide records management program ¥
*Implement IVR phone system to process utility connects, disconnects, extensions
and payments to improve customer response and efficiency ¥¥
*
gg p p p y
2016 ¥
E Improve emergency response levels
*Plan for opening of future fire station by hiring 6 additional firefighters ¥¥
*Implement the promotions necessary to operate a successful Squad Program ¥¥
*Evaluate options for possible replacement of the City's existing Computer Aided
Dispatch system ¥¥ ¥
*Implement a proactive "IMPACT" team in Police to provide hands-on and positive
influence within the Community ¥¥
*Implement a Digital Video Management System ¥¥
*Expand the City's Warrant Collection Program to improve warrant process and
increase security for Municipal Court ¥¥
F Expand and coordinate Parks system
*Upgrade fencing for baseball field in San Gabriel Park ¥
*Develop a skate park in San Gabriel Park ¥¥
*Develop funding plan for future Garey Park
*Purchase river springs property for preservation and conservation ¥¥
*Make major repairs to River Ridge Pool ¥
G Continue efforts for community Long-Range Planning
*Complete update of City's comprehensive plan ¥¥
*
yy g y g y
changes in 2010 ¥
*Continue implementation of voluntary and involuntary annexation plan ¥¥ ¥ ¥ ¥ ¥ ¥
*Create regulations to implement the conservation subdivisions, Transit Oriented
Development, Mixed Use and Williams Drive Gateway land use categories ¥¥
*Implement Phase II of Graphic Information System (GIS) Plan ¥
*Plan ¥¥ ¥
*where feasible ¥¥
H Develop an Affordable Housing Program
*Develop the Housing Element of the Comprehensive Plan ¥¥
*Seek state and federal grant funding for affordable housing programs ¥¥ ¥
I Expand recycling opportunities and environmental programs
*Increase customer education through aggressive advertisements promoting the
City's recycling and composting programs ¥
*Actively pursue grant participation to fund projects such as source reduction,
recycling and public education ¥
*
g
compost ¥
*Develop a commercial recycling program ¥
*Encourage recycling at all City facilities ¥
J Ensure adequate staffing and competitive compensation for all employees
*
ee o p o g o gud g p a ouy p e e a ec o p es ao o
employees that matches 100% City of Round Rock compensation for like
positions ¥¥
K Continue implementation of City's Facility Plan
*Rehabilitate the old historic Fire Station for alternative uses ¥¥
*Rehabilitate the old Library building ¥
*Coordinate the constuction of the Recreation Center Expansion ¥¥
*Complete the new Georgetown Communications and Technology building ¥¥ ¥
*Develop plan to address parking issues in the Southwest Quadrant of downtown ¥¥
*Begin design of Fire Station 5 in Sun City ¥¥ ¥
*Continue installation of defibrillators and 911 Call boxes in all City buildings ¥¥
L Increase operational efficiency and financial integrity
*Implement Inventory Bar Coding system to improve warehouse management and
prevent potential materials loss ¥
*Prepare a citywide information technology disaster recovery plan ¥¥¥¥¥¥¥¥
*Develop and implement service agreement with other local water utilities to read
and bill water meters of mutual customers ¥¥
*Implement a Community Development process automation system ¥¥ ¥
*Install and integrate a fiber system for monitoring cameras at City operated traffic
signals throughout the City ¥¥
*Evaluate services of Contract Specialist to review all City contracts to ensure
proper documentation, as well as, conformity to City standards ¥¥
*Upgrade or replace the City's automated meter reading (AMR) system ¥¥
*implement solution ¥
iv
BUDGET OVERVIEW
The 2007/08 Annual Operating Plan (Budget) is an operational
and financial plan for the programs and services provided by
the City during the coming year. The proposed $185.2 million
budget includes funding for all services, including utilities, as
well as capital improvements for the upcoming year. Of that
amount, approximately $117 million is for continued operations,
which includes $40.7 million for purchased power costs, as well
as, $15 million for debt payments and $43.2 million for capital
improvement projects. Operating interfund charges/transfers,
which include internal service fund transfers, are approximately
$10.1 million. The 2007/08 Operating Plan is approximately 9.9% greater than the 2006/07 amended budget.
Overall, on-going operating costs increased as a result of new programs to address Council priorities, increased
purchased power costs and other fixed operational expenses.
x Community Development – 4% increase due to the addition of an additional building inspector to provide
added support to the Inspection department. Phase 2 of the Graphic Information System (GIS) is also
funded, which includes the addition of a new GIS technician to expand program services. One-time
funding includes the purchase of new software to automate the planning workflow process. These
increases are offset by one-time programs included in the 2006/07 budget.
x Community Services – 19% increase related to the addition of a Visitor Center Coordinator in the
Convention and Visitor’s Bureau, as well as, 2 additional positions in the Parks Department to provided
maintenance to the growing number of City parks and trails. Park improvements include continued funding
of playground equipment replacement, as well as, new fencing at the adult baseball field in San Gabriel
Park. A City skate park is also planned for 2008.
x Finance and Administration – 17% decrease due to
the transfer of debt funded Facility improvements and
Fleet purchases from the operating departmental
budgets to the General Capital Project (GCP) funds. 3
new positions are added in the division, including 2 new
Building Maintenance technicians to help manage the
growing number of City facilities. Funds to implement a
new bar-coding system in the City warehouses is
included, along with funding to implement a new
telephone access system to provide customer access
to customers during non-business hours.
x Fire Services – 15% increase due to increased
staffing and compensation for public safety needs.
Six additional firefighters, and related promotions will
implement the new “squad” concept for service
delivery are included in this budget. With these
added positions, the City begins the increase in
staffing necessary for the January 2010 opening of
Fire Station 5 in Sun City. A Battalion Chief position
to manage the department’s training needs, as well
as, an additional administrative support position is
also funded.
x Georgetown Utility Systems (GUS) – 5.8% decrease due to the transfer of both the Streets and
Stormwater Drainage functions to the newly created “Transportation Services Division”. Contracted
expenses for water/wastewater treatment increased in relation to customer growth. GUS will add 2
Journey Line Technicians to maintain service levels in Electric operations. An administrative support
position was added at mid-year 2007, replacing the unfilled Key Account Specialist position. Key 2007/08
programs for GUS include upgrading the City’s Automated Meter Reading (AMR) System and expanding
the water conservation program. Systems Engineering will also develop an infrastructure needs
assessment for the Downtown Square area. Purchased power costs increased 29% due to rising energy
v
costs, as well as, increased customer growth, including new services to Citicorp data center and Scott and
White Hospital.
x Management Services – 11% increase due to the addition of several new positions. A Community Project
Redevelopment position to assist in implementing economic and redevelopment projects, as well as, a
Human Resource Generalist to address workload issues are both included in the budget. A part-time
Video Producer is also added to assist in taping City Council meetings. This position is partially funded by
the Georgetown Independent School District (GISD) and fees collected for public service announcements.
Also included is the upgrade to full-time for a Technical Support Specialist in the Information Technology
department.
x Police Services – 18% increase due to increased
staffing and compensation for public safety needs.
Four positions are added to complete the remainder of
the 3 year staffing plan adopted in 2004/05. In
addition, 5 new officers are added to develop an
“Impact Team” to proactively address neighborhood
issues. An additional Warrant Officer is also included
to expand the City’s warrant collection program and
provide added security in Municipal Court. A School
Resource Officer is also included, partially funded by
GISD. A new Communications Manager and additional Communications Operator are added to fully
implement the new dispatch center at the new Georgetown Communications and Technology (GCAT)
building. A Records Specialist is included to assist in implementing the City’s new false alarm program. A
part-time Animal Services Clerk is also added to improve customer service at the Animal Shelter.
x Transportation Services – This division was created in the 2007/08 budget to provide additional oversight
to the ever growing transportation needs of the City. This division will include the Street and Stormwater
Drainage functions previously under GUS, as well as an Administration department that will include key
staff dedicated to transportation, including the addition of the Director of Transportation Services. Key
programs for 2007/08 include the establishment of a traffic department to address the City’s role in
maintaining traffic signals, as well as developing regional pavement design criteria for street maintenance.
x Capital Improvements – 4% decrease results from the prior year award of the $10.5 million contract to
construct the new Recreation Center expansion, which is being built during 2008, with opening planned for
January 2009. Major projects for 2008 are for utility infrastructure projects associated with the 2005 and
2006 annexations, as well as, improvements for the San Gabriel/Smith Branch wastewater interconnect.
General Capital projects include equipment needed for the Recreation Center, as well as, funding to begin
design for renovations to the old library building, as well as, design for Fire Station 5.
x Debt Payments – increase primarily due to the issuance of General Obligation (GO) bonds in May 2007
for the Recreation Center Expansion. Utility debt service increases are related to the May 2007 revenue
issue for electric substation construction and other electric system improvements. The 2007 GO bonds
completed the November 2004 voter approvals for new City facilities, including the Library and Recreation
Center Expansion.
x Interfund Charges – these amounts vary from year to year due to project funding and source of funds.
Property Taxes. The City Council adopted a property tax
rate of $0.35629 per $100 valuation, which is a 4.2%
increase over the effective tax rate. The effective property
tax rate (the rate needed to collect the same amount of
revenue as last year based upon the current year
valuations) is $0.34217 which is 7% less than last year’s
adopted rate of $0.36728. The rollback rate, or the highest
rate allowable without risking a rollback election is
$0.37527. This year’s rate includes $0.032 of sales tax
used to reduce property taxes that offsets $0.0467 in total
debt service associated with the November 2004 bond
authorization for new facilities. Georgetown continues to
have the lowest municipal tax rate in the Central Texas area.
vi
Property Values. The assessed property valuation for
2007/08 is $3.6 billion, which is a 14.8% overall increase
over last year’s adjusted value of $3.1 billion. Of this
increase, $336 million is new and annexed property.
Existing property values increased 3.2% over last year.
The average home value for 2007/08 increased from
$167,557 2006/07 to $183,970 for 2007/08, a 9.7%
increase over prior year.
Utility Rates. While the current utility rates continue to support on-going operations in 2007/08, utility rates and
fees will be reviewed throughout the upcoming year by City staff to ensure adequate funding is available to meet
the on-going operational and capital requirements, and to address unique issues confronting the various utilities.
Current water and wastewater rates are sufficient to fund the costs of operating the system. The implementation
of the flat rate sewer program is estimated to forestall any additional rate adjustment in wastewater for 2 to 3 years.
Water rates will be evaluated during early 2008 to possibly adjust the per 1,000 gallon price blocks as part of the
City’s expanded water conservation program.
Electric rates will be reviewed during the first quarter of the
fiscal year, and adjustments among the various service
components, including cost of fuel will be recommended to
the City Council for implementation in January 2008.
New sanitation rates were implemented in September
2007 to reflect the cost of providing services under the
City’s new sanitation contract, as well as, City costs
associated with contract oversight and management of the
city’s various conservation programs.
Stormwater rates will remain the same in 2007/08.
Sales Taxes. The City’s total sales tax revenue increased over 10% in 2006/07. Much of this growth can be
attributed to the continued build out of Wolf Ranch, an 800,000 square foot retail center developed by Simon
Properties that opened in July 2005. Yet growth in base line sales tax (without Wolf Ranch) has averaged over
10% annually for the past two years, which indicates growth in other areas of the local economy. While sales at
Wolf Ranch have been less than originally projected, they increased over 15% in 2006/07, primarily due to
improved accessibility. A slight increase in sales tax at Wolf Ranch is expected in 2007/08 now that the IH35
Frontage Road is completed and further build out occurs. Wolf Ranch is currently home to Target, Old Navy and
Kohl’s and numerous smaller retailers. The City rebates 53% of the 1% general sales tax generated at Wolf Ranch
to the developer.
The 2007/08 budget includes a 5% overall increase in sales tax revenue due to the volatility of the housing market
and local economic conditions. Much of the non-Wolf Ranch revenue is attributed to building materials. With
housing starts slowing, it is prudent to assume a slow down in this area. Historically, sales tax fluctuations mirror
economic conditions.
Sales tax now funds 24% of the General Fund operating budget, yet sales tax revenue is the most volatile revenue
stream within the General Fund. Therefore, the City monitors this revenue stream closely for any potential
shortfalls that could impact the General Fund cash flow. The City budgets a contingency reserve of 90 days of
general fund operations, to provide stability should sales tax revenues fall short and has adopted a budget
contingency plan as part of its Fiscal and Budgetary Policy.
vii
Additional Sales and Use Taxes
In May 2001, voters authorized the adoption of an additional sales and use tax within the City at the rate of one-half
of one percent, with the proceeds to be used for transportation system improvements to support economic
development. This tax became effective October 1, 2001. The additional revenue is not part of the City’s general
operating budget, but is budgeted and spent by a non-profit economic development corporation, Georgetown
Transportation Enhancement Corporation (GTEC). GTEC was established expressly for the above purpose by the
City Council. GTEC’s activities are included in the City’s audited financial statements as a blended component unit.
A copy of GTEC’s approved 2007/08 budget is included within the reference section of this document
In November 2002, voters authorized the adoption of an additional sales and use tax within the City at the rate of
one quarter of one percent, with the proceeds thereof to be used for maintenance of streets in existence at the time
of the adoption of the tax. This revenue is included in the City’s operating budget in a Special Revenue Fund. This
tax has a four year sunset provision, and was reauthorized by the voters in November 2006. Currently, this tax will
sunset in 2011 unless renewed.
In May 2005, voters authorized the adoption of an additional
sales and use tax within the City at the rate of one eighth of
one percent, with the proceeds to be used to promote and
develop new and expanded business enterprise on behalf of
the City of Georgetown and became effective October 1, 2005.
This additional revenue is not part of the City’s operating
budget, and is budgeted and spent by a non-profit economic
development corporation, Georgetown Economic
Development Corporation (GEDCO). This corporation was
established by the City Council to oversee this revenue.
Activities are included in the City’s audited financial
statements as a discretely presented component unit. A copy of GEDCO’s approved 2007/08 budget is also
included within the reference section of this document
In May 2005, voters also authorized the adoption of an additional sales and use tax within the City at the rate of one
eighth of one percent, with the proceeds to be used for property tax relief. This tax became effective October 1,
2005 and is used in the City’s 2007/08 property tax calculation. Revenue from this sales tax is included in the
City’s general operating budget.
BUDGET HIGHLIGHTS
The major program initiatives, linked to the Council’s priorities (paraphrased in bold italics) for the 2007/08 Annual
Operating Plan are outlined as follows:
x Community Development
The division will continue efforts for community long-range planning by coordinating the completion of the
City’s comprehensive plan update begun last year. Development of new ordinances, such as conservation
subdivision and transit oriented development will ensure quality growth and preservation of natural areas. The
division will also work on continuing the City’s voluntary and involuntary annexation plan. Funding to implement
Phase 2 - “Moving Toward Enterprise GIS” is also included providing both internal and external customers
improved online mapping capabilities. Another focus for the division will be to continue to develop an
Affordable Housing Program with the creation of the Housing Element to be adopted in conjunction with the
new comprehensive plan. $50,000 is included to increase operational efficiency and financial integrity with
the implementation of an electronic case management system for Planning that integrates with Building
Inspections, and makes project tracking available through the City’s website.
x Community Services
This division will continue to expand and coordinate the parks system by developing a funding plan for
Garey Park, a 500 acre river-fronting parcel west of the City that is being donated to the City. $160,500 is
funded for the renovation of River Ridge Pool, as well as, an additional $60,000 to upgrade the fencing at the
adult baseball field in San Gabriel Park. $50,000 has been included to purchase the old batting cages in San
Gabriel Park and convert them to a City skate park. Efforts will continue to purchase natural springs along the
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North San Gabriel River for preservation for future generations with $300,000 of funds remaining from 2006/07.
The Convention and Visitor’s Bureau will continue revitalization and economic development by contracting
with a media relations professional to increase public awareness of Georgetown as a quality tourist destination.
The division will add three additional staff members, including a new Visitor’s Center Coordinator.
x Finance and Administration
The division will continue implementation of the City’s Facility Plan by beginning to plan for rehabilitation of
the old historic fire station into alternative uses, as well as, beginning the design for Fire Station 5 in Sun City,
scheduled to open in 2010. The old library building will also begin a renovation process for future uses,
including possibly Municipal Court. The division will also oversee and coordinate the construction of the $12
million Recreation Center Expansion. $91,322 is included to add two additional Facilities Maintenance
Specialists help in maintaining the growing number of City buildings. The Utility Office will implement an
Interactive Voice Response (IVR) system to process utility connects, disconnects and payments to increase
operational efficiency and financial integrity. Development of a service agreement with other local water
providers to read and bill water meters of mutual customers will also increase efficiency. $50,000 is included
in the Purchasing department to implement a bar coding system in the City warehouse to increase efficiency
and prevent loss of materials. Funds are also included to contract services to review all City contracts to
ensure proper documentation and conformity to City standards. The division will also assist the Transportation
Advisory Board in developing funding strategies for future road projects to alleviate traffic congestion.
x Fire Services
Improving emergency response levels will continue to be the focus for Fire during 2007/08. $213,113 is
included to fund four new firefighters to be added in January 2008, with an additional two firefighters added in
July 2008. These additions will begin preparation for the future opening of Fire Station 5. Also funded are the
promotions necessary to implement the “Squad” concept for improved service delivery. In June 2008, the
division will add additional administrative support and a Battalion Chief will be hired in October 2008 to oversee
and manage the departments training needs.
x Georgetown Utility Systems (GUS)
The division will continue efforts for community long-range planning by continuing to work towards
implementation of the regional wastewater master plan for the San Gabriel Basin, and $25,000 is funded to
work toward expanding the Water Certificates of Convenience and Necessity (CCN) to coincide with other City
Services. Systems Engineering will inventory the City’s stormwater drainage system and prepare for
regulatory changes in 2010 and has $25,000 for the creation of a utility infrastructure master plan in the
downtown overlay district to determine the improvements needed to serve the existing and future developments
thus continuing to implement the Downtown Master Plan. Sanitation will expand recycling opportunities
and environmental programs through aggressive advertisements promoting the City’s recycling and
composting programs, as well as, through the development of a commercial recycling program. The division
will also install and integrate a fiber system for monitoring cameras at City operated traffic lights to increase
operational efficiency and financial integrity. Other efficiency projects include the continued pursuit of
ownership of all electric substations used within the City. $203,581 is included to add and equip two additional
Journey Line Technicians to be hired in February 2008. $3 million is included in the Electric Capital
Improvement Program to fund the update and replacement of the City’s Automated Meter Reading (AMR)
System. Efforts to improve quality of services while keeping property taxes low is furthered by the
investigation and renegotiation of a potential new provider for electric power contracts beyond 2016.
x Management Services
Management Services provides oversight to all divisions
and also includes several stand alone departments that are
not included elsewhere. Information Technology will
prepare a citywide technology disaster recovery plan to
increase operational efficiency and financial integrity.
Human Resources will develop an on-going funding plan to
implement market compensation for personnel and ensure
competitive compensation for all employees. A
Community Project Coordinator is added to oversee various
community redevelopment projects and continue
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revitalization and economic development efforts. Continued implementation of the city-wide records
management program will improve the quality of services while keeping property taxes low. This division
will ensure the completion of all strategies outlined in the 2007/08 Operating Plan.
x Police Services
Police will strive to improve emergency response levels by adding a total of 14.5 positions in 2007/08,
totaling $858,888. This includes the implementation of a 5 officer “impact team” to proactively provide a “hand-
on” influence within the community, as well as, a warrant officer and school resource officer. Also included is
additional staffing for the new Georgetown Communication and Technology (GCAT) building. In addition, four
more officers are slated to begin in October 2007 to complete the 3 year plan to ensure adequate staffing.
Over $200,000 is included for new law enforcement equipment, of which $90,000 is for evaluating a possible
replacement for the City’s computer aided dispatch software.
x Transportation Services
This division has been created in 2007/08 to oversee and manage the City’s various transportation issues. A
new Division Director is added for $132,720 to provide oversight to all division functions, including Streets and
Stormwater Drainage. To alleviate immediate traffic congestion, the division will develop a plan to assume
responsibility of traffic lights within the City, with expected implementation in 2010. $12,000 is included to fund
a consultant to assist in this process. $15,000 will be used to develop regional pavement design criteria, as
well as, to implement a program to move away from rehabilitative toward preventive maintenance for funding
quarter cent street maintenance sales tax projects. The development of a Transit System Master Plan will also
be a priority for the division.
Capital Projects
Capital improvements make up 23.6% of the City’s upcoming budget. The major projects, by type are listed below:
General Capital Projects
General capital projects are those that are funded through the general tax base, versus utility capital projects,
funded through utility rates. The following projects are included as general capital projects for 2007/08:
x Renovations to various City offices to accommodate employee and customer growth - $1 million
x Construct City parking lots - $385,000
x Funding completions and equipment purchases needed for the new Recreation Center expansion -
$816,000
x Design for renovation of the old library building - $300,000
x Various park improvements - $796,000
x Design of Fire Station 5 to be built in 2008/09 - $200,000
x Explore development of a parking garage downtown in conjunction with Williamson County - $250,000
Street Improvements and Maintenance
The capital budget for street construction and maintenance
is funded through two primary sources: General Fund
revenue and the quarter cent sales tax for maintenance.
The City’s General Fund will contribute $1.25 million for
capital maintenance with represents approximately 4% of
the General Fund operating budget. The City plans to
increase funding to 5% in 2008/09 to fund additional
maintenance needs for the City’s expanding street network.
Over 65% of the City’s street maintenance program is
funded by the quarter cent sales tax specifically for street
maintenance initially approved by voters in November 2002, and reauthorized in November 2006 for 4 additional
years. Without this funding source, budget adjustments would be required to continue to maintain City streets in an
acceptable manner.
x
General, 1/4 cent sales tax and SIP funded projects:
x 15th Street
x San Gabriel Heights Subdivision
x Sierra Vista Subdivision
x Berry Creek Drive
x MLK Drive
Georgetown Transportation Enhancement Corporation (GTEC)projects are included in a separate budget that
is adopted by the GTEC board and approved by City Council during the budget adoption process. Projects are
administered and managed by City staff. A copy of GTEC’s approved budget is included in the reference section of
this document.
Utility Capital Projects
The City will fund over $37.3 million for utility and infrastructure improvements in 2007/08. The majority of these
projects are a part of the City’s on-going capital expansion and upgrades to ensure quality services to the citizens.
Electric – Improvements are scheduled throughout the system.
Water Services – Improvements include both water and wastewater projects required by annexation, as
well as, construction of the Escalara elevated storage tank, various water line upgrades, the Smith
Branch/San Gabriel interconnect, mandated Edward’s Aquifer Recharge Zone testing and repairs, the
City’s cost for expansion of the Cimarron Hills Wastewater Treatment Plant and the second phase of the
South Fork Interceptor. The Pecan Branch reuse and San Gabriel Park irrigation lines will also be
completed.
Stormwater – Construction of the Oak Tree Drive Bridge drainage improvements, as well as, remediation
for San Gabriel River bank erosion, inventorying the City’s stormwater drainage system and improvements
to the Maple Street culverts are planned for 2007/08.
FINANCIAL HIGHLIGHTS
The City is committed to sound financial planning and direction,
and uses the City’s Fiscal and Budgetary Policy to guide the
budget process and financial administration. This policy is
reviewed and updated annually as part of the budget process
and requires all funds be self-sustaining, meaning on-going
operating revenues must fund on-going expenses. Also, the
policy has substantial debt coverage requirements. All
enterprise funds that have debt commitments are required to
maintain 1.5 times coverage, meaning excess operating
revenues must equal 1.5 times the annual debt service
payment. The 2007/08 Annual Operating Plan meets the Council's goal that each utility system is a self-supporting
operation that provides a desirable and affordable level of service. All of the City’s enterprise funds, including the
Airport, are self-supporting and policy compliant in 2007/08.
The City-wide contingency reserves have been increased 7.6% from $12.4 million to $13.35 million, due to the
increase in the total operating budget. This amount represents 75 days city-wide operating expenses, with $5.85
million for General Fund, representing 90 days of operating expense in this fund. Capital improvements and
purchased power costs are excluded from the contingency calculation.
Revenues. The City's revenues continue to rise due to added
property tax revenue resulting from an increased total assessed
valuation, increases in sales tax revenues and increased utility
service demands. The City's overall customer base for its
electric, sanitation, wastewater and water services has
increased at a rate of 5-7% for the last three years. The City
continues to conservatively project a 5% increase in revenues
for utility growth. Since weather conditions affect the electric
and water revenues significantly, revenue projections utilize
conservative growth estimates to avoid budget shortfalls, and
utilize a rolling average consumption method to factor out any weather aberrations.
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General Fund. General Fund revenues are expected to increase for 2007/08, through increased property taxes
and increases in sales taxes due to new retail development and growth in the City’s customer base. Return on
investment transfers are expected to increase due to overall customer growth and higher revenues in the City’s
utility system. Fee adjustments at the Community Center and for the new false alarm program will also contribute
towards the increase. Court fines are expected to increase due to increased ticket volume. Other revenues are
expected to remain stable through the upcoming year.
Proposed Debt. The 2007/08 budget includes approximately $17 million in new debt issues. $11.9 million in
revenue bonds are scheduled to be issued for utility infrastructure projects, including various electric system
improvements, as well as, for the San Gabriel/Smith Branch wastewater interconnect. Debt will also be issued to
renovate the old library building and the Oak Tree Drive Bridge along Berry Creek. Total tax supported debt is
estimated at $4.2 million. The final amount of debt to be issued will be determined by project timing, as well as, any
available excess funds from the 2006/07 fiscal year. The City plans to issue these bonds in April 2008.
In November 2004, voters approved a $22 million bond package
that included a new library, an expanded recreation center and
renovation of the City’s community center. These bonds have
been issued in stages to mirror cash flow needs and to minimize
the impact on property tax rates. The City’s debt per capita
increased this year due to the final issuance of the Recreation
Center expansion bonds in May 2007. The City’s debt per
capita continues to be lower than most comparable cities. The
City‘s total tax-supported general debt is expected to be $53.6
million by September 30, 2008.
Electric and Water Services Funds. Growth demands continue to impact service levels within the City’s two
largest utility funds. Operational costs continue to increase as the infrastructure expands. Annexation within the
City’s outlying area requires expansion of City services, and creates additional demands on the City’s existing utility
facilities.
The City's electric system continues to generate revenues sufficient for operations and maintenance and some
system improvements. Growth within the southern most Electric service area continues to expand with the addition
of a new $400M data center opening in early 2008. When fully operational, this project is expected to not only
generate significant revenues to the Electric utility, by also provide over $700,000 annually as a Return on
Investment (ROI) to the General Fund.
In 2006, the City became the electric provider for several large developments within the City of Round Rock,
including a new outlet mall, as well as, a regional hospital. The revenue generated in this area provides substantial
income to the Electric utility, but also contributes an estimated $300,000 in ROI to the City’s General Fund, without
increasing General Fund expenditures. This area is expected to further develop in 2008 with additional retail
outlets.
Growth, as well as, increased environmental mandates has also impacted the Water Services Fund, which includes
the City’s water, wastewater and irrigation utilities. Water utility costs continue to increase due to increased
operational costs, as well as increases in long term water supply cost and costs associated with the operation of
the Williamson County Raw Water Line. Contracting for additional water with the Brazos River Authority has
ensured the availability of a long-term water supply for Georgetown. Expenses in the wastewater utility have
increased due to Edwards Aquifer compliance issues and increasing treatment plant operational costs. The
expansion of effluent for irrigation purposes, which provides large commercial customers a non-potable water
supply for irrigation needs, has been completed to help mitigate the demand on the City’s water plants for treated
water.
The City continues to pursue options for regional wastewater service on the City’s western boundary and is taking a
leadership role in developing methods to promote sanitary sewer service and eliminate the proliferation of septic
thus ensuring water quality for the Georgetown area. These actions will become critical as rapid growth continues
within the area.
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Implementation will begin on capital improvements required by the City’s recent annexations. Over past two years,
the City annexed over 10,000 acres to ensure land use control over critical growth areas along Georgetown’s
gateways. These annexations will require over $7 million in water and sewer improvements over the next few
years to provide service as required under the annexation plans. The first $3 million of these improvements are
included in the 2007/08 Water Capital Improvement Program.
The utility debt coverage ratio, a standard measure of utility
revenue debt capacity, or the number of times the debt service
payment could be funded through net income from the utility,
remains healthy at an budgeted 3.15 times, and exceeds the
City’s fiscal and budgetary requirement of 1.5 times coverage
and the City’s utility bond requirements of 1.35 times coverage
While the budgeted number is slightly more than previous
years, the additional coverage is used in funding system
maintenance and various mandated improvements throughout
the various utilities.
Sanitation Fund. The Sanitation Fund required a $70,000 internal loan from the General Fund in 2006/07 to
eliminate a prior year deficit fund balance, caused primarily due to maintenance costs related to the closed landfill.
A new sanitation contract and rate structure was implemented in September 2007, providing improved cost
containment measures, as well as, improved management control for the City. As a result, the fund is expected to
be self-supporting in 2007/08. The overall financial condition of this utility will be reviewed, and possibility changed
from an enterprise fund to a special revenue fund in 2008/09.
Airport Fund. The Airport Fund is financially self-supporting and funds its on-going operations, as well as provides
a times coverage ratio of 1.55 times for its debt service coverage. Construction of the new airport traffic control
tower was completed in July 2007, and will be operational in October 2007. Staffing costs are funded federally
through the Texas Department of Transportation. The City is only required to fund building maintenance for the
tower itself. The Airport Master Plan update will be completed in early 2008, and will include expected
improvements to the Airport. Funding needs and a financial plan will be considered in the adoption of the updated
Plan.
Internal Service Funds. The internal service funds provide administrative services and asset management for
information, facility, and fleet services to City programs and departments by charging lease and administrative fees.
These fees are incorporated in each department’s budget.
Information Services Fund $ 1,878,502 Add and replace network and application technology and
hardware. Fees fund computer support services and annual
software maintenance contracts.
Facilities Maintenance Fund $ 1,482,277 Building maintenance and repairs to include HVAC, janitorial
services and minor remodeling. Repairs and scheduled
maintenance will be completed in 2007/08.
Fleet Management Fund $ 1,700,113 Add / replace 31 vehicles and equipment. The Council
continues the four-year replacement cycle for police vehicles
and added digital cameras as standard equipment in patrol
cars.
CONCLUSION
Georgetown is a growing community with ever increasing needs. The 2007/08 Annual Operating Plan allocates
resources to address priorities identified by the City Council last spring and addresses many of those needs. This
budget continues the prudent fiscal and budgetary policies implemented in previous years and provides services to
the community through new and expanded programs. Each program addressed within the budget has been
evaluated to ensure value to the community and enhancement to the quality of life for our citizens.
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We believe we’ve made an outstanding effort to ensure the goals and objectives set forth by the Council have been
met, as well as ensuring that Georgetown remains a safe and affordable place to live and work. The proposed
budget balances the needs of the community with available funding to provide quality services to the citizens of
Georgetown. This budget also continues the City Council’s commitment to preserving and enhancing
Georgetown’s unique character and quality of life.
Finally, we acknowledge the tremendous contributions and teamwork of all City staff in preparing the 2007/08
Annual Operating Plan. The management team worked together to assist in achieving the goals set by Council.
Each department worked to find savings in their operating budgets, and to make suggestions for program
improvements. Most notably, we want to recognize the Finance and Administration Division for their long and
dedicated hours in preparing the Annual Operating Plan.
Respectfully submitted,
Paul E. Brandenburg Micki Rundell, CGFO
City Manager Director of Finance & Administration