HomeMy WebLinkAboutAgenda CC 03.08.2016 WorkshopNotice of M eeting of the
Governing B ody of the
City of Georgetown, Texas
M arch 8, 2 01 6
The Ge orgetown City Council will meet on March 8 , 2016 at 4:00 PM at Co uncil Chambers, 101 E. 7th
St., Geo rge to wn, Texas
The City o f Georgetown is committed to co mpliance with the Americans with Disabilities Act (ADA). If
you re quire assistance in participating at a public meeting due to a disability, as defined under the ADA,
reasonable assistance, adaptations, or ac c ommo datio ns will be provided upo n request. P lease contact
the City Se c retary's Office, least four (4 ) days prio r to the scheduled meeting date, at (512) 930-3652
or City Hall at 113 East 8th Street for additional information; TTY users ro ute through Relay Texas at
711.
Policy De ve lopme nt/Re vie w Workshop -
A Workshop discussion of the City’s annual year-end external audit and Co mprehensive Annual
Financial Report (CAFR) for the fiscal year ended September 30, 20 15 -- Laurie Brewer,
Assistant City Manager and Leigh Wallace, Finance Director
B Prese ntation regarding the FY201 7 Budget Calendar and Process – Paul Diaz, Budget Manager
C Council co nsideration and directio n c oncerning the proposed 2016 Street Maintenance -- Mark
Miller, Transportation Services Manager, Edward G. Polasek, AICP, Transportatio n Services
Dire c to r and Jim Briggs, General Manager o f Utilities
Exe cutive Se ssion
In compliance with the Open Meetings Ac t, Chapter 551, Government Co de , Verno n's Texas Codes,
Annotate d, the items listed below will be discussed in closed session and are subject to action in the
regular se ssio n.
D Se c . 55 1.0 71 : Consul tati on wi th Atto rney
- Advice fro m attorney about pending or co ntemplated litigation and o ther matters on which the
attorney has a duty to advise the City Co uncil, including agenda items
Se c . 55 1.0 72 : Del i berati on Regardi ng Real Property
- Deliberation concerning the acquisitio n of real property from San Gabriel Sto rage Systems
Ve nture in connection with the Rive ry Blvd. Extension Project
Se c . 55 1.0 74 : Personnel Matter s
- City Manager, City Attorney, City Se c retary and Municipal Judge: Consideration of the
appointment, employment, evaluatio n, reassignment, duties, discipline, o r dismissal
Se c . 55 1.0 87 : Del i berati on Regardi ng Eco nomi c Devel opment Ne go ti ati ons
- Pro ject Mesa
- Pro ject Vo yager
Adjournme nt
Ce rtificate of Posting
Page 1 of 231
I, Shelley No wling, City S ecretary for the C ity of Geo rgeto wn, Texas , do hereby c ertify that
this Notic e o f Meeting was posted at City Hall, 113 E. 8th Street, a p lac e read ily acc es s ib le to
the general pub lic at all times , o n the _____ day of _________________, 2016, at
__________, and remained so p o s ted for at leas t 72 c o ntinuo us ho urs p receding the
s cheduled time of s aid meeting.
__________________________________
Shelley No wling, City S ecretary
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City of Georgetown, Texas
City Council Workshop
Marc h 8, 2016
SUBJECT:
Workshop discussion o f the City’s annual year-end e xternal audit and Comprehensive Annual Financial Report (CAFR) for
the fiscal year ended September 30, 2015 -- Laurie Brewer, Assistant City Manage r and Leigh Wallace, Finance Dire c to r
ITEM SUMMARY:
The City’s auditors will present the results of the annual external audit and the final Comprehensive Annual Financ ial
Report for the Fisc al Year Ended September 30, 2015. The City’s external auditor, Adam Mc Cane, CPA, with the firm of
Weaver and Tidwe ll, LLP will also discuss the re sults of the auditors’ independent audit of the CAFR, co mpliance with
auditing standards, testing over internal controls and fraud risk assessment.
COMMENTS:
Acceptance of this report is included on the consent Co uncil agenda.
P DF of the final CAFR document will be pro vided electronically. Printed copies will be complete d once the City
Council has acc e pted the report and will be available upo n request.
FINANCIAL IMPACT:
None
SUBMITTED BY:
Laurie Brewer, Assistant City Manager and Leigh Wallace, Finance Director
ATTACHMENT S:
Description
CAFR Presentation
City of Georgetown CAFR Draft
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1
Comprehensive Annual
Financial Report
For the year ended September 30, 2015
March 8, 2016
Background & Terms
• CAFR - Comprehensive Annual Financial Report
• GAAP - Generally Accepted Accounting Principals
– Rules and standards by which all financial reporting is
presented and prepared
– Not the same as budgetary accounting
• GASB - Governmental Accounting Standards
Board
– The oversight body for accounting standards for
governmental entities
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2
Financial Reporting
• Demonstrates fiduciary accountability to
citizens, bondholders and granting
agencies
• Required by state law, City Charter and
bond covenants
– Prepare statements and supplemental
information
– Conduct annual audit
Financial Reporting Audience
• Important reporting and compliance tool
for management and elected officials
• Primary audience is technical not “average
person”
– Governmental accounting professionals, bond
rating analysts, etc.
– Used to evaluate credit worthiness, economic
stability, financial standing
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Demonstrates Compliance
• Council adopted budget
• Bond covenants
• Budget and fiscal policies
• Investment policy
• Grants
• Proper internal controls
Independent Audit
• Performed by outside independent audit
firm
• Selected by Council
• Conducted in compliance with
Government Auditing Standards
• Provides assurance of accurate reporting
and financial integrity
• Compliance with policies
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CAFR
• Historical document
– Financial condition and results of operations
for year ended September 30, 2015
– Budget adopted September 2014
• Interim reporting
– Monthly & quarterly revenue reports
– Quarterly financial reports
– Year end variance report
Summary Statement of Net Position
(in thousands)
Similar to Balance Sheet
2015 2014
Current and other assets $ 154,266 $ 139,597
Capital assets 740,618 675,662
Total assets $ 894,884 $ 815,259
Deferred outflows of resources 8,049 $ 4,134
Total assets and deferred outflows $ 902,933 $ 819,393
Long-term liabilities 223,915 $ 195,790
Other liabilities 38,612 32,927
Total liabilities $262,527 $ 228,717
Net position:
Net Investment in capital assets $ 568,265 $ 498,875
Restricted 3,958 825
Unrestricted 68,183 90,976
Total net position $ 640,406 $ 590,676
Total Primary Government
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5
Summary Statement of Activities
(in thousands)
Similar to Income Statement
2015 2014
Revenues:
Governmental $ 81,210 $ 82,292
Business-Type 121,554 175,940
Total Revenues $ 202,764 $ 258,232
Expenses:
Governmental 60,997 61,278
Business-Type 98,226 90,160
Total Expenses $ 159,223 $ 151,438
Change in net assets 43,541 106,794
Net Assets - Beginning 590,677 483,882
Restatement 6,188 -
Net Assets - Ending $ 640,406 $ 590,676
Total Primary Government
“Modified Approach”
• Depreciation included on govt-wide statements
– All assets except streets infrastructure
• Modified Approach adopted in 2005 for streets
infrastructure
• Option for reporting the condition of the
infrastructure instead of depreciating the
infrastructure
– Provide accountability to maintain streets
• Council adopted a pavement condition index
(PCI) of “85” to maintain the streets in “good”
condition
– Reviewed every 3 years
– Reviewed in 2014 - current condition rated at 87.5
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6
Comments from External
Auditor
Adam McCane, CPA
Weaver and Tidwell, LLP
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Audit Summary
• Unmodified opinion on the financial statements
• Unmodified opinion on internal control and
federal awards
• New accounting standard implementation
– GASB 68 - Pensions
• Results of internal control procedures
• Required communications
• Other items
Comprehensive Annual
Financial Report
For the year ended September 30, 2015
Final document will be available at:
City Hall
Georgetown Library
Web Site
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Comprehensive Annual
Financial Report
2014 - 2015
City of Georgetown, Texas
...“Red Poppy Capital of Texas”
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CITY OF GEORGETOWN, TEXAS
COMPREHENSIVE
ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015
Prepared by:
Division of Finance and Administration
Laurie Brewer, CGFO – Assistant City Manager
Lisa Haines, CGFO – Controller
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TABLE OF CONTENTS
INTRODUCTORY SECTION (UNAUDITED):
Letter of Transmittal .....................................................................................................................................1
GFOA Certificate of Achievement ................................................................................................................9
Organizational Chart ..................................................................................................................................10
Elected Officials and Administrative Officers .............................................................................................11
City of Georgetown Map ............................................................................................................................12
FINANCIAL SECTION:
Independent Auditor’s Report ....................................................................................................................13
Management’s Discussion and Analysis (Unaudited) ................................................................................16
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position .............................................................................................................28
Statement of Activities ...................................................................................................................29
Fund Financial Statements
Governmental Funds
Balance Sheet ........................................................................................................................30
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position ......................................................................................31
Statement of Revenues, Expenditures, and Changes in
Fund Balance ...................................................................................................................32
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures
and Changes in Fund Balance to the Statement of Activities ..........................................33
Statement of Revenues, Expenditures, and Changes in Fund Balance
Budget and Actual – General Fund ..................................................................................34
Proprietary Funds
Statement of Net Position .......................................................................................................35
Statement of Revenues, Expenses and Changes in Fund Net Position ...............................37
Statement of Cash Flows .......................................................................................................38
Fiduciary Funds
Statement of Fiduciary Net Position – Agency Funds ............................................................39
Notes to Financial Statements .............................................................................................................40
Required Supplementary Information
Texas Municipal Retirement System – Schedule of Changes
in Net Position Liability and Related Ratios ..................................................................................80
Other Post-employment Benefits .........................................................................................................81
Modified Approach for Streets Infrastructure Capital Assets ..............................................................82
Combining and Individual Fund Financial Statements and Schedules
Combining Financial Statements – Nonmajor Governmental Funds
Combining Balance Sheet ............................................................................................................84
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance ....................86
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FINANCIAL SECTION – CONTINUED:
Combining and Individual Fund Financial Statements and Schedules – Continued
Schedules of Revenues and Expenditures – (Budget Basis) – Budget and Actual
(Non-GAAP) – Reconciled to GAAP Basis
Special Revenue Funds
Conservation ...................................................................................................................88
Court Fees .......................................................................................................................89
Development ...................................................................................................................90
Fire ...................................................................................................................................91
Library Restricted .............................................................................................................92
Parks ................................................................................................................................93
PEG Fees .........................................................................................................................94
Police ...............................................................................................................................95
Public Improvement Districts ...........................................................................................96
Street Tax .........................................................................................................................97
Tax Increment Reinvestment Zones ................................................................................98
Tourism ............................................................................................................................99
Supplementary Individual Fund Financial Statements and Schedules – Major Governmental Funds
General Fund
Schedule of Revenues and Expenditures (Budget Basis) – Budget and Actual
(Non-GAAP) – Reconciled to GAAP Basis .......................................................................... 100
Georgetown Transportation Enhancement Corporation (GTEC)
Schedule of Revenues and Expenditures (Budget Basis) – Budget and Actual
(Non-GAAP) – Reconciled to GAAP Basis .......................................................................... 104
Debt Service Fund
Schedule of Revenues and Expenditures (Budget Basis) – Budget and Actual
(Non-GAAP) – Reconciled to GAAP Basis .......................................................................... 105
General Capital Projects Fund
Schedule of Revenues and Expenditures (Budget Basis) – Budget and Actual
(Non-GAAP) – Reconciled to GAAP Basis .......................................................................... 106
Combining Financial Statements - Nonmajor Proprietary Funds
Enterprise Funds
Combining Statement of Net Position ........................................................................................ 108
Combining Statement of Revenues, Expenses and Changes in Fund Net Position ................. 109
Combining Statement of Cash Flows ......................................................................................... 110
Internal Service Funds
Combining Statement of Net Position ........................................................................................ 111
Combining Statement of Revenues, Expenses and Changes in Fund Net Position ................. 112
Combining Statement of Cash Flows ......................................................................................... 113
Supplementary Individual Fund Financial Statements
Agency Funds
Statement of Changes in Assets and Liabilities ......................................................................... 114
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STATISTICAL SECTION (UNAUDITED):
Net Position by Component – Last Ten Fiscal Years ............................................................................. 115
Changes in Net Position – Last Ten Fiscal Years .................................................................................. 117
Fund Balances of Governmental Funds – Last Ten Fiscal Years .......................................................... 121
Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ....................................... 123
Property Tax Rates, Levies and Collections - Last Ten Fiscal Years ..................................................... 125
Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years ............................ 127
Property Tax Rates - Direct and Overlapping Governments – Last Ten Fiscal Years ........................... 129
Principal Property Taxpayers – Current Year and Nine Years Ago ........................................................ 130
Taxable Sales by Category – Last Ten Fiscal Years .............................................................................. 131
Direct and Overlapping Sales Tax Rates – Last Ten Fiscal Years ......................................................... 133
Sales Tax Revenue Payers by Industry – Fiscal Years 2015 and 2006 ................................................. 134
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ................................................................ 135
Ratios of Net General Obligation Bonded Debt to Assessed Value and
Net General Obligation Bonded Debt Per Capita – Last Ten Fiscal Years ...................................... 137
Computation of Direct and Estimated Overlapping Bonded Debt ........................................................... 139
Computation of Legal Debt Margin – Last Ten Fiscal Years .................................................................. 140
Revenue Bond Coverage - Utility Funds (1) – Last Ten Fiscal Years .................................................... 142
Utility System Condensed Statement of Operations (1) – Last Ten Fiscal Years .................................. 144
Utility System Condensed Statement of Operations (2) – Last Ten Fiscal Years .................................. 146
Demographic and Economic Statistics – Last Ten Fiscal Years ............................................................ 148
Principal Employers – Current Year and Nine Years Ago ...................................................................... 149
Full Time Equivalent City Government Employees by Function – Last Ten Fiscal Years ...................... 150
Operating Indicators by Functions – Last Ten Fiscal Years ................................................................... 152
Capital Assets by Functions – Last Ten Fiscal Years ............................................................................. 154
Water Usage (Gallons) – Last Ten Fiscal Years..................................................................................... 156
Ten Largest Water Customers ................................................................................................................ 157
Daily Flow (Wastewater Treatment) – Last Ten Fiscal Years ................................................................. 158
Ten Largest Wastewater Customers ...................................................................................................... 159
Valuation, Exemptions and Ad Valorem Tax Debt .................................................................................. 160
Taxable Assessed Valuations by Category – Last Six Fiscal Years ...................................................... 161
Authorized but Unissued General Obligation Bonds .............................................................................. 163
General Fund Revenues and Expenditure History – Last Ten Fiscal Years .......................................... 164
Municipal Sales Tax History – Last Ten Fiscal Years ............................................................................. 166
Monthly & Volumetric Water Rates ......................................................................................................... 167
Monthly Wastewater Rates ..................................................................................................................... 168
Monthly Electric Rates ............................................................................................................................ 169
COMPLIANCE SECTION:
Independent Auditor’s Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ..................................................... 170
Independent Auditor’s Report on Compliance for Each Major Program and on
Internal Control Over Compliance Required by OMB Circular A-133 ............................................... 172
Schedule of Findings and Questioned Costs .......................................................................................... 174
Schedule of Expenditures of Federal Awards ......................................................................................... 178
Notes to the Schedule of Expenditures of Federal Awards .................................................................... 179
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Introductory
Section
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INTRODUCTORY SECTION (UNAUDITED)
Letter of Transmittal ............................................................................................................................................1
GFOA Certificate of Achievement ......................................................................................................................9
Organizational Chart .........................................................................................................................................10
Elected Officials and Administrative Officers ....................................................................................................11
City of Georgetown Map ...................................................................................................................................12
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Page 1 Transmittal Letter
March 8, 2016
Honorable Mayor and City Council,
City Manager and Citizens of Georgetown, Texas:
The comprehensive annual financial report of the City of Georgetown, Texas (the City) for the year ended
September 30, 2015, is hereby submitted. The financial statements are presented in conformity with
accounting principles generally accepted in the United States of America as set forth by the
Governmental Accounting Standards Board (GASB) and have been audited by independent auditors in
accordance with generally accepted auditing standards.
Management Responsibility for Financial Information. The City’s Finance and Administration Division
has prepared the report and is responsible for both the accuracy of the data and the completeness and
fairness of the presentation, including all disclosures. To the best of our knowledge and belief, the
enclosed data is complete and reliable in all material respects. All disclosures necessary to enable the
reader to gain an understanding of the City's financial activities have been included.
The Reporting Entity. This report includes all the funds of the City, as well as, the City’s discretely
presented component unit, the Georgetown Economic Development Corporation (GEDCO), its Texas 4A
economic development corporation. The City provides a full range of services, which include police and
fire protection; construction and maintenance of streets and other infrastructure; recreational activities
and cultural events. In addition to general government activities, the City also provides electric,
wastewater, water, stormwater drainage and airport services which are included in the reporting entity.
The City is also financially accountable for Georgetown Transportation Enhancement Corporation
(GTEC), a Texas 4B economic development corporation, which funds transportation projects that
enhance economic development within the City. GTEC is presented as a blended component unit within
the reporting entity.
Management Discussion and Analysis. Generally accepted accounting principles (GAAP) require
management to provide a narrative introduction, overview and analysis to accompany the basic financial
statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is
designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be
found immediately following the independent auditors’ report located at the front of the financial section of
this report.
DESCRIPTION OF THE CITY
Georgetown is a Home Rule Charter City and operates under a Council - Manager form of government. A
mayor, elected at large, and seven council members, elected from single member districts, serve
staggered, three-year terms. Georgetown is located on Interstate 35, the major corridor between Dallas
and San Antonio, at the intersection of State Highway 130. Georgetown was founded in 1848 with a
strong agricultural base, in the heart of Williamson County, 26 miles north of Austin. Today, Georgetown
has an estimated population of 59,391 within the city limits, with an estimated population of 85,753 within
the extra-territorial jurisdiction (ETJ) and serves as the county seat of Williamson County.
Georgetown’s economic development initiatives to expand jobs and tax base have been with a careful
focus of maintaining and expanding its status as a signature destination. The award winning historic
downtown square, along with its extensive, award-winning parks and river trail systems along the North
and South San Gabriel Rivers and Lake Georgetown have been leveraged to make the City one of the
most attractive places to live and work.
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Page 2 Transmittal Letter
This unique character and small town charm was a key factor for Del Webb Corporation when it built its
first Texas development in Georgetown with the 1995 opening of Sun City, Texas. Today, over 7,200
homes with over 13,500 retirees make Sun City and Georgetown their home.
Georgetown is also home to Southwestern University, which continues to receive national recognition.
The University has been named to Kiplinger’s list of the 100 best values in liberal arts colleges and has
been noted as one of ‘America’s Best Value Colleges’ by the Princeton Review. With more than 1,528
students and over 500 employees, the University provides substantial economic and cultural contributions
to Georgetown.
GEORGETOWN'S ECONOMIC OUTLOOK AND FINANCIAL CONDITIONS
Economic Outlook
The Texas economy has continued to thrive even better than most of the nation. Over the past 24
months, the Austin Metropolitan Statistical Area has been one of the more robust and healthy economies
in the nation. Many cities in the region have seen tremendous growth in property values, single family
housing permits, sales tax revenue, and population. Georgetown is no exception.
Over the past year, Georgetown’s total assessed value has grown by nearly $600 million, which
represents an increase of over 10% from last year. This year’s increase marks the 2nd year in a row in
which the City has seen a double digit percentage increase in total assessed value. The average home
value in the City has risen to $234,785. This represents an increase of 11.5% relative to last year. Permits
for single family residential housing totaled over 1,300 in 2015, which continues a three year growth
trend.
US Census data showed Georgetown was the second fastest growing city in America in 2015, with a
population over 50,000. On average, over 11 people a day moved to the City to make Georgetown their
home.
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Page 3 Transmittal Letter
The Central Texas unemployment rate was 4.7% for December 2015, compared to 5.0% nationally.
According to the Texas Comptroller of Public Accounts, Texas added 166,900 jobs in 2015. Texas and
the area continued to see strong growth in new jobs, as well as, retail and business sales. The City’s
commercial and job base continued to grow with the expansion of several small commercial and retail
centers, new healthcare facilities, added retail and restaurants on the downtown square and an
agreement that brings a major hotel/conference center to the City.
Sales tax revenues increased 5% over the prior year, demonstrating solid growth in the local economy for
the sixth consecutive year. The first quarter of the 2016 fiscal year continued this trend with sales tax
receipts coming in 6.5% over the prior year. While the City believes this growth will continue, a
conservative approach is taken when estimating available resources for each upcoming budget year as
national and world wide issues continue to show some uncertainty. As new retail developments occur,
estimates will be updated. The local economy is not directly affected by the energy industry and the drop
in oil prices; however, the City is carefully monitoring for any impacts to the greater Texas economy.
The City approved a development agreement for the
Sheraton Hotel and Conference Center at the Summit at
Rivery Park site. The development includes 222 rooms,
16,000 square feet of conference space, a parking
garage and future retail and restaurant development
valued at approximately $150 million at full build out.
Completion is expected in July of 2016. In addition,
Texas Outdoor Power Equipment constructed a 60,000
square-foot speculative building by the Georgetown
Airport, and Inner Visions built another 60,000 square-
foot speculative building in south Georgetown. The
groundwork was laid for new development in the South
Georgetown TIRZ, with potentially 1,000,000 square-feet
of Class A office space to be constructed over the next
several years.
In the northern gateway, the City is working with
developers interested in constructing a retail center east of the Airport and along Interstate 35. The City
Construction continues at the Rivery Hotel and
Convention Center.
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Page 4 Transmittal Letter
also continued its support of the Texas Life Sciences Collaboration Center (TLCC), who completed their
second building with the new space almost fully leased and site plans underway for a third building.
The Georgetown South Tax Increment Reinvestment Zone (TIRZ) was created in the summer of 2014,
with water, wastewater and road improvements soon to follow on the 603 acre site on south IH-35. This
development is significant because it opens the next phase of retail and commercial development that is
adjacent to the new Bass Pro Shop site at the Round Rock Premium Outlet Mall.
New development continues in the downtown area with the opening of many small shops and cafes that
further enhance the City’s historic old-town district. The downtown area was further enhanced in 2015
with the opening of several new restaurant and retail locations, including Eats on Eighth, 600 Degrees
Pizza and Brazos Market.
Georgetown takes an active role in water and wastewater planning with the Brazos River Authority (BRA)
to find regional solutions to the ever increasing demand for services, while protecting the natural
environment within the area. Growth within the utilities continues to have strong positive impacts to the
financial and economic conditions of Georgetown.
INITIATIVES
Transportation: In May of 2015, voters approved a $105
million Transportation Bond. The successful bond
election will provide the City the capital to invest in key
transportation projects over the next decade.
Council formed a bond committee, and approved a bond
package which seeks to address the following eight
transportation issues:
Reduce traffic on Williams Dr. and improve
circulation in the gateway area.
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Page 5 Transmittal Letter
Reduce traffic on SH 29.
Repair sidewalk ADA and safety issues.
Reduce congestion and improve traffic flow on Leander Rd.
Improve intersection management.
Improve accessibility to GISD facilities from Austin Ave. and FM 971.
Improve safety and access from SH 29 to Sam Houston Ave.
Improve capacity and safety of eastern SH 29.
The 2015 bond referendum passed on May 9 with 75% approval. Included with the bond package is a
contract with the voters that provides guidelines for the maximum property tax impact resulting from bond
debt in a given year. The contracts clarifies that property tax rate increases related to these bonds will
not exceed two-cents annually, or exceed ten-cents cumulatively. The FY2016 budget includes $20
million to build the Southwest Bypass, a north – south corridor designed to address mobility concerns and
ensure connectivity.
Public Safety: The City opened the Public Safety
Operations and Training Center in FY2015. The
76,000 square foot building is home to the Police
Department, Fire Administration, Emergency Dispatch,
and the City’s Emergency Operations Center. The
campus features a first rate training center with
movable partitions and observation catwalks, an
outdoor classroom, and a slow-speed driving track. It
is expected the facility will be able to serve the current
needs and future of public safety.
Investments in Public Safety also included the
expansion of the Emergency Medical Service (EMS)
program. Beginning on Oct. 1, 2015, the City of
Georgetown Fire Department added transport services
to the first responder system, allowing them to
transport patients who need additional care to hospital facilities. Currently, over 75% of the emergency
calls responded to by the Fire Department are medical emergencies. This move to expand the EMS
program allows the Fire Department to operate more efficiently and ensure that advanced care is only
minutes away.
Energy Services. With the ending of the City of Georgetown’s wholesale power agreement with the
Lower Colorado River Authority (LCRA) in September 2012 and favorable settlement of the resulting
lawsuit in 2014, the City extended its active management of its daily energy supply to cover the larger
market exposures, congestion issues, and real time settlements that LCRA previously handled. In 2015,
the City finalized a solar electric deal with SunEdison and saw the Spinning Spur Three wind farm come
online. The solar project is expected to be operational by Jan. 1, 2017. With all of the purchased power
contracts in place, the City of Georgetown is poised to be only the second municipally owned utility to be
100% green by 2017 and the first to do so using zero emissions. The investments in these purchased
power contracts ensure the City can provide our growing community with sustainable, renewable, and
cost effective energy for decades to come. These new long term contracts provide a hedge against
carbon legislation costs. General fund franchise fee revenues are based on the number of kWh sold;
therefore, no impact on other City funds is expected from lowering costs to customers. The City has
further modernized its rate structure to reflect a cost of service basis with higher fixed monthly charges
and lower variable kWh rates. This further stabilizes the City’s revenue stream and enhances its ability to
use the electric utility as an economic development tool. The City already provides power for the
Premiere Outlet Mall, Scott and White Hospital and major restaurant and retailers in the north Round
Rock area. The completion of the Bass Pro Shop late in 2015 at the outlet mall site further expanded
Georgetown’s commercial electric customer base.
Council and Staff at the opening of the
Public Safety Operations and Training Center.
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Page 6 Transmittal Letter
Regional Water. The City was approached by the Chisholm Trail Special Utility District (CTSUD) in 2011
about the possibility of merging with the City’s water system. The CTSUD provided water service to
several areas within the City and the City’s extra territorial jurisdiction (ETJ), as well as a large portion of
Western Williamson and Southern Bell Counties. This consolidation added 7,500 new water customers
and over 375 square miles of new service territory. This consolidation, now branded as the City’s
“Western District”, was completed in 2015 and provides for stronger regional water planning and resource
management to allow for future growth within the region.
Signature Destination.
The City of Georgetown works continuously to develop itself as a signature destination in an effort to
make our home a special place to live with a high-quality of life:
Award Winning Parks and Trail System - The City
continues to expand its award winning park system
through continued development of the City’s trail
system along the San Gabriel Rivers to Lake
Georgetown. In November 2008 city voters authorized
$35.5 million in bonds to fund park improvements. The
City adopted the Parks Master Plan in March 2009 to
continue the river corridor preservation and expand
parks and green space.
In 2015, the Parks Department completed the Master
Plan for San Gabriel Park, constructed a new splash
pad in San Jose Park, replaced the Creative
Playscape, and developed an operations and
maintenance plan for Garey Park, as well as a master
plan for construction.
Most Beautiful Town Square in Texas - The City completed capital improvements for the historic
downtown included rehabilitating 8th and 9th Streets, a new 140 space parking lot, and a comprehensive
downtown parking study, with recommendations to ensure the Square remains an effective and relevant
economic touchstone in Georgetown. Downtown Georgetown was recognized for having the Best
Marketing Campaign and Best Public Improvement by the Texas Downtown Association for the Most
Beautiful Town Square in Texas campaign and the completion of the Georgetown Art Center. The
Downtown district was also designated as a cultural district by the Texas Commission on the Arts, which
provides nation-wide recognition for programming, as well as opportunities for future funding of projects.
Long Range Planning. Planning for Georgetown’s future is a major priority, as the City formally adopted
a new comprehensive plan in 2008 called the Georgetown 2030 Plan. This Plan provides vision for the
future and is designed to address growth issues facing the community over the next 20+ years. This
project required citizens throughout the community to provide the foundation for policies needed to
ensure that the Georgetown of 2030 has the unique quality of life and economic vitality that it does today.
San Gabriel Park trail.
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Page 7 Transmittal Letter
The City’s 2030 Plan has been defined by City Council with five focus areas: Economic Development,
Public Safety, Signature Destination, Transportation and Utilities. This framework guides the City’s
business and financial planning process. Staff prepares business plans by focus area and a five-year
financial model to direct sound fiscal and policy decisions while capitalizing on the positive momentum in
the local and state economy.
FINANCIAL INFORMATION
The City is responsible for establishing and maintaining internal controls designed to ensure that the
assets of the City are protected from loss, theft or misuse and that adequate accounting data is compiled
to allow for the preparation of financial statements in conformity with generally accepted accounting
principles. Internal controls are designed to provide reasonable, but not absolute, assurance that these
objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should
not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates
and judgments by management.
The City’s Finance Director, Controller, and other key staff in the Finance and Administration Division
design and maintain the internal control structure. These controls are under continual review by
management, and under annual review by the independent auditors. During the year, the Finance
Division performs internal audits on selected procedures and operations throughout the City organization.
The selection of priorities and timing of audits are determined by the Finance Director, along with the City
Manager.
Single Audit. As a recipient of federal and state financial assistance, the City is responsible for ensuring
that adequate internal controls are in place to ensure compliance with applicable laws and regulations
related to those programs. Internal controls are subject to periodic evaluation by management. The tests
relating to the receipt of such funds are known as Single Audit testing. These tests are made to determine
the adequacy of internal controls, including that portion related to federal financial assistance programs,
as well as to determine that the City has complied with applicable laws and regulations. The compliance
section is included in the final section of this document.
Budgetary Controls. The City maintains budgetary controls to ensure compliance with legal provisions
embodied in the annual appropriated budget approved by the City Council. Activities of all funds are
included in the annual appropriated budget. The level of budgetary control (that is, the level at which
expenditures cannot legally exceed the appropriated amount) is established by division and department
within an individual fund. The City also maintains an encumbrance accounting system as one technique
of accomplishing budgetary control. Encumbered amounts are reserved at year-end and carried forward
into the following year.
As demonstrated by the statements and schedules included in the financial section of this report, the City
continues to meet its responsibility for sound financial management.
OTHER INFORMATION
Independent Audit. The City Charter requires an annual audit by independent certified public
accountants. The accounting firm of Weaver and Tidwell, LLP was selected by the City Council. The goal
of the independent audit is to provide reasonable assurance that the financial statements of the City for
the fiscal year ended September 30, 2015, are free of material misstatement. The independent auditor
concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion
and that the City’s financial statements for the fiscal year ended September 30, 2015, are fairly presented
in conformity with GAAP. The independent auditor’s report on the basic financial statements and
schedules are included in the financial section of this report.
Awards. The Government Finance Officers Association of the United States and Canada (GFOA)
awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its
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Page 8 Transmittal Letter
Comprehensive Annual Financial Report for the fiscal year ended September 30, 2014. The Certificate of
Achievement is the highest form of recognition for excellence in state and local government financial
reporting. In order to be awarded a Certificate of Achievement, a government unit must publish an easily
readable and efficiently organized Comprehensive Annual Financial Report, whose contents conform to
program standards. Such Comprehensive Annual Financial Reports must satisfy both generally accepted
accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period
of one year. The City has received a Certificate of Achievement for twenty-eight (28) consecutive years.
We believe our current report continues to conform to the Certificate of Achievement program
requirements, and we are submitting it to the GFOA.
We are also proud to report that the GFOA has presented the Distinguished Budget Presentation Award
to the City of Georgetown for each of the past twenty-six (26) years.
Acknowledgments. The presentation of this report on a timely basis could not be accomplished without
the efficient and dedicated services of the entire staff of the Finance Division. We would like to express
our appreciation to all members of the division who assisted and contributed to its presentation. Special
acknowledgment goes to Kara McSwiggin, Senior Accountant; Debbie Mitchell, Senior Accountant;
Tristan Whitmire, Senior Accountant; La’Mar Kemp, Accountant; Paul Diaz, Budget Manager; and Danella
Elliott, Executive Assistant, for their dedication in preparing this report.
We would also like to thank the Mayor and City Council. The preparation of this report would not be
possible without their leadership and support.
Sincerely,
David Morgan Laurie Brewer, CGFO
City Manager Assistant City Manager
Lisa Haines, CGFO
Controller
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9
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10
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11
CITY OF GEORGETOWN, TEXAS
ELECTED OFFICIALS AND ADMINISTRATIVE OFFICERS
SEPTEMBER 30, 2015
ELECTED OFFICIALS
Mayor Dale Ross
City Council Member, District 2, Mayor Pro Tem Keith Brainard
City Council Member, District 1 Anna Eby
City Council Member, District 2, Mayor Pro Tem Keith Brainard
City Council Member, District 3 John Hesser
City Council Member, District 4 Steve Fought
City Council Member, District 5 Ty Gipson
City Council Member, District 6 Rachael Jonrowe
City Council Member, District 7 Tommy Gonzalez
APPOINTED OFFICIALS
City Manager David Morgan
Acting City Attorney Skye Masson
City Secretary Shelley Nowling
Municipal Court Judge Randy Stump
OTHER CITY OFFICIALS
General Manager for Utilities Jim Briggs
Assistant City Manager Laurie Brewer
Fire Chief John Sullivan
Police Chief Wayne Nero
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12
Austin
Dallas/Fort Worth
San Antonio
Lubbock
El Paso
Amarillo
Houston
Georgetown
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 is
strategically and centrally located in the middle of the four major
metropolitan areas of Texas. Austin is 26 miles south, Dallas is three
hours north, Houston is three hours southeast and San Antonio is just
one-and-a-half hours south, placing Georgetown in a very
advantageous position for cultural and economic development.
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 opening of State Highway 130, the toll
road from Georgetown to San Antonio that parallels IH-35.
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Financial
Section
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FINANCIAL SECTION
Independent Auditor’s Report ..............................................................................................................13
Management’s Discussion and Analysis (Unaudited) .........................................................................16
Basic Financial Statements
Government-wide Financial Statements .......................................................................................28
Fund Financial Statements
Governmental Funds .....................................................................................................................30
Proprietary Funds .............................................................................................................................. .35
Fiduciary Funds ...................................................................................................................................39
Notes to the Financial Statements.......................................................................................................40
Required Supplementary Information
Texas Municipal Retirement System Analysis of Funding Progress ............................................80
Modified Approach for Streets Infrastructure Capital Assets ........................................................82
Combining and Individual Fund Statements and Schedules
Combining Financial Statements – Non-Major Governmental Funds ..........................................84
Schedules of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual Special Revenue Funds ........................................................................................88
Supplementary Individual Fund Financial Statements and Schedules
General Fund ............................................................................................................................. 100
Georgetown Transportation Enhancement Corporation (GTEC) .............................................. 104
Debt Service Fund .................................................................................................................................. 105
General Capital Projects ............................................................................................................ 106
Nonmajor Proprietary Funds
Enterprise Funds ........................................................................................................................ 107
Internal Service Funds ............................................................................................................... 111
Supplementary Individual Fund Financial Statements
Agency Funds ............................................................................................................................ 114
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AN INDEPENDENT MEMBER OF
BAKER TILLY INTERNATIONAL
WEAVER AND TIDWELL, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS
1601 SOUTH MOPAC EXPRESSWAY, SUITE D250, AUSTIN, TX 78746
P: 512.609.1900 F: 512.609.1911
13
INDEPENDENT AUDITOR’S REPORT
The Honorable Mayor
Members of the City Council
City of Georgetown, Texas
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities,
the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City
of Georgetown, Texas (the City), as of and for the year ended September 30, 2015, and the related notes to the
financial statements, which collectively comprise the City’s basic financial statements as listed in the table of
contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation,
and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are
free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the standards applicable
to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type activities, the discretely presented component unit,
each major fund, and the aggregate remaining fund information of the City, as of September 30, 2015, and the
respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary
comparison for the general fund for the year then ended in accordance with accounting principles generally accepted
in the United States of America.
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The Honorable Mayor
Members of the City Council
City of Georgetown, Texas
14
Change in Accounting Principles
As discussed in Note 13 to the financial statements, in 2015 the City adopted new accounting guidance, GASB
Statement No. 68, Accounting and Financial Reporting for Pensions – an Amendment of GASB Statement No. 27
and GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date. Our
opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion
and analysis, Texas Municipal Retirement System pension schedules, Other Post-employment Benefits, and Modified
Approach for Street Infrastructure Capital Assets on pages 16 – 27 and 82 - 84 be presented to supplement the
basic financial statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain
limited procedures to the required supplementary information in accordance with auditing standards generally
accepted in the United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management’s responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial
statements. We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the City’s basic financial statements. The introductory section, combining and individual major and nonmajor fund
financial statements and schedules and statistical section are presented for purposes of additional analysis and are
not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for
the purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations, and is also not a required part of the basic financial
statements.
The combining and individual major and nonmajor fund financial statements and schedules and the schedule of the
expenditures of federal awards are the responsibility of management and were derived from and relate directly to the
underlying accounting and other records used to prepare the basic financial statements. Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the combining and individual major and nonmajor fund financial statements and schedules and the
schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial
statements as a whole.
The introductory and statistical sections listed in the table of contents have not been subjected to the auditing
procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or
provide any assurance on them.
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The Honorable Mayor
Members of the City Council
City of Georgetown, Texas
15
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 24, 2016 on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s
internal control over financial reporting and compliance.
WEAVER AND TIDWELL, L.L.P.
Austin, Texas
February 24, 2016
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CITY OF GEORGETOWN, TEXAS
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.
CITY OF GEORGETOWN, TEXAS
MANAGEMENT’S DISCUSSION AND ANALYSIS
OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The following discussion and analysis of the City of Georgetown financial performance provides an overview
of the City’s financial activities for the fiscal year ended September 30, 2015. Please read it in conjunction
with the transmittal letter at the front of this report and the City’s financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
General Fund
At the end of the current fiscal year, the fund balance of the General Fund was $12,003,855 or 1.4%
lower than FY 2014 fund balance. The fund had $7.7 million of committed fund balance, $1.8 million
of assigned fund balance and $2.4 million of unassigned fund balance. Revenues were $487,000
more than the original budget estimates.
General Fund revenues increased $3.0 million, an increase of 7.7% over FY 2014. This increase is
due to greater revenues from growth and growth in sales tax and franchise tax revenues, and
increased ad valorem taxes.
General Fund expenditures increased by $3.8 million, an increase of 8.7% over FY 2014. This
increase was due to public safety’s 1% COLA effective January 2015, scheduled street maintenance,
and city-wide salaries increased due to merit and 2 ½% COLA that went into effect February 2015.
Governmental Activities
On a government-wide basis for governmental activities, the City had expenses net of program
revenue of $26.9 million. General revenues and transfers totaled $52.0 million, resulting in an
increase in net position of $25.1 million.
As of September 30, 2015, the City's governmental activities reported combined ending net position
balances of $263.4 million. The largest element of this balance is the value of the City’s investment in
capital assets which totaled $239.4 million. Capital assets include the value of streets, parks and
facilities, net of related debt.
During fiscal year ended September 30, 2015, the City issued approximately $17.805 million in
General Obligation and Certificates of Obligation bonds for entity-wide purposes. The debt issue
included $4.345 million for voter-approved general capital projects for roads. The City also issued
$6.36 million in Refunding GO bonds to retire outstanding debt issued at a higher interest rate, with a
net savings of $392,000 and $7.755 million in senior lien sales tax revenue refunding bonds, with a
net savings of $292,000. The City's general obligation debt is rated AA+ by Standard & Poor's and
AA2 by Moody's.
Business-Type Activities
The net position of the City's business-type activities had a current year increase of $31.9 million. The
current year increase is due to the continued growth of the customer base of the utility systems. The
City also received $9.4 million of infrastructure assets contributed by developers for commercial
projects and residential subdivisions.
The City’s total debt issue included $10.92 million of utility system revenue bonds for electric
transformers and system replacement, water system improvements to include a new elevated storage
facility and wastewater line upgrades, all to be paid from utility system revenues. The City’s Standard
& Poor's rating is AA and the Moody's rating is AA2 on the utility system revenue debt.
Entity-Wide
The City's total net position on a government-wide basis was $640.4 million at September 30, 2015,
an increase of 8.4% over September 30, 2014. Most of this balance is invested in capital assets,
restricted for specific purposes.
The City received $27.1 million of grants and other capital contributions in FY 2015.
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CITY OF GEORGETOWN, TEXAS
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USING THE FINANCIAL SECTION OF THIS COMPREHENSIVE ANNUAL FINANCIAL REPORT
This Comprehensive Annual Financial Report consists of three sections: introductory, financial and statistical.
As illustrated in the following chart, the financial section of this report has three components: management’s
discussion and analysis (this section), the basic financial statements, and required supplementary information.
Components of the Financial Section
BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The government-wide financial statements report information about the City as a whole, using accounting
methods similar to those used by private-sector companies. The statement of net position includes all of the
government’s assets and liabilities, reported using the full accrual basis of accounting. The statement of
activities accounts for all of the current year’s revenues and expenses, regardless of when cash is received or
paid.
The two government-wide statements report the City’s net position and how it has changed. Net position, which
is the difference between the City’s assets and deferred outflows and liabilities and deferred inflows, are one
way to measure the financial health of the City. Over time, increases or decreases in the City’s net position is an
indicator of whether its financial health is improving or deteriorating. To assess the overall health of the City, one
needs to consider other non-financial factors such as changes in the City’s property tax base and condition of
the City’s infrastructure.
The government-wide financial statements of the City are divided into two categories:
MANAGEMENT’S DISCUSSION AND ANALYSIS
FINANCIAL STATEMENTS
REQUIRED SUPPLEMENTARY
INFORMATION
Government-wide
Governmental Activities (Full Accrual)
Business-Type Activities (Full Accrual)
Notes to the Financial Statements
Fund
Governmental (Modified Accrual)
Proprietary (Full Accrual)
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CITY OF GEORGETOWN, TEXAS
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Governmental Activities – Most of the City’s basic services are included here, such as police, fire and other
public safety services, parks and recreation, public library, street maintenance, environmental services, and
general administration. Property and sales taxes, return on investment from the City’s utility services, and
charges for services finance most of these activities.
Business-type Activities – The City’s Water Services Fund, which includes water, wastewater and irrigation
services, as well as its Electric utility, are reported here. Stormwater Drainage and the City’s Airport are also
reported in these activities. Fees charged to customers fund the costs of providing these services.
FUND FINANCIAL STATEMENTS
The fund financial statements provide more detailed information about the City’s most significant funds and will
be more familiar to traditional users of government financial statements. The focus is now on major funds rather
than fund types.
The City has three types of funds:
Governmental Funds – General Fund, Special Revenue Funds, Capital Projects Funds and the Debt Service
Fund are governmental funds, which focus on:
(1) How cash and other financial assets can readily be converted to cash flow (in and out), and
(2) Year-end balances readily available for spending.
Consequently, the governmental funds statements provide a short-term view that helps determine whether there
are greater or fewer financial resources that can be spent in the near future to finance the City’s programs.
Because this information does not encompass the additional long-term focus of the government-wide
statements, additional information is provided with the governmental fund financial statements that explain the
reconciliation between the fund statements and the government-wide statements.
Proprietary Funds – Services for which the City collects fees and rates intended to fully recover the cost of
providing the service are reported in proprietary funds. Two types of proprietary funds are allowed in
governmental accounting: enterprise funds and internal service funds. These funds, similar to government-wide
statements, provide both long-term and short-term financial information.
The City’s enterprise funds are substantially the same as its business-type activities, but the fund financial
statements provide more detail and additional information, such as cash flows. The City uses enterprise funds to
account for its electric, water services, airport, and stormwater drainage activities. The City uses internal service
funds to report activities that provide supplies and services for the City’s other programs, activities and funds.
The City’s internal service funds are used in providing facility maintenance, fleet services, joint services
(providing administrative functions to the other funds), as well as information technology services and self-
funded health insurance.
Fiduciary Funds – The City is trustee, or fiduciary, for certain amounts held on behalf of others, and for certain
pass-through arrangements. The City is responsible for ensuring that the assets reported in these funds are
used for their intended purposes. The City’s fiduciary activities are reported in a separate statement of fiduciary
net assets. Assets for assessment collections for the City's public improvement districts and pass-through lease
agreements for Texas Capital Fund projects are held in fiduciary funds. These fiduciary activities are excluded
from the City’s government-wide financial statements because the City cannot use these assets to finance its
operations.
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CITY OF GEORGETOWN, TEXAS
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FINANCIAL ANALYSIS OF THE CITY AS A WHOLE
Statement of Net Position:
The following table reflects the condensed Statement of Net Position:
2015 2014 2015 2014 2015 2014
Current and other assets $ 69,469 $ 72,851 $ 84,797 $ 66,746 $ 154,266 $ 139,597
Capital assets 350,705 312,205 389,913 363,457 740,618 675,662
Total assets $ 420,174 $ 385,056 $ 474,710 $ 430,203 $ 894,884 $ 815,259
Deferred outflows of resources $ 5,832 $ 2,262 $ 2,217 $ 1,872 8,049 $ 4,134
Total assets and deferred outflows $ 426,006 $ 387,318 $ 476,927 $ 432,075 $ 902,933 $ 819,393
Long-term liabilities $ 140,358 $ 123,796 $ 83,557 $ 71,994 223,915 $ 195,790
Other liabilities 22,256 17,990 16,356 14,937 38,612 32,927
Total liabilities $ 162,614 $ 141,786 $ 99,913 $ 86,931 $ 262,527 $ 228,717
Net position:
Net Investment in capital assets $ 239,378 $ 211,306 $ 328,887 $ 287,569 $ 568,265 $ 498,875
Restricted 3,958 825 - - 3,958 825
Unrestricted 20,056 33,401 48,127 57,575 68,183 90,976
Total net position $ 263,392 $ 245,532 $ 377,014 $ 345,144 $ 640,406 $ 590,676
Summary Statement of Net Position
(In thousands)
Govtl Activities Bus-Type Activities Total Primary Government
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CITY OF GEORGETOWN, TEXAS
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The City's combined net position increased by $49 million to $640 million from $591 million in FY 2014.
Net position of Governmental Activities was $263.4 million. Most of these assets are invested in
capital assets or restricted for particular purposes, such as debt service or capital projects.
The City's unrestricted net position for governmental activities, which can be used to finance day to
day operations, totaled $20.1 million. Of that total, $1.7 million was unassigned fund balance
available for future appropriations.
Included in unrestricted net position are fund balances that are earmarked for particular purposes,
such as parks improvements, street maintenance, development, and tourism. The balance of these
funds at September 30, 2015 was $4.2 million.
Net position invested in capital assets net of related debt for governmental activities increased $28.1
million, primarily due to developer contributed capital and additions to capital assets.
Current year net position for business-type activities increased by $31.9 million, due to the growth in
the customer base, developer contributed capital, and capital assets.
During 2015, the City invested $18.1 million towards improving and expansion of utility infrastructure,
compared to $21.5 million in 2014.
2015 2014 2015 2014 2015 2014
Revenues:
Program Revenues
Charges for Service $ 15,723 $ 13,838 $ 111,956 $ 99,721 $ 127,679 $ 113,559
Operating Grants & Contributions 642 286 25 25 667 311
Capital Grants & Contributions 17,701 23,902 9,405 76,096 27,106 99,998
General Revenues
Property Taxes 20,650 18,985 - - 20,650 18,985
Sales Taxes 19,166 18,655 - - 19,166 18,655
Other Taxes 2,119 1,939 - - 2,119 1,939
Franchise Taxes 4,925 4,479 - - 4,925 4,479
Interest 201 169 168 98 369 267
Other 83 39 - - 83 39
Total Revenues $ 81,210 $ 82,292 $ 121,554 $ 175,940 $ 202,764 $ 258,232
Expenses:
Culture-recreation 11,004 10,438 - - 11,004 10,438
Development 2,318 2,038 - - 2,318 2,038
Fire 11,731 10,378 - - 11,731 10,378
General government 5,435 5,239 - - 5,435 5,239
Interest on long term debt 5,061 5,738 - - 5,061 5,738
Police 13,284 12,863 - - 13,284 12,863
Streets 6,463 9,486 - - 6,463 9,486
Environmental Services 5,701 5,098 - - 5,701 5,098
Electric - - 59,044 60,073 59,044 60,073
Water Services - - 33,361 24,159 33,361 24,159
Airport - - 2,838 3,290 2,838 3,290
Stormwater - - 2,983 2,638 2,983 2,638
Total Expenses $ 60,997 $ 61,278 $ 98,226 $ 90,160 $ 159,223 $ 151,438
Change in net position before transfers 20,213 21,014 23,328 85,780 43,541 106,794
Transfers 4,904 7,616 (4,904)(7,616)- -
Change in net position 25,117 28,630 18,424 78,164 43,541 106,794
Net Position - Beginning 245,532 216,902 345,145 266,980 590,677 483,882
Restatement (7,257) - 13,445 - 6,188 -
Net Position - Ending $ 263,392 $ 245,532 $ 377,014 $ 345,144 $ 640,406 $ 590,676
Changes in Net Position
(In thousands)
Govtl Activities Bus-Type Activities Total
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REVENUES
Program revenues are derived from the program itself and reduce the cost of the function to the City.
Total program revenues for both governmental and business-type activities are described below.
Governmental activities program revenue for the fiscal year ended September 30, 2015 was
$34.1 million. The Charges for Services category represents receipts primarily from environmental
services, development and building inspection fees, parks fees, fire billing for services and court
fines. Charges for services totaled $15.7 million in FY 2015, or 13.6% over prior year revenues.
Other governmental program revenues included operating and capital grants and contributions for
parks, fire and police programs, and streets. Capital grants and contributions totaled $17.7 million
compared to $23.9 million last fiscal year due in part to the addition of Williams Drive and developer
contributions.
Business-type activities program revenue totaled $121.4 million, a 30.9% decrease over prior
year. Capital grants and contributions were $66.7 million lower than the prior year due primarily to
the acquisition of CTSUD. Charges for Services, which represent receipts from utility customers for
electric, water, and wastewater, increased $12.2 million. Electric charges for service increased 4.9%
due to customer growth. Water charges for services increased 30.8% due to customer growth and
the addition of the Western District. Other program revenues include airport fuel sales, hangar
rentals and stormwater drainage fees.
General revenues are revenues from taxes levied on behalf of the general government and other
revenues used for general government activities not specific to a program or service. These revenues
and notable changes are described below.
Property taxes totaled $20.7 million. Included in these taxes are real and personal property levies
which are assessed October 1, and payable before the following January 31.
Assessed valuations on existing properties increased 8.11%, while total assessed valuation
increased 11.2% compared to the prior year. The variance is attributed to $203 million in
new and annexed property.
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The ad valorem tax rate for fiscal year 2015 was $0.434 per $100 of assessed valuation.
This is a decrease of $0.0055 over the prior year’s rate of $0.4395. The adopted tax rate is
a 2.49% above the 2015 effective rate.
Sales taxes, the City’s second largest source of general revenue, totaled $19.2 million for fiscal year
2015, which was an increase of 2.7% compared to the prior year. This increase is primarily driven by
the continued economic growth in retail, food, and information sectors. Sales tax revenues
represented 40% of the general revenue total in 2015, excluding the return-on-investment transfers
from the utility funds.
Hotel/motel taxes totaled $711,060 compared to $628,246 in FY 2014 and are included in other
taxes.
EXPENSES
Expenses for governmental activities totaled $61 million, versus $61.3 million in FY 2014. Total expenses
were relatively flat, $275,000 lower than the prior year. Major expenses include the Environmental Services
(sanitation) contract, salaries for providing services in the public safety area, as well as for parks and streets
maintenance. Salary increases implemented during the fiscal year included a 1% COLA for public safety
effective January 2015, as well as a 2 ½% COLA and merit increases for non-public safety effective
February 2015. Other explanations for the increases are noted below.
Culture-recreation increased 5.4% over the prior year due in part to salary adjustments.
Development increased 13.7%, or $280,000. The increase can be attributed to increased
personnel and operating costs.
Public Safety increased 7.7% due to the restructured STEP pay plan that was implemented
January 2013 and increased operating costs associated with the opening of the new Public
Safety Operations and Training Center.
Streets decreased 31.9% due to the timing of scheduled maintenance, including chip seal, of the
City’s transportation system.
Environmental services increased 11.8% due to continued customer growth in solid waste.
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Expenses for business-type activities totaled $98.2 million, an 8.9% increase over the prior year, which
provided electric, water, and wastewater services for customers, as well as airport and stormwater drainage
programs. Notable explanations for the changes are explained below.
Electric decreased 1.7%. The decrease in expenses for Electric can be associated with the one-
time payment for the LCRA settlement made in FY 2014.
Water services increased 38.1%. The increase can be attributed to a full year of operations of
the Western District since acquiring CTSUD.
The 13.7% decrease at the Airport is related to the fluctuations in the price of fuel compared to
FY 2014.
Stormwater saw a 13.7% increase over the prior year due to higher personnel and operating
costs.
FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds: The City’s Fund Balance is the accumulated difference between assets and liabilities
within governmental funds, and it allows the City to meet its contractual obligations, fund disaster or
emergency costs, provide cash flow for timing purposes and fund non-recurring expenses appropriated by City
Council.
For the fiscal year ended September 30, 2015, the City's governmental funds reflect a combined fund balance of
$51.9 million.
The General Fund had a fund balance of $12,003,855 for FY 2015, a decrease of approximately $168,800 over
FY 2014. According to the Fiscal and Budgetary Policy of the City, the use of excess fund balance is limited to
non-recurring one time only expenses.
General Capital Project Fund had a fund balance of $19.9 million for FY 2015 compared to $26.2 million for FY
2014. This decrease is due to the Rivery Sheraton Garage reimbursement, various Parks projects and FM1460.
Non-major governmental funds include a decrease in fund balance of $752,300 due to the funding and timing of
street improvement projects in the Sales Tax Maintenance Fund and start-up costs related to the new EMS
program.
General Debt Service Fund reflects an increase of $221,000 in fund balance in FY 2015. This increase is due to
higher ad valorem taxes collected for interest and sinking and the issuance of refunding bonds.
Georgetown Transportation Enhancement Corporation (GTEC), the City’s blended component unit had a 20%
decrease in fund balance due to the timing of capital improvement projects. GTEC contributed $6.7 million in
transportation improvements to facilitate economic development in 2015.
Business-type Activities: The City’s proprietary fund statements provide the same type of information found
in government-wide financial statements, but in more detail.
Total unrestricted net position as of September 30, 2015 totaled $48.1 million, which included $7.0 million for
Electric, $39.7 million for Water and $1.4 million for all other Non-Major funds. The change in net position for FY
2015 was $31.9 million resulting primarily from continued growth in the City’s utility systems and capital
improvements.
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GENERAL FUND BUDGETARY HIGHLIGHTS
The original and final budget of the General Fund changed due to a budget amendment based on Council’s
recommendation to spend excess fund balance for cash funding two transitional response vehicles (TRVs) for
EMS program and city manager recruitment. The variance between the actual ending fund balance at
September 30, 2015 of $9.9 million and the final budgetary fund balance of $7.8 million is attributed to higher
than expected franchise tax revenues, higher development related revenues, and environmental services
revenues due to growth. Expenditures were less than budgeted primarily due to timing of projects and vacant
positions.
CAPITAL ASSETS
The City's governmental activities (including the internal service funds) had invested $351 million in a variety of
capital assets and infrastructure. The City has $390 million invested in its business-type activities capital assets.
The detail is reflected in the following schedule:
Balance Deletions Balance
9/30/2014 Additions & Transfers 9/30/2015
Non-depreciable Assets:
Land $ 21,721 $ 5,627 $ 25 $ 27,373
Construction in progress 45,061 23,921 (36,413) 32,569
Streets 162,086 17,694 (3,912) 175,868
Other capital assets
Equipment 37,214 6,629 (1,355) 42,488
Buildings 52,783 25,157 336 78,276
Improvements 33,287 1,622 3,721 38,630
Bridges 10,277 - - 10,277
Less accumulated depreciation (50,224) (5,678) 1,126 (54,776)
Capital Assets - Governmental $312,205 $ 74,972 $ (36,472) $ 350,705
Balance Deletions Balance
9/30/2014 Additions & Transfers 9/30/2015
Non-depreciable Assets:
Land $ 3,026 $ - $ 640 $ 3,666
Construction in progress 7,659 14,725 (16,085) 6,299
Other capital assets
Equipment 2,953 295 2,267 5,515
Buildings 7,599 - - 7,599
Improvements 469,508 7,398 15,009 491,915
Less accumulated depreciation (111,967) (13,114) - (125,081)
Capital Assets - Business-Type $378,778 $ 9,304 $ 1,831 $ 389,913
City-wide Totals $690,983 $ 84,276 $ (34,641) $ 740,618
*Includes internal service funds assets, which are allocated to governmental activities
Change in Capital Assets
(In thousands)
Governmental Activities
Change in Capital Assets*
(In thousands)
Business-Type Activities
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CITY OF GEORGETOWN, TEXAS
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25
The City prepared a complete inventory of street infrastructure assets in 2003 and 2004 and assigned a value to
the inventory based upon the age of the street and construction indexes. This established a base line for
inventory reporting under the modified approach for GASB 34 reporting.
The Council adopted a financial policy that establishes an average condition level of 85 to maintain the streets in
“good” condition. The Pavement Condition Index (PCI) is a measurement scale for pavement condition, ranging
from zero (poor) to 100 for pavement in perfect condition. The PCI for fiscal years 2005-2007 was 91,
2008-2010 was 93, and 2011-2013 was 87.7. During 2014, the City contracted with Kasberg, Patrick and
Associates to reassess the condition of the pavement management system. The PCI for 2014-2015 is 87.3.
The previous score was 87.7. This decease can be attributed to recently annexed areas with streets needing
improvements. This assessment is conducted every three years and will be reevaluated in 2017.
The City budgets approximately $1.6 million annually of General Fund revenues for on-going street
maintenance projects, along with the staff and maintenance costs of the street department. In addition, the City
also budgets for the approximate $2.1 million of funds received in dedicated 1/4 cent sales tax for street
maintenance. The maintenance funds are allocated among various projects identified by the analysis to ensure
funds are spent where needed to maintain the PCI adopted by Council.
Utility infrastructure maintenance is budgeted within the utility funds. For fiscal year 2015, funding for electric
and water services infrastructure maintenance was $1.7 million.
Major capital assets added in FY 2015 are noted below:
General Capital Projects:
Construction in process projects $23,900,000
FM 1460
Southwest Bypass
Rivery Sheraton Garage
Garey Park
Williams Drive $13,680,000
PSOTC $27,568,000
Splash Pad $ 300,000
FM 1460 (ROW) $ 5,627,000
Utility Infrastructure and Capital Projects:
Electric distribution system expansion and improvements $ 3,829,000
Electric Substations $ 3,429,000
Westside Service Center (land) $ 640,000
Edwards Aquifer Recharge Zone compliance $ 1,831,000
Lift stations & upgrades $ 681,000
North Georgetown Addition $ 685,000
For more detailed notes about the City’s capital assets, please see Note 5 to the financial statements.
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OUTSTANDING DEBT
As of September 30, 2015, the City had a total of $139 million in general obligation debt outstanding. This
represents a 7.2% increase over prior year. This increase reflects $4.3 million of General Obligation bonds
for road projects.
The state limits the legal amount of tax levy available for general obligation debt service to $1.50 per $100
valuation. The City's 2015 debt levy equaled $0.22662 per $100 assessed valuation, or 15.11% of the
maximum allowed.
Other long-term debts included are compensated absence payable, net pension obligation, and other post-
employment benefits. These experienced an increase over FY 2014 of $1.6 million primarily due to an
increase in compensated absence payable and a change in accounting principles implemented as a result
of GASB statement No. 68.
In May 2015, the City issued $13.46 million in Combination Tax and Revenue Certificates of Obligation for
Summit at Rivery Park project, sidewalks, runway improvements and fuel farm at the Airport, various parks
including Williams Drive pool and splash pad, stormwater drainage facilities including Smith Branch
remediation, Westside Service Center and purchase of vehicles and equipment. The City also issued
$4,345,000 in General Obligation bonds for road projects approved in the 2008 Road Bond authorization.
The City also issued $10.92 million Utility System Revenue Bonds for electric transformers and system
replacement; water system improvements to include a new elevated storage facility, and wastewater line
upgrades.
In June 2015, the City issued $6,360,000 in General Obligation Refunding Bonds with an average interest
rate of 2.6%. The City advanced refunded bonds to reduce its total debt service payments over the next 14
years to obtain a net economic gain of approximately $392,000. The City also issued $7,755,000 in Senior
Lien Sales Tax Revenue Refunding Bonds with an average interest rate of 3.9%. The City advanced
refunded bonds to reduce its total debt service payments over the next 13 years to obtain a net economic
gain of approximately $292,000.
A detailed analysis of the City’s long-term debt is located in Note 6 to the financial statements.
2015 2014 2015 2014 2015 2014
General Obligation Bonds $ 122,966 $ 116,201 $ 16,414 $ 13,884 $ 139,380 $ 130,085
Premiums 3,026 2,394 2,027 1,974 5,053 4,368
Sales tax revenue bonds 7,755 8,470 - - 7,755 8,470
Revenue Bonds - - 67,910 61,885 67,910 61,885
Compensated absence payable 4,878 4,204 915 818 5,793 5,022
Net pension obligation 11,375 10,833 2,689 2,561 14,064 13,394
Other Post-Employment Benefits 787 627 - -787 627
Arbitrage rebate payable - - - - - -
Total Long Term Debt $ 150,787 $ 142,729 $ 89,955 $81,122 $ 240,742 $ 223,851
City of Georgetown Outstanding Debt and Long-Term
(In thousands)
Govtl Activities Bus-Type Activities Total
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CITY OF GEORGETOWN, TEXAS
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ECONOMIC FACTORS
During FY 2015, the City continued to see strong improvements in the local and regional economy. Total sales
tax receipts grew to $19.2 million, or by 2.7% over 2014, an increase over pre-economic downtown receipts for
the 6th consecutive year. The growth in residential and commercial development continued in FY 2015 with
$312.4 million in new permits; while at the same time, unemployment continued to drop from 5.3% in 2014 to
3.7% in 2015. The residential growth in the City’s utility service area, which includes both the city limits and the
City’s extra territorial jurisdiction (ETJ), continued its 4-6% growth rate.
The adopted FY 2016 budget assumes continued modest growth in new property of approximately $195 million
and an adopted tax rate remains unchanged at $0.434 per $100 valuation. Sales tax revenues have seen a
slowing of sales tax collections over the past 18 months compared to the hyper growth of FY 2013 and FY 2014.
This trends with the state of Texas as a whole. The 2016 budget projects sales tax growth of 2.5%. This
modest, but conservative, growth trend is also anticipated in the City’s utility funds.
DISCRETELY PRESENTED COMPONENT UNIT
The Georgetown Economic Development Corporation (GEDCO) has been included in the reporting entity as a
discretely presented component unit since it provides benefits to other entities aside from the City. Separate
audited financial statements are not issued for GEDCO.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This report is designed to provide City Council, citizens, customers, bond rating agencies, investors and
creditors with a general overview of the City’s finances. If you have questions about this report or need
additional financial information, contact:
Finance & Administration Division
City of Georgetown
113 East 8th Street
Georgetown, Texas 78626
(512) 930-3676
www.georgetown.org
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BASIC FINANCIAL STATEMENTS
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CITY OF GEORGETOWN, TEXAS
STATEMENT OF NET POSITION
SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
28
Component
Unit
Georgetown
Economic
Governmental Business-type Development
Activities Activities Total Corporation
ASSETS
Cash and cash equivalents 20,249,356$ 9,668,619$ 29,917,975$ 2,186,499$
Cash and cash equivalents - restricted - 2,437,408 2,437,408 -
Investments 41,873,140 13,351,901 55,225,041 3,019,452
Investments - restricted - 23,379,125 23,379,125 -
Prepaid items 323,557 4,760,696 5,084,253 -
Security deposit - 9,500,000 9,500,000 -
Accounts receivable
Services (net of allowance for uncollectibles) - 15,661,550 15,661,550 -
Other 7,065,501 472,532 7,538,033 219,320
Internal balances (936,892) 936,892 - -
Inventories 894,298 3,704,604 4,598,902 -
Long-term note receivable - 923,248 923,248 -
Capital assets
Land 27,372,932 3,665,995 31,038,927 448,745
Streets 175,868,215 - 175,868,215 -
Building and improvements 127,183,419 7,599,896 134,783,315 -
Machinery, furniture and equipment 42,488,461 5,515,140 48,003,601 -
Distribution system - 491,914,838 491,914,838 -
Water system - - - -
Construction in progress 32,568,835 6,298,971 38,867,806 -
Accumulated depreciation (54,776,430) (125,081,643) (179,858,073) -
Total assets 420,174,392 474,709,772 894,884,164 5,874,016
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflow related to pension 3,287,963 777,323 4,065,286 -
Deferred charge on refunding 2,544,096 1,439,633 3,983,729 -
Total deferred outflows of resources 5,832,059 2,216,956 8,049,015 -
TOTAL ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES 426,006,451$ 476,926,728$ 902,933,179$ 5,874,016$
LIABILITIES AND NET POSITION
Liabilities
Current liabilities
Accounts payable 8,914,786$ 8,345,946$ 17,260,732$ 11,595$
Accrued employee benefits 1,516,613 385,331 1,901,944 -
Unearned revenue 1,371,486 86,867 1,458,353 4,000
Unapplied credits 436,848 - 436,848 -
Current portion of noncurrent liabilities 8,911,530 6,013,279 14,924,809 60,000
Accrued interest 1,104,108 375,533 1,479,641 -
Construction contracts and retainages
payable from restricted assets - 112,037 112,037 -
Customer deposits payable from restricted assets - 1,036,999 1,036,999 -
Noncurrent liabilities
Accrued employee benefits 4,148,496 529,281 4,677,777 -
Net pension liability 11,375,385 2,689,309 14,064,694 -
Long-term debt 124,835,118 80,338,188 205,173,306 863,248
Total liabilities 162,614,370 99,912,770 262,527,140 938,843
NET POSITION
Net investment in capital assets 239,377,879 328,886,853 568,264,732 448,745
Restricted for
Debt service 534,745 - 534,745 -
Specific programs 3,423,343 - 3,423,343 -
Unrestricted 20,056,114 48,127,105 68,183,219 4,486,428
Total net position 263,392,081 377,013,958 640,406,039 4,935,173
TOTAL LIABILITIES
AND NET POSITION 426,006,451$ 476,926,728$ 902,933,179$ 5,874,016$
Primary Government
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CITY OF GEORGETOWN, TEXAS
STATEMENT OF ACTIVITIES
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
29
Component Unit
Georgetown
Economic
Charges for Operating Grants Capital Grants Governmental Business-type Development
Expenses Services & Contributions & Contributions Activities Activities Total Corporation
Primary government
Governmental activities
Culture-recreation 11,003,525$ 2,506,592$ 338,509$ -$ (8,158,424)$ -$ (8,158,424)$ -$
Development 2,317,907 2,510,092 - 135,286 327,471 - 327,471 -
Fire 11,731,142 1,740,719 51,523 - (9,938,900) - (9,938,900) -
General government 5,435,195 1,321,261 219,940 - (3,893,994) - (3,893,994) -
Police 13,284,900 831,461 32,476 - (12,420,963) - (12,420,963) -
Streets 6,463,416 625 - 17,566,386 11,103,595 - 11,103,595 -
Environmental services 5,700,681 6,811,773 - - 1,111,092 - 1,111,092 -
Interest on long-term debt 5,061,021 - - - (5,061,021) - (5,061,021) -
Total governmental activities 60,997,787 15,722,523 642,448 17,701,672 (26,931,144) - (26,931,144) -
Business-type activities
Electric 59,043,948 63,197,781 - 1,019,620 - 5,173,453 5,173,453 -
Water 33,360,468 43,488,320 - 5 ,196,606 - 15,324,458 15,324,458 -
Airport 2,838,401 2,631,211 25,056 1,230,868 - 1,048,734 1,048,734 -
Stormwater 2,983,286 2,638,945 - 1,958,266 - 1,613,925 1,613,925 -
Total business-type activities 98,226,103 111,956,257 25,056 9,405,360 - 23,160,570 23,160,570 -
Total primary government 159,223,890$ 127,678,780$ 667,504$ 27,107,032$ (26,931,144) 23,160,570 (3,770,574) -
Component unit
Georgetown Economic
and Development Corporation 657,998$ -$ -$ -$ (657,998)
General revenues
Property tax 20,650,114 - 20,650,114 -
Sales tax 19,165,963 - 19,165,963 1,311,553
Taxes - other 2,118,567 - 2,118,567 -
Franchise taxes 4,925,043 - 4,925,043 -
Interest on investments 201,492 167,866 369,358 11,134
Other 82,963 - 82,963 102,778
Transfers 4,904,089 (4,904,089) - -
Total general revenues and transfers 52,048,231 (4,736,223) 47,312,008 1,425,465
Change in net position 25,117,087 18,424,347 43,541,434 767,467
Net position, beginning of the year 245,531,853 345,144,448 59 0,676,301 4,167,706
Prior period adjustment (7,256,859) 13,445,163 6,188,304
Net position, end of the year 263,392,081$ 377,013,958$ 640,406,039$ 4,935,173$
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Primary Government
Functions/Programs DRAFT
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FUND FINANCIAL STATEMENTS
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CITY OF GEORGETOWN, TEXAS
BALANCE SHEET – GOVERNMENTAL FUNDS
SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
30
Georgetown
Transportation General Nonmajor Total
Enhancement Debt Capital Governmental Governmental
General Corporation Service Projects Funds Funds
ASSETS
Cash and cash equivalents 4,342,979$ -$ -$ 9,644,993$ 3,215,482$ 17,203,454$
Investments 5,997,447 12,310,456 1,489,314 13,319,275 4,550,405 37,666,897
Accounts receivable (net of
allowance for uncollectible accounts)
Delinquent taxes 219,659 - 149,539 - - 369,198
Sales tax 1,937,884 861,282 - - 538,174 3,337,340
Grants - 143,727 - - 144,667 288,394
Other 1,957,907 - - - 845,240 2,803,147
Due from other funds 664,988 - - - - 664,988
Prepaid items 59,931 - - - - 59,931
Inventories 6,771 - - - - 6,771
Total assets 15,187,566$ 13,315,465$ 1,638,853$ 22,964,268$ 9,293,968$ 62,400,120$
LIABILITIES
Accounts payable 2,086,876$ 1,757,148$ -$ 2,893,504$ 663,961$ 7,401,489$
Due to other funds - - - - 1,368,811 1,368,811
Unearned revenue 877,176 - - 195,765 298,545 1,371,486
Total liabilities 2,964,052 1,757,148 - 3,089,269 2,331,317 10,141,786
DEFERRED INFLOWS OF
RESOURCES
Deferred property taxes 219,659 - 149,539 - - 369,198
Total deferred inflows of
resources 219,659 - 149,539 - - 369,198
FUND BALANCE
Nonspendable 66,702 - - - - 66,702
Restricted - - 1,489,314 15,336,646 3,423,343 20,249,303
Committed 7,695,000 8,489,829 - - 4,202,843 20,387,672
Assigned 1,835,134 3,068,488 - 4,538,353 - 9,441,975
Unassigned 2,407,019 - - - (663,535) 1,743,484
Total fund balance 12,003,855 11,558,317 1,489,314 19,874,999 6,962,651 51,889,136
TOTAL LIABILITIES, DEFERRED
INFLOWS AND FUND BALANCE 15,187,566$ 13,315,465$ 1,638,853$ 22,964,268$ 9,293,968$ 62,400,120$
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CITY OF GEORGETOWN, TEXAS
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
31
Total fund balance - total governmental funds 51,889,136$
Capital assets, net of accumulated depreciation, used in governmental activities are not
currentfinancial resources and therefore are not reported in the governmental funds balance
sheet.337,841,429
The City uses internal service funds to charge the costs of certain activities, such as capital
assets, administrative services and information technology to the City's other funds. The
assets and liabilities of the internal service funds are included in governmental functions in
the statement of net position. The effect of this consolidation is to increase net position.19,232,946
Premiums and discounts on issued bonds have not been included in the fund financial
statements.(3,025,902)
Bonds payable and contractual obligations are not due and payable in the current period
therefore have not been included in the fund financial statements. (130,720,746)
Deferred charges resulting from the issuance of refunding bonds are not recorded on the
fund financial statements but are recorded as deferred outflows of resources on the
statement of net position.2,544,096
Accrued liabilities for accrued employee benefits, including compensated absences and
other post employment benefit obligations, are not due and payable in the current period,
therefore have not been included in the fund financial statements.(5,531,896)
Liabilities for arbitrage are notdue and payable in the currentperiod therefore have not been
reflected in the fund financial statements.(14,650)
Net pension liability and the related deferred outflows of resources,are notdue and payable
in the current period, therefore have not been included in the fund financial statements.(8,087,422)
Revenues from property taxes are deferred in the fund financial statements until they are
considered available to fund current expenditures, but such revenues are recognized in the
government-wide statements.369,198
Interest is accrued on outstanding debt in the government-wide financial statements,
whereas in the fund financial statements interest expense is reported when due.(1,104,108)
Net position of governmental activities 263,392,081$
Amounts reported for governmental activities in the statement of net position are different
because:
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CITY OF GEORGETOWN, TEXAS
STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – GOVERNMENTAL FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
32
Georgetown
Transportation General Nonmajor Total
General Enhancement Debt Capital Governmental Governmental
Fund Corporation Service Projects Funds Funds
REVENUES
Property taxes
Current 10,700,252$ -$ 9,800,000$ -$ -$ 20,500,252$
Delinquent 18,845 - 17,979 - - 36,824
Penalties and interest 65,672 - - - - 65,672
Other 325,042 - - - 711,060 1,036,102
Property assessment - - - - 1,082,465 1,082,465
Sales tax 11,296,644 5,246,213 - - 2,623,106 19,165,963
Franchise taxes 4,925,043 - - - - 4,925,043
Licenses and permits 2,002,380 - - - - 2,002,380
Charges for service 10,556,447 - - - 114,852 10,671,299
Fines and forfeitures 529,920 - - - 56,933 586,853
Donations and grants - 658,985 - 235,051 541,243 1,435,279
Investment income 29,899 52,340 4,044 57,610 29,059 172,952
Other revenue 692,873 283,632 - 137,335 992,312 2,106,152
Total revenues 41,143,017 6,241,170 9,822,023 429,996 6,1 51,030 63,787,236
EXPENDITURES
Current
Culture - recreation 9,156,876 - - - 1,291,660 10,448,536
Development 2,148,991 - - - 173,330 2,322,321
Fire services 10,595,388 - - - 918,538 11,513,926
General government 3,762,714 352,566 - - - 4,115,280
Highways and streets 3,668,360 - - - 2,407,047 6,075,407
Police 12,899,092 - - - 111,405 13,010,497
Environmental services 5,612,691 - - - 90,536 5,703,227
Capital outlay - 6,724,200 - 16,261,933 1,020,120 24,006,253
Debt service
Principal retirement - 505,000 7,363,518 - - 7,868,518
Interest and fiscal charges - 492,433 3,958,807 144,091 - 4,595,331
Total expenditures 47,844,112 8,074,199 11,322,325 16,406,024 6,012,636 89,659,296
Excess (deficiency) of revenues
over (under) expenditures (6,701,095) (1,833,029) (1,500,302) (15,976,028) 138,394 (25,872,060)
Other financing sources (uses)
Transfers in 7,720,944 489,915 1,699,395 302,000 760,061 10,972,315
Transfers out (1,188,673) (1 ,699,395) - (4,774,436) (1,650,765) (9,313,269)
Premiums on issuance of bonds - 725,374 108,567 168,006 - 1,001,947
Issuance of bonds - - - 13,990,000 - 13,990,000
Payment to refunding escrow agent - (8,327,210) (5,771,235) - - (14,098,445)
Refunding bonds issued - 7,755,000 5,684,703 - - 13,439,703
Total other financing sources (uses) 6,532,271 (1,056,316) 1,721,430 9,685,570 (890,704) 15,992,251
Net change in fund balances (168,824) (2,889,345) 221,128 (6,290,458) (752,310) (9,879,809)
FUND BALANCES, beginning of year 12,172,679 14,447,662 1,268,186 26,165,457 7,714,961 61,768,945
FUND BALANCES, end of year 12,003,855$ 11,558,317$ 1,489,314$ 19,874,999$ 6,962,651$ 51,889,136$
DRAFT
Page 59 of 231
CITY OF GEORGETOWN, TEXAS
RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE
TO THE STATEMENT OF ACTIVITIES – GOVERNMENTAL FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
33
(9,879,809)$
The City uses internal service funds to charge the costs of certain activities, such as fleet
management and information technology to appropriate functions in other funds. The
assets and liabilities of internal service funds are allocated to the governmental activities
on the statementof netposition. The effect ofthis consolidation is to increase netposition.
The entry on the statement of activities reflects the change for FY 2015, which is allocated to
governmental activities.4,294,705
Current year capital outlays are expenditures in the fund statements, but are shown as
increases in capital assets in the government-wide financial statements. The effect of
removing the 2015 capital outlays is to increase net position.24,006,253
Depreciation is not recognized as an expenditure in governmental funds since it does not
require the use of current financial resources. The effect of recording current year
depreciation is to decrease net assets.(2,858,513)
Capital assets contributed or donated to the City are not recorded in the governmental
funds as they do not provide current financial resources but are recognized in the
Statement of Activities as program revenues.16,693,894
Some revenues and expenses reported in the statementof activities do notrequire the use
of current financial resources and therefore are not reported as either expenditures or
revenues in governmental funds:
Current year increase in bond premiums (631,928)
Current year increase in deferred charge on refunding 282,069
Current year long-term debt principal payments on contractual obligation bonds payable
are expenditures in the fund financial statements,butare shown as reductions in long term
debt in the government-wide financial statements.7,363,518
Current year bond proceeds are not shown as revenue in the government-wide financial
statements.(27,429,703)
Repayment of bond principal and the payment to escrow in conjunction with the advance
refunding of debt are reported as expenditures in the fund financial statements, whereas
the government-wide financial statements do not record the expenditures,rather itreflects
a reduction to liabilities in the statement of net position. 14,016,041
Interest is accrued on outstanding debt in the government-wide financial statements,
whereas in the fund financial statements, the expenditure is reported when due.(530,374)
Additions to vested sick leave and vacation liabilities are not shown in the fund financial
statements. The net effect of the current year's increase is to decrease net assets.(541,279)
Expenditures related to the City's participation in the Texas Municipal Retirement System
are recorded as they are paid in the governmental funds, butare recognized based on the
change in net pension liability in the Statement of Activities.444,517
Annual required contribution for other postemploymentbenefits and net pension obligation
are recorded in the government-wide financial statements net of the expense recognized
on current year actual contribution.(159,670)
Revenue from property taxes are recognized in the fund financial statements on the
modified accrual basis but are recognized on the accrual basis in the government-wide
financial statements.47,366
Change in net position of governmental activities 25,117,087$
Net change in fund balances - governmental funds
Amounts reported for governmental activities in the statement of activities are different
DRAFT
Page 60 of 231
CITY OF GEORGETOWN, TEXAS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL – GENERAL FUND
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
34
2015 Actual Variance to
Budgetary Final
Original Final Basis Budget
REVENUES
Property taxes
Current 10,964,039$ 10,964,039$ 10,700,252$ (263,787)$
Delinquent 70,000 70,000 18,845 (51,155)
Penalties and interest 75,000 75,000 65,672 (9,328)
Sales tax 11,785,875 11,785,875 11,296,644 (489,231)
Franchise taxes 4,560,827 4,560,827 4,925,043 364,216
Licenses and permits 1,566,050 1,566,050 2,010,379 444,329
Charges for services 10,107,797 10,180,557 10,547,822 367,265
Fines and forfeitures 707,500 707,500 529,920 (177,580)
Other taxes 310,000 310,000 325,042 15,042
Investment income 25,000 25,000 29,899 4,899
Miscellaneous 483,875 483,875 693,490 209,615
Total revenues 40,655,963 40,728,723 41,143,008 414,285
EXPENDITURES
Current
Culture - recreation 9,442,653 9,347,794 9,111,404 236,390
Development 1,827,356 1,796,057 1,790,554 5,503
Environmental services 5,466,543 5,590,852 5,590,844 8
Fire services 10,759,602 10,759,602 10,582,129 177,473
General government 3,386,567 3,476,961 3,644,442 (167,481)
Highways and streets 4,663,108 4,811,858 4,106,997 704,861
Police services 13,667,941 13,840,722 13,340,939 499,783
Total expenditures 49,213,770 49,623,846 48,167,309 1,456,537
Excess (deficiencies) of revenues
over expenditures (8,557,807) (8,895,123) (7,024,301) 1,870,822
OTHER FINANCING SOURCES (USES)
Transfers in 6,922,775 6,925,516 7,720,944 (795,428)
Transfers out (523,998) (1,188,673) (1,188,673) -
Total other financing sources (uses) 6,398,777 5,736,843 6,532,271 795,428
EXCESS (DEFICIENCY) OF REVENUES AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND OTHER
FINANCING SOURCES (USES)(2,159,030) (3,158,280) (492,030) 2,666,250
FUND BALANCES, beginning of period 9,940,212 10,939,462 10,416,804 (522,658)
FUND BALANCES, end of period 7,781,182$ 7,781,182$ 9,924,774 2,143,592$
Reverse current year encumbrances 1,835,138
Record net unrealized gain on investments (82)
Reverse voided purchase orders 244,025
FUND BALANCE - GAAP BASIS, end of period 12,003,855$
Budgeted Amounts
DRAFT
Page 61 of 231
CITY OF GEORGETOWN, TEXAS
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
35
Governmental
Activities
ASSETS
Current assets
Cash and cash equivalents -$ 9,413,450$ 255,169$ 9,668,619$ 3,045,902$
Cash and cash equivalents - restricted 1,626,370 447,183 363,855 2,437,408 -
Investments - 12,999,525 352,376 13,351,901 4,206,243
Investments - restricted 2,245,940 19,205,120 1,928,065 23,379,125 -
Secutity deposit 9,500,000 - - 9,500,000 -
Prepaid expenses 1,806,881 2,953,815 - 4,760,696 263,626
Accounts receivable
Services (net of allowance for uncollectibles) 9,120,751 6,083,313 457,486 15,661,550 267,422
Other 279,366 193,166 - 472,532 -
Due from other funds - 9,025,972 - 9,025,972 -
Inventories 3,529,730 149,305 25,569 3,704,604 887,527
Total current assets 28,109,038 60,470,849 3,382,520 91,962,407 8,670,720
Noncurrent assets
Long-term note receivables - 923,248 - 923,248 -
Capital assets
Land and land rights 1,579,511 1,104,984 981,500 3,665,995 214,066
Distribution and water systems 143,977,180 304,218,490 43,719,168 491,914,838 -
Buildings and improvements 73,707 3,669,971 3,856,218 7,599,896 1,858,517
Machinery, furniture and equipment 2,200,595 888,403 2,426,142 5 ,515,140 32,353,201
Construction in progress 470,131 4,998,777 830,063 6,298,971 -
Less accumulated depreciation (39,405,692) (70,600,751) (15,075,200) (125,081,643) (21,561,781)
Total capital assets (net of
accumulated depreciation)108,895,432 244,279,874 36,737,891 389,913,197 12,864,003
Total noncurrent assets 108,895,432 245,203,122 36,737,891 390,836,445 12,864,003
TOTAL ASSETS 137,004,470 305,673,971 40,120,411 482,798,852 21,534,723
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflow related to pension 425,395 295,202 56,726 777,323 -
Deferred charge on refunding 787,414 554,318 97,901 1,439,633 -
TOTAL DEFERRED OUTFLOWS OF RESOURCES 1,212,809 849,520 154,627 2,216,956 -
TOTAL ASSETS AND
DEFERRED OUTFLOWS OF RESOURCES 138,217,279$ 306,523,491$ 40,275,038$ 485,015,808$ 21,534,723$
Internal
Service Funds
Water Services
Fund
Electric
Fund Total
Nonmajor
Enterprise
Funds
DRAFT
Page 62 of 231
36
Governmental
Nonmajor Activities
LIABILITIES AND NET POSITION
Current liabilities
Accounts payable 6,495,308$ 1,655,782$ 194,856$ 8,345,946$ 1,498,647$
Accrued employee benefits 212,937 141,239 31,155 385,331 57,905
Due to other funds 7,974,297 - 114,783 8,089,080 233,069
Unearned revenue 20,321 66,546 - 86,867 436,848
Current portion of long-term debt 2,492,855 3,002,153 518,271 6,013,279 -
Accrued interest 132,806 214,357 28,370 375,533 -
Construction contracts and retainages payable 20,186 91,851 - 112,037 -
Customer deposits 1,036,999 - - 1,036,999 -
Total current liabilities 18,385,709 5,171,928 887,435 24,445,072 2,226,469
Noncurrent liabilities
Accrued employee benefits 291,041 194,815 43,425 529,281 75,308
Net pension liability 1,471,742 1,021,313 196,254 2,689,309 -
Long-term debt 28,804,541 45,667,658 5,865,989 80,338,188 -
Total noncurrent liabilities 30,567,324 46,883,786 6,105,668 83,556,778 75,308
TOTAL LIABILITIES 48,953,033 52,055,714 6,993,103 108,001,850 2,301,777
Net position
Net investment in capital assets 82,257,760 214,751,962 31,877,131 328,886,853 12,864,003
Unrestricted 7,006,486 39,715,815 1,404,804 48,127,105 6,368,943
Total net position 89,264,246 254,467,777 33,281,935 377,013,958 19,232,946
TOTAL LIABILITIES AND NET POSITION 138,217,279$ 306,523,491$ 40,275,038$ 485,015,808$ 21,534,723$
Electric
Fund
Water Services
Fund
Enterprise
Funds Total
Internal Service
Funds
DRAFT
Page 63 of 231
CITY OF GEORGETOWN, TEXAS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
37
Governmental
Activities
OPERATING REVENUES
Service charges
Electric 60,870,094$ -$ -$ 60,870,094$ -$
Water - 17,107,086 - 17,107,086 -
Wastewater - 15,535,837 - 15,535,837 -
Other 1,144,894 3,599,429 5,242,994 9,987,317 26,964,669
Total operating revenues 62,014,988 36,242,352 5,242,994 103,500,334 26,964,669
OPERATING EXPENSES
Electric 8,259,062 - - 8,259,062 -
Water - 11,885,339 - 11,885,339 -
Depreciation 3,860,476 8,075,981 1,177,769 13,114,226 2,819,823
Utility contracts 45,937,180 9,482,053 - 55,419,233 -
Plant management - 2,446,675 - 2,446,675 -
Other - - 4,458,799 4,458,799 23,777,473
Total operating expenses 58,056,718 31,890,048 5,636,568 95,583,334 26,597,296
NET OPERATING INCOME (LOSS)3,958,270 4,352,304 (393,574) 7,917,000 367,373
NONOPERATING REVENUES (EXPENSES)
Investment income 19,435 145,486 2,945 167,866 28,540
Donations and grants - - 1,255,924 1,255,924 -
Interest and fiscal charges (987,230) (1,470,420) (185,119) (2,642,769) -
Loss on disposed assets - - - - (56,148)
Other 1,182,793 7,245,968 27,162 8,455,923 489,957
Total nonoperating revenues (expenses) 214,998 5,921,034 1,100,912 7,236,944 462,349
INCOME BEFORE CONTRIBUTIONS
AND TRANSFERS 4,173,268 10,273,338 707,338 15,153,944 829,722
CONTRIBUTIONS AND TRANSFERS
Capital contributions 1,019,620 5,196,606 1,958,266 8,174,492 219,940
Transfers in 2,287,936 3,635,544 - 5,923,480 3,515,365
Transfers out (5,018,881) (5,555,212) (253,476) (10,827,569) (270,322)
Total contributions and transfers (1,711,325) 3,276,938 1,704,790 3,270,403 3,464,983
Change in net position 2,461,943 13,550,276 2,412,128 18,424,347 4,294,705
NET POSITION, beginning of period 72,443,921 241,683,522 31,017,005 345,144,448 14,938,241
RESTATEMENT 14,358,382 (766,021) (147,198) 13,445,163 -
TOTAL NET POSITION, end of period 89,264,246$ 254,467,777$ 33,281,935$ 377,013,958$ 19,232,946$
Electric
Fund
Water Services
Fund Total
Internal
Service Funds
Nonmajor
Enterprise
Funds
DRAFT
Page 64 of 231
CITY OF GEORGETOWN, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
38
Governmental
Water Nonmajor Activities
Electric Services Enterprise Internal
Fund Fund Funds Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 63,034,814$ 43,250,768$ 5,469,880$ 111,755,462$ 28,144,498$
Payments to suppliers (40,235,545) (29,417,692) (3,914,977) (73,568,214) (14,026,831)
Payments to employees for services (4,596,868) (3,313,514) (764,263) (8,674,645) (10,282,652)
Net cash provided by operating activities 18,202,401 10,519,562 790,640 29,512,603 3,835,015
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 2,287,936 3,635,544 - 5,923,480 3,515,365
Transfers out (5,018,881) (5,555,212) (253,476) (10,827,569) (270,322)
Net cash provided by (used for)
noncapital financing activities (2,730,945) (1,919,668) (253,476) (4,904,089) 3,245,043
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Acquisition of capital assets (8,605,170) (5,575,483) (2,387,902) (16,568,555) (3,314,808)
Donations and grants - - - - -
Security deposit (9,500,000) - - (9,500,000) -
Proceeds from issuance of long-term debt 2,447,844 9,217,156 459,000 12,124,000 -
Principal paid on revenue and certificates of obligation bonds (2,497,668) (3,251,222) 2,238,044 (3,510,846) -
Interest paid on revenue and certificates of obligation bonds (1,255,927) (1,467,532) (187,874) (2,911,333) -
Net cash provided by (used for)
capital and related financing activities (19,410,921) (1,077,081) 121,268 (20,366,734) (3,314,808)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 19,435 145,486 2,945 1 6 7,866 28,540
Change in temporary investments 1,182,698 (14,036,873) (545,129) (13,399,304) (2,684,566)
Net cash provided by (used for) investing activities 1,202,133 (13,891,387) (542,184) (13,231,438) (2,656,026)
Net increase (decrease)
in cash and cash equivalents (2,737,332) (6,368,574) 116,248 (8,989,658) 1,109,224
CASH AND CASH EQUIVALENTS, beginning of year 4,363,702 16,229,207 502,776 21,095,685 1,936,678
CASH AND CASH EQUIVALENTS, end of year 1,626,370$ 9,860,633$ 619,024$ 12,106,027$ 3,045,902$
CLASSIFIED AS
Current assets -$ 9,413,450$ 255,169$ 9,668,619$ 3,045,902$
Restricted assets 1,626,370 447,183 363,855 2,437,408 -
Total 1,626,370$ 9,860,633$ 619,024$ 12,106,027$ 3,045,902$
NON-CASH DISCLOSURE
Developer contributions 1,019,620$ 5,196,606$ 1,958,266$ 8,174,492$ 219,940$
OPERATING INCOME (LOSS)3,958,270$ 4,352,304$ (393,574)$ 7,917,000$ 367,373$
Adjustments to reconcile operating income (loss) to
cash provided by operating activities
Depreciation 3,860,476 8,075,981 1,177,769 13,114,226 2,819,823
Other income 1,182,793 7,245,968 27,162 8,455,923 489,957
Decrease (increase) in other assets - 12,747 - 12,747 -
Decrease (increase) in prepaid expenses (827,770) (197,283) - (1,025,053) -
Decrease (increase) in inventories (424,319) - (9,169) (4 33,488) (581,285)
Decrease (increase) in accounts receivable (373,940) (304,098) 73,839 (604,199) 487,022
Decrease (increase) in customer deposits 190,652 - - 190,652 -
Increase (decrease) in due to/from other funds 8,051,987 (8,872,281) 70,531 (749,763) -
Increase (decrease) in accounts payable 2,147,716 (158,126) (210,274) 1,779,316 33,580
Increase (decrease) in unearned revenue 20,321 66,546 - 86,867 202,850
Increase (decrease) in net pension liability 508,045 255,292 49,056 812,393 -
Increase (decrease) in accrued employee benefits (91,830) 42,512 5,300 (44,018) 15,695
Net cash provided by operating activities 18,202,401$ 10,519,562$ 790,640$ 29,512,603$ 3,835,015$
DRAFT
Page 65 of 231
CITY OF GEORGETOWN, TEXAS
STATEMENT OF FIDUCIARY NET POSITION
AGENCY FUNDS
SEPTEMBER 30, 2015
The Notes to Financial Statements are
an integral part of this statement.
39
ASSETS
Cash and cash equivalents 38,679$
Accounts receivable 118,454
TOTAL ASSETS 157,133$
LIABILITIES
Accounts payable 38,679$
Due to other governments 118,454
TOTAL LIABILITIES 157,133$
DRAFT
Page 66 of 231
Notes
Section
DRAFT
Page 67 of 231
CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
40
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting and reporting policies of the City of Georgetown, Texas, (the City), included in the accompanying
basic financial statements conform to the generally accepted accounting principles (GAAP) applicable to state
and local governments. The Governmental Accounting Standards Board (GASB) is the accepted standard-
setting body for establishing governmental accounting and financial reporting principles. The following notes to
the financial statements are an integral part of the City's Comprehensive Annual Financial Report.
A. Reporting Entity
The City of Georgetown was incorporated under the laws of the State of Texas in 1848 and operates under
a Council-Manager form of government. The City’s financial statements include the accounts of all City
operations. Generally accepted accounting principles require all funds that are controlled by or are
dependent on the City Council to be included in the City’s financial statements. The reporting entity is the
primary government, or the City, and those component units for which the primary government is financially
accountable. Financial accountability is defined as the appointment of a voting majority of the potential
component unit‘s board and either the ability to impose its will by the primary government or the possibility
that the component unit will provide a financial benefit or impose a financial burden on the primary
government. Blended component units, although legally separate entities are, in substance, part of the
government’s operations and so data from these units are combined with the data of the primary
government. Based upon these considerations, the City’s financial statements include the Georgetown
Transportation Enhancement Corporation (GTEC) as a blended component unit. Discretely presented
component units, on the other hand, are reported in a separate column in the government-wide financial
statements to emphasize they are legally separate from the primary government, and whose exclusion
would cause the reporting entity’s financial statements to be misleading or incomplete. Based upon these
considerations, the City’s financial statements include the Georgetown Economic Development Corporation
(GEDCO) as a discretely presented component unit.
Blended Component Unit
GTEC, the City’s 4B economic development corporation, is a legally separate entity from the City that was
created in May 2001 by voters approving an additional sales tax. GTEC is governed by a seven member
board appointed by City Council, of which, four are Council members. The City Council maintains budgetary
control over the corporation. The City Manager serves as the General Manager of the corporation and the
City’s Chief Financial Officer acts as the Financial Manager. For financial reporting purposes, GTEC is
presented as a blended component unit within City operations because its sole purpose is to utilize sales tax
revenues for the improvement of the City’s transportation system. The revenues and expenditures for
GTEC are accounted for in a general capital projects fund. The City issues debt on behalf of GTEC in
exchange for pledged sales tax revenue that is transferred to the City to reimburse for debt service related to
the bonds. GTEC’s debt is shown in the Governmental Activities in the Statement of Net Position.
Discretely Presented Component Unit
GEDCO has been included in the reporting entity as a discretely presented component unit. GEDCO cannot
be considered a blended component unit because the revenues are not only for the benefit of the City.
GEDCO was created by the City in May 2005, under the Texas Development Act of 1979 for the purpose of
promoting, assisting, and enhancing economic and development activities on behalf of the City. It is funded
through voter authorized sales tax. The five member Board, which includes three City Council members, is
appointed by and serves at the discretion of the City Council. City Council approval is required for annual
budgets and bonded debt issuance, therefore the City can impose its will on GEDCO. In the event of
dissolution, net assets of GEDCO shall be converted to the City. Accordingly, the City accounts for GEDCO
as a discretely presented component unit on the government-wide financial statements.
GEDCO is audited as part of the City of Georgetown; however, separately issued unaudited financial
statements are available through the City of Georgetown’s Finance Department.
DRAFT
Page 68 of 231
CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
41
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
A. Reporting Entity – Continued
Related Organizations
The Mayor and City Council are responsible for appointing a voting majority of the members of some local
boards and commissions, but the City's accountability for these organizations does not extend beyond
making the appointments. These entities are the Georgetown Industrial Development Corporation,
Georgetown Hospital Authority, Georgetown Housing Authority, and Georgetown Higher Education Finance
Corporation.
B. Basis of Presentation
Basic Financial Statements
The basic financial statements include both government-wide financial statements (based on the City as a
whole) and fund financial statements. Both sets of financial statements classify activities as either
governmental, which are supported by taxes and intergovernmental revenues, or business-type activities,
which rely on fees and charges for support.
Government-wide Financial Statements
The government-wide Statement of Activities demonstrates the degree to which the direct expenses of a
given program or function is offset by the program’s revenues. Direct expenses are those that are clearly
identifiable with a specific program. Program revenues include 1) charges to customers or applicants who
purchase, use, or directly benefit from goods, services, or privileges provided by a given program and 2)
grants and contributions that are restricted to meeting the operational or capital requirements of a particular
program. Taxes and other items not properly included among program revenues are reported instead as
general revenues. The effect of interfund activity within the governmental and business-type activities
columns has been removed from these statements.
Fund Financial Statements
The City segregates transactions related to certain functions or activities in separate funds in order to aid
financial management and to demonstrate legal compliance. Each fund is considered a separate
accounting entity and the operations of each fund are accounted for using a separate set of self-balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as
appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the
purposes for which they are to be spent and the means by which spending activities are controlled.
Separate statements are presented for governmental funds, proprietary funds, and fiduciary funds, even
though the latter are excluded from the government-wide financial statements. These statements present
each major fund as a separate column on the fund financial statements; all non-major funds are aggregated
and presented in a single column.
The government-wide focus is on the sustainability of the City as an entity and the change in net financial
position resulting from the activities of the fiscal period. The focus of the fund financial statements is on the
major individual funds of the governmental and business-type categories. Each presentation provides a
different focus, which allows the reader to compare and analyze the information to enhance the usefulness
of the statements.
Governmental Fund Types
Governmental Funds are those funds through which most governmental functions typically are financed.
The measurement focus of governmental funds (in the fund financial statements) is on the sources, uses,
and balance of current financial resources and include the General Fund, Special Revenue Funds, Debt
Service Fund and Capital Projects Fund. The individual funds are described as follows:
DRAFT
Page 69 of 231
CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
42
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
B. Basis of Presentation – Continued
Major Governmental Funds
General Fund - The General Fund is the general operating fund of the City. It is used to account for all
financial resources except those required to be accounted for in another fund.
Georgetown Transportation Enhancement Corporation – This capital projects fund is used to account for the
City’s 4B Corporation activities, created to administer the voter approved ½ cent sales tax for transportation
improvements that aid in economic development efforts.
Debt Service Fund - The Debt Service Fund is used to account for the accumulation of resources for, and
the payment of, general long-term debt principal, interest, and related costs.
General Capital Projects Fund – This capital projects fund is used to account for financial resources to be
used for the acquisition or construction of parks, buildings, and other facilities. Such resources are derived
from proceeds of general obligation bonds or other sources of revenue specifically set aside for capital
projects.
Non-major Governmental Funds
Special Revenue Funds - The Special Revenue Funds are used to account for the proceeds of specific
revenue sources (other than expendable trusts or major capital projects) that are restricted to expenditures
for specified purposes.
Proprietary Fund Types
The Proprietary Fund Types are used to account for the City's organization and activities which are similar to
those often found in the private sector. These funds are financed and operated in a manner similar to
private business enterprises – where the intent of the City is that the costs (expenses, including
depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered mainly through user charges; or where the governing body has decided that periodic
determination of revenues earned, expenses incurred and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or other purposes.
Major Proprietary Funds
Electric Fund – This fund accounts for the City’s electric utility, including operations, maintenance of the
infrastructure and expansion of the system within the City’s service territory.
Major Proprietary Funds - Continued
Water Services Fund – This fund accounts for the City’s water, sewer and water reuse systems, including
operations, contracted maintenance, internal maintenance, expansion of the system within the City’s service
territory and the costs of environmental mandates that arise.
Non-major Proprietary Funds
Enterprise Funds - The funds that are operated as enterprise funds within the City but are not considered
major funds are the Stormwater Drainage and Airport Funds.
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NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
B. Basis of Presentation – Continued
Internal Service Funds - The Internal Service Funds, which provide services primarily to other funds of the
government, are presented in the summary form as part of the proprietary fund financial statements. The
financial statements of the internal service funds are allocated in the governmental column when presented
at the government-wide level. Various operations are accounted for as internal service funds, such as
operational costs associated with automobile and heavy equipment owned by the City and made available to
various departments, costs related to maintaining and repairing City owned facilities, operational costs
associated with the City's computer equipment within various departments, as well as jointly shared
administrative departments.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with the proprietary funds principal on-going operations. Operating expenses for the proprietary
funds include the cost of personnel and contractual services, supplies and depreciation on capital assets.
All revenues and expenses not meeting this definition are reported as non-operating revenues and
expenses.
Fiduciary Fund Type – Agency Funds
The City’s fiduciary fund is presented in the fund financial statements by type. Since by definition, these
assets are being held for the benefit of a third party and cannot be used to address activities or obligations
of the government, these funds are not incorporated in the government-wide statements. The City’s
fiduciary fund accounts for the operations of Cimarron Hills Public Improvement District in which taxes are
received from the taxable value in Cimarron Hills and subsequently disbursed to the developer. It also
accounts for the Texas Capital Fund Program whereby lease payments on certain property are received by
the City and subsequently disbursed to the State of Texas.
C. Measurement Focus/Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus.
Measurement focus refers to what is being measured and basis of accounting refers to timing of revenue
and expenditure recognition in the financial statements.
The government-wide statements and fund financial statements for proprietary funds are reported using the
economic resources measurement focus and the accrual basis of accounting. The agency fund also uses
the accrual basis of accounting. The economic resources measurement focus means all assets and
liabilities (whether current or non-current) are included on the statement of net position and the operating
statements present increases (revenues) and decreases (expenses) in net total position. Under the accrual
basis of accounting, revenues are recognized when earned, including unbilled utility services which are
accrued. Expenses are recognized at the time the liability is incurred.
Governmental fund financial statements are reported using the current financial resources measurement
focus and are accounted for using the modified accrual basis of accounting. With this measurement focus,
only current assets and current liabilities generally are included on the balance sheet. Operating statements
of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e.,
expenditures and other financing uses) in net current assets.
Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, i.e.,
both measurable and available. Available means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. The City considers all revenues available if they
are collected within sixty (60) days after year-end. Expenditures are recognized when the related fund
liability is incurred, if measurable, except for principal and interest on general long-term debt, which are
recorded when due, and compensated absences, which are recorded when payable from current available
financial resources.
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NOTES TO FINANCIAL STATEMENTS
44
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
Ad valorem, sales, hotel, and franchise tax revenues recorded in the Governmental Fund Types are
recognized under the susceptible to accrual concept. Licenses and permits, charges for services, fines and
forfeitures, and miscellaneous revenues (except earnings on investments) are recorded as revenues when
received in cash because they are generally not measurable until actually received. Investment earnings
are recorded as earned since they are measurable and available.
D. Budgets
At least 30 days prior to the end of each fiscal year, the City Manager submits a proposed budget presenting
a complete financial plan for the ensuing fiscal year to the City Council (the Council). Public hearings are
conducted, at which time all interested persons' comments concerning the budget are heard. The budget
must be legally adopted by the Council through passage of an ordinance no later than the twenty-seventh
day of the last month of the fiscal year.
Formal budgetary integration is employed as a management control device during the year for all
Governmental and Proprietary Fund Types. Budgets for all funds were legally adopted for the period.
Budgetary control is exercised at the division level. All budgets are prepared on the budgetary basis,
recognizing encumbrances outstanding at year-end as expenditures against that year’s appropriation.
These encumbrances are reconciled to generally accepted accounting principles where appropriate.
The Council may transfer any unencumbered appropriation balance or portion thereof from one division,
office, department, or agency to another at any time. The City Manager has authority, without Council
approval, to transfer appropriation balances from one expenditure account to another within a single
division, office, department, or agency of the City; however, unbudgeted transfers between funds are
prohibited.
The Council may authorize by a majority plus one vote, an emergency expenditure as an amendment to the
original budget, but only in a case of grave public necessity, to meet an unusual and unforeseen condition
that could not have been included in the original budget through the use of reasonable, diligent thought and
attention.
Budget amounts are as originally adopted, or as transferred pursuant to authorization of the City Manager or
amended by the City Council. Individual amendments were not material in relation to the original
appropriations, with the exception of amendments related to capital projects and grant expenditures, whose
actual costs were unknown when the budget was adopted. Unencumbered appropriations lapse each year
at September 30.
The Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual-General
Fund presents a comparison of budgetary data to actual results. The General Fund utilizes the same basis
of accounting for both budgetary purposes and actual results, except for the effect of encumbrances and
unrealized investment gains and losses, which are reconciled to the actual results for this comparison.
E. Encumbrances
Encumbrance accounting is employed as an extension of formal budgetary control in all governmental and
proprietary funds. Encumbrance accounting is a process whereby purchase orders, contracts and other
commitments for the expending of monies are recorded in order to reserve that portion of the applicable
appropriation. Outstanding year-end encumbrances are classified as restricted, committed, or assigned
components of fund balance, as applicable, and do not constitute expenditures or liabilities because the
commitments are carried forward into the subsequent fiscal year.
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NOTES TO FINANCIAL STATEMENTS
45
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
F. Cash and Investments
For cash flow purposes, cash and cash equivalents consist of demand deposits, certificates of deposits and
deposits in authorized investment pools.
The operating cash balances from all funds are consolidated in pooled cash and investment accounts.
Excess pooled balances are invested in U.S. Treasury securities, U.S. Government agency securities, fully
collateralized money market funds and local government investment pools. Maturities on all investments are
consistent with the City’s cash flow requirements. Investments are stated at fair value, or market price as of
September 30, 2015. Interest earnings are then allocated to each fund based on average monthly pooled
equity balances. Separate cash and investment accounts are maintained for restricted cash such as debt
service and bond proceeds reserved for future construction.
G. Restricted Assets
Certain cash and investments are restricted by various legal and contractual obligations. Included in the
restricted assets are capital recovery fees (impact fees) restricted by law for future capital improvements and
customer deposits.
H. Inventories and Prepaid Items
Inventories consist of electric materials, jet fuel, office and other supplies valued at the weighted average
cost method and are recognized as expenditures or expenses when used. The prepaid items consist of
required payments made to a vendor for a contract in the following fiscal year. These items are accounted
for using the consumption method.
I. Interfund Receivables and Payables
Short-term advances between funds are accounted for in the appropriate interfund receivable and payable
accounts. Negative balances incurred in pooled cash at year-end are treated as interfund receivables of the
Water Services Fund and interfund payables of the deficit fund.
J. Interfund Transactions
All legally authorized transfers have been appropriately presented as interfund transfers and are included in
the fund financial statements of both Governmental and Proprietary Fund types. As a general rule, the
effect of interfund activity has been eliminated from the government-wide financial statements.
K. Intergovernmental Revenues
Intergovernmental revenues represent entitlements and shared revenues which are accounted for within the
fund financed. Such revenues, received for purposes normally financed through the general government,
are accounted for within the Special Revenue Funds.
L. Accrued Employee Benefits
All employees, with the exception of firefighters, may accumulate a maximum of two times their annual
vacation, up to a cap of 240 hours, or 30 days paid upon separation. Firefighters may accrue up to a
maximum cap of 360 hours that can be paid out upon separation. Upon termination, non-Civil Service
employees will not receive payment of sick leave, unless they have a balance that originated prior to
October 1, 2004. These employees were grandfathered under the old policy of receiving payment for one-
half of their balance of sick leave up to 60 days at the rate of pay when the hours were banked. Upon
termination, Civil Service employees are paid for the balance of their Civil Service sick leave earned after
July 30, 2003 or October 31, 2005 (the effective date of the regulations in the City for fire civil service and
police civil service employees, respectively), up to a maximum of 720 hours or 1,080 hours for those
Firefighters on a 56 hour a week schedule on an annual basis. Civil Service employees hired prior to the
effective date of the adoption of Civil Service regulations are also eligible under city policy to receive
payment for one-half of their sick leave up to 60 days at the rate of pay when the hours were banked.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
46
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
L. Accrued Employee Benefits – Continued
Accumulated vacation and sick leave, which is expected to be liquidated with expendable available
financial resources, is reported as expenditure and a fund liability of the governmental fund that will pay it.
Amounts of accumulated vacation leave within governmental funds that are not expected to be liquidated
with expendable available financial resources are reported as a long-term liability on the statement of net
position. No expenditure is reported for these amounts in the fund financial statements unless the benefits
have matured, i.e. unused reimbursable leave still outstanding following an employee’s resignation or
retirement. Accumulated vacation and sick leave of proprietary fund types are recorded as an expense
and liability of those funds as the benefits accrue to employees
M. Capital Assets
Capital Assets other than Streets and Drainage
Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the
applicable governmental or business-type activities column in the government-wide financial statements and
in the fund financial statements for proprietary funds. All capital assets are valued at their historical cost or
estimated historical cost if actual historical cost is not available. Donated assets are valued at their fair
value on the date donated. Repairs and maintenance are recorded as expenses. Renewals and
betterments are capitalized.
Assets capitalized, not including infrastructure assets, have an original cost of $5,000 or more and an
expected useful life of over one year.
Interest incurred during the construction phase of capital assets of business-type activities is capitalized.
Interest of $514,021 was capitalized in enterprise funds during the 2015 fiscal year.
Depreciation for assets not following the modified approach is computed using the straight-line method on
the composite assets based upon the estimated useful lives as follows:
Distribution systems 25-50 years
Buildings and improvements 10-20 years
Furniture, fixtures, and equipment 3-10 years
The City records capital contributions to proprietary funds as revenue. Total capital contributions to the
enterprise funds in fiscal year 2015 were $8,174,492 and $219,940 in the internal service funds.
Contributed capital is not recorded for governmental type funds, but is recognized on the government-wide
statements and totaled $16,696,113 for the year ended September 30, 2015.
Capital Assets - Streets and Drainage
Governmental Accounting Standards Board Statement No. 34 provides for an alternative approach to
depreciation for measuring the value of infrastructure assets and the related costs incurred to maintain their
service life at a locally established minimum standard. In order to adopt this alternative method, the City
must use an asset management system, and must determine if the minimum standards are being
maintained. This measurement occurs every three years at a minimum. The City has elected to use this
alternative method for reporting its street infrastructure assets. The City contracted with the engineering firm
of Kasberg, Patrick and Associates to complete pavement condition surveys for the City’s street network
during 2014.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
47
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
M. Capital Assets – Continued
Capital Assets - Streets and Drainage – Continued
The City uses the CarteGraph PavementView Pavement Management Information System to track the
condition levels of each of the street sections. The entire streets inventory is captured in the system and the
condition of the pavement is based on the following factors:
Type of Distress
Amount of Distress
Severity of Distress
Deduct Values (function of the first three)
The Pavement Condition Index (PCI) is a measurement scale based upon a condition index ranging from
zero for a failed pavement to 100 for pavement with perfect condition. The condition index is used to
classify pavement in the following conditions:
The PCI for fiscal year 2014-2015 is 87. The previous score for 2010-2013 was 88. This will be re-
evaluated in 2017. The City’s administrative policy is to maintain an average PCI level of 85. An 85 PCI is
considered maintaining the streets in a “good” condition.
Staff prepares a street maintenance budget that meets this target for Council’s consideration during the
budget process.
N. Long-term Obligations
The portion of long-term general obligation debt used to finance proprietary fund operations and payable
from the revenues of the Enterprise Funds is recorded in such funds. General obligation bonds and other
forms of long-term debt supported by general revenues are obligations of the City as a whole and not its
individual funds. Accordingly, such unmatured obligations of the City are accounted for on the statement of
net position and payments of principal and interest relating to the general obligation bonds are recorded as
expenditures when they are paid in the fund statements. Self-supporting general obligation debt, which will
be repaid from non-general revenue sources, is recorded in the appropriate proprietary fund.
O. Pensions
For purposes of measuring the net pension liability, pension related deferred outflows and inflows of resources,
and pension expense, City specific information about its Fiduciary Net Position in the Texas Municipal
Retirement System (TMRS) and additions to/deductions from the City’s Fiduciary Net Position have been
determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are
recognized in the period that compensation is reported for the employee, which is when contributions are
legally due. Benefit payments and refunds are recognized when due and payable in accordance with the
benefit terms. Investments are reported at fair value. Information regarding the City’s Total Pension Liability is
obtained from TMRS through a report prepared for the City by TMRS consulting actuary, Gabriel Roeder Smith
& Company, in compliance with Governmental Accounting Standards Board (GASB) Statement No. 68,
Accounting and Financial Reporting for Pensions.
PCI Rating
100-85 Good
84-45 Fair
44-0 Poor
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NOTES TO FINANCIAL STATEMENTS
48
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
P. Estimates
The preparation of financial statements in conformity with U.S. generally accepted accounting principles
requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Specifically, the actuarial calculations used to determine the annual required contributions and
related liabilities of the City’s retirement plan and post-employment obligations are based on assumptions
about the possibility of events far into the future. Accordingly, actual results could differ from those
estimates.
Q. Comparative Data/Reclassification
Comparative total data for the prior year have been presented in selected sections of the accompanying
financial statements in order to provide an understanding of the changes in the City’s financial position and
operations. Also, certain amounts presented in the prior year data have been reclassified in order to be
consistent with the current year’s presentation.
R. Risk Financing Activity
The City of Georgetown is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omission; injuries to employees; and natural disasters. During fiscal year
2015, the City purchased general liability and property insurance from Texas Municipal League
Intergovernmental Risk Pool (TML-IRP). The City pays an annual premium to TML-IRP for such coverage.
TML-IRP purchases reinsurance and the City does not retain risks of loss exceeding deductibles. Settled
claims have not exceeded insurance coverage in the past three years.
The workers compensation plan is administered and paid through the Texas Municipal League-
Intergovernmental Risk Pool (TML-IRP). Under this plan, the City does not retain risks of loss exceeding the
deductibles. TML-IRP also brokers the City’s Aviation and Underground Storage Tank Pollution liability
insurance, as well as, the canine and surgical vet coverage. The City does not retain the risks of loss
exceeding the deductibles.
S. Credit Risk
Financial investments which potentially subject the City to concentrations of credit risk consist principally of
cash, investments and accounts receivable. At September 30, 2015, there was not a significant risk arising
from cash, investments, or accounts receivable.
T. Nature and Purpose of Reservations and Designation of Fund Equity
The City’s Fund Balance is the accumulated difference between assets and liabilities within governmental
funds, and it allows the City to meet its contractual obligations, fund disaster, or emergency costs, provide
cash flow for timing purposes and fund non-recurring expenses appropriated by City Council. The City
Council has adopted a financial standard to maintain a General Fund minimum balance of 90 days of
budgeted on-going expenditures and 75 days city-wide. This policy establishes limitations on the purposes
for which Fund Balances can be used in accordance with Governmental Accounting Standards Board
(GASB) Statement Number 54.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
49
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
T. Nature and Purpose of Reservations and Designation of Fund Equity – Continued
The City’s Fund Balance Reports Five Components
Non-spendable Fund Balance – includes inherently non-spendable assets that will never convert to cash, as
well as, assets that will not convert to cash soon enough to affect the current financial period. Assets
included in this category are prepaid items, inventory, and non-financial assets held for resale.
Restricted Fund Balance – represents the portion of fund balance that is restricted to specific purposes that
are externally imposed by creditors, grantors, contributors, laws or regulations of other governments, such
as hotel/motel tax and bond proceeds.
Committed Fund Balance – describes the portion of fund balance that can only be used for specific
purposes with constraints imposed by the formal action of the City Council’s adoption of an ordinance, and
remains binding unless the City Council removes the limitation.
Assigned Fund Balance – is that portion of fund balance that reflects the City’s intended use for a specific
purpose but is neither restricted nor committed. Assigned fund balances are determined by City
management based on Council direction, in accordance with our financial policies adopted by resolution.
Unassigned Fund Balance – represents funds that have not been assigned to any other fund and cannot be
properly classified in one of the other four categories within the general fund.
Below is the residual classification for the general fund:
General
Georgetown
Transportation
Enhancement
Corporation Debt Service
General Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Fund balance
Nonspendable
Inventory/prepaids $ 66,702 -$ -$ -$ -$ $ 66,702
Spendable
Restricted for
Debt service - - 1,489,314 - - 1,489,314
Bond funds - - - 15,336,646 - 15,336,646
Hotel/motel tax - - - - 544,252 544,252
Street maintenance tax - - - - 2,534,655 2,534,655
Other purposes - - - - 344,436 344,436
Committed for
Contingency 7,695,000 - - - - 7,695,000
Other capital projects - 8,489,829 - - - 8,489,829
Nonmajor funds - - - - 4,202,843 4,202,843
Assigned to
Encumbrances 1,835,134 3,068,488 - 4,538,353 - 9,441,975
Unassigned 2,407,019 - - - (663,535) 1,743,484
Total fund balance $12,003,855 $ 11,558,317 $ 1,489,314 $ 19,874,999 $ 6,962,651 $51,889,136
When both restricted and unrestricted fund balance amounts are available for use, it is the City’s policy to
use restricted fund balance first, then unrestricted fund balance. Furthermore, committed fund balances are
reduced first, followed by assigned amounts and then unassigned amounts when expenditures are incurred
for which amounts in any of those unrestricted fund balance classifications are available.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
50
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED
U. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position and/or balance sheet will sometimes report a separate
section for deferred outflows of resources. This separate financial statement element, deferred outflows of
resources, represents a consumption of net position that applies to a future period(s) and so will not be
recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that
qualify for reporting in this category.
Deferred charges on refundings – A deferred charge on refunding results from the difference in the
carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized
over the shorter of the life of the refunded or refunding debt.
Pension contributions after measurement date – These contributions are deferred and recognized in
the following fiscal year.
Difference in projected and actual earnings on pension assets – This difference is deferred and
amortized over a closed five year period.
In addition to liabilities, the statement of financial position and/or balance sheet will sometimes report a
separate section for deferred inflows of resources. This separate financial statement element, deferred inflows
of resources, represents an acquisition of net position that applies to a future period(s) and so will not be
recognized as an inflow of resources (revenue) until that time. The City has only one type of item that qualifies
for reporting in this category. Property taxes levied, but not expected to be available to fund obligations in the
current period, are recorded as deferred inflows of the resources.
V. Net Position
Net position represents the difference between assets, liabilities and respective deferred outflow or inflows
of resources. A portion of net position represents net investments in capital assets which is the total balance
of the City’s investment in capital assets less accumulated depreciation and the outstanding balances of any
borrowing spent for that acquisition, construction or improvements of those assets. Net position is reported
as restricted when there are limitations imposed on their use either through (1) the enabling legislation
adopted by the City, (2) through external restrictions imposed by grantors, or (3) laws or regulations of other
governments.
W. Change in Accounting Principles
For the year ended September 30, 2015, the City implemented Governmental Accounting Standards Board
(GASB) Statement No. 68, Accounting and Financial Reporting for Pensions – An Amendment of GASB
Statement No. 27 and GASB Statement No. 73, Accounting and Financial Reporting for Pensions and
Related Assets That Are Not Within the Scope of GASB Statement 68, and Amendments to Certain
Provisions of GASB Statements 67 and 68. These statements establish accounting and financial reporting
requirements related to pensions for governments whose employees are provided with pensions through
pension plans, and requires the recognition of the entire net pension liability and a more comprehensive
measure of pension expense, along with additional required footnote disclosures. The impact of this
implementation is discussed in Note 13.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
51
NOTE 2. CASH AND INVESTMENTS
For cash flow purposes, cash and temporary investments consist of demand deposits, certificates of deposits,
and authorized investment pools. The operating cash balance from all funds is consolidated in pooled cash and
investment accounts. Excess pooled balances are invested in U.S. Treasury securities, U.S. Government
agency securities, fully collateralized money market funds and local government investment pools. Maturities on
all investments are consistent with the City’s cash flow requirements. Investments are recorded at cost. Interest
earnings are allocated to each fund based on average monthly pooled equity balances. Separate cash and
investment accounts are maintained for restricted cash such as debt service, utility debt reserves, and bond
proceeds reserved for future construction.
The investment policies of the City are governed by State statutes and a City Council adopted Investment Policy.
Major provisions of the City’s investment policy include: responsibility for investments, authorized investments,
security dealer selection and qualifying procedures, safekeeping and custodial procedures, statement of
investment objectives, and investment reporting requirements.
Deposits
Texas Statutes require that all bank deposits be insured or fully collateralized by the U.S. government
obligations or obligations of the State of Texas and its agencies. Market value of the collateral pledged must
equal at least 102% of the bank deposits not covered by federal deposit insurance.
At year-end, the carrying amount of the City’s bank deposits was $9,018,733 and the bank balances were
$17,416,672 all of which were entirely covered by Federal depository insurance or by collateral held by the
City’s agent bank in the City’s name. The City’s discretely presented component unit had a carrying amount
of negative $206,657 at year end, which is offset by daily liquidity deposits held in Texas Daily. In addition,
the City’s Certificates of Deposits of $48,357,084 are insured or fully collateralized in accordance with Texas
statutes as described above.
In order to maximize interest earnings, the City utilizes a controlled disbursement account, which allows the
City to deposit only as much money as needed to fund checks presented each day.
Investments
The City is authorized to invest in certificates of deposit, direct obligations of the U.S. government, U.S.
government agency securities, fully collateralized direct repurchase agreements, no-load money market
funds whose portfolios meet the City’s investment requirements, and in qualified local government
investment pools as approved by the City Council.
Market Risk
Market risk is the potential for a decline in market value due to rising interest rates. In compliance with the
City’s Investment Policy, as of September 30, 2015, the City minimized the market risk in the portfolio by
limiting the weighted average maturity of security types to no longer than two years; structuring the
investment portfolio so that securities matured to meet cash requirements for ongoing operations and capital
improvement projects; monitoring credit ratings of portfolio positions to assure compliance with rating
requirements imposed by the Public Funds Investment Act; and investing operating funds primarily in
shorter-term securities and similar government investment pools.
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NOTES TO FINANCIAL STATEMENTS
52
NOTE 2. CASH AND INVESTMENTS – CONTINUED
Market Risk – Continued
The City’s investments carried at fair value as of September 30, 2015, are:
Fair Weighted Average
Value Maturity (days)
Investments
Certificates of deposit 48,357,084$ 256
Texas local government investment pool (TexPool)5,186,478 1
Texas short term asset reserve program (TexSTAR)21,284,151 1
Comerica Bank money market 9,596,883 1
Southside Bank money market 10,076,415 1
Total fair value of investments 94,501,011
Portfolio weighted average maturity 131
Carrying amount - demand deposits 16,458,538
Total cash and investments 110,959,549$
Primary Government
Fair Weighted Average
Value Maturity (days)
Investments
Certificates of deposit 1,506,179$ 39
Texas short term asset reserve program (TexSTAR)1,904,351 1
Texas TERM investment pool (Texas Daily)2,002,078 1
Total fair value of investments 5,412,608
Portfolio weighted average maturity 11
Carrying amount - demand deposits (206,657)
Total cash and investments 5,205,951$
Component Unit
Credit Risk
Credit risk is the possibility that the issuer of a security will fail to make timely payments of interest or
principal. In general, the lower the credit quality of a security, the higher the yield, with all other factors
being equal. In compliance with the City’s Investment Policy, as of September 30, 2015, the City minimized
credit risk losses due to default of security issuer or backer by limiting investments to the safest types of
securities; pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisors with which the
City will do business; and diversifying the investment portfolio so that potential losses on individual securities
were minimized.
For short-term liquidity requirements, the City primarily utilizes the Texas Short-Term Asset Reserve
Program (TexSTAR). JPMorgan Fleming Asset Management, Inc. and First Southwest Asset Management,
Inc. serve as co-administrators under an agreement with the TexSTAR board of directors to provide
investment and participant services for this pool. JPMorgan Chase Bank or its subsidiary J.P. Morgan
Investor Services Co. provides the custodial, transfer agency, fund accounting, and depository services for
this pool.
The City also maintains an account with the Texas Local Government Investment Pool (TexPool). Under
the TexPool Participation Agreement, administrative and investment services to TexPool are provided by
Federated Investors, Inc. through an agreement with the State of Texas Comptroller of Public Accounts.
The State of Texas Comptroller of Public Accounts is the sole officer, director, and shareholder of the Texas
Treasury Safekeeping Trust Company authorized to operate TexPool.
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NOTES TO FINANCIAL STATEMENTS
53
NOTE 2. CASH AND INVESTMENTS – CONTINUED
The City also maintains an account with the TexasTERM Local Government Investment Pool. The
TexasTERM Advisory Board has contracted with PFM Asset Management LLC to serve as administrator
and investment advisor to the pool. US Bank, NA provides the custodial services to the pool. The City’s
account is in their TexasDAILY portfolio, a money market portfolio with daily liquidity.
The TexasTERM Local Government Investment Pool investments are designed to comply with all Texas
statutes, including regulations for the allowable investment of public funds. The Pool’s investors elect
Advisory Board Members who are responsible for overall management of the Pool, including formulation and
implementation of investment and operating policies.
At year end, balances in TexSTAR, TexPool and TexasTERM were rated AAAm by Standard & Poor’s. All
pools operate on a $1 net asset value basis. In order to maintain a stable $1 price of the fund, the pools will
sell portfolio holdings if the ratio of the fair value of the portfolio divided by the book value of the portfolio is
less than 0.995 or greater than 1.005. The pools are stated at their fair value.
During 2015, the City realized no gains or losses from the sale of investments, as the City’s investment
strategy is to invest to maturity. The City recognized a net increase in the fair value of investments held at
year end of $2,056.
NOTE 3. TAXES
Property Taxes
Property is appraised and a lien on such property becomes enforceable as of January 1st of each year.
Taxes are levied on and payable the following October 1st. Taxes become delinquent February 1st of the
following year and are subject to interest and penalty charges. Under an agreement which began August 1,
2000, Williamson County Tax Office collects the City's taxes. In the fund financial statements, City property
tax revenues are recognized when levied to the extent that they are collected in the current year. Taxes
collected prior to the levy date to which they apply are recorded as unearned revenues and recognized as
revenue of the period to which they apply.
All collections from prior year levies are considered delinquent tax revenue for reporting purposes in the year
collected. The allowance for uncollectible taxes at September 30, 2015 was $9,467.
The City is permitted by the State of Texas to levy taxes up to $2.50 per $100 of assessed valuation for
general government services and for the payment of principal and interest on general long-term debt. The
combined current tax rate to finance general government services, including debt service for the fiscal year
ended September 30, 2015, was $0.4340 per $100 of assessed valuation.
The Williamson Central Appraisal District (Appraisal District) is responsible for the recording and appraisal of
property for all taxing units in Williamson County. The Appraisal District is required to assess property at
100% of its appraised value. Real property must be reappraised at least every four years. The City may, at
its own expense, require annual reviews by the Appraisal District through various appeals and, if necessary,
legal action. Under this system, if the rate, excluding tax rates for bonds and other contractual obligations
adjusted for new improvements, exceeds the rate for the previous year by more than 8%, qualified voters of
the City may petition for an election to determine whether to limit the tax rate to an increase of no more than
8%.
In September 2004, voters approved an initiative to freeze property taxes for homeowners over the age of
65 or disabled. This measure mirrors the State of Texas Constitutional Amendment Proposition 13, which
passed overwhelmingly statewide in 2003. Prop 13 gives local governments the option of “freezing” taxes
for the elderly and disabled.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
54
NOTE 3. TAXES – CONTINUED
Sales Taxes
The City has adopted the provisions of Article 1066C, Vernon's Texas Civil Statutes, as amended, which
grant the City the power to impose and levy a 1% Local Sales and Use Tax within the City. Proceeds of the
tax are credited to the General Fund except for sales taxes generated at the airport which are credited to the
Airport (Enterprise) Fund. Collections and enforcements are effected through the offices of the Comptroller
of Public Accounts, State of Texas, who remits to the City monthly the proceeds of the tax, after deduction of
a 2% service fee.
On October 1, 2001, the City began collecting an additional ½ cent sales tax for its component unit, GTEC,
to fund transportation improvements that promote economic development. These funds are reported in the
GTEC General Capital Projects Fund, a blended component unit of the City.
On April 1, 2003, the City began collecting an additional ¼ cent sales tax in accordance with Texas House
Bill 445 to fund maintenance on streets that were in existence at the time the sales tax was adopted by the
voters. In November 2010, the citizens readopted this ¼ cent sales tax option. The sunset provision will
expire in March 2015. These funds are reported in the Streets Special Revenue Fund.
On October 1, 2005, the City began collecting an additional 1/8 cent sales tax in accordance with the Texas
Development Corporation Act of 1979, Article 5190.6, Section 4A Texas Revised Civil Statues for the
promotion and development of new and expanded business enterprises. This sales tax is administered
through GEDCO.
On October 1, 2005, the City began collecting an additional 1/8 cent sales tax to be used toward the
reduction of ad valorem property taxes. Proceeds are credited to the City’s General Fund.
NOTE 4. TRANSFERS
General
Fund Debt Service GTEC
General
Capital
Projects
Special
Revenue
Internal
Services Electric Water
Total Transfers
Out
Governmental funds
Major funds
General fund -$ -$ -$ -$ 760,061$ 420,182$ 8,430$ -$ 1,188,673$
GTEC - 1,699,395 - - - - - - 1,699,395
General capital projects - - - - - 1,208,000 - 3,566,436 4,774,436
Nonmajor funds
Special revenue funds 10,000 - 489,915 302,000 - 848,850 - - 1,650,765
Internal service funds 2,741 - - - - 267,581 - - 270,322
Enterprise funds
Major funds
Electric 4,760,899 - - - - 188,874 - 69,108 5,018,881
Water services 2,762,578 - - - - 513,128 2,279,506 - 5,555,212
Nonmajor funds
Nonmajor enterprise funds 184,726 - - - - 68,750 - - 253,476
7,720,944$ 1,699,395$ 489,915$ 302,000$ 760,061$ 3,515,365$ 2,287,936$ 3,635,544$ 20,411,160$
Transfers eliminated in government-wide statements 15,507,071
Net transfers - statement of activities 4,904,089$
Transfers In
Major Funds
Governmental Funds
Nonmajor Funds
Enterprise Funds
The net transfers between the governmental types and business types total $4,904,089. Per the City’s fiscal and
budgetary policy, utility operations transfer seven percent of gross billings for utility services to the General fund
as a payment of the profits of the fund or a return on investment. Other types of transfers include grant
matching, fire hydrant testing, equipment purchases, and capital project funding.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
55
NOTE 5. CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2015 was as follows:
Balance Deletions Balance
9/30/2014 Additions and Transfers 9/30/2015
Governmental activities
Capital assets not being depreciated
Land 21,720,508$ 5,627,905$ 24,519$ 27,372,932$
Streets 162,085,903 17,693,912 (3,911,600) 175,868,215
Construction in progress 45,060,261 23,921,632 (36,413,058) 32,568,835
Total capital assets not being depreciated 228,866,672 47,243,449 (40,300,139) 235,809,982
Capital assets being depreciated
Equipment 37,214,759 6,628,738 (1,355,036) 42,488,461
Buildings 52,783,503 25,156,691 336,044 78,276,238
Improvements 43,563,875 1,622,006 3,721,300 48,907,181
Total capital assets being depreciated 133,562,137 33,407,435 2,702,308 169,671,880
Less accumulated depreciation for
Equipment (25,326,055) (3,352,792) 1,116,891 (27,561,956)
Buildings (11,538,349) (1,230,681) - (12,769,030)
Improvements (13,359,387) (1,094,863) 8,806 (14,445,444)
Total accumulated depreciation (50,223,791) (5,678,336) 1,125,697 (54,776,430)
Total capital assets being depreciated, net 83,338,346 27,729,099 3,828,005 114,895,450
Governmental activities capital assets, net 312,205,018$ 74,972,548$ (36,472,134)$ 350,705,432$
Balance Deletions Balance
9/30/2014 Additions and Transfers 9/30/2015
Electric activities
Capital assets not being depreciated
Land and land rights 1,259,415$ -$ 320,096$ 1,579,511$
Construction in progress 1,059,832 8,133,830 (8,723,531) 470,131
Total capital assets not being depreciated 2,319,247 8,133,830 (8,403,435) 2,049,642
Capital assets being depreciated
Equipment 2,112,232 63,363 25,000 2,200,595
Buildings and improvements 73,707 - - 7 3,707
Distribution system 134,173,651 1,019,620 8,783,909 143,977,180
Total capital assets being depreciated 136,359,590 1,082,983 8,808,909 146,251,482
Less accumulated depreciation for
Equipment (878,780) (80,380) - (959,160)
Buildings (36,120) (1,644) - (37,764)
Distribution system (34,630,316) (3,778,452) - (38,408,768)
Total accumulated depreciation (35,545,216) (3,860,476) - (39,405,692)
Total capital assets being depreciated, net 100,814,374 (2,777,493) 8,808,909 106,845,790
Electric activities capital assets, net 103,133,621$ 5,356,337$ 405,474$ 108,895,432$
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
56
NOTE 5. CAPITAL ASSETS – CONTINUED
Capital asset activity for the year ended September 30, 2015 was as follows:
Balance Deletions Balance
9/30/2014 Additions and Transfers 9/30/2015
Water services activities
Capital assets not being depreciated
Land and land rights 784,888$ -$ 320,096$ 1,104,984$
Construction in progress 3,850,773 5,582,278 (4,434,274) 4,998,777
Total capital assets not being depreciated 4,635,661 5,582,278 (4,114,178) 6,103,761
Capital assets being depreciated
Equipment 672,108 216,295 - 888,403
Buildings and improvements 3,669,971 - - 3,669,971
Distribution and water system 295,493,633 4,419,078 4,305,779 304,218,490
Total capital assets being depreciated 299,835,712 4,635,373 4,305,779 308,776,864
Less accumulated depreciation for
Equipment (365,918) (88,390) - (454,308)
Buildings and improvements (1,912,188) (122,868) - (2,035,056)
Distribution and water system (60,246,664) (7,864,723) - (68,111,387)
Total accumulated depreciation (62,524,770) (8,075,981) - (70,600,751)
Total capital assets being depreciated, net 237,310,942 (3,440,608) 4,305,779 238,176,113
Water services activities capital assets, net 241,946,603$ 2,141,670$ 191,601$ 244,279,874$
Balance Deletions Balance
9/30/2014 Additions and Transfers 9/30/2015
Other nonmajor business-type activities
Capital assets not being depreciated
Land 981,500$ -$ -$ 981,500$
Construction in progress 2,748,170 1,009,344 (2,927,451) 830,063
Total capital assets not being depreciated 3,729,670 1,009,344 (2,927,451) 1,811,563
Capital assets being depreciated
Equipment 168,589 15,813 2,241,740 2,426,142
Buildings and improvements 3,856,218 - - 3,856,218
Distribution systems 39,841,351 1,9 58,264 1,919,553 43,719,168
Total capital assets being depreciated 43,866,158 1,974,077 4,161,293 50,001,528
Less accumulated depreciation for
Equipment (160,377) (4,800) - (165,177)
Buildings and improvements (1,975,450) (118,520) - (2,093,970)
Distribution systems (11,761,604) (1,054,449) - (12,816,053)
Total accumulated depreciation (13,897,431) (1,177,769) - (15,075,200)
Total capital assets being depreciated, net 29,968,727 796,308 4,161,293 34,926,328
Other nonmajor business-type
activities capital assets, net 33,698,397$ 1,805,652$ 1,233,842$ 36,737,891$
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
57
NOTE 5. CAPITAL ASSETS – CONTINUED
Capital asset activity for the year ended September 30, 2015 was as follows:
Balance Deletions Balance
9/30/2014 Additions and Transfers 9/30/2015
Total business-type activities
Capital assets not being depreciated
Land and land rights 3,025,803$ -$ 640,192$ 3,665,995$
Construction in progress 7,658,775 14,725,452 (16,085,256) 6,298,971
Total capital assets not being depreciated 10,684,578 14,725,452 (15,445,064) 9,964,966
Capital assets being depreciated
Equipment 2,952,929 295,471 2,266,740 5,515,140
Buildings and improvements 7,599,896 - - 7,599,896
Distribution systems 469,508,635 7,396,962 15,009,241 491,914,838
Total capital assets being depreciated 480,061,460 7,692,433 17,275,981 505,029,874
Less accumulated depreciation for
Equipment (1,405,075) (173,570) - (1,578,645)
Buildings (3,923,758) (243,032) - (4,166,790)
Improvements (106,638,584) (12,697,624) - (119,336,208)
Total accumulated depreciation (111,967,417) (13,114,226) - (125,081,643)
Total capital assets being depreciated, net 368,094,043 (5,421,793) 17,275,981 379,948,231
Total business-type activities
capital assets, net 378,778,621$ 9,303,659$ 1,830,917$ 389,913,197$
Depreciation expense was charged to function/programs of the primary government as follows:
Governmental activities
Culture/recreation 617,931$
Fire 135,394
General government 1,474,338
Highways and streets 396,448
Police 234,402
Internal service funds 2,819,823
Total depreciation expense governmental activities 5,678,336$
Business-type activities
Electric 3,860,476$
Water services 8,075,981
Nonmajor 1,177,769
Total depreciation expense business-type activities 13,114,226$
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
58
NOTE 5. CAPITAL ASSETS – CONTINUED
Governmental
Activities
Business-type
Activities Total
Net investment in capital assets
Total capital assets
(net of accumulated depreciation) 350,705,432$ 389,913,197$ 740,618,629$
Less long-term debt and related charges (131,202,552) (84,911,835) (216,114,387)
Add unspent bond proceeds 19,874,999 23,885,491 43,760,490
Net long-term debt (111,327,553) (61,026,344) (172,353,897)
Net investment in capital assets (net of related debt) 239,377,879$ 328,886,853$ 568,264,732$
NOTE 6. LONG-TERM DEBT
A. Overview
The following is a summary of long-term debt transactions of the City for the fiscal year ended
September 30, 2015:
Balance
9/30/14 Additions Retirements
Balance
9/30/15
Due Within One
Year
Governmental activities
General obligation bonds
(payable from tax pledge) $ 116,200,602 $ 19,674,703 $ (12,909,559) $ 122,965,746 $ 8,125,436
Premiums 2,393,974 1,001,941 (370,013) 3,025,902 256,094
Sales tax revenue bonds 8,470,000 7,755,000 (8,470,000) 7,755,000 530,000
Compensated absences 4,203,917 1,978,891 (1,304,399) 4,878,409 1,516,613
Net pension liability 10,833,486 541,899 - 11,375,385 -
Other post employment benefits 627,030 159,670 - 786,700 -
Total governmental activities 142,729,009 31,112,104 (23,053,971) 150,787,142 10,428,143
Business-type activities
Revenue bonds 61,885,000 10,920,000 (4,895,000) 67,910,000 4,460,000
Premiums 1,973,741 230,604 (177,137) 2,027,208 188,714
Compensated absences 818,320 434,824 (338,532) 914,612 385,331
Net pension liability 2,561,194 128,115 - 2,689,309 -
General obligation bonds
(payable from airport, storm-
water and electric revenues) 13,884,399 4,490,297 (1,960,437) 16,414,259 1,364,565
Total business-type activities 81,122,654 16,203,840 (7,371,106) 89,955,388 6,398,610
Total long-term debt $ 223,851,663 $ 47,315,944 $ (30,425,077) $ 240,742,530 $ 16,826,753
Liabilities for compensated absences, net pension obligation, and other post-employment benefits that are
included in governmental activities are expended primarily in the General Fund as benefits are used by the
employees.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
59
NOTE 6. LONG-TERM DEBT – CONTINUED
A. Overview – Continued
At September 30, 2015, there was $158,950,000 of authorized but unissued general obligation bonds.
There are no authorized but unissued revenue bonds. The City is in compliance with all bond ordinances.
Fiscal Year Ending
September 30 Principal Interest Principal Interest Principal Interest
2016 8,655,436$ 4,416,432$ 5,824,565$ 3,005,059$ 14,480,001$ 7,421,491$
2017 8,822,940 4,087,515 6,112,061 2,725,932 14,935,001 6,813,447
2018 8,634,507 3,828,149 6,300,493 2,548,110 14,935,000 6,376,259
2019 8,372,432 3,580,252 5,867,570 2,356,348 14,240,002 5,936,600
2020 8,154,578 3,332,479 5,645,424 2,160,088 13,800,002 5,492,567
2021-2025 41,095,167 12,644,882 26,059,834 7,881,169 67,155,001 20,526,051
2026-2030 28,282,411 5,989,928 18,902,588 3,471,911 47,184,999 9,461,839
2031-2035 15,353,275 2,103,292 9,611,724 955,859 24,964,999 3,059,151
2036-2037 3,350,000 158,944 - - 3,350,000 158,944
130,720,746$ 40,141,873$ 84,324,259$ 25,104,476$ 215,045,005$ 65,246,349$
Governmental Business-type Total
General Obligation Debt
A summary of tax-supported general obligation debt outstanding at September 30, 2015:
$4,135,000, 2006 Combination tax & revenue certificates ofobligation due in
annual installments through August 15, 2026; interest at 4% to 4.625%
(portion included below) $ 1,288,368
$13,070,000, 2007 General obligation and Refunding bonds due in annual
installments through August 15, 2027; interest at 4% to 4.625% (portion
included below) 2,922,640
$8,715,000, 2007 Combination tax & revenue certificates ofobligation due in
annual installments through August 15, 2027; interest at 4% to 4.5% 1,285,000
$4,395,000, 2008 Combination tax & revenue certificates ofobligation due in
annual installments through August 15, 2028; interest at 3.5% to 4.625%
(portion included below) 790,160
$5,400,000, 2009 Combination tax & revenue certificates ofobligation due in
annual installments through August 15, 2029; interest at 3% to 5% (portion
included below) 4,210,000
$2,433,565, 2009 General obligation and Refunding bonds due in annual
installments through August15,2029;interestat2% to 4.5% (portion included
below) 1,331,200
$2,487,351, 2010 Combination tax & revenue certificates ofobligation due in
annual installments through August 15, 2029; interest at 1.75% to 4.15%
(portion included below) 2,065,000
$1,370,000, 2010 General obligation bonds due in annual installments
through August 15, 2029; interest at 3% to 4.5% 1,130,000
10,320,000
$11,930,000, 2010A General obligation bonds due in annual installments
through August 15, 2030; interest at 2% to 3.5%
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
60
NOTE 6. LONG-TERM DEBT – CONTINUED
B. General Obligation Debt – Continued
$ 7,810,000
$12,500,000, 2012 General obligation bonds due in annual installments
through August 15, 2037; interest at 1.5% to 3.625% 11,795,000
$1,650,000, 2012 Combination tax & revenue certificates of obligation due in
annual installments through August 15, 2032; interest at 1.5% to 3.375%
(portion included below) 1,252,500
$1,016,532, 2012 General obligation and Refunding bonds due in annual
installments through August 15, 2029; interest at 0.2% to 3.25% (portion
included below) 800,300
11,815,000
8,820,000
9,270,045
4,700,000
1,800,978
$12,112,970, 2014 General obligation and Refunding bonds due in annual
installments through August 15, 2027; interest at 2.00% to 4.00% (portion
included below) 9,511,775
4,345,000
3,175,000
$4,042,295, 2015 General obligation and Refunding bonds due in annual
installments through August 15, 2028; interest at 2.000% to 3.125% (portion
included below) 4,042,295
Total $ 104,480,261
$3,175,000, 2015 Combination tax & revenue certificates of obligation due in
annual installments through August 15, 2035; interest at 2.00% to 3.50%
(portion included below)
$4,800,000, 2014 General obligation bonds due in annual installments
through August 15, 2034; interest at 2.0% to 3.60%
$1,841,000, 2014 Combination tax & revenue certificates of obligation due in
annual installments through August 15, 2034; interest at 3.00% to 3.625%
$9,646,983, 2013 General obligation and Refunding bonds due in annual
installments through August 15, 2025; interest at 2.0% to 4.0% (portion
$9,720,000, 2011 Combination tax & revenue certificates of obligation due in
annual installments through August 15, 2031; interest at 2% to 4%
$12,500,000, 2012A General obligation bonds due in annual installments
through August 15, 2037; interest at 2.0% to 3.25% (portion included below)
$9,500,000, 2013 General obligation bonds due in annual installments
through August 15, 2037; interest at 2.0% to 3.375% (portion included below)
$4,345,000, 2015 General obligation bonds due in annual installments
through August 15, 2035; interest at 3.00% to 4.00%
A summary of self-supporting general obligation debt outstanding at September 30, 2015:
$7,830,000, 2006 Combination tax & revenue refunding bonds due in annual installments
through August 15, 2024; interest at 4.2% to 5%; designated for GTEC capital improvements
to be paid through revenues from the ½ cent GTEC sales tax. $ 3,585,000
$1,235,000, 2006 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2026; interest at 4% to 4.625%; designated for GTEC capital
improvements to be paid through revenues from the ½ cent GTEC sales tax. 531,632
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
61
NOTE 6. LONG-TERM DEBT – CONTINUED
B. General Obligation Debt – Continued
$439,666, 2007 General obligation and Refunding bonds due in annual installments
through August 15, 2021; interest at 4% to 4.625%; portion dedicated for Airport
Improvements, $23,855, to be paid with Airport fees. Portion dedicated for Stormwater
Drainage Improvements, $415,811, to be paid through monthly fees charged to utility
customers within City limit. $ 142,360
$750,000, 2008 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2028; interest at 3.5% to 4.625%; to be paid through
monthly Stormwater Drainage fees charged to utility customers within City limits. 134,838
$1,076,435, 2009 General obligation and Refunding bonds due in annual installments
through August 15, 2029; interest at 2% to 4.5%; portion dedicated for Airport
Improvements, $58,375, to be paid with Airport fees. Portion dedicated for Stormwater
Drainage Improvements, $1,018,060 to be paid through monthly fees charged to utility
customers within the City limits. 368,800
$1,010,000, 2010 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2029; interest at 1.75% to 4.15%; to be paid through
monthly Stormwater Drainage fees charged to utility customers within City limits. 820,000
$3,035,000, 2010 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2019; interest at 1.75% to 3.1%; paid through Electric
utility revenues. 1,510,000
$1,650,000, 2012 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2032; interest at 1.5% to 3.375%; designated for GTEC
capital improvements to be paid through revenues from the ½ cent GTEC sales tax. 1,252,500
$195,000 Combination tax& revenue certificates ofobligation due in annual installments
through August 15, 2016; interest at 2.0% to 4.0%; designated for GTEC capital
improvements to be paid through revenues from the ½ cent GTEC sales tax. 65,000
$2,165,180, 2012 General obligation and Refunding bonds due in annual installments
through August 15, 2029; interest at 0.2% to 3.25%; designated for GTEC capital
improvements to be paid through revenues from the ½ cent GTEC sales tax. 1,704,613
$5,233,289, 2012 General obligation and Refunding bonds due in annual installments
through August 15, 2029; interest at 0.2% to 3.25%; paid through Electric utility revenues. 4,120,088
$4,065,000, 2013 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2033; interest at 2.0% to 3.25%; to be paid through
Electric and Water utility revenues. 3,795,000
$442,408, 2013 General obligation and Refunding bonds due in annual installments
through August 15, 2025; interest at 2.0% to 4.0%; portion dedicated for Airport
Improvements, $254,219, to be paid with Airport fees. Portion dedicated for Stormwater
Drainage Improvements, $188,189 to be paid through monthly fees charged to utility
customers within the City limits. 425,122
$915,616, 2013 General obligation and Refunding bonds due in annual installments
through August 15, 2025; interest at 2.0% to 4.0%; designated for GTEC capital
improvements to be paid through revenues from the ½ cent GTEC sales tax. 879,840
449,020
$459,000, 2014 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2034; interest at 3.00% to 3.625% to be paid through
monthly Stormwater Drainage fees charged to utility.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
62
NOTE 6. LONG-TERM DEBT – CONTINUED
B. General Obligation Debt – Continued
$162,030, 2014 General obligation and Refunding bonds due in annual installments through
August 15, 2027; interest at 2.00% to 4.00% portion dedicated for Airport Improvements,
$8,593, to be paid with Airport fees. Portion dedicated for Stormwater Drainage
Improvements, $153,438, to be paid through monthly fees charged to utility customers within
City limit. $ 158,731
$12,112,970, 2014 General obligation and Refunding bonds due in annual installments
through August 15, 2027; interest at 2.00% to 4.00% designated for GTEC capital
improvements to be paid through revenues from the ½ cent GTEC sales tax. 2,354,495
$6,470,000, 2015 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2035; interest at 2.00% to 3.60%; to be paid through annual
ad valorem tax levied on all taxable property within the City. 6,470,000
$675,297, 2015 General obligation and Refunding bonds due in annual installments through
August 15, 2028; interest at 2.0% to 3.125%; portion dedicated for Airport Improvements,
$188,168, to be paid with Airport fees. Portion dedicated for Stormwater Drainage
Improvements, $487,129 to be paid through monthly fees charged to utility customers within
the City limits. 675,297
$1,642,408, 2015 General obligation and Refunding bonds due in annual installments
through August 15, 2028; interest at 2.0% to 3.125%; designated for GTEC capital
improvements to be paid through revenues from the ½ cent GTEC sales tax. 1,642,408
$3,070,000, 2015 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2035; interest at 2.00% to 3.50%; portion dedicated for
Airport Improvements, $865,000, to be paid with Airport fees. Portion dedicated for
Stormwater Drainage Improvements, $2,205,000 to be paid through monthly fees charged to
utility customers within the City limits. 3,070,000
$745,000, 2015 Combination tax & revenue certificates of obligation due in annual
installments through August 15, 2035; interest at 2.00% to 3.50%; paid through electric utility
revenues. 745,000
Subtotal self-supported general obligation debt 34,899,744
Total outstanding general obligation debt as of September 30, 2015 $ 139,380,005
This amount is reported in the government-wide statements of activities as:
Governmental activities $ 122,965,746
Business-type activities 16,414,259
$ 139,380,005
C. General Obligation Advanced Refunding/Defeasance
On June 25, 2015, the City issued $6,360,000 in General Obligation Refunding Bonds Series 2015 with an
interest rate of 2.0%-3.125% to advance refund $2,790,000 of outstanding Series 2005 General Obligation
and Refunding Bonds, $1,770,000 of outstanding Series 2005 Combination Tax and Utility System Limited
Revenue Certificates of Obligation, and $1,645,000 of outstanding Series 2008 Combination Tax and
Revenue Certificates of Obligation Bonds. The net proceeds (after insurance and other issuance costs)
were deposited in an irrevocable trust with an escrow agent to provide for all future debt service payments
on the defeased bonds. As a result, these are considered to be defeased and the liabilities for those bonds
have been removed from the financial statements.
The City advance refunded these bonds to reduce its total debt service payments over the next 14 years by
approximately $467,000 and to obtain a net economic gain (difference between the present values of debt
service payments on the old and new debt) of approximately $392,000.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
63
NOTE 6. LONG–TERM DEBT – CONTINUED
C. General Obligation Advanced Refunding/Defeasance – Continued
In prior years, the City defeased bonds by placing the proceeds of the refunding bonds in an irrevocable
trust to provide for all future debt service payments on the defeased bonds. Accordingly, the trust account
assets and liabilities for the defeased bonds are not included in the City’s financial statements. At
September 30, 2015, the outstanding balance of the defeased bonds is $13,715,000.
D. Sales Tax Revenue Debt – Georgetown Transportation Enhancement Corporation
A summary of sales tax revenue debt outstanding at September 30, 2015 follows:
$7,755,000, 2015 Senior lien sales tax revenue bonds due in annual
installlments through August 15, 2027; interest at 2.00% to 4.00%; repaid
with 1/2 cent sales tax revenue $ 7,755,000
Total outstanding sales tax revenue debt as of September 30, 2015 $ 7,755,000
On June 25, 2015, the City issued $7,755,000 in Senior Lien Sales Tax Revenue Refunding Bonds Series
2015 with an interest rate of 2%-4% to refund $8,470,000 of outstanding Series 2007 Senior Lien Sales Tax
Revenue Bonds. The net proceeds (after insurance and other issuance costs) were deposited in an
irrevocable trust with an escrow agent to provide for all future debt service payments on the defeased
bonds. As a result, these are considered to be defeased and the liabilities for those bonds have been
removed from the financial statements.
The City advance refunded these bonds to reduce its total debt service payments over the next 13 years by
approximately $355,000 and to obtain a net economic gain (difference between the present values of debt
service payments on the old and new debt) of approximately $292,000.
E. Discretely Presented Component Unit – Loan Payable
Georgetown Economic Development Corporation (GEDCO) received a loan from the Water Services Fund
as part of a tri-party agreement for economic development. The loan repayment schedule by GEDCO is as
follows:
Fiscal Year Ending September 30,Principal Interest
2016 74,430$ 32,265$
2017 86,861 28,978
2018 90,485 26,128
2019 80,568 23,157
2020-2024 386,948 82,495
2025-2027 203,956 15,368
923,248$ 208,391$
GEDCO
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CITY OF GEORGETOWN, TEXAS
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64
NOTE 6. LONG–TERM DEBT – CONTINUED
F. Revenue Debt
A summary of revenue bonds outstanding at September 30, 2015:
$8,665,000 2006 Utility System Revenue bonds due in annual installments
through August 15, 2026; interest at 4% to 4.625% $ 1,845,000
$3,205,000, 2006 Utility System Revenue & Refunding bonds due in annual
installments through August 15, 2020; interest at 4% to 4.5% 645,000
$8,250,000 2007 Utility System Revenue bonds due in annual installments
through August 15, 2027; interest at 4% to 4.5% 2,139,015
$3,935,000, 2007 Utility System Revenue & Refunding bonds due in annual
installments through August 15, 2021; interest at 4% to 4.25% 545,985
$9,415,000, 2008 Utility System Revenue bonds due in annual installments
through August 15, 2028; interest at 3.5% to 4.625% 6,985,000
$7,055,000, 2008 Utility System Revenue & Refunding bonds due in annual
installments through August 15, 2048; interest at 3.5% to 4% 760,000
$10,120,000,2010 UtilitySystem Revenue bonds due in annual installments
through August 15, 2029; interest at 3% to 4% 8,405,000
$7,715,000, 2012 Utility System Revenue & Refunding bonds due in annual
installments through August 15, 2023; interest at 2% to 4% 6,185,000
$11,855,000,2014 UtilitySystem Revenue & Refunding bonds due in annual
installments through August 15, 2027; interest at 2% to 4% 11,640,000
$13,000,000,2014 UtilitySystem Revenue bonds due in annual installments
through August 15, 2034; interest at 2% to 4% 12,735,000
$5,350,000, 2014 Utility System Revenue bonds due in annual installments
through August 15, 2031; interest at 1% to 4% 5,105,000
$10,920,000,2015 UtilitySystem Revenue & Refunding bonds due in annual
installments through August 15, 2035; interest at 3.00% to 3.75% 10,920,000
Total outstanding revenue debt as of September 20, 2015 $ 67,910,000
G. Revenue Bond Advanced Refunding/Defeasance
All net revenues of the electric and water services system are pledged for the payment of debt service for
the revenue bonds. Net revenues, as defined by the various bond ordinances, include income and revenues
derived from the operation of the system, after deduction of the amount necessary to pay all operating,
maintenance, replacement, and betterment charges of the system.
These bond ordinances require that the net revenues, as defined, equal at least 1.25 times the average
annual debt service on all revenue bonds. The City was in compliance with this requirement at
September 30, 2015.
In prior years, the City defeased revenue bonds by placing the proceeds of the refunding bonds in an
irrevocable trust to provide for all future debt service payments on the defeased bonds. Accordingly, the
trust account assets and liabilities for the defeased bonds are not included in the City’s financial statements.
At September 30, 2015, the outstanding balance of the defeased bonds is $9,095,000.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
65
NOTE 7. DEFINED BENEFIT PENSION PLAN
A. Plan Description
The City participates as one of 860 plans in the nontraditional, joint contributory, hybrid defined benefit pension
plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the
State of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government
Code (the TMRS Act) as an agent multiple-employer retirement system for municipal employees in the State of
Texas. The TMRS Act places the general administration and management of the System with a six-member
Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board,
TMRS is not fiscally dependent on the State of Texas. TMRS’s defined benefit pension plan is a tax-qualified
plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive
annual financial report (CAFR) that can be obtained at www.tmrs.com.
All eligible employees of the city are required to participate in TMRS.
B. Benefits Provided
TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing
body of the City, within the options available in the state statutes governing TMRS.
At retirement, the benefit is calculated as if the sum of the employee’s contributions, with interest, and the city-
financed monetary credits with interest were used to purchase an annuity. Members may choose to receive
their retirement benefit in one of seven actuarially equivalent payments options. Members may also choose to
receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly
payments, which cannot exceed 75% of the member’s deposits and interest.
A summary of plan provisions for the City are as follows:
Employee deposit rate 7%
Matching ratio (City to employee)2 to 1
Years required for vesting 5
Service retirement eligibility 20 years at any age, 5 years
at age 60 and above
Updated Service Credit 75% Repeating
Annuity Increase to retirees 50% of CPU Repeating
Employees covered by benefit terms
At the December 31, 2014 valuation and measurement date, the following employees were covered by the
benefit terms:
Retirees or beneficiaries currently receiving benefits 141
Inactive employees entitled to but not yet receiving benefits 163
Active employees 527
831
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NOTES TO FINANCIAL STATEMENTS
66
NOTE 7. DEFINED BENEFIT PENSION PLAN – CONTINUED
C. Contributions
The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the
city matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the city.
Under the state law governing TMRS, the contribution rate for each city is determined annually by the
consulting actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate
is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with
an additional amount to finance any unfunded accrued liability.
Employees for the City of Georgetown were required to contribute 7% of their annual gross earnings during the
fiscal year. The contribution rates for the City of Georgetown were 11.91% and 11.83% in calendar years 2014
and 2015, respectively. The City’s contributions to TMRS for the year ended September 30, 2015 were
$4,165,570 and were equal to the required contributions.
D. Net Pension Liability
The City’s Net Pension Liability (NPL) was measured as of December 31, 2014, and the Total Pension Liability
(TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date.
Actuarial assumptions:
The Total Pension Liability in the December 31, 2014 actuarial valuation was determined using the following
actuarial assumptions:
Inflation 3.0% per year
Overall payroll growth 3.0% per year
Investment rate of return 7.0%, net pension plan investment expense, including inflation
Salary increases were based on a service-related table. Mortality rates for active members, retirees, and
beneficiaries were based on the gender-distinct RP2000 Combined Healthy Mortality Table, with male rates
multiplied by 109% and female rates multiplied by 103%. The rates are projected on a fully generational basis
by scale BB to account for future mortality improvements. For disabled annuitants, the gender-distinct RP2000
Disabled Retiree Mortality Table is used, with slight adjustments.
Actuarial assumptions used in the December 31, 2014 valuation were based on the results of actuarial
experience studies. This experience study was for the period January 1, 2006 through December 31, 2009,
first used in the December 31, 2010 valuation. Healthy post-retirement mortality rates and annuity purchase
rates were updated based on a Mortality Experience Investigation Study covering 2009 through 2011, and
dated December 31, 2013. These assumptions were first used in the December 31, 2013 valuation, along with
a change to the Entry Age Normal (EAN) actuarial cost method. Assumptions are reviewed annually. No
additional changes were made for the 2014 valuation.
The long-term expected rate of return on pension plan investments is 7.0%. The pension plan’s policy in
regard to the allocation of invested assets is established and may be amended by the TMRS Board of
Trustees. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as
well as the production of income, in order to satisfy the short-term and long-term funding needs of TMRS.
The long-term expected rate of return on pension plan investments was determined using a building-block
method in which best estimate ranges of expected future real rates of return (expected returns, net of pension
plan investment expense and inflation) are developed for each major asset class. These ranges are combined
to produce the long-term expected rate of return by weighting the expected future real rates of return by the
target asset allocation percentage and by adding expected inflation.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
67
NOTE 7. DEFINED BENEFIT PENSION PLAN – CONTINUED
D. Net Pension Liability – Continued
The target allocation and best estimates of arithmetic real rates of return for each major asset class are
summarized in the following table:
Asset Class
Domestic Equity 17.5%4.80%
International Equity 17.5%6.05%
Core Fixed Income 30.0%1.50%
Non-Core Fixed Income 10.0%3.50%
Real return 5.0%1.75%
Real Estate 10.0%5.25%
Absolute Return 5.0%4.25%
Private Equity 5.0%8.50%
Total 100.0%
Target Allocation
Long-Term Expected Real
Rate of Return (Arithmetic)
Discount Rate
The discount rate used to measure the Total Pension Liability was 7.0%. The projection of cash flows used to
determine the discount rate assumed that employee and employer contributions will be made at the rates
specified in statute. Based on that assumption, the pension plan’s Fiduciary Net Position was projected to be
available to make all projected future benefit payments of current active and inactive employees. Therefore,
the long-term expected rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the Total Pension Liability.
Changes in Net Pension Liability
Total Pension
Liability
Plan Fiduciary Net
Position
Net Pension
Liability
(a) (b) (a) - (b)
Balance at December 31, 2013 95,447,335$ 82,052,653$ 13,394,682$
Changes for the year:
Service cost 4,549,949 - 4,549,949
Interest 6,747,717 - 6,747,717
Change of benefit terms - - -
Difference between expected
and actual experience 71,207 - 71,207
Changes of assumptions - - -
Contributions - employer - 3,800,520 (3,800,520)
Contributions - employee - 2,256,459 (2,256,459)
Net investment income - 4,694,918 (4,694,918)
Benefit payments, including refund
of employee contributions (2,652,717) (2,652,717) -
Administrative expense - (49,007) 49,007
Other changes - (4,029) 4,029
Net changes 8,716,156 8,046,144 670,012
Balance at December 31, 2014 104,163,491$ 90,098,797$ 14,064,694$
Increase (Decrease)
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
68
NOTE 7. DEFINED BENEFIT PENSION PLAN – CONTINUED
D. Net Pension Liability – Continued
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the City, calculated using the discount rate of 7.0%, as well as
what the City’s net pension liability would be if it were calculated using a discount rate that is 1-percentage-
point lower (6.0%) or 1-percentage-point higher (8.0%) than the current rate:
1% Decrease in
Discount Rate
(6.0%)
Discount Rate
(7.0%)
1% Increase in
Discount Rate
(8.0%)
City's net pension liability 30,922,175$ 14,064,692$ 333,221$
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s Fiduciary Net Position is available in a separately-issued TMRS
financial report. That report may be obtained on the Internet at www.tmrs.com.
E. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to
Pensions
For the year ended September 30, 2015, the City recognized pension expense of $3,570,897.
At September 30, 2015, the City reported deferred outflows of resources and deferred inflows of resources
related to pensions from the following sources:
Deferred Ourflows
of Resources
Differences between expected and actual economic
experience 60,621$
Changes in actuarial assumptions -
Difference between projected and actual investment
earnings 839,014
Contributions subsequent to the measurement date 3,165,651
Total 4,065,286$
Deferred outflows of resources related to pensions resulting from contributions subsequent to the
measurement date of $3,165,651 will be recognized as a reduction of the net pension liability for the
measurement year ending December 31, 2015 (i.e. recognized in the city’s financial statements September 30,
2016). Other amounts reported as deferred outflows and inflows of resources related to pensions will be
recognized in pension expense as follows:
Measurement Year ended December 31,
2015 220,340$
2016 220,340
2017 220,340
2018 220,338
2019 10,586
Thereafter 7,691
899,635$
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
69
NOTE 8. OTHER POST EMPLOYMENT BENEFITS (OPEB)
In addition to the contributions made to TMRS, the City provides certain other post-employment benefits (OPEB)
to its retirees and dependents through its health insurance provider, an agent multiple-employer system. Full
time employees of the City of Georgetown are eligible to receive continued health benefits and dental and vision
coverage for the person and the person’s dependents unless anyone is eligible for coverage through another
employer. Retirees of the City are eligible to continue with coverage at the same level they had during
employment. Retirees are eligible at age 60 with 5 years of services or at any age with 20 years of service.
Other post-employment benefit levels for retirees are the same as coverage provided to active City of
Georgetown employees in accordance with the terms and conditions of the current City of Georgetown Health
Plan.
Other post employment benefits are funded on a pay-as-you-go basis. The City recognizes the cost of providing
these benefits as an expense on the government wide statements. The estimated obligation of providing these
benefits was $786,700 in 2015, according to a report on the results of the actuarial valuation of assets and
benefits values associated with OPEB requirements. This is an increase of $159,670 over last year’s obligation
of $627,030.
The Projected Unit Credit actuarial cost method is used to calculate the GASB ARC for the City’s retiree health
care plan. Using the plan benefits, the present health premiums and a set of actuarial assumptions, the
anticipated future payments are projected. The projected unit credit method then provides for a systematic
recognition of the cost of these anticipated payments.
The yearly ARC is computed to cover the cost of benefits being earned by covered members as well as to
amortize a portion of the unfunded accrued liability.
The City is under no obligation, statutory or otherwise, to offer other post employment benefits to any retirees, or
their dependents. Allocation of city funds to make these benefits available is determined on an annual basis by
the City Council as part of the budget approval process. In December 2010, the City Council approved an
ordinance that permanently segregates the retiree population from the active employee population in the health
plan and established a retiree stipend. Council agreed to fund a retiree supplement per month per retiree to
stabilize the retiree rate to an amount comparable to their current rates while a more permanent policy on retiree
healthcare is developed.
A copy of the Actuarial Valuation Report for the Employee Retirement Benefit Program may be obtained by
contacting Gabriel, Roeder, Smith & Company at 5605 N. MacArthur Blvd., Suite 870, Irving, Texas 75038-2631.
Annual Other Post Employment Benefits Cost and Net OPEB (Obligation) Asset
The City’s annual OPEB cost is calculated based on the annual required contribution (ARC) of the employer, an
amount actuarially determined in accordance within the parameters of GASB Statement No, 45, Accounting and
Financial Reporting by Employers for Benefits Other than Pensions (GASB 45). The ARC represents a level of
accrual that is projected to recognize the normal cost each year and to amortize any unfunded actuarial liabilities
(or funding excess) over a period not to exceed 30 years.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
70
NOTE 8. OTHER POST EMPLOYMENT BENEFITS (OPEB) – CONTINUED
Annual Other Post Employment Benefits Cost and Net OPEB (Obligation) Asset – Continued
The annual OPEB cost for the City’s retiree benefits for the fiscal year ended September 30, 2015 and
previous two years, is as follows:
2015 2014 2013
Annual required contribution 199,669$ 193,853$ 122,782$
Interest in OPEB obligation 28,216 20,702 16,255
Adjustment to ARC (26,142) (19,180) (15,060)
Annual OPEB cost (expense) end of year 201,743 195,375 123,977
Contributions made (pay as you go)(42,073) (28,384) (25,158)
Increase in net OPEB obligation 159,670 166,991 98,819
Net OPEB obligation, beginning of year 627,030 460,039 361,220
Net OPEB obligation, end of year 786,700$ 627,030$ 460,039$
Assumptions
OPEB
Actuarial valuation date December 31, 2013
Actuarial cost method Projected unit credit cost method
Amortization method Level as percent of payroll
Remaining amortization period 30 years, open amortization
Assumed rate of
Return on investments 4.5% net of expenses
Health care cost trend rate Initial rate of 7.5% declining to an ultimate
rate of 4.5% after 12 years
Payroll growth 3.0% annum
Inflation rate 3.0% annum
The projected unit credit actuarial cost method is used to calculate the GASB 45 ARC for the City’s OPEB.
Using the plan benefits, the present health premiums and a set of actuarial assumptions, the anticipated
future benefits are projected. The project unit credit method then provides for a systemic recognition of the
cost of these anticipated payments. The yearly ARC is computed to cover the cost of benefits being earned
by covered members as well as to amortize a portion of the unfunded accrued liability. Projections of health
benefits are based on the plan as understood by the City and include the types of benefits in force at the
valuation date and the pattern of shared benefit costs between the City and its employees to that point.
Actuarial calculations reflect a long-term perspective and employ methods and assumptions that are
designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets.
Significant methods and assumptions used are described in the table above.
Actuarial valuations for OPEB plans involve estimates of the value of reported amounts and assumptions
about the probability of events in the future. Amounts determined regarding the funded status and the ARC
of the City’s retiree health care plan are subject to continual revision as actual results are compared to past
expectations and new estimates are made about the future. The required schedule of funding progress
presented as required supplementary information provides multiyear trend information that shows whether
the actuarial value of plan assets in increasing or decreasing over time relative to the actuarial accrued
liability for benefits. The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the
plan, and the net OPEB obligation for 2015 and the two preceding years are as follows:
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CITY OF GEORGETOWN, TEXAS
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71
NOTE 8. OTHER POST EMPLOYMENT BENEFITS (OPEB) – CONTINUED
Annual Other Post Employment Benefits Cost and Net OPEB (Obligation) Asset – Continued
Percentage
Net OPEB of Annual
Year Ended Annual OPEB Employer Obligation OPEB Cost
September 30, Cost Contributions End of Year Contributed
2013 123,977$ 25,158$ 460,039$ 20.3%
2014 195,375 28,384 627,030 14.5%
2015 201,743 42,073 786,700 20.9%
Funded Status
The funded status of the City’s OPEB plan under GASB 45 for the past three years is as follows:
Unfunded
Actuarial Actuarial Percentage
Valuation Actuarial Actuarial Accrued Annual of UAAL
as of Value of Accrued Liability Funded Covered for Covered
December 31,Assets Liability (UAAL)Ratio Payroll Payroll
2013 -$ 978,491$ 978,491$ 0% 27,392,533$ 4%
2014 - 1,615,808 1,615,808 0% 30,136,850 5%
2015 - 1,615,808 1,615,808 0% 32,235,133 5%
Under GASB 45, the City’s retiree health care plan is 0.0% funded with an estimated actuarial accrued
liability exceeding actuarial assets $1,615,808 at December 31, 2014. As of that date, the ratio of the
unfunded actuarial accrued liability to annual covered payroll is 5.0%.
NOTE 9. RISK MANAGEMENT
Health Benefits – On January 1, 2014, the City began a self-funded insurance program for provision of employee
health insurance. In fiscal year 2015, the City made contributions to cover 85% of the employees’ costs for
medical plan premiums. The employees authorized payroll withholdings to pay the remainder contributions for
themselves, and their family members, if elected.
In accordance with state statute, the City maintains a catastrophic loss insurance policy (stop-loss policy), which
reimburses the City for annual claims totaling over $150,000 per covered individual. For the fiscal year ended
2015, the City received insurance settlements totaling approximately $632,375. The City made no significant
reductions in insurance coverage and no settlements have exceeded insurance coverage for the 2015 fiscal
year. The City’s contributions for benefits during the year totaled $4,295,693. Estimates of claims payable and
of claims incurred but not reported at September 30, 2015 are reflected as accrued expenses of the fund. The
liabilities include an amount for claims that have been incurred but were not reported until after September 30,
2015. Because actual claims liabilities depend on such complex factors such as inflation, changes in legal
requirements, and damage awards, the process used in computing claims liability is an estimate that could
materially change when the claims are ultimately finalized. Analysis of claims liability for the fiscal year 2015 is
as follows:
Unpaid claims, beginning of year 373,150$
Incurred claims 3,075,002
Claim payments (2,980,758)
Unpaid claims, end of year 467,394$
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
72
NOTE 10. DEFERRED COMPENSATION PLAN
The City offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section
457. The plan, available to all City employees, permits them to defer a portion of their salary until future years.
Participation in the plan is optional. The deferred compensation is not available to employees until termination,
retirement, death or an unforeseeable emergency.
NOTE 11. COMMITMENTS AND CONTINGENCIES
The City has the following long-term agreements, which represent significant commitments:
A. Wholesale Power Agreements
On May 21st, 2014, the City settled its lawsuit with the Lower Colorado River Authority (LCRA) that was
originally filed in September 2012 regarding its wholesale power agreement (WPA). At that time,
Georgetown Utility System (GUS) began to actively manage its energy supply. This settlement ended all
future appeals and trials, and cleared the way for the City to secure future power from other sources.
Prior to terminating the WPA with LCRA, GUS received almost 90% of its power needs from LCRA, but also
had existing contracts with several other suppliers. Beginning on September 13, 2012 GUS began receiving
energy from its other suppliers to replace the energy LCRA had planned to serve. GUS also extended its
active management of its daily energy supply to cover the larger market exposures, congestion issues, and
real time settlements that LCRA previously handled. The City is currently using its long-term wind power
arrangement with American Electric Power (AEP), until 2028, and temporary natural gas contracts with
Garland Power & Light (GPL) to provide 100% of its power needs in 2015. Beginning in 2016, the City will
shift to other energy providers, provided primarily by Energy de France Renewable Energy (EDF-RE) via a
144MW capacity stake in a Texas Panhandle wind farm.
The City will supplement that power with natural gas contracts through JP Morgan Energy Ventures
Corporation (JPM) from 2016 to 2021, as well as shaping and firming in the ERCOT market. The City has
secured 150MWs of a long-term solar power based contract to round out its portfolio, and expects to begin
receiving that power in 2017, and continue through 2041. The City expects to be able to maintain low
energy rates over the next two decades with these contracts in place.
B. Brazos River Authority (BRA) Water Contracts
Effective September 1, 2001, the City revised its previous water availability agreements with the BRA to
further plan for future water needs and to standardize the pricing to a system-wide rate. The effective
system-wide rate for BRA’s fiscal year beginning September 1, 2015 is $70.50 per acre-foot and the City
paid a total of $3,090,068 for water during the fiscal year. The City has two separate agreements with the
BRA as follows:
(1) Lake Georgetown Water – This agreement, effective September 1, 2001 and expiring August 31, 2050,
requires BRA to make available to the City 6,720 acre-feet of water per year at BRA’s system wide rate.
The City paid $467,600 for water under this agreement for the City’s fiscal year.
(2) Lake Stillhouse Hollow Water – This agreement, effective September 1, 2001 and expiring August 31,
2040, requires BRA to make available to the City 38,987 acre-feet of water per year at BRA’s system
wide rate. The City paid $2,232,488 for water under this agreement in fiscal year 2015.
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NOTE 11. COMMITMENTS AND CONTINGENCIES – CONTINUED
C. Brazos River Authority – Williamson County Regional Raw Water Line Agreement
The City is a party to an agreement dated June 30, 1986, with the Brazos River Authority (BRA), City of
Round Rock, Jonah Water Special Utility District, and Chisholm Trail Special Utility District (CTSUD). The
Brazos River Authority designed, constructed, owns, and operates a pipeline to transport water from Lake
Stillhouse Hollow to Lake Georgetown to benefit the parties in the agreement. Total project construction
cost for the raw water line was approximately $40 million. In 2007, BRA refunded a portion of the original
$89 million in debt, leaving approximately $69 million outstanding debt, including principal and interest.
Each participant agreed to pay for the annual cost of debt and operations of the line. The City’s obligation is
$50.5 million, including principal and interest, to be repaid annually through 2032. The amount for fiscal
year 2015 was $1,548,680.
The following schedule reflects the principal portion of the City's obligation:
2016 1,836,398$
2017 1,835,374
2018 1,834,234
2019 1,818,222
2020-2032 26,549,565
33,873,793$
Year Ending September 30,
As part of the CTSUD acquisition that occurred on September 12, 2014, the City assumed the ownership
interest and related obligations of CTSUD’s portion of this project.
D. Chisholm Trail Special Utility District Service Area Operations and Management Agreement
In November 2013, the City began managing the Chisholm Trail Special Utility District awaiting regulatory
approval of the merger of CTSUD with the City. On September 12, 2014, the City and CTSUD entered into
an Asset Transfer and Utility System Consolidation Agreement in which the City began providing water utility
services on behalf of CTSUD. Upon the close of this agreement, all CTSUD’s assets (less $500,000 that
was to remain with CTSUD), and all liabilities were transferred to the City, and CTSUD’s outstanding debt
was defeased. The Certificate of Convenience Necessity (CCN) for the area served by CTSUD was not
transferred to the City as part of this transaction and remains the responsibility of CTSUD. The transfer of
the CTSUD CCN to the City was pending regulatory approval.
Therefore, in conjunction with this transfer, the City and CTSUD entered into a Service Area Operations and
Management Agreement in which the City began providing water utility services on behalf of CTSUD to all
customers within the CTSUD CCN. Under this agreement, CTSUD formally adopted the service policies,
rates, and fees of the City. The City then bills, collects, and retains water service revenue from CTSUD
customers, except for a portion that is remitted to CTSUD Board to offset on-going operational costs. This
Agreement is in effect until the CTSUD CCN is transferred.
E. Del Webb Corporation (Sun City)
The Del Webb Corporation (Del Webb) began development in April 1995 of a proposed 9,500 unit; 5,300
acre active retirement community to be called Sun City Texas. The City, through a Development
Agreement, and in exchange for payment of Service Improvement Fees (SIP fee - discussed below)
provides fire protection, wastewater, water, and electric service to Sun City. The project is annexed into the
City limits as phases of the project are platted. Home sales began in June 1995 and were expected to
average 425 homes per year for 20 years.
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74
NOTE 11. COMMITMENTS AND CONTINGENCIES – CONTINUED
E. Del Webb Corporation (Sun City) – Continued
In May 2006, the City approved the Eighth Amendment to the Development Agreement with Del Webb. The
Eighth Amendment set the build out at 7,500 age-restricted units at Sun City. Additionally, it escalated the
payment of “stranded costs” and addressed the water and wastewater capacity needed to serve the 2,500
age restricted units above the 5,000 units originally defined in the Seventh Amendment. The SIP fee for
units 5,001 through 7,500 was also set in this agreement at $3,292 per unit. As of September 30, 2015,
there were 7,264 units of the total 7,500 units completed.
On August 26, 2014, the City approved annexation of two tracts of land totaling over 1,175 acres for the
future expansion of Sun City. This expansion will not be subject to the terms and conditions of the Del
Webb Development Agreement. Instead, the expansion will occur under traditional development conditions.
F. Georgetown Village Public Improvement District
In 1999, the City of Georgetown created the Georgetown Village Public Improvement District No. 1, pursuant
to Chapter 372 of the Texas Local Government Code. The City is required to construct and provide
operation, repair, and maintenance of parks, recreational facilities, alleyways, lighting, landscaping and
related improvements to the district that are above the standards that are met elsewhere in the City.
Property owners are assessed an annual maintenance assessment of $0.20 per $100 valuation.
Assessment revenue of $345,340 was recognized for 2015. As of September 30, 2015, all costs associated
with the Georgetown Village Public Improvement District have been reimbursed.
G. Cimarron Hills Public Improvement District
In May 2000, the City and Paloma Cimarron Hills, L.P. entered into a development agreement for a
606 home, 813 acre subdivision within the City’s Extraterritorial Jurisdiction (ETJ). As part of this
agreement, the City created the Cimarron Hills PID to reimburse the developer for costs of certain
infrastructure improvements. Each lot within the development is assessed an annual fee based on its type
of usage. The City also collects a per unit transportation fee which will be used to fund necessary roadway
improvements and bridge crossings in the area. As of September 30, 2015, 291 lots had been sold and
196 homes had been completed for this development. PID assessment collection began in 2002. In 2015,
PID assessments were $435,743. The developer was reimbursed $850,015 from current year collections
and available fund balance. The assessments and related disbursements are recorded in the Agency
Funds.
H. Wolf Ranch Towne Center
In July 2003, the City approved a development agreement with Simon Properties for the 750,000 sq. ft. Wolf
Ranch Towne Center. The project includes Target and 70 other retailers and restaurants. The City’s
development agreement with Simon includes a sales tax rebate allowable under Chapter 380 of the Texas
Local Government Code. Fifty-three percent of the 1% general operating sales tax revenue generated at
the development is rebated to Simon as an economic development incentive. This arrangement continues
for 20 years or up to $15 million, which funds the public on-site improvements paid by Simon.
As part of the agreement, the City provided utility improvements to the site, as well as, funded $10.5 million
of highway improvements for the project. The $10.5 million was funded with debt to be repaid by
Georgetown Transportation Enhancement Corporation (GTEC). Improvements to SH 29, as well as, provide
the frontage road for IH-35 were constructed as part of this project. As of September 30, 2013, $10,555,000
of GTEC debt had been issued for this project. GTEC collects ½ of 1% sales tax, therefore, per the
agreement, all related debt service for the GTEC issued bonds, were to be funded with 53% of GTEC (½%)
of sales tax generated within the project.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
75
NOTE 11. COMMITMENTS AND CONTINGENCIES – CONTINUED
I. Wolf Ranch Public Improvement District (PID)
In June 2004, the City created Wolf Ranch Public Improvement District (PID) that included all property
owned by Simon within the Wolf Ranch development at that time. The purpose of the PID was to provide a
backstop for the City. In the event that revenues from the project were insufficient to fund any outstanding
debt related to the project, an assessment would be levied against the property in the PID to protect the City
from potential revenue shortfalls. Should revenues meet or exceed expectations, no assessment is made.
If revenues did not meet expectations, an assessment was made. Any accrued assessment was charged
10% interest until paid. Since inception, the development has not generated enough in GTEC revenues to
fund the GTEC debt service requirements under the Agreement. Therefore, an assessment was levied and
related interest charges accrued. As a practical matter, the sales tax rebate due to Simon under the 380
agreement is netted against the PID assessment payable. As of September 30, 2015, the balance due from
Simon to the PID is $842,974, of which $255,575 is interest. In addition, the PID has a $587,298 obligation
to the General Fund for the 1st year assessment, when the General Fund transferred cash to GTEC to fund
the Wolf Ranch debt service.
J. Citigroup, NA, Inc.
In November 2006, the City entered into a 10-year tax abatement agreement with Citigroup, NA, Inc., who
constructed a $475 million data center within the City. The abatement began in tax year 2009 (fiscal year
2008/09). The Georgetown Economic Development Corporation (GEDCO) also entered into an agreement
with Citicorp, NA to fund $1.3 million of offsite wastewater improvements as an incentive for the creation of
50 jobs. The amount of the abatement for tax year 2015 (fiscal year 2014/15) is $146.5 million of appraised
market value.
K. Williams Drive Tax Increment Reinvestment Zone (TIRZ)
This was established in November 2006 to fund improvements needed for redevelopment of the Williams
Drive gateway area. A master plan for the area was developed in 2006, with implementation planned for
future years. As of September 30, 2015, $94,796 has been collected, with no proceeds invested in projects.
L. Downtown Tax Increment Reinvestment Zone (TIRZ)
This was established in 2004 to fund improvements in the downtown overlay district to assist in funding the
downtown master plan. As of September 30, 2015, $991,262 of taxes and interest earnings has been
collected, of which $921,524 had been invested in designated and approved projects within the zone.
M. Rivery Park Tax Increment Reinvestment Zone (TIRZ)
This was established in 2008 to fund a convention center/hotel complex, as well as, an expansion to Rivery
Park. The City and Williamson County agreed to reimburse up to $25 million for the project. The City will
contribute 100% and Williamson County will contribute 80% of their respective property tax valuation
increase generated at the 32-acre site to fund the project. The City will remit half of the 1% City sales tax
generated at the site to Williamson County as reimbursement. As of September 30, 2015, $94,870 has
been collected with no proceeds invested in projects.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
76
NOTE 11. COMMITMENTS AND CONTINGENCIES – CONTINUED
M. Rivery Park Tax Increment Reinvestment Zone (TIRZ) – Continued
In January 2014, the City entered into agreements for a 220-room Sheraton hotel and conference center at
the 32-acre Rivery site for the development of the Summit at Rivery Park (Rivery) project. This project will
include a 16,000 square-foot conference center that can accommodate up to 4,500 people and include a
public parking garage. Plans for the project include future phases with retail stores, restaurant sites, single-
family homes, and multifamily residences for a total project investment of $150 million including $65 million
for the hotel, conference center, and parking garage. Private investors will fund most of the project costs.
A total of $16.8 million in future City and County property taxes generated at the site will be used to
reimburse the City and the developer for the cost of the hotel and conference center, parking garage, and
other public improvements. This includes $12.5 million of investments by the City and its related entities
including GEDCO and GTEC.
In December 2014, the city council extended the construction and completion dates for the various
development agreements for the project. Ground breaking occurred in February 2015, with an expected
completion date of June 2016, opening July 2016.
N. South Georgetown Tax Increment Reinvestment Zone (TIRZ)
In June 2014, the City created the South Georgetown TIRZ on 595 undeveloped acres along Westinghouse
Road near IH35 to accelerate and ensure quality development and job creation in the area. This project
abuts the high-growth corridor in neighboring Round Rock. The City intends to use this TIRZ to proactively
build infrastructure, including sewer and road improvements, using future TIRZ revenues to reimburse the
City for the costs of these improvements.
The TIRZ is expected to fund up to $50 million of public improvements through December 2044, with an
estimated future assessed valuation within the TIRZ in excess of $573 million. The City is currently in
negotiations with landowners and developers in the area to facilitate and leverage the TIRZ improvements to
ensure the success of the project. Property tax revenue from any incremental value created since 2014 will
be assigned to the TIRZ beginning in 2015.
O. Chapter 552 Infrastructure Financing Reimbursement Agreement
In August 2014, the City entered into a Chapter 552 Infrastructure Financing/Reimbursement Agreement for
the Hillwood Wolf Ranch Development Project. This agreement is one of several associated with this
project which included the City’s consent to the creation of an In-City Municipal Utility District (MUD) to
finance the costs of various improvements. This Chapter 552 agreement, allowable under Chapter 552 of
the Local Government Code, facilitates the reimbursement of up to $25 million to the MUD for construction
of specified public improvements within the Hillwood Wolf Ranch development. The annual repayment
amount is funded from City ad valorem tax revenues received by the City for property within the MUD at a
rate of $0.15/per $100 assessed valuation. The terms of this Chapter 552 Agreement continue until
dissolution of the MUD or the date on which the City pays the maximum reimbursement amount of
$25 million, whichever occurs first.
P. Garey Park Trust
In June 2014, the City entered into a memorandum of understanding (MOU) whereby Alan Jack Garey
donated his 525-acre ranch and home, on the conditions that the property shall be used exclusively as a
public park and recreational facility for the benefit of all residents of the City of Georgetown and surrounding
areas. The Garey’s deeded 321.45 acres of land to the Texas Parks and Recreation Foundation, in trust for
the benefit of the City. The City has an approved lease and agreement with Texas Parks and Recreation
Foundation concerning these 321.45 acres. The final 206.57 acres of land, and the house, was deeded to
the City. In January 2016, the City entered into the final amendment to the MOU. Construction on the park
is scheduled to begin in September 2016.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
77
NOTE 11. COMMITMENTS AND CONTINGENCIES – CONTINUED
Q. Grants
Amounts received or receivable from grantor agencies, principally the federal government, are subject to
audit and adjustment by the agencies. Any disallowed claims, including amounts already collected, may
constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by
the grantor cannot be determined at this time, although the City expects such amounts, if any, to be
immaterial.
R. Litigation
The City is involved in various legal actions in which claims of varying amounts are being asserted against
the City. The City follows the practice of providing for these claims only when they become probable and
reasonably determinable in amount. In the opinion of City management, these actions will not result in a
significant change in the City's financial position.
S. Construction Contracts
Estimated costs to complete significant construction projects in progress at year-end totaled approximately
$1,563,000 for Governmental Funds and approximately $1,775,000 for Enterprise Funds.
NOTE 12. FINANCIAL HEDGING
In an effort to mitigate the financial and market risk associated with the purchase of natural gas, energy, and
congestion price volatility, the City has established a Risk Management Policy. This policy was authorized by the
City Council and is led by the Georgetown Utility Services Board. Under this policy, the City enters into forward
contracts for natural gas, swaps, and congestion rights for the purpose of reducing exposure to natural gas,
energy, and congestion price risk. Use of these types of instruments for the purpose of reducing exposure to
price risk is performed as a hedging activity.
At September 30, 2015, the City had multiple outstanding contracts, with wholesale customers to provide power
supply and/or qualified scheduling entity services. For the power supply customers, the City charges an energy
charge which is based on the quantity of power supplied multiplied by a fixed price, or multiplied by a fixed heat
rate and a fuel index price. In order to hedge the City’s risk, the City has entered into corresponding power
supply agreements with counterparties to hedge against energy price or heat rate fluctuation in the market.
These contracts meet the definition of a derivative instrument as defined by GASB Statement No. 53, Accounting
and Reporting for Derivative Instruments (GASB 53). However, these contracts meet the normal purchases and
sales exemption of GASB 53 as the City intends to use the physical commodity in its normal utility operations to
supply energy to its customers. Accordingly, these contracts are not within the scope of GASB 53 and are not
recorded on the City’s Statement of Net Position.
At September 30, 2015, the City does maintain a $1 million Letter of Credit at the Electric Reliability Council of
Texas (ERCOT) in lieu of maintaining an unsecured deposit with that agency to comply with fiscal surety
requirements. The City had $9.5 million cash on deposit with JPMorgan Ventures Energy Corporation for future
electric system fuel options.
Risks
Credit Risk. The City’s over-the-counter agreements for natural gas and energy expose the City to credit
risk. In the event of default, the City’s operations will not be materially affected. However, the City does not
expect the counterparties to fail to meet their obligations. The City maintains contracts with contractual
provisions under the EEI (Edison Electric Institute) and EPC (Energy Procurement Contract) agreements.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
78
NOTE 12. FINANCIAL HEDGING – CONTINUED
Risks – Continued
Termination Risk. Termination risk is the risk that a derivative will terminate prior to its scheduled maturity
date due to a contractual event. Contractual events include illegality, tax and credit events upon merger and
other events. The City’s exposure to termination risk for over-the counter agreements is minimal due to the
high credit rating of the counterparties, and the contractual provisions under the EEI and EPC agreements
applied to these contracts. Termination risk is associated with all of the City’s derivatives up to their fair
value of the instrument.
Netting Arrangements. The City enters into netting arrangements whenever it has entered into more than
one derivative transaction with counterparty. Under the terms of these arrangements, should one party
become insolvent or otherwise default on its obligations, close-out netting provisions permit the non-
defaulting party to accelerate and terminate all outstanding transactions and net the transaction’s fair values
so that a single sum will be owed by or owed to the non-defaulting party.
NOTE 13. RESTATEMENT OF BEGINNING NET POSITION
Net position as of September 30, 2014 has been restated to reflect the impact of the City’s implementation of
GASB Statements Nos. 68 and 71, as well as to record the capitalization of personnel and operation of expense
in relation to an electric system valuation performed by McCord Engineering that was not previously recognized.
The impact of the restatement on relevant reporting units is as follows:
Nonmajor
Governmental Electric Water Services Enterprise
Activities Fund Fund Funds Total
Net position, as previously reported 245,531,853$ 72,443,921$ 241,683,522$ 31,017,005$ 590,676,301$
Implementation of new accounting standards (7,256,859) (963,697) (766,021) (147,198) (9,133,775)
Recognition of previously unrecognized costs - 15,322,079 - - 15,322,079
Net position, as restated 238,274,994$ 86,802,303$ 240,917,501$ 30,869,807$ 596,864,605$
NOTE 14. SUBSEQUENT EVENTS
A. In November 2015, the City issued General Obligation Bonds, Series 2015A, in the amount of $11,785,000.
This is the third bond issue related to the November 2008 authorization of $35.5 million for Park and
Recreational projects and the first bond issue related to the May 2015 authorization of $105 million for road
projects. Parks projects total $1,712,750 and road projects total $10,072,250.
B. In November 2015, the City secured a Letter of Credit for $18 million to replace the $9.5 million cash on
deposit with JPMorgan Ventures Energy Corporation for collateral on our future electric system fuel options.
C. In December 2015, the Public Utility Commission of Texas voted in a unanimous ruling to approve the
transfer of the service area of the Chisholm Trail Special Utility District (CTSUD) to the City of Georgetown.
The transfer of the certificate of convenience and necessity (CCN) to the City means that the City water
utility has the authority and obligation to serve water customers in the former CTSUD service area.
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CITY OF GEORGETOWN, TEXAS
NOTES TO FINANCIAL STATEMENTS
79
NOTE 14. SUBSEQUENT EVENTS – CONTINUED
D. Pursuant to TMRS policy of conducting experience studies every four years, the TMRS Board at their
July 31, 2015 meeting determined that they would be changing certain actuarial assumptions including
reducing the long term expected rate of return from the current 7% to 6.75% and changing the inflation
assumption from 3% to 2.5%. Reduction of expected investment return and related discount rate will
increase projected pension liabilities. Reducing the inflation assumption reduces liabilities as future annuity
levels and future cost of living adjustments are not projected to be as large as originally projected. While the
actual impact on the City’s valuation for December 31, 2015 is not known, the City does expect some
downward pressure on its funded status and upward pressure on its 2017 actuarially determined
contribution (ADC) due to this change. Accordingly, the city has included in its approved fiscal year 2016
budget to continue to fund pension contributions above the required ADC which will help smooth impacts of
any increases in the required ADC for fiscal year 2017.
NOTE 15. FUTURE FINANCIAL REPORTING REQUIREMENTS
The GASB has issued the following statements which will become effective in future years.
Statement No. 75, “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions” –
This statement changes the focus of accounting of postemployment benefits other than pensions from whether
they are responsibility funding the benefits over time to a point-in-time liability that is reflected on the employer’s
financial statements for any actuarially unfunded portion of benefits earned to date. This statement will become
effective for the City in fiscal year 2018.
Statement No. 77, “Tax Abatement Disclosures” – This statement requires governments that enter into tax
abatement agreements to provide certain disclosures regarding these commitments. This statement will become
effective for the City in fiscal year 2017.
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CITY OF GEORGETOWN, TEXAS
REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED SEPTEMBER 30, 2015
80
Texas Municipal Retirement System – Schedule of Changes in Net Position Liability and Related Ratios
Measurement Year
2014
Total pension liability:
Service cost 4,549,949$
Interest 6,747,717
Changes of benefit terms -
and actual experience 71,207
Change in assumptions -
of employee contributions (2,652,717)
Net change in total pension liability 8,716,156
Total pension liability - beginning 95,447,335
Total pension liability - ending (a)104,163,491$
Plan fiduciary net position:
Contributions - employer 3,800,520$
Contributions - employee 2,256,459
Net investment income 4,694,918
Benefit payments, including refunds
of employee contributions (2,652,717)
Administrative expense (49,007)
Other (4,029)
Net change in plan fiduciary net position 8,046,144
Plan fiduciary net position - beginning 82,052,653
Plan fiduciary net position - ending (b)90,098,797
Net pension liability - ending (a) - (b)14,064,694$
Plan fiduciary net position as a
percentage of total pension liability 86.50%
Covered employee payroll 32,235,133$
Net pension liability as a percentage
of covered employee payroll 43.63%
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CITY OF GEORGETOWN, TEXAS
REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED SEPTEMBER 30, 2015
(CONTINUED)
81
Texas Municipal Retirement System – Schedule of Changes in Net Position Liability and Related Ratios –
Continued
Notes to Schedule:
Valuation Date:
Actuarial determined contribution rates are calculated as of December 31st each year and become effective in
January, 12 months and a day later.
Methods and Assumptions Used to Determine Contribution Rates:
Actuarial Cost Method Entry Age Normal
Amortization Method Level Percentage of Payroll, Closed
Remaining Amortization Period 15 years
Asset Valuation Method
Inflation + 3.00%
10 year smoothed market, 15.00% soft corridor
Salary Increases 3.50% to 12.00%, including inflation
Investment Rate of Return 7.00%
Retirement Age Experience-based table of rates that are specific to the City's
plan of benefits. Last updated for the 2010 valuation pursuant to
an experience study of the period 2005 – 2009.
Mortality Adjustment with male rates multiplied by 109% and female rates
multiplied by 103% and projected on a fully generational basis
with scale BB.
There were no benefit changes during the year.
Other Post-Employment Benefits
Actuarial Actuarial Percentage
Valuation Actuarial Actuarial Accrued Annual of UAAL
as of Value of Accrued Liability Funded Covered for Covered
December 31,Assets Liability (UAAL)Ratio Payroll Payroll
2013 -$ 978,491$ 978,491$ 0% 27,392,533$ 4%
2014 - 1,615,808 1,615,808 0% 30,136,850 5%
2015 - 1,615,808 1,615,808 0% 32,235,133 5%
Source: Gabriel Roeder Smith & Company, Actuarial Valuation Report
Notes:
(1) Actuarial accrued liabilities for year end 2012 and 2013 are based on a December 31, 2011 study.
Actuarial accrued liabilities for year end 2014 are based on a December 31, 2013 study.
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CITY OF GEORGETOWN, TEXAS
REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED SEPTEMBER 30, 2015
(CONTINUED)
82
Modified Approach for Streets Infrastructure Capital Assets
GASB Statement 34 allows the City to use the Modified Approach with respect to infrastructure assets instead of
depreciating these assets. The City Council adopted an average PCI level of 85, which is considered “good”
condition for a street. The City’s system for reporting assets is fully discussed in Note 1(m) of the notes. The
following is additional information for the City’s streets infrastructure for fiscal year 2015. This information is updated
every three years and comparative data is included.
PCI Rating by Functional Class
2005-2007 2008-2010 2011-2013 2014-2015
Arterial 91.91 93.00 89.70 90.00
Collector 88.38 93.75 86.30 86.10
Local 91.00 92.70 87.50 86.50
Overall Network 90.87 93.00 87.70 87.30
Condition Rating Summary
Center
% of Line % of
Condition Rating Segments Segments Miles Segments
Very Good 90-100 2,020 55.5% 154.1 51.6%
Good 80-90 849 23.3% 76.5 25.6%
Fair 45-80 689 18.9% 60.7 20.3%
Poor < 45 84 2.3%7.3 2.4%
3,642 100.0% 298.6 100.0%
Notes:
[a] Center line miles will vary from the total number of center line due to street
segments that were omitted from the survey. Street segments that were either
scheduled or currently receiving maintenance were omitted from the street survey.
Fiscal Year Ending
September 30,2015 2014 2013 2012 2011 2010
Estimated Maintenance Cost 3,570,000$ 2,163,000$ 2,768,631$ 3,448,359$ 3,350,973$ 3,643,734$
Budgeted Maintenance Cost 4,811,850 4,886,030 3,579,410 3,484,079 3,078,770 3,623,688
Actual Maintenance Cost 4,106,996 4,434,244 3,553,226 3,170,741 3,269,757 2,905,769
Costs to Maintain System at Designated Level
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COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
AND SCHEDULES NONMAJOR GOVERNMENTAL FUNDS
83
Special Revenue Funds
Special Revenue Funds are used to account for specific revenues that are legally restricted for expenditures for
particular purposes.
Conservation - to account for the Energy Conservation Fee that is charged to Electric customers. This fee is used for
the enactment of House Bill 3693 to address the issue of peak demand by initiating energy efficiency initiatives and
conservation strategies. The funds collected will be used for a weatherization program and solar water heating
program.
Court Fees - to account for the receipt and expenditure of court fees that are legally restricted for court security and
technology.
Development - to account for the receipt of private donations, grants, and money raised through special events to
provide assistance to building/property owners for maintaining the appearance of the downtown historic district.
Funds are distributed through an application/approval process with either a low-interest loan or grant; and to account
for the receipt and expenditure of revenues from building proceeds to further develop downtown structures.
Fire - to account for the receipt and expenditures of funds received by the City for various fire services, including calls
for service, donations, abandoned vehicle revenue and inspections and to account for the receipt and expenditures of
the EMS program.
Library Restricted - to account for the receipt and expenditure of restricted donations such as memorials and gifts for
a designated library purchase or program. Also accounts for the receipt of the Texas State Library grant for librarian
salaries and books.
Parks - to account for revenues earned by the City from activities on City park land, which are restricted for
improvements to park land and for park land dedication fees paid by developers, which are restricted by zones for
new parks. .
PEG Fee - to account for the receipt and expenditure of PEG fees that are legally restricted for capital expenditures
related to the City's cable access channel.
Police - to account for a Texas Department of Transportation grant for a Selective Traffic Enforcement Project (STEP)
related to overtime costs and the receipt and expenditure of seized donated funds.
Public Improvement Districts - to account for the receipts and expenditures of the revenues collected from property
assessments related to the Georgetown Village and Wolf Ranch Public Improvement Districts.
Streets Sales Tax - to account for the receipt and expenditure of revenues collected from the ¼ cent sales tax
approved by the citizens in November 2001 under Texas House Bill 445. The funds are required to be spent on
maintenance of streets that were in existence at the time of adoption of the tax.
Tax Increment Reinvestment Zones (TIRZ) - to account for public improvements within an area that will generate
private-sector development. The tax base is frozen at a predevelopment level and the increases in taxes derived
from increases in assessed valuations are to retire bonds originally issued for the development or to leverage future
growth in the assigned areas.
Tourism - to account for the receipt and expenditure of funds received by the City from the assessment of hotel and
motel occupancy tax. Usage of funds is restricted to promotion of tourism and arts within the City.
DRAFT
Page 111 of 231
CITY OF GEORGETOWN, TEXAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
AS OF SEPTEMBER 30, 2015
84
Development Parks
ASSETS
Cash and cash equivalents 369,503$ 23,706$ 242,659$ 32,603$ 23,767$ 727,273$
Investments 510,267 32,738 335,101 154,998 32,821 1,004,329
Accounts receivable
Tax - - - - - -
Grants - - 16,906 - - -
Other - - - - - 2,265
TOTAL ASSETS 879,770$ 56,444$ 594,666$ 187,601$ 56,588$ 1,733,867$
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable -$ 8,128$ 75,580$ 86,183$ 4,426$ 55,407$
Due to other funds - - 16,559 764,953 - -
Unearned revenue - - - - - -
Total liabilities - 8,128 92,139 851,136 4,426 55,407
Restricted - 48,316 - - - -
Committed 879,770 - 502,527 - 52,162 1,678,460
Unassigned - - - (663,535) - -
Total fund balance 879,770 48,316 502,527 (663,535) 52,162 1,678,460
TOTAL LIABILITIES
AND FUND BALANCE 879,770$ 56,444$ 594,666$ 187,601$ 56,588$ 1,733,867$
Conservation Court Fees Fire
Library
Restricted
DRAFT
Page 112 of 231
85
PEG Fees Police Street Tax Tourism Total
51,166$ 121,700$ 261,455$ 1,021,567$ 110,210$ 229,873$ 3,215,482$
70,658 168,062 361,057 1,410,736 152,194 317,444 4,550,405
36,943 - 869 430,641 - 69,721 538,174
- 127,761 - - - - 144,667
- - 842,975 - - - 845,240
158,767$ 417,523$ 1,466,356$ 2,862,944$ 262,404$ 617,038$ 9,293,968$
56,639$ 5,440$ 6,284$ 328,288$ 6,800$ 30,786$ 663,961$
- - 587,299 - - - 1,368,811
- - 256,545 - - 42,000 298,545
56,639 5,440 850,128 328,288 6,800 72,786 2,331,317
102,128 193,991 - 2,534,656 - 544,252 3,423,343
- 218,092 616,228 - 255,604 - 4,202,843
- - - - - - (663,535)
102,128 412,083 616,228 2,534,656 255,604 544,252 6,962,651
158,767$ 417,523$ 1,466,356$ 2,862,944$ 262,404$ 617,038$ 9,293,968$
Tax Increment
Reinvestment
Zones
Public
Improvement
Districts
DRAFT
Page 113 of 231
CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
86
Conservation Court Fees Development Fire
Library
Restricted Parks
REVENUES
Grants and entitlements -$ -$ 135,286$ 51,523$ -$ -$
Hotel/Motel tax - - - - - -
Property assessments - - - - - -
Sales tax - - - - - -
Court fees - 56,933 - - - -
Investment earnings 2,797 183 2,600 8 234 5,621
Donations - - - - 92,189 234,320
Fire incident billings - - - 114,852 - -
Other 276,938 - 165,138 8,925 - 220,281
Total revenues 279,735 57,116 303,024 175,308 92,423 460,222
EXPENDITURES
Culture - recreation - - - - 88,589 143,736
Development - - 173,330 - - -
Environmental services 90,536 - - - - -
Fire services - - - 918,538 - -
Highways and streets - - - - - -
Police - 65,303 - - - -
Capital outlay - - 705,495 - - 3 14,625
Total expenditures 90,536 65,303 878,825 918,538 88,589 458,361
EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 189,199 (8,187) (575,801) (743,230) 3,834 1,861
OTHER FINANCING SOURCES (USES)
Transfers in - 34,056 45,000 450,000 - 225,000
Transfers out - (10,000) - (382,000) - -
Total other financing sources (uses) - 24,056 45,000 68,000 - 225,000
NET CHANGE IN FUND BALANCE 189,199 15,869 (530,801) (675,230) 3,834 226,861
FUND BALANCES, beginning of period 690,571 32,447 1,033,328 11,695 48,328 1,451,599
FUND BALANCES, end of period 879,770$ 48,316$ 502,527$ (663,535)$ 52,162$ 1,678,460$
DRAFT
Page 114 of 231
87
PEG Fees Police
Public
Improvement
Districts Street Tax
Tax Increment
Reinvestment
Zones Tourism Total
-$ 3,527$ -$ -$ -$ -$ 190,336$
- - - - - 711,060 711,060
- - 835,255 - 247,210 - 1,082,465
- - - 2,623,106 - - 2,623,106
- - - - - - 56,933
366 1,124 3,196 10,657 518 1,755 29,059
- 24,398 - - - - 350,907
- - - - - - 114,852
147,468 76,577 17 - - 96,968 992,312
147,834 105,626 838,468 2,633,763 247,728 809,783 6,151,030
171,371 - 170,455 - - 717,509 1,291,660
- - - - - - 173,330
- - - - - - 90,536
- - - - - - 918,538
- - - 2,407,047 - - 2,407,047
- 46,102 - - - - 111,405
- - - - - - 1,020,120
171,371 46,102 170,455 2,407,047 - 717,509 6,012,636
(23,537) 59,524 668,013 226,716 247,728 92,274 138,394
- 2,295 - - - 3,710 760,061
- - (489,915) (466,000) (172,000) (130,850) (1,650,765)
- 2,295 (489,915) (466,000) (172,000) (127,140) (890,704)
(23,537) 61,819 178,098 (239,284) 75,728 (34,866) (752,310)
125,665 350,264 438,130 2,773,940 179,876 579,118 7,714,961
102,128$ 412,083$ 616,228$ 2,534,656$ 255,604$ 544,252$ 6,962,651$
DRAFT
Page 115 of 231
CITY OF GEORGETOWN, TEXAS
CONSERVATION SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
88
REVENUES
Investment earnings 2,000$ 2,797$ 797$
Conservation revenue 264,000 276,938 12,938
Total revenues 266,000 279,735 13,735
EXPENDITURES
Operations 291,650 89,404 202,246
Capital outlay 77,600 - 77,600
Total expenditures 369,250 89,404 279,846
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (103,250) 190,331 293,581
FUND BALANCE, beginning of period 103,250 657,999 554,749
FUND BALANCE - BUDGETARY BASIS, end of period -$ 848,330 848,330$
Adjustments to GAAP
Reverse current year encumbrances 31,440
FUND BALANCE - GAAP BASIS, end of period 879,770$
VARIANCE TO
BUDGET
ACTUAL
BUDGETARY
BASIS
ORIGINAL AND
FINAL BUDGET
DRAFT
Page 116 of 231
CITY OF GEORGETOWN, TEXAS
COURT FEES SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
89
ACTUAL
ORIGINAL BUDGETARY VARIANCE
BUDGET BASIS TO BUDGET
REVENUES
Court fees 78,500$ 78,500$ 56,933$ (21,567)$
Investment earnings 500 500 183 (317)
Total revenues 79,000 79,000 57,116 (21,884)
EXPENDITURES
Personnel 62,719 64,389 64,385 4
Operations 67,864 67,864 1,067 66,797
Total expenditures 130,583 132,253 65,452 66,801
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (51,583) (53,253) (8,336) 44,917
OTHER FINANCING SOURCES (USES)
Operating transfers in 32,386 34,056 34,056 -
Transfers out (20,000) (20,000) (10,000) 10,000
Total other financing sources (uses) 12,386 14,056 24,056 10,000
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES (USES) - BUDGETARY BASIS (39,197) (39,197) 15,720 54,917
FUND BALANCE, beginning of period - - 32,447 23,464
FUND BALANCE - BUDGETARY BASIS, end of period -$ -$ 48,167 48,167$
Adjustments to GAAP
Reverse current year encumbrances 149
FUND BALANCE - GAAP BASIS, end of period 48,316$
FINAL
BUDGET
DRAFT
Page 117 of 231
CITY OF GEORGETOWN, TEXAS
DEVELOPMENT SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
90
ACTUAL
BUDGETARY
BASIS
REVENUES
Grants and entitlements 175,580$ 175,580$ 135,286$ (40,294)$
Investment earnings 450 450 2,600 2,150
Technology fee 70,000 70,000 83,995 13,995
Other 71,000 71,000 81,143 10,143
Total revenues 317,030 317,030 303,024 (14,006)
EXPENDITURES
Operations 206,693 206,693 174,842 31,851
Capital outlay 180,088 678,088 607,416 70,672
Total expenditures 386,781 884,781 782,258 102,523
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (69,751) (567,751) (479,234) 88,517
OTHER FINANCING SOURCES (USES)
Transfers in 45,000 45,000 45,000 -
Total other financing sources (uses) 45,000 45,000 45,000 -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES (USES) - BUDGETARY BASIS (24,751) (522,751) (434,234) 88,517
FUND BALANCE, beginning of period 24,751 522,751 558,442 (35,691)
FUND BALANCE - BUDGETARY BASIS, end of period -$ -$ 124,208 124,208$
Adjustments to GAAP
Reverse Crossyear POs 45,357
Reverse current year encumbrances 332,962
FUND BALANCE - GAAP BASIS, end of period
502,527$
ORIGINAL
BUDGET
FINAL
BUDGET
VARIANCE TO
ACTUAL
DRAFT
Page 118 of 231
CITY OF GEORGETOWN, TEXAS
FIRE SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) - RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
91
ACTUAL
BUDGETARY
BASIS
REVENUES
Grants and entitlements 48,607$ 48,607$ 51,523$ 2,916$
Investment earnings 750 750 8 (742)
Paramedic revenue 118,000 118,000 - (118,000)
Other 730,000 730,000 123,777 (606,223)
Total revenues 897,357 897,357 175,308 (722,049)
EXPENDITURES
Personnel 679,186 804,186 499,903 304,283
Operations 452,666 547,666 426,827 120,839
Capital outlay 27,000 523,000 27,140 495,860
Total expenditures 1,158,852 1,874,852 953,870 920,982
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (261,495) (977,495) (778,562) 198,933
OTHER FINANCING SOURCES (USES)
Transfers in - 450,000 450,000 -
Transfers out (382,000) (382,000)(382,000) -
Total other financing sources (uses) (382,000) 68,000 68,000 -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES - BUDGETARY BASIS (643,495) (909,495) (710,562) 198,933
FUND BALANCE, beginning of period 73,611 339,611 5,740 (333,871)
FUND BALANCE - BUDGETARY BASIS, end of period (569,884)$ (569,884)$ (704,822) (134,938)$
Adjustments to GAAP
Reverse crossyear POs 170
Reverse current year encumbrances 41,117
FUND BALANCE - GAAP BASIS, end of period (663,535)$
ORIGINAL
BUDGET
FINAL
BUDGET
VARIANCE TO
ACTUAL
DRAFT
Page 119 of 231
CITY OF GEORGETOWN, TEXAS
LIBRARY RESTRICTED SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
92
REVENUES
Investment earnings 200$ 200$ 234$ 34$
Donations 60,000 60,000 92,189 32,189
Total revenues 60,200 60,200 92,423 32,223
EXPENDITURES
Personnel - 2,500 2,500 -
Operations 135,042 132,542 86,115 46,427
Capital - - 17 (17)
Total expenditures 135,042 135,042 88,632 46,410
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (74,842) (74,842) 3,791 78,633
FUND BALANCE, Beginning of period 74,842 74,842 48,188 (26,654)
FUND BALANCE - BUDGETARY BASIS, end of period -$ -$ 51,979 51,979$
Adjustments to GAAP
Reverse crossyear POs 140
Reverse current year encumbrances 43
FUND BALANCE - GAAP BASIS, end of period 52,162$
ORIGINAL
BUDGET
ACTUAL
BUDGETARY
BASIS
VARIANCE TO
ACTUAL
FINAL
BUDGET
DRAFT
Page 120 of 231
CITY OF GEORGETOWN, TEXAS
PARKS SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
93
REVENUES
Investment earnings 3,000$ 3,000$ 5,621$ 2,621$
Donations 22,000 22,000 234,320 212,320
Other 268,250 268,250 220,280 (47,970)
Total revenues 293,250 293,250 460,221 166,971
EXPENDITURES
Operations 301,710 301,710 153,969 147,741
Capital outlay 700,900 934,900 351,880 583,020
Total expenditures 1,002,610 1,236,610 505,849 730,761
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (709,360) (943,360) (45,628) 897,732
OTHER FINANCING SOURCES
Transfers in 75,000 75,000 225,000 150,000
Total other financing sources 75,000 75,000 225,000 150,000
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES - BUDGETARY BASIS (634,360) (868,360) 179,372 1,047,732
FUND BALANCE, beginning of period 895,960 1,129,960 1,403,991 274,031
FUND BALANCE - BUDGETARY BASIS, end of period 261,600$ 261,600$ 1,583,363 1,321,763$
Adjustments to GAAP
Reverse crossyear POs 4,000
Reverse current year encumbrances 91,097
FUND BALANCE - GAAP BASIS, end of period 1,678,460$
FINAL
BUDGET
ACTUAL
BUDGETARY
BASIS
ORIGINAL
BUDGET
VARIANCE TO
ACTUAL
DRAFT
Page 121 of 231
CITY OF GEORGETOWN, TEXAS
PEG FEES SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
94
REVENUES
Investment earnings 150$ 366$ 216$
Other 140,000 147,468 7,468
Total revenues 140,150 147,834 7,684
EXPENDITURES
Capital outlay 207,843 112,826 95,017
Total expenditures 207,843 112,826 95,017
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (67,693) 35,008 102,701
FUND BALANCE, beginning of period 67,693 61,431 (6,262)
FUND BALANCE - BUDGETARY BASIS, end of period -$ 96,439 96,439$
Adjustments to GAAP
Reverse current year encumbrances 5,689
FUND BALANCE - GAAP BASIS, end of period 102,128$
VARIANCE TO
BUDGET
ACTUAL
BUDGETARY
BASIS
ORIGINAL AND
FINAL BUDGET
DRAFT
Page 122 of 231
CITY OF GEORGETOWN, TEXAS
POLICE SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
95
ORIGINAL
BUDGET
FINAL
BUDGET
ACTUAL
BUDGETARY
BASIS
VARIANCE TO
BUDGET
REVENUES
Grants and entitlements -$ -$ 3,527$ 3,527$
Investment earnings 770 770 1,124 354
Donations 26,000 26,000 24,398 (1,602)
Other 58,687 58,687 76,577 17,890
Total revenues 85,457 85,457 105,626 20,169
EXPENDITURES
Personnel - 4,491 4,491 -
Operations 178,669 174,178 10,851 163,327
Capital outlay 108,864 108,864 22,649 86,215
Total expenditures 287,533 287,533 37,991 249,542
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (202,076) (202,076) 67,635 269,711
OTHER FINANCING SOURCES
Transfers in - - 2,295 2,295
Total other financing sources - - 2,295 2,295
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES - BUDGETARY BASIS (202,076) (202,076) 69,930 272,006
FUND BALANCE, beginning of period 202,076 202,076 340,732 138,656
FUND BALANCE - BUDGETARY BASIS, end of period -$ -$ 410,662 410,662$
Adjustments to GAAP
Reverse crossyear POs 21
Reverse current year encumbrances 1,400
FUND BALANCE - GAAP BASIS, end of period 412,083$
DRAFT
Page 123 of 231
CITY OF GEORGETOWN, TEXAS
PUBLIC IMPROVEMENT DISTRICTS SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) -
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
96
ORIGINAL
BUDGET
FINAL
BUDGET
ACTUAL
BUDGETARY
BASIS
VARIANCE TO
BUDGET
REVENUES
Property assessments 346,450$ 836,370$ 835,255$ (1,115)$
Investment earnings - - 3,196 3,196
Other - - 17 17
Total revenues 346,450 836,370 838,468 2,098
EXPENDITURES
Operations 346,450 346,450 171,412 175,038
Total expenditures 346,450 346,450 171,412 175,038
EXCESS OF REVENUES OVER EXPENDITURES - 489,920 667,056 177,136
OTHER FINANCING SOURCES (USES)
Transfers out - (489,920) (489,915) 5
Total other financing sources (uses) - (489,920) (489,915) 5
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING (USES) - BUDGETARY BASIS - - 177,141 177,141
FUND BALANCE, beginning of period - - 437,944 437,944
FUND BALANCE - BUDGETARY BASIS, end of period -$ -$ 615,085 615,085$
Adjustments to GAAP
Reverse crossyear POs 186
Reverse current year encumbrances 957
FUND BALANCE - GAAP BASIS, end of period 616,228$
DRAFT
Page 124 of 231
CITY OF GEORGETOWN, TEXAS
STREET TAX SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
97
ORIGINAL
BUDGET
FINAL
BUDGET
ACTUAL
BUDGETARY
BASIS
VARIANCE TO
BUDGET
REVENUES
Sales tax 2,745,750$ 2,745,750$ 2,623,106$ (122,644)$
Investment earnings 10,000 10,000 10,657 657
Total revenues 2,755,750 2,755,750 2,633,763 (121,987)
EXPENDITURES
Operating 400 56,000 55,997 3
Capital outlay 2,050,000 2,254,800 2,254,792 8
Total expenditures 2,050,400 2,310,800 2,310,789 11
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 705,350 444,950 322,974 (121,976)
OTHER FINANCING USES
Transfers out (466,000) (466,000) (466,000) -
Total other financing uses (466,000) (466,000) (466,000) -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING (USES) - BUDGETARY BASIS 239,350 (21,050) (143,026) (121,976)
FUND BALANCE, beginning of period 3,314,470 3,574,870 2,035,520 (1,539,350)
FUND BALANCE - BUDGETARY BASIS, end of period 3,553,820$ 3,553,820$ 1,892,494 (1,661,326)$
Adjustments to GAAP
Reverse crossyear POs 304,586
Reverse current year encumbrances 337,576
FUND BALANCE - GAAP BASIS, end of period 2,534,656$
DRAFT
Page 125 of 231
CITY OF GEORGETOWN, TEXAS
TAX INCREMENT REINVESTMENT ZONES SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
98
VARIANCE TO
BUDGET
REVENUES
Property assessments 217,282$ 247,210$ 29,928$
Investment earnings 650 518 (132)
Total revenues 217,932 247,728 29,796
EXPENDITURES
Capital 37,025 - 37,025
Total expenditures 37,025 - 37,025
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 180,907 247,728 66,821
OTHER FINANCING (USES)
Transfers out (172,000) (172,000) -
Total other financing (uses)(172,000) (172,000) -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING (USES) - BUDGETARY BASIS 8,907 75,728 66,821
FUND BALANCE, beginning of period 131,216 179,876 48,660
FUND BALANCE - BUDGETARY BASIS, end of period 140,123$ 255,604 115,481$
Adjustments to GAAP -
FUND BALANCE - GAAP BASIS, end of period 255,604$
ACTUAL
BUDGETARY
BASIS
ORIGINAL AND
FINAL BUDGET
DRAFT
Page 126 of 231
CITY OF GEORGETOWN, TEXAS
TOURISM SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
99
ORIGINAL
BUDGET
FINAL
BUDGET
REVENUES
Hotel/motel tax 708,000$ 708,000$ 711,060$ 3,060$
Investment earnings 3,500 3,500 1,755 (1,745)
Other 98,000 98,000 96,968 (1,032)
Total revenues 809,500 809,500 809,783 283
EXPENDITURES
Personnel 258,018 250,363 250,363 -
Operations 495,222 506,587 505,550 1,037
Capital outlay 12,500 12,500 12,500 -
Total expenditures 765,740 769,450 768,413 1,037
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 43,760 40,050 41,370 1,320
OTHER FINANCING SOURCES (USES)
Transfers in - 3,710 3,710 -
Transfers out (130,850) (130,850) (130,850) -
Total other financing sources (uses) (130,850) (127,140) (127,140) -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES (USES) - BUDGETARY BASIS (87,090) (87,090) (85,770) 1,320
FUND BALANCE, beginning of period 586,156 586,156 568,793 (17,363)
FUND BALANCE - BUDGETARY BASIS, end of period 499,066$ 499,066$ 483,023 (16,043)$
Adjustments to GAAP
Reverse crossyear POs 3
Reverse current year encumbrances 61,226
FUND BALANCE - GAAP BASIS, end of period 544,252$
ACTUAL
BUDGETARY
BASIS
VARIANCE TO
BUDGET
DRAFT
Page 127 of 231
SUPPLEMENTARY INDIVIDUAL FUND FINANCIAL
STATEMENTS AND SCHEDULES – MAJOR GOVERNMENTAL FUNDS
DRAFT
Page 128 of 231
CITY OF GEORGETOWN, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
100
2015 2014
ACTUAL ACTUAL
ORIGINAL FINAL BUDGETARY VARIANCE BUDGETARY
BUDGET BUDGET BASIS TO BUDGET BASIS
REVENUES
Taxes
Property tax
Current 10,964,039$ 10,964,039$ 10,700,252$ (263,787)$ 9,411,873$
Delinquent 70,000 70,000 18,845 (51,155) 47,484
Penalties and interest 75,000 75,000 65,672 (9,328) 76,910
Total property tax 11,109,039 11,109,039 10,784,769 (324,270) 9,536,267
Sales tax 11,785,875 11,785,875 11,296,644 (489,231) 10,984,723
Franchise taxes 4,560,827 4,560,827 4,925,043 364,216 4,478,899
Other 310,000 310,000 325,042 15,042 293,655
Total taxes 27,765,741 27,765,741 27,331,498 (434,243) 25,293,544
LICENSES AND PERMITS
Permits and inspection fees 1,546,050 1,546,050 1,984,791 438,741 1,924,328
Licenses 20,000 20,000 25,588 5,588 8,235
Total licenses and permits 1,566,050 1,566,050 2,010,379 444,329 1,932,563
CHARGES FOR SERVICES
Library 78,620 78,620 84,531 5,911 85,020
Animal services 2,000 2,000 3,000 1,000 2,210
Parks and recreation 2,031,150 2,031,150 2,108,981 77,831 1,945,876
Environmental services 6,211,991 6,284,751 6,534,836 250,085 5,962,387
Fire protection 1,600,120 1,600,120 1,620,592 20,472 1,484,672
Police support 183,916 183,916 195,882 11,966 201,535
Total charges for services 10,107,797 10,180,557 10,547,822 367,265 9,681,700
FINES AND FORFEITURES 707,500 707,500 529,920 (177,580)598,717
INTEREST AND OTHER
Investment income 25,000 25,000 29,899 4,899 26,908
Rent 114,000 114,000 (137,499) (251,499) 76,501
Miscellaneous 369,875 369,875 830,989 461,114 580,114
Total interest and other 508,875 508,875 723,389 214,514 683,523
TOTAL REVENUES 40,655,963 40,728,723 41,143,008 414,285 38,190,047
EXPENDITURES
Culture-recreation
Downtown & community service admin
Personnel 422,954 458,187 458,187 - 383,691
Operations 174,434 153,111 144,006 (9,105) 153,686
Capital outlay - - 25 25 10,000
Total downtown & community svc admin 597,388 611,298 602,218 (9,080) 547,377
Parks
Personnel 1,333,492 1,348,553 1,321,289 27,264 1,276,728
Operations 1,294,927 1,154,396 1,153,651 745 1,071,076
Capital outlay - - - - 169,535
Total parks 2,628,419 2,502,949 2,474,940 28,009 2,517,339
Recreation
Personnel 1,216,462 1,219,203 1,180,315 38,888 1,088,288
Operations 1,064,164 1,061,359 960,605 100,754 850,795
Total recreation 2,280,626 2,280,562 2,140,920 139,642 1,939,083
Recreation programs
Personnel 934,698 921,894 914,279 7,615 863,124
Operations 849,465 870,854 870,838 16 822,677
Total recreation programs 1,784,163 1,792,748 1,785,117 7,631 1,685,801
Arts & culture
Personnel 79,490 79,490 78,474 1,016 -
Total recreation programs 79,490 79,490 78,474 1,016 -
(continued)
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CITY OF GEORGETOWN, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
101
2015 2014
ACTUAL ACTUAL
ORIGINAL FINAL BUDGETARY VARIANCE BUDGETARY
BUDGET BUDGET BASIS TO BUDGET BASIS
Library
Personnel 1,238,063$ 1,255,589$ 1,255,589$ -$ 1,116,282$
Operations 693,538 684,192 644,514 39,678 557,818
Capital outlay 140,966 140,966 129,632 11,334 140,139
Total library 2,072,567 2,080,747 2,029,735 51,012 1,814,239
TOTAL CULTURE - RECREATION 9,442,653 9,347,794 9,111,404 218,230 8,503,839
DEVELOPMENT
Planning
Personnel 709,874 693,711 693,711 - 674,442
Operations 127,751 164,164 158,661 5,503 133,441
Total planning 837,625 857,875 852,372 5,503 807,883
Inspection services
Personnel 782,065 735,876 735,876 - 745,891
Operations 207,666 202,306 202,306 - 151,484
Total inspection services 989,731 938,182 938,182 - 897,375
TOTAL DEVELOPMENT 1,827,356 1,796,057 1,790,554 5,503 1,705,258
ENVIRONMENTAL SERVICES
Environmental Services
Personnel 73,758 73,753 73,753 - 39,254
Operations 5,387,785 5,517,099 5,517,091 8 5,059,345
Capital outlay 5,000 - - - -
Total environmental services 5,466,543 5,590,852 5,590,844 8 5,098,599
TOTAL ENVIRONMENTAL SERVICES 5,466,543 5,590,852 5,590,844 8 5,098,599
FIRE SERVICES
Support Services
Personnel 1,154,037 1,513,620 1,513,617 3 653,094
Operations 672,541 653,518 653,517 1 492,951
Total support services 1,826,578 2,167,138 2,167,134 4 1,146,045
Emergency Services
Personnel 7,909,125 7,501,650 7,324,184 177,466 7,476,980
Operations 1,023,899 1,090,814 1,090,811 3 853,996
Total emergency services 8,933,024 8,592,464 8,414,995 177,469 8,330,976
TOTAL FIRE SERVICES 10,759,602 10,759,602 10,582,129 177,473 9,477,021
GENERAL GOVERNMENT
General government
Operations 1,797,959 1,664,764 1,926,120 (261,356) 1,677,430
Total general government 1,797,959 1,664,764 1,926,120 (261,356) 1,677,430
City council
Personnel 43,918 55,248 55,248 - 323,156
Operations 81,002 69,672 64,361 5,311 149,448
Total city council 124,920 124,920 119,609 5,311 472,604
(continued)
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CITY OF GEORGETOWN, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
102
2015 2014
ACTUAL ACTUAL
ORIGINAL FINAL BUDGETARY VARIANCE BUDGETARY
BUDGET BUDGET BASIS TO BUDGET BASIS
City manager's office
Personnel 424,058$ 620,983$ 603,723$ 17,260$ 418,348$
Operations 149,731 154,806 154,257 549 203,636
Total city manager's office 573,789 775,789 757,980 17,809 621,984
City's secretary
Personnel 349,366 349,366 332,779 16,587 -
Operations 188,211 188,211 180,119 8,092 -
Capital outlay 4,000 4,000 1,963 2,037 -
Total city secretary 541,577 541,577 514,861 26,716 -
Communication office
Personnel 239,373 246,963 232,986 13,977 202,479
Operations 108,949 118,848 88,792 30,056 76,135
Capital outlay - 4,100 4,094 6 86,915
Total communication office 348,322 369,911 325,872 44,039 365,529
TOTAL GENERAL GOVERNMENT 3,386,567 3,476,961 3,644,442 (167,481)3,137,547
HIGHWAYS AND STREETS
Transportation Admin
Personnel 348,779 357,529 355,938 1,591 316,697
Operations 434,413 434,413 379,635 54,778 206,213
Capital outlay - - - - 149,718
Total transportation admin 783,192 791,942 735,573 56,369 672,628
Streets
Personnel 1,174,649 1,168,514 1,103,523 64,991 932,536
Operations 1,221,537 1,227,672 1,227,671 1 1,270,826
Capital outlay 1,483,730 1,623,730 1,040,230 583,500 1,409,077
Total streets 3,879,916 4,019,916 3,371,424 648,492 3,612,439
TOTAL HIGHWAYS AND STREETS 4,663,108 4,811,858 4,106,997 704,861 4,285,067
POLICE SERVICES
Organization and administration
Personnel 447,430 475,960 474,426 1,534 445,824
Operations 1,973,351 1,979,088 1,858,289 120,799 1,458,609
Capital outlay - - - - 145
Total organization and administration 2,420,781 2,455,048 2,332,715 122,333 1,904,578
Field operations bureau
Personnel 8,970,141 8,941,601 8,656,994 284,607 8,164,686
Operations 511,385 534,189 531,803 2,386 334,195
Capital outlay - - - - 210
Total field operations bureau 9,481,526 9,475,790 9,188,797 286,993 8,499,091
Animal services
Personnel 594,982 602,982 599,997 2,985 571,034
Operations 262,898 262,898 182,914 79,984 182,353
Total animal services 857,880 865,880 782,911 82,969 753,387
Code enforcement
Personnel 273,996 273,996 273,969 27 230,551
Operations 81,594 81,594 74,140 7,454 75,221
Total code enforcement 355,590 355,590 348,109 7,481 305,772
Municipal court
Personnel 451,900 436,937 436,937 - 386,318
Operations 100,264 251,477 251,470 7 129,790
Total municipal court 552,164 688,414 688,407 7 516,108
TOTAL POLICE SERVICES 13,667,941 13,840,722 13,340,939 499,783 11,978,936
(continued)
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CITY OF GEORGETOWN, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
103
2015 2014
ACTUAL ACTUAL
ORIGINAL FINAL BUDGETARY VARIANCE BUDGETARY
BUDGET BUDGET BASIS TO BUDGET BASIS
TOTAL EXPENDITURES 49,213,770$ 49,623,846$ 48,167,309$ 1,456,537$ 44,186,267$
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (8,557,807) (8,895,123) (7,024,301)1,870,822 (5,996,220)
OTHER FINANCING SOURCES (USES)
Transfers in 6,922,775 6,925,516 7,720,944 795,428 6,964,508
Transfers out (523,998) (1,188,673) (1,188,673)- (2,034,075)
Total other financing sources (uses)6,398,777 5,736,843 6,532,271 795,428 4,930,433
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDINTURES AND OTHER
FINANCING SOURCES (USES) -
BUDGETARY BASIS (2,159,030) (3,158,280)(492,030)2,666,250 (1,065,787)
FUND BALANCE - BUDGETARY BASIS,
Beginning of period 9,940,212 10,939,462 10,416,804 (522,658) 11,482,591
FUND BALANCE - BUDGETARY BASIS,
End of period 7,781,182$ 7,781,182$ 9,924,774 2,143,592$ 10,416,804
Adjustments to GAAP
Reverse current year encumbrances 1,835,138 1,755,953
Record net unrealized gain (loss) on investments (82) (78)
Reverse voided purchase orders 244,025 -
FUND BALANCE - GAAP BASIS, End of period 12,003,855$ 12,172,679$
DRAFT
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CITY OF GEORGETOWN, TEXAS
GEORGETOWN TRANSPORTATION ENHANCEMENT CORPORATION
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
104
Original
Budget
Final
Budget
2015 Actual
Budgetary
Basis
Variance to
Budget
2014 Actual
Budgetary
Basis
REVENUES
Sales Tax 5,491,500$ 5,491,500$ 5,246,213$ (245,287)$ 5,114,052$
Grants - 1,350,000 658,985 (691,015) 2,734,039
Investment earnings 12,500 12,500 52,295 39,795 20,295
Other 500,000 500,000 283,632 (216,368) -
Total revenues 6,004,000 7,354,000 6,241,125 (1,112,875) 7,868,386
EXPENDITURES
Operations 405,101 405,101 343,902 61,199 310,498
Principal, interest and fiscal charges 867,559 867,559 8,605,870 (7,738,311) 866,959
Capital outlay 9,452,922 30,011,922 8,656,826 21,355,096 4,378,393
Total expenditures 10,725,582 31,284,582 17,606,598 13,677,984 5,555,850
EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (4,721,582) (23,930,582) (11,365,473) (14,790,859) 2,312,536
OTHER FINANCING SOURCES (USES)
Issuance of bonds - 17,500,000 7,755,000 (9,745,000) -
Transfers in - - 489,915 489,915 495,638
Transfers out (1,732,572) (1,732,572) (1,699,395) 33,177 (1,842,672)
Total other financing sources (uses) (1,732,572) 15,767,428 6,545,520 (9,221,908) (1,347,034)
EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES AND OTHER FINANCING
SOURCES (USES) - BUDGETARY BASIS (6,454,154) (8,163,154) (4,819,953) (24,012,767) 965,502
FUND BALANCE, beginning of period 10,681,398 12,390,398 13,347,959 957,561 12,339,757
FUND BALANCE - BUDGETARY BASIS, end of period 4,227,244$ 4,227,244$ 8,528,006 (23,055,206)$ 13,305,259
Adjustments to GAAP
Reverse bond interest (38,719) (45,321)
Reverse voided purchase orders 260 42,700
Reverse unrealized (loss) gain on investments 283 238
Reverse current year encumbrances 3,068,487 1,144,786
FUND BALANCE - GAAP BASIS, end of period 11,558,317$ 14,447,662$
DRAFT
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CITY OF GEORGETOWN, TEXAS
DEBT SERVICE FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
105
Original
Budget
Final
Budget
2015 Actual
Budgetary
Basis
Variance to
Budget
2014 Actual
Budgetary
Basis
REVENUES
Ad valorem taxes 9,350,000$ 9,350,000$ 9,817,979$ 467,979$ 9,462,980$
Investment earnings 2,000 2,000 3,924 1,924 1,477
Total revenues 9,352,000 9,352,000 9,821,903 469,903 9,464,457
EXPENDITURES AND OTHER
FINANCING SOURCES (USES)
Principal, interest and fiscal charges (11,359,651) (11,213,759) (11,213,758)1 (11,350,207)
Issuance of bonds - 5,625,350 5,684,703 59,353 12,112,970
Payment to refunding escrow agent - (5,738,065) (5,771,235) (33,170) (11,911,063)
Transfers in 1,732,572 1,699,395 1,699,395 - 1,842,672
Total other financing sources (uses) (9,627,079) (9,627,079) (9,600,895) 26,184 (9,305,628)
EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES AND OTHER FINANCING
SOURCES (USES) - BUDGETARY BASIS (275,079) (275,079) 221,008 496,087 158,829
FUND BALANCE, beginning of period 1,496,547 1,496,547 1,268,188 (228,359) 1,109,359
FUND BALANCE - BUDGETARY BASIS,
end of period 1,221,468$ 1,221,468$ 1,489,196 267,728$ 1,268,188
Adjustments to GAAP
Reverse unrealized (loss) gain on investments 118 (2)
FUND BALANCE - GAAP BASIS, end of period 1,489,314$ 1,268,186$
DRAFT
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CITY OF GEORGETOWN, TEXAS
GENERAL CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES AND EXPENDITURES (BUDGET BASIS) –
BUDGET AND ACTUAL (NON-GAAP) – RECONCILED TO GAAP BASIS
FISCAL YEAR ENDED SEPTEMBER 30, 2015 (WITH COMPARATIVE FOR 2014)
106
Original
Budget
Final
Budget
2015 Actual
Budgetary Basis
Variance to
Budget
2014 Actual
Budgetary Basis
REVENUES:
Investment earnings 75,000$ 75,000$ 56,893$ (18,107)$ 81,950$
Grants & Donations 750,000 750,000 235,051 (514,949) 4,699,040
Other 300,000 300,000 137,334 (162,666) 3,722,734
Total revenues 1,125,000 1,125,000 429,278 (695,722) 8,503,724
EXPENDITURES:
Capital outlay 11,552,000 19,967,320 10,282,958 9,684,362 14,726,088
Bond issuance cost 115,620 115,620 (23,915) 139,535 83,910
Total expenditures 11,667,620 20,082,940 10,259,043 9,823,897 14,809,998
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (10,542,620) (18,957,940) (9,829,765) 9,128,175 (6,306,274)
OTHER FINANCING SOURCES (USES):
Issuance of bonds 8,265,000 9,996,930 13,990,000 3,993,070 6,641,000
Transfers in 302,000 302,000 302,000 - 1,545,500
Transfers out (1,208,000) (5,363,000) (4,774,436) - (2,522,000)
Total other financing sources (uses)7,359,000 4,935,930 9,517,564 4,581,634 5,664,500
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES AND OTHER
FINANCING SOURCES (USES) -
BUDGETARY BASIS (3,183,620) (14,022,010) (312,201) 13,709,809 (641,774)
FUND BALANCES, Beginning of period 7,879,992 18,718,382 14,841,330 (3,877,052) 15,483,104
FUND BALANCES - BUDGETARY BASIS,
End of Period 4,696,372$ 4,696,372$ 14,529,129$ 9,832,757$ 14,841,330$
Adjustments to GAAP:
Reverse unrealized loss on investments 721 (883)
Reverse current year encumbrances 4,538,353 11,325,010
Reverse voided purchase orders 806,796 -
FUND BALANCES - GAAP BASIS, End of period 19,874,999$ 26,165,457$
DRAFT
Page 135 of 231
Combining Financial Statements
Nonmajor Proprietary Funds
107
Enterprise Funds - The City's utilities are accounted for and operated in a manner similar to private business
enterprises. Each utility accounted for as an independent entity, is an enterprise fund. Enterprise fund accounting is
used where the intent of the City Council is to finance or recover the costs of providing goods or services to the
general public on a continuing basis primarily through user charges or when the City Council has decided that
periodic determination of net income is appropriate for accountability purposes.
Airport Fund - used to account for revenues and expenses related to the operation and maintenance of the City's
airport.
Stormwater Drainage Fund - used to account for revenues and expenses related to the operations, capital
projects, and debt service of the stormwater drainage facilities.
Internal Service Funds - This fund is used to account for services performed by one government organization or
department for others.
Fleet Services Fund - The City uses this fund to purchase and account for all major equipment and vehicles.
Each item is assigned an annual lease value which the leasing department pays to the Internal Service Fund.
The annual lease value is determined by the projected replacement cost divided by the years of useful life of the
item. The payments made by the departments enable the Internal Service Fund to replace equipment and
vehicles on a pre-planned schedule to minimize maintenance costs and reduce safety risks due to worn out
equipment and vehicles. The fund also provides maintenance for all vehicles through the Vehicle Service
Center.
Joint Services Fund - The Joint Services Fund is composed of departments which provide services to more than
one city fund. Charges for services provided are determined by allocating each specific department's cost to the
using fund.
Facilities Maintenance Fund - The City uses this fund to account for janitorial service, light maintenance,
painting, landscape maintenance and roofing and air conditioning repairs for all City buildings. Each building is
assigned an annual maintenance cost, which is paid to the Internal Service Fund by the occupying departments,
based on square footage occupied. The payments made by the departments enable the Internal Service Fund to
provide major and minor facility repairs on a preplanned schedule to minimize maintenance costs and provide
preventative care to reduce long-term maintenance and replacement costs.
Information Technology Fund - The City uses this fund to account for purchases and maintenance of the City's
computer systems. Each department pays an annual predetermined lease payment, based upon the equipment
the department has. These payments enable the fund to replace older equipment and upgrade the City's
computer resources and provide assistance in maintenance of equipment. This fund also provides for the
management of the City's computer systems through personnel in the Information Services department.
Self-Insurance Fund – The City uses this account for its self-insurance program providing health insurance to
employees and their family members.
DRAFT
Page 136 of 231
CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF NET POSITION
NONMAJOR ENTERPRISE FUNDS
SEPTEMBER 30, 2015
108
TOTAL
STORMWATER NONMAJOR
AIRPORT DRAINAGE ENTERPRISE
FUND FUND FUNDS
ASSETS
Current assets
Cash and cash equivalents -$ 255,169$ 255,169$
Cash and cash equivalents - restricted 363,855 - 363,855
Investments - 352,376 352,376
Investments - restricted 502,466 1,425,599 1,928,065
Accounts receivable
Services (net of allowance for uncollectibles)78,918 378,568 457,486
Inventories 25,569 - 25,569
Total current assets 970,808 2,411,712 3,382,520
Noncurrent assets
Capital assets
Land and land rights 981,500 - 981,500
Distribution system 5,970,643 37,748,525 43,719,168
Buildings and improvements 3,856,218 - 3,856,218
Machinery, furniture and equipment 2,388,976 37,166 2,426,142
Construction in progress 614,182 215,881 830,063
Less accumulated depreciation (7,054,325) (8,020,875) (15,075,200)
Total capital assets
(net of accumulated depreciation)6,757,194 29,980,697 36,737,891
Total noncurrent assets 6,757,194 29,980,697 36,737,891
TOTAL ASSETS 7,728,002 32,392,409 40,120,411
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflow related to pension 12,171 44,555 56,726
Deferred charge on refunding 31,455 66,446 97,901
TOTAL DEFERRED OUTFLOWS OF RESOURCES 43,626 111,001 154,627
TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 7,771,628$ 32,503,410$ 40,275,038$
LIABILITIES AND NET POSITION
Liabilities
Current liabilities
Accounts payable 55,493$ 13 9,363$ 194,856$
Accrued employee benefits 6,238 24,917 31,155
Due to other funds 114,783 - 114,783
Current portion of long-term debt 93,883 424,388 518,271
Accrued interest 6,052 22,318 28,370
Total current liabilities 276,449 610,986 887,435
Noncurrent liabilities
Accrued employee benefits 9,410 34,015 43,425
Net pension liability 42,107 154,147 196,254
Long-term debt payable 1,282,607 4,583,382 5,865,989
Total noncurrent liabilities 1,334,124 4,771,544 6,105,668
Total liabilities 1,610,573 5,382,530 6,993,103
Net position
Net investment in capital assets 5,412,159 26,464,972 31,877,131
Unrestricted 748,896 655,908 1,404,804
Total net position 6,161,055 27,120,880 33,281,935
TOTAL LIABILITIES AND NET POSITION 7,771,628$ 32,503,410$ 40,275,038$
DRAFT
Page 137 of 231
CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
NONMAJOR ENTERPRISE FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
109
TOTAL
STORMWATER NONMAJOR
AIRPORT DRAINAGE ENTERPRISE
FUND FUND FUNDS
OPERATING REVENUES
Other 2,604,049$ 2,638,945$ 5,242,994$
Total operating revenues 2,604,049 2,638,945 5,242,994
OPERATING EXPENSES
Depreciation 160,825 1,016,944 1,177,769
Other 2,632,279 1,826,520 4,458,799
Total operating expenses 2,793,104 2,843,464 5,636,568
NET OPERATING LOSS (189,055) (204,519) (393,574)
NONOPERATING REVENUES (EXPENSES)
Investment income 279 2,666 2,945
Donations and grants 1,255,924 - 1,255,924
Interest and fiscal charges (45,297) (139,822)(185,119)
Other 27,162 - 27,162
Total nonoperating revenues (expenses)1,238,068 (137,156) 1,100,912
INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS 1,049,013 (341,675) 707,338
CONTRIBUTIONS AND TRANSFERS
Capital contributions - 1,958,266 1,958,266
Transfers out (3,463) (250,013)(253,476)
Total contributions and transfers (3,463) 1,708,253 1,704,790
CHANGE IN NET POSITION 1,045,550 1,366,578 2,412,128
TOTAL NET POSITION, beginning of period 5,147,087 25,869,918 31,017,005
RESTATEMENT (31,582) (115,616) (147,198)
TOTAL NET POSITION, end of period 6,161,055$ 27,120,880$ 33,281,935$
DRAFT
Page 138 of 231
CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF CASH FLOWS
NONMAJOR ENTERPRISE FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
110
STORMWATER TOTAL
AIRPORT DRAINAGE NONMAJOR
FUND FUND ENTERPRISE FUNDS
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 2,834,941$ 2,634,939$ 5,469,880$
Payments to suppliers (2,289,707) (1,625,270) (3,914,977)
Payments to employees for services (348,454) (415,809) (764,263)
Net cash provided by (used for) operating activities 196,780 593,860 790,640
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers out (3,463) (250,013) (253,476)
Net cash provided by (used for) noncapital
financing activities (3,463) (250,013) (253,476)
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Acquisition of capital assets (29,412) (2,358,490) (2,387,902)
Proceeds from issuance of long-term debt - 459,000 459,000
Principal paid on revenue and certificates of obligation bonds 744,903 1,493,141 2,238,044
Interest paid on revenue and certificates of obligation bonds (42,766) (145,108) (187,874)
Net cash provided by (used for) capital and related
financing activities 672,725 (551,457) 121,268
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 279 2,666 2,945
Change in temporary investments (502,466) (42,663) (545,129)
Net cash provided by (used for) investing activities (502,187) (39,997) (542,184)
Net increase (decrease) in cash and cash equivalents 363,855 (247,607) 116,248
CASH AND CASH EQUIVALENTS, beginning of year - 502,776 502,776
CASH AND CASH EQUIVALENTS, end of year 363,855$ 255,169$ 619,024$
NON-CASH DISCLOSURE OF CAPITAL ACTIVITY
Developer contributions -$ 1,958,266$ 1,958,266$
OPERATING INCOME (LOSS)(189,055)$ (204,519)$ (393,574)$
Adjustments to reconcile operating income (loss) to
cash provided by (used in) operating activities
Depreciation 160,825 1,016,944 1,177,769
Other income 27,162 - 27,162
Decrease (increase) in inventories (9,169) - (9,169)
Decrease (increase) in accounts receivable 122,674 (48,835) 73,839
Increase (decrease) in due to other funds 70,531 - 70,531
Increase (decrease) in accounts payable 4,286 (214,560) (210,274)
Increase (decrease) in net pension liability 10,525 38,531 49,056
Increase (decrease) in accrued employee benefits (999) 6,299 5,300
Net cash provided by (used in) operating activities 196,780$ 593,860$ 790,640$
DRAFT
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CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
SEPTEMBER 30, 2015
111
FLEET JOINT FACILITIES INFORMATION SELF
SERVICES SERVICES MAINTENANCE TECHNOLOGY INSURANCE TOTAL
FUND FUND FUND FUND FUND 2015
ASSETS
Current
Cash and cash equivalents 761,986$ 420,887$ 392,524$ 358,056$ 1,112,449$ 3,045,902$
Investments 1,052,266 581,224 542,057 494,458 1,536,238 4,206,243
Prepaid expense - 30,557 - - 233,069 263,626
Accounts receivable - 266,061 1,361 - - 267,422
Inventories - 887,527 - - - 887,527
Total current assets 1,814,252 2,186,256 935,942 852,514 2,881,756 8,670,720
Property and equipment
Land and land rights - 214,066 - - - 214,066
Buildings and improvements 26,181 813,680 1,018,656 - - 1,858,517
Machinery, furniture and equipment 23,992,330 1,207,790 1,415,779 5,737,302 - 32,353,201
Total property and equipment cost 24,018,511 2,235,536 2,434,435 5,737,302 - 34,425,784
Less accumulated depreciation (12,734,037) (1,974,204) (1,697,880) (5,155,660) - (21,561,781)
Net property and equipment 11,284,474 261,332 736,555 581,642 - 12,864,003
TOTAL ASSETS 13,098,726$ 2,447,588$ 1,672,497$ 1,434,156$ 2,881,756$ 21,534,723$
LIABILITIES AND NET POSITION
Liabilities
Current liabilities
Accounts payable 65,200$ 696,142$ 151,170$ 67,352$ 518,783$ 1,498,647$
Accrued employee benefits 17,424 - 11,122 29,359 - 57,905
Unearned revenue - 436,848 - 436,848
Due to other funds - - - - 233,069 233,069
Total current liabilities 82,624 1,132,990 162,292 96,711 751,852 2,226,469
Noncurrent liabilities
Accrued employee benefits 23,159 - 13,485 38,664 - 75,308
Total liabilities 105,783 1,132,990 175,777 135,375 - 2,301,777
Net position
Net investment in capital assets 11,284,474 261,332 736,555 581,642 - 12,864,003
Unrestricted 1,708,469 1,053,266 760,165 717,139 2,129,904 6,368,943
Total net position 12,992,943 1,314,598 1,496,720 1,298,781 2,129,904 19,232,946
TOTAL LIABILITIES AND NET POSITION 13,098,726$ 2,447,588$ 1,672,497$ 1,434,156$ 2,881,756$ 21,534,723$
DRAFT
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CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET POSITION – INTERNAL SERVICE FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
112
FLEET JOINT FACILITIES INFORMATION SELF
SERVICES SERVICES MAINTENANCE TECHNOLOGY INSURANCE TOTAL
FUND FUND FUND FUND FUND 2015
OPERATING REVENUES - Charges for services 2,626,377$ 11,757,770$ 3,048,038$ 3,602,358$ 5,930,126$ 26,964,669$
OPERATING EXPENSES
Administration - 1,250,123 - - - 1,250,123
Accounting - 716,750 - - - 716,750
City wide HR services - 352,198 - - - 352,198
Conservation - 532,773 - - - 532,773
Customer care - 1,579,479 - - - 1,579,479
Economic development administration - 414,873 - - - 414,873
Engineering support - 917,039 - - - 917,039
Facilities maintenance contracts - - 1,610,551 - - 1,610,551
Facilities maintenance services - - 840,719 - - 840,719
Finance and administration - 862,367 - - - 862,367
Fleet services operations 576,938 - - - - 576,938
Human resources - 809,306 - - - 809,306
Information technology - - - 1,765,957 - 1,765,957
Information technology capital replacement & contracts - - - 1,672,532 - 1,672,532
Joint services contracts - 1,560,051 - - - 1,560,051
Legal services - 675,331 - - - 675,331
Main street - 138,134 - - - 138,134
Medical insurance - - - - 4,188,140 4,188,140
Purchasing - 665,178 - - - 665,178
Service center 1,183,354 - - - - 1,183,354
Systems engineering - 1,465,680 - - - 1,465,680
Depreciation 1,752,269 16,465 585,252 465,837 - 2,819,823
Total operating expenses 3,512,561 11,955,747 3,036,522 3,904,326 4,188,140 26,597,296
NET OPERATING INCOME (LOSS)(886,184) (197,977) 11,516 (301,968) 1,741,986 367,373
NONOPERATING REVENUES (EXPENSES)
Investment income 9,728 - 7,083 7,169 4,560 28,540
Loss on disposal of assets (56,148)- - - - (56,148)
Other - 327,557 - 2,400 160,000 489,957
Total nonoperating revenues (expenses)(46,420) 327,557 7,083 9,569 164,560 462,349
INCOME (LOSS) BEFORE
CONTRIBUTIONS AND TRANSFERS (932,604) 129,580 18,599 (292,399) 1,906,546 829,722
CONTRIBUTIONS AND TRANSFERS
Capital contributions 219,940 - - - - 219,940
Transfers in 2,393,718 449,024 - 672,623 - 3,515,365
Transfers out (243,516) (26,806)- - - (270,322)
Total contributions and transfers 2,370,142 422,218 - 672,623 - 3,464,983
CHANGE IN NET POSITION 1,437,538 551,798 18,599 380,224 1,906,546 4,294,705
NET POSITION, beginning of period 11,555,405 762,800 1,478,121 918,557 223,358 14,938,241
NET POSITION, end of period 12,992,943$ 1,314,598$ 1,496,720$ 1,298,781$ 2,129,904$ 19,232,946$
DRAFT
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CITY OF GEORGETOWN, TEXAS
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2015
113
FLEET JOINT FACILITIES INFORMATION SELF
SERVICES SERVICES MAINTENANCE TECHNOLOGY INSURANCE TOTAL
FUND FUND FUND FUND FUND 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Department contributions 2,626,377$ 12,283,365$ 3,047,200$ 3,605,235$ 6,582,321$ 28,144,498$
Payments to suppliers (1,294,784) (4,721,215) (2,060,776) (1,907,549) (4,042,507) (14,026,831)
Payments to employees for services (576,712) (7,739,674) (440,276) (1,525,990) - (10,282,652)
Net cash provided by (used in)
operating activities 754,881 (177,524) 546,148 171,696 2,539,814 3,835,015
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 2,393,718 449,024 - 672,623 - 3,515,365
Transfers out (243,516) (26,806) - - - (270,322)
Net cash provided by noncapital
financing activities 2,150,202 422,218 - 672,623 - 3,245,043
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Acquisition of capital assets (2,505,527) (36,349) (303,779) (469,153) - (3,314,808)
Net cash (used) for capital and related
financing activities (2,505,527) (36,349) (303,779) (469,153) - (3,314,808)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 9,728 - 7,083 7,169 4,560 28,540
Change in temporary investments (434,080) (231,967) (240,600) (287,579) (1,490,340) (2,684,566)
Net cash provided by (used in)
investing activities (424,352) (231,967) (233,517) (280,410) (1,485,780) (2,656,026)
Net increase (decrease) in cash (24,796) (23,622) 8,852 94,756 1,054,034 1,109,224
CASH AND CASH EQUIVALENTS, beginning of year 786,782 444,509 383,672 263,300 58,415 1,936,678
CASH AND CASH EQUIVALENTS, end of year 761,986$ 420,887$ 392,524$ 358,056$ 1,112,449$ 3,045,902$
NON-CASH DISCLOSURE
Developer contributions received 219,940$ -$ -$ -$ -$ 219,940$
OPERATING INCOME (LOSS)(886,184)$ (197,977)$ 11,516$ (301,968)$ 1,741,986$ 367,373$
Adjustments to reconcile operating income (loss) to
cash provided by (used in) operating activities:
Depreciation 1,752,269 16,465 585,252 465,837 - 2,819,823
Other income - 327,557 - 2,400 160,000 489,957
Decrease (increase) in inventories - (581,285) - - - (581,285)
Decrease (increase) in accounts receivable - (4,812) (838) 477 492,195 487,022
Increase (decrease) in accounts payable (114,123) 59,678 (50,613) (6,995) 145,633 33,580
Increase (decrease) in unearned revenue - 202,850 - - - 202,850
Increase (decrease) in accrued employee benefits 2,919 - 831 11,945 - 15,695
Net cash provided by (used in) operating activities 754,881$ (177,524)$ 546,148$ 171,696$ 2,539,814$ 3,835,015$
DRAFT
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AGENCY FUNDS
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
DRAFT
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CITY OF GEORGETOWN, TEXAS
AGENCY FUNDS
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FISCAL YEAR ENDED SEPTEMBER 30, 2015
114
Balance Balance
October 1,September 30,
2014 Additions Deductions 2015
Public improvement districts
Assets
Cash and cash equivalents 449,631$ 437,430$ 848,382$ 38,679$
Total assets 449,631$ 437,430 848,382 38,679
Liabilities
Accounts payable 449,631$ 437,430$ 848,382$ 38,679$
Total liabilities 449,631$ 437,430$ 848,382$ 38,679$
Texas capital fund repayments
Assets
Accounts receivable 217,430$ -$ 98,976$ 118,454$
Total assets 217,430$ -$ 98,976$ 118,454$
Liabilities
Due to other governments 217,430$ -$ 98,976$ 118,454$
Total liabilities 217,430$ -$ 98,976$ 118,454$
Total agency funds
Assets
Cash and cash equivalents 449,631$ 437,430$ 848,382$ 38,679$
Accounts receivable 217,430 - 98,976 118,454
Total assets 667,061$ 437,430$ 947,358$ 157,133$
Liabilities
Accounts payable 449,631$ 437,430$ 848,382$ 38,679$
Due to other governments 217,430 - 98,976 118,454
Total liabilities 667,061$ 437,430$ 947,358$ 157,133$
DRAFT
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STATISTICAL SECTION
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Statistical Section (Unaudited)
This part of the City of Georgetown's comprehensive annual financial report presents detailed information as a
context for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the government's overall financial health.
Contents:
Financial Trend ....................................................................................................................................................... 117
These schedules contain trend information to help the reader understand how the government's financial
performance and well-being have changed over time.
Revenue Capacity .................................................................................................................................................. 127
These schedules contain information to help the reader assess the government's
most significant local revenue source, the property tax.
Debt Capacity ......................................................................................................................................................... 137
These schedules present information to help the reader assess the affordability of the government's current levels
of outstanding debt and the government's ability to issue additional debt in the future.
Demographic and Economic Information................................................................................................................ 150
These schedules offer demographic and economic indicators to help the reader understand the environment
within which the government's financial activities take place.
Operating Information ............................................................................................................................................. 154
These schedules contain service and infrastructure data to help the reader understand how the information in
the government's financial report related to the services the government provides and the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual
financial reports for the relevant year.
DRAFT
Page 149 of 231
CITY OF GEORGETOWN, TEXAS
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
115
2015 2014 2013 2012
Governmental activities
Invested in capital assets, net of related debt 239,377,879$ 211,305,899$ 174,798,105$ 144,196,394$
Restricted 3,958,088 824,704 1,109,220 26,064,001
Unrestricted 20,056,114 33,401,250 40,995,207 28,542,479
Total governmental activities net assets 263,392,081$ 245,531,853$ 216,902,532$ 198,802,874$
Business-type activities
Invested in capital assets, net of related debt 328,886,853$ 287,569,126$ 230,939,554$ 220,809,992$
Restricted - - - -
Unrestricted 48,127,105 57,575,322 36,040,786 37,049,395
Total business-type activities net assets 377,013,958$ 345,144,448$ 266,980,340$ 257,859,387$
Primary government
Invested in capital assets, net of related debt 568,264,732$ 498,875,025$ 405,737,659$ 365,006,386$
Restricted 3,958,088 824,704 1,109,220 26,064,001
Unrestricted 68,183,219 90,976,572 77,035,993 65,591,874
Total primary government net assets 640,406,039$ 590,676,301$ 483,882,872$ 456,662,261$ DRAFT
Page 150 of 231
116
2011 2010 2009 2008 2007 2006
138,536,744$ 144,725,810$ 138,048,388$ 129,354,365$ 116,738,898$ 122,268,551$
30,407,806 23,615,403 26,858,729 25,011,217 36,306,468 18,254,529
21,859,346 15,909,956 14,563,686 16,470,172 5,598,174 6,567,654
190,803,896$ 184,251,169$ 179,470,803$ 170,835,754$ 158,643,540$ 147,090,734$
210,252,907$ 197,910,197$ 187,953,410$ 167,724,995$ 141,211,947$ 117,419,122$
- - - - - 5,389,063
30,771,961 35,786,263 33,507,546 29,144,912 30,295,994 30,942,450
241,024,868$ 233,696,460$ 221,460,956$ 196,869,907$ 171,507,941$ 153,750,635$
348,789,651$ 342,636,007$ 326,001,798$ 297,079,360$ 257,950,845$ 239,687,673$
30,407,806 23,615,403 26,858,729 25,011,217 36,306,468 23,643,592
52,631,307 51,696,219 48,071,232 45,615,084 35,894,168 37,510,104
431,828,764$ 417,947,629$ 400,931,759$ 367,705,661$ 330,151,481$ 300,841,369$ DRAFT
Page 151 of 231
CITY OF GEORGETOWN, TEXAS
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
117
2015 2014 2013 2012
EXPENSES
Governmental activities
Culture-recreation 11,003,525$ 10,438,052$ 9,775,209$ 9,328,048$
Development 2,317,907 2,037,449 1,650,530 2,284,858
Fire 11,731,142 10,378,471 9,144,092 8,634,002
General government 5,435,195 5,239,050 6,447,308 4,851,250
Police 13,284,900 12,862,736 12,042,349 11,522,334
Streets 6,463,416 9,486,497 5,459,183 5,564,690
Environmental services 5,700,681 5,097,618 4,855,404 4,830,921
Interest on long-term debt 5,061,021 5,738,394 3,806,106 4,375,653
Total governmental activities expenses 60,997,787 61,278,267 53,180,181 51,391,756
Business-type activities
Airport 2,838,401 3,289,827 3,171,550 3,012,745
Electric 59,043,948 60,073,430 46,543,022 56,407,348
Environmental services - - - -
Stormwater 2,983,286 2,638,430 2,204,172 1,905,019
Water 33,360,468 24,158,727 22,844,363 21,597,278
Total business-type activities expenses 98,226,103 90,160,414 74,763,107 82,922,390
Total primary government expenses 159,223,890$ 151,438,681$ 127,943,288$ 134,314,146$
PROGRAM REVENUES
Governmental activities
Charges for services
Culture-recreation 2,506,592$ 3,146,318$ 2,425,587$ 2,285,209$
Development 2,510,092 1,942,914 1,659,670 1,668,635
Fire 1,740,719 1,200,894 1,433,679 1,137,982
General government 1,321,261 1,474,961 1,261,561 1,206,994
Police 831,461 805,728 959,027 895,703
Streets 625 1,021 1,125 -
Environmental services 6,811,773 5,266,815 6,059,904 5,491,495
Operating grants and contributions 642,448 286,431 256,593 956,438
Capital grants and contributions 17,701,672 23,901,801 5,999,666 2,431,374
Total governmental activities program revenues 34,066,643 38,026,883 20,056,812 16,073,830
Business-type activities
Charges for services
Airpor t 2,631,211 3,254,368 2,906,267 2,881,144
Electric 63,197,781 60,319,235 54,743,979 59,344,615
Environmental services - - - -
Stormwater 2,638,945 2,487,548 2,206,108 2,132,810
Water 43,488,320 33,659,956 27,244,363 26,596,509
Operating grants and contributions 25,056 25,056 25,589 147,601
Capital grants and contributions 9,405,360 76,095,951 4,558,296 3,917,721
Total business-type activities program revenues 121,386,673 175,842,114 91,684,602 95,020,400
Total primary government program revenues 155,453,316$ 213,868,997$ 111,741,414$ 111,094,230$
Net (expense)/revenue
Governmental activities (26,931,144)$ (23,251,384)$ (33,123,369)$ (35,317,926)$
Business-type activities 23,160,570 85,681,700 16,921,495 12,098,010
Total primary government net expense (3,770,574)$ 62,430,316$ (16,201,874)$ (23,219,916)$
DRAFT
Page 152 of 231
118
2011 2010 2009 2008 2007 2006
9,393,530$ 9,076,669$ 8,696,162$ 6,978,982$ 5,460,488$ 5,649,191$
2,374,321 2,345,178 2,381,380 2,457,868 2,518,113 2,325,761
8,110,294 7,196,359 6,835,927 5,553,135 4,962,020 4,397,108
5,293,370 5,201,299 5,107,748 3,604,501 3,227,227 3,671,786
11,029,444 10,787,024 11,026,676 9,595,062 8,251,836 7,392,816
6,522,933 5,730,682 4,372,708 3,147,899 5,212,766 3,757,919
4,339,101 4,206,166 4,287,029 - - -
3,656,673 3,624,733 3,650,386 4,181,243 2,976,803 2,010,409
50,719,666 48,168,110 46,358,016 35,518,690 29,204,990 24,675,848
3,751,193 2,811,206 2,441,533 3,459,377 2,589,385 2,753,948
54,289,631 50,756,369 48,444,272 48,183,299 38,936,172 37,866,853
- - - 4,315,729 3,611,767 3,519,487
1,970,307 1,799,680 1,807,147 1,689,013 1,447,690 1,370,267
22,224,364 20,124,249 20,011,184 18,980,021 17,584,962 15,668,061
82,235,495 75,491,504 72,704,136 76,627,439 61,178,616 49,952,588
132,955,161$ 123,659,614$ 119,062,152$ 112,146,129$ 90,383,606$ 74,628,436$
2,252,608$ 2,150,107$ 1,481,954$ 1,391,416$ 1,101,159$ 991,505$
905,118 1,125,058 827,387 1,232,533 1,596,801 1,761,166
1,032,663 1,195,871 1,409,208 1,044,870 848,066 210,453
435,926 487,264 5,121 1,418,786 783,235 635,546
1,009,004 1,265,589 1,154,135 1,344,259 1,182,064 880,807
- - - - 26,900 101,685
5,116,570 4,809,271 4,582,794 - - -
962,183 405,023 1,268,957 492,632 683,731 168,863
4,422,720 2,747,483 1,600,980 909,209 3,654,737 6,153,637
16,136,792 14,185,666 12,330,536 7,833,705 10,903,662 17,857,018
3,388,816 2,435,613 2,234,637 3,308,889 2,473,286 2,595,764
58,535,067 60,136,705 57,164,312 52,846,962 44,028,755 42,526,728
- - - 4,398,047 3,738,774 3,446,566
2,036,047 1,959,007 1,913,546 1,832,165 1,793,773 1,716,066
27,142,648 22,022,414 23,541,415 23,313,864 20,800,851 20,318,603
127,051 - - - - -
2,062,382 4,842,643 17,378,138 11,071,907 8,850,968 14,217,294
93,292,011 91,396,382 102,232,048 96,771,834 84,821,021 65,866,613
109,428,803$ 105,582,048$ 114,562,584$ 104,605,539$ 95,724,683$ 83,723,631$
(34,582,874)$ (33,982,444)$ (34,027,480)$ (27,684,985)$ (18,301,328)$ (6,818,830)$
11,056,516 15,904,878 29,527,912 20,144,395 23,642,405 15,914,025
(23,526,358)$ (18,077,566)$ (4,499,568)$ (7,540,590)$ 5,341,077$ 9,095,195$
DRAFT
Page 153 of 231
CITY OF GEORGETOWN, TEXAS
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
119
2015 2014 2013 2012
GENERAL REVENUES AND OTHER
CHANGES IN NET POSITION
Governmental activities
Property tax 20,650,114$ 18,984,850$ 17,037,036$ 15,751,826$
Sales tax 19,165,963 18,655,801 17,002,757 15,045,592
Taxes - other 2,118,567 1,939,217 1,331,281 1,143,217
Franchise taxes 4,925,043 4,478,899 4,471,487 3,924,052
Interest on investments 201,492 169,477 241,449 230,788
Other 82,963 36,854 1,129,389 710,403
Transfers 4,904,089 7,615,607 11,719,799 6,511,026
Total governmental activities 52,048,231$ 51,880,705$ 52,933,198$ 43,316,904$
Business-type activities
Interest on investments 167,866$ 98,015$ 126,322$ 156,329$
Other - - 4,919,258 4,003,968
Transfers (4,904,089) (7,615,607) (11,719,799) (6,511,026)
Total business-type activities (4,736,223) (7,517,592) (6,674,219) (2,350,729)
Total primary government 47,312,008$ 44,363,113$ 46,258,979$ 40,966,175$
CHANGES IN NET POSITION
Governmental activities 25,117,087$ 28,629,321$ 19,809,829$ 7,998,978$
Business-type activities 18,424,347 78,164,108 10,247,276 9,747,281
Total primary government 43,541,434$ 106,793,429$ 30,057,105$ 17,746,259$
DRAFT
Page 154 of 231
120
2011 2010 2009 2008 2007 2006
14,362,895$ 14,360,142$ 14,934,694$ 12,610,638$ 10,737,981$ 8,919,694$
14,148,242 13,482,999 12,543,071 13,236,686 12,206,099 10,962,790
1,100,490 1,000,571 278,982 1,134,493 1,185,511 844,718
3,874,815 2,603,222 2,801,666 2,739,567 2,083,306 2,209,235
187,314 140,384 504,145 2,222,952 2,085,055 1,398,706
590,398 537,528 3,415,713 803,334 - 463,719
6,871,447 6,637,964 8,184,258 7,129,529 5,987,414 6,230,148
41,135,601$ 38,762,810$ 42,662,529$ 39,877,199$ 31,029,010$ 27,271,143$
171,947$ 133,132$ 667,389$ 1,018,860$ 1,495,484$ 1,673,167$
2,971,392 2,835,458 2,580,006 2,295,472 4,417,805 3,938,942
(6,871,447) (6,637,964) (8,184,258) (7,129,529) (5,987,414) (6,230,148)
(3,728,108) (3,669,374) (4,936,863) (3,815,197) (618,039) (3,338,087)
37,407,493$ 35,093,436$ 37,725,666$ 36,062,002$ 30,410,971$ 23,933,056$
6,552,727$ 4,780,366$ 8,635,049$ 12,192,214$ 12,727,682$ 20,452,313$
7,328,408 12,235,504 24,591,049 16,329,198 23,024,366 12,575,938
13,881,135$ 17,015,870$ 33,226,098$ 28,521,412$ 35,752,048$ 33,028,251$
DRAFT
Page 155 of 231
CITY OF GEORGETOWN, TEXAS
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
121
2015 2014 2013 2012 2011
General fund
Nonspendable
Prepaids and inventory 66,702$ 22,810$ 18,697$ 2,110$ 9,061$
Committed
Contingency 7,695,000 7,500,000 7,400,000 7,000,000 6,847,000
Assigned
Encumbrances 1,835,134 1,755,953 1,631,482 1,210,247 1,403,968
Unassigned 2,407,019 2,893,916 3,999,924 2,419,053 1,894,618
Total general fund 12,003,855$ 12,172,679$ 13,050,103$ 10,631,410$ 10,154,647$
Other governmental funds
Restricted
Debt service 1,489,314$ 1,268,186$ 1,109,220$ 1,749,324$ 1,976,586$
Bond funds 15,336,646 14,840,447 15,438,897 18,112,419 17,748,555
Hotel/motel tax 544,252 579,118 515,525 526,488 460,582
Street maintenance tax 2,534,655 2,773,940 5,029,263 4,205,153 3,215,322
Other purposes 344,436 352,032 188,072 244,969 306,926
Committed
Other capital projects 8,489,829 12,386,987 12,292,845 8,770,010 10,682,665
Nonmajor funds 4,202,843 4,009,871 2,174,368 2,293,194 1,899,631
Assigned
Encumbrances 7,606,841 13,385,685 25,444,232 8,891,080 6,105,133
Unassigned (663,535) - - - -
Total all other governmental funds 39,885,281$ 49,596,266$ 62,192,422$ 44,792,637$ 42,395,400$
Note: City of Georgetown first applied GASB Statement No. 54 in fiscal year 2011;
therefore, the new fund balance distinctions for years prior to fiscal year 2011 are not available.
DRAFT
Page 156 of 231
122
2010 2009 2008 2007 2006
General fund
Reserved 1,160,195$ 1,001,111$ 955,743$ 1,342,069$ 1,038,758$
Unreserved 8,601,923 9,506,572 10,986,752 9,223,131 7,917,556
Total general fund 9,762,118$ 10,507,683$ 11,942,495$ 10,565,200$ 8,956,314$
Other governmental funds
Reserved 30,050,627$ 29,932,873$ 10,889,998$ 20,648,352$ 11,214,177$
Unreserved, reported in
Special revenue funds - - - - -
Capital projects funds - - 18,173,048 19,043,457 9,778,067
Total all other governmental funds 30,050,627$ 29,932,873$ 29,063,046$ 39,691,809$ 20,992,244$
DRAFT
Page 157 of 231
CITY OF GEORGETOWN, TEXAS
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
123
2015 2014 2013 2012
REVENUES
Property taxes 21,638,850$ 19,921,148$ 17,197,460$ 15,883,636$
Property assessment 1,082,465 1,017,316 387,290 353,269
Sales tax and other taxes 19,165,963 18,655,801 17,790,450 15,698,207
Franchise taxes 4,925,043 4,478,899 4,471,487 3,924,052
Licenses and permits 2,002,380 1,932,563 1,536,660 1,236,478
Charges for service 10,671,299 9,762,561 9,479,669 8,493,243
Fine and forfeitures 586,853 668,566 739,556 682,760
Donations and grants 1,435,279 8,236,215 3,979,292 1,687,184
Investment income 172,952 152,252 212,629 230,788
Other revenue 2,106,152 1,474,961 2,960,559 2,870,008
Total revenues 63,787,236 66,300,282 58,755,052 51,059,625
EXPENDITURES
Culture - recreation 10,448,536 9,613,918 9,262,282 8,377,084
Development 2,322,321 2,299,379 1,626,315 2,155,243
Fire services 11,513,926 9,748,456 8,804,938 8,253,567
General government 4,115,280 3,412,293 3,144,173 3,178,251
Highways and streets 6,075,407 8,810,437 3,422,340 5,061,214
Police 13,010,497 11,875,081 11,677,968 10,577,384
Environmental services 5,703,227 5,092,327 4,857,396 4,823,170
Capital outlay 24,006,253 32,164,540 16,760,621 15,938,457
Debt service
Principal retirement 7,868,518 7,765,414 6,452,644 5,533,987
Interest and fiscal charges 4,595,331 4,449,327 3,771,791 4,094,247
Total expenditures 89,659,296 95,231,172 69,780,468 67,992,604
Excess (deficiency) of revenues
over expenditures (25,872,060) (28,930,890) (11,025,416) (16,932,979)
Other financing sources (uses)
Transfers in 10,972,315 12,570,645 13,969,841 9,734,354
Transfers out (9,313,269) (7,506,242) (4,331,850) (5,492,299)
Premiums on issuance of bonds 1,001,947 - - -
Sale of property - 3,550,000 - -
Payment to refunding escrow agent (14,098,445) (11,911,063) (11,356,689) (3,416,787)
Bonds issued 27,429,703 18,753,970 32,562,592 18,981,711
Total other financing sources (uses)15,992,251 15,457,310 30,843,894 19,806,979
NET CHANGE IN FUND BALANCES (9,879,809)$ (13,473,580)$ 19,818,478$ 2,874,000$
Debt service as a percentage of noncapital
expenditures 19.0%19.4%19.3%18.5%
DRAFT
Page 158 of 231
124
2011 2010 2009 2008 2007 2006
14,591,564$ 14,572,432$ 14,169,419$ 12,703,509$ 10,938,488$ 9,047,916$
313,093 262,060 278,982 210,659 155,864 173,011
14,724,741 13,987,624 13,289,438 14,000,228 13,053,780 11,495,335
3,874,815 2,603,222 2,801,666 2,739,567 2,083,306 2,209,235
890,948 841,392 791,882 1,158,433 1,527,886 1,723,082
8,199,073 8,157,465 7,687,489 2,289,493 1,830,286 1,067,460
810,950 1,060,361 981,228 1,110,815 1,067,934 907,983
4,121,625 3,078,392 2,058,301 298,803 683,731 168,863
187,313 140,384 737,755 2,222,952 2,085,055 1,398,706
1,735,082 1,585,584 1,897,179 2,823,254 1,112,119 1,428,485
49,449,204 46,288,916 44,693,339 39,557,713 34,538,449 29,620,076
8,229,049 7,773,346 7,535,763 6,325,780 5,397,344 4,968,902
2,195,537 2,088,809 2,213,899 2,454,810 2,611,432 2,127,927
7,725,794 6,909,597 6,597,024 5,380,247 4,903,325 4,171,527
3,595,481 3,288,185 3,324,758 3,038,876 3,018,023 2,302,417
6,044,755 5,171,678 3,840,312 2,768,367 1,739,495 1,761,494
10,221,220 10,026,352 10,137,983 9,222,704 8,162,359 7,070,088
4,321,888 4,199,433 4,285,345 - - -
12,604,835 8,930,286 12,444,569 21,622,846 15,538,147 15,950,142
4,998,369 4,791,550 4,478,467 3,495,684 2,755,592 2,387,035
3,686,318 3,642,426 3,608,738 4,480,504 2,909,116 2,307,846
63,623,246 56,821,662 58,466,858 58,789,818 47,034,833 43,047,378
(14,174,042) (10,532,746) (13,773,519) (19,232,105) (12,496,384) (13,427,302)
7,915,723 8,895,212 10,055,272 10,196,752 7,823,154 8,580,426
(2,654,379) (2,847,628) (3,367,769) (4,658,144) (3,558,105) (3,940,019)
- - - - - -
- - - 47,029 54,599 31,102
- - - - (3,160,147) (7,736,794)
21,650,000 3,857,351 6,575,000 4,395,000 31,645,334 20,300,000
26,911,344 9,904,935 13,262,503 9,980,637 32,804,835 17,234,715
12,737,302$ (627,811)$ (511,016)$ (9,251,468)$ 20,308,451$ 3,807,413$
17.0%17.6%17.6%19.5%18.0%17.3%
DRAFT
Page 159 of 231
CITY OF GEORGETOWN, TEXAS
PROPERTY TAX RATES, LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
125
INTEREST
AND CURRENT PERCENT
FISCAL TAX GENERAL SINKING TOTAL TAX OF LEVY
YEAR RATE FUND FUND TAX LEVY COLLECTIONS COLLECTED
2006 0.3462 0.2071 0.1391 9,442,953$ 9,096,910$ 96.34%
2007 0.3673 0.2198 0.1475 11,500,980 11,138,968 96.85%
2008 0.3566 0.2032 0.1534 13,156,096 12,744,960 96.87%
2009 0.3562 0.2005 0.1557 14,828,927 14,349,606 96.77%
2010 0.3562 0.2114 0.1448 15,142,165 14,653,346 96.77%
2011 0.3562 0.2199 0.1363 15,098,808 14,635,299 96.93%
2012 0.3875 0.2229 0.1646 16,444,180 16,050,914 97.61%
2013 0.4100 0.2364 0.1736 17,806,346 17,384,594 97.63%
2014 0.4395 0.2160 0.2235 19,697,573 19,270,107 97.83%
2015 0.4340 0.2074 0.2266 21,383,874 20,968,385 98.06%
Source: City of Georgetown Tax Assessor.
DRAFT
Page 160 of 231
126
TOTAL OUTSTANDING
COLLECTIONS DELINQUENT
DELINQUENT AS A PERCENT OUTSTANDING TAXES AS A
TAX TOTAL TAX OF CURRENT DELINQUENT PERCENT OF
COLLECTIONS COLLECTIONS LEVY TAXES CURRENT LEVY
76,076$ 9,172,986$ 97.14% 277,077$ 2.93%
111,061 11,250,029 97.82% 250,951 2.18%
91,036 12,835,996 97.57% 320,807 2.44%
139,828 14,489,434 97.71% 339,493 2.29%
127,176 14,780,522 97.61% 361,643 2.39%
120,092 14,755,391 97.73% 343,417 2.27%
44,797 16,095,711 97.88% 349,082 2.12%
76,902 17,461,496 98.06% 344,851 1.94%
81,450 19,351,557 98.24% 346,016 1.76%
36,825 21,005,210 98.23% 378,664 1.77%
DRAFT
Page 161 of 231
CITY OF GEORGETOWN, TEXAS
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
127
PERSONAL PROPERTY
ESTIMATED ESTIMATED
FISCAL ASSESSED ACTUAL ASSESSED ACTUAL
YEAR VALUE (1) VALUE VALUE (1) VALUE
2006 $2,367,099,144 $2,367,099,144 $157,265,408 $157,265,408
2007 2,749,816,041 2,749,816,041 136,821,317 136,821,317
2008 3,330,727,230 3,330,727,230 238,557,091 238,557,091
2009 3,769,863,117 3,769,863,117 244,892,514 244,892,514
2010 3,780,404,329 3,780,404,329 246,488,943 246,488,943
2011 3,786,177,221 3,786,177,221 269,771,730 269,771,730
2012 3,885,150,718 3,885,150,718 311,033,417 311,033,417
2013 4,033,324,389 4,033,324,389 382,683,621 382,683,621
2014 4,227,513,729 4,227,513,729 370,699,347 370,699,347
2015 4,801,066,109 4,801,066,109 326,852,517 326,852,517
Source: City of Georgetown Tax Assessor.
(1) Net of exemptions.
REAL PROPERTY
DRAFT
Page 162 of 231
128
TOTAL TOTAL RATIO OF TOTAL
ESTIMATED DIRECT ASSESSED VALUE
ASSESSED ACTUAL TAX TO TOTAL ESTIMATED
VALUE (1)VALUE RATE ACTUAL VALUE
$2,524,364,552 $2,524,364,552 0.3462 100.00%
2,886,637,358 2,886,637,358 0.3673 100.00%
3,569,284,321 3,569,284,321 0.3566 100.00%
4,014,755,631 4,014,755,631 0.3562 100.00%
4,026,893,272 4,026,893,272 0.3562 100.00%
4,055,948,951 4,055,948,951 0.3562 100.00%
4,196,184,135 4,196,184,135 0.3875 100.00%
4,416,008,010 4,416,008,010 0.4100 100.00%
4,598,213,076 4,598,213,076 0.4395 100.00%
5,127,918,626 5,127,918,626 0.4340 100.00% DRAFT
Page 163 of 231
CITY OF GEORGETOWN, TEXAS
PROPERTY TAX RATES – DIRECT AND OVERLAPPING GOVERNMENTS
(PER $100 OF ASSESSED VALUE)
LAST TEN FISCAL YEARS
129
DEBT GEORGETOWN
FISCAL GENERAL SERVICE TOTAL INDEPENDENT WILLIAMSON
YEAR FUND FUND CITY SCHOOL DISTRICT COUNTY TOTAL
2006 0.21 0.14 0.35 1.73 0.50 2.58
2007 0.22 0.15 0.37 1.63 0.50 2.50
2008 0.20 0.15 0.35 1.29 0.49 2.13
2009 0.20 0.15 0.35 1.29 0.47 2.11
2010 0.21 0.14 0.35 1.29 0.49 2.13
2011 0.21 0.14 0.35 1.36 0.46 2.17
2012 0.22 0.16 0.38 1.40 0.46 2.24
2013 0.24 0.17 0.41 1.40 0.45 2.26
2014 0.22 0.22 0.44 1.40 0.49 2.33
2015 0.21 0.23 0.44 1.40 0.48 2.32
Source: Information furnished by respective tax assessors.
CITY OF GEORGETOWN
DRAFT
Page 164 of 231
CITY OF GEORGETOWN, TEXAS
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR & NINE YEARS AGO
130
PERCENTAGE PERCENTAGE
OF TOTAL OF TOTAL
TYPE OF ASSESSED ASSESSED ASSESSED ASSESSED
TAXPAYER BUSINESS VALUE RANK VALUE(1)VALUE RANK VALUE(1)
Citigroup Technology Inc Development 90,210,705$ 1 1.72%
WPG Wolf Ranch LP Development 64,547,444 2 1.23% 15,683,108$ 2 0.59%
St. David's Healthcare Partners Hospital 33,078,706 3 0.63%
Citicorp North America Development 31,901,121 4 0.61%
The Bassham Trust Development 31,257,791 5 0.60%
Two Rivers GT Ltd Development 21,856,089 6 0.42%
South Austin Ave Prof Bldg Healthcare 21,262,559 7 0.40%
Georgetown Rail & Equipment Co Railroad Solutions 17,244,670 8 0.33%
Hewlett Holdings, Ltd Automobile Dealer 16,325,660 9 0.31% 8,867,150 9 0.34%
Westinghouse Pointe Apts Apartments 16,130,000 10 0.31%
Del Webb Texas Ltd Development 16,709,092 1 0.63%
Verizon Southwest Utility 15,156,864 3 0.57%
Wal-Mart Real Estate Retail 13,458,930 4 0.51%
KH-Georgeotwn Partners Ltd Development 10,562,159 5 0.40%
Rivery Towne Crossing LP Development 10,428,931 6 0.39%
HE Butt Grocery Company Retail 10,063,953 7 0.38%
Rivery Partners Ltd Development 9,919,492 8 0.38%
Mak Haik Ford Lincoln Mercury Automobile Dealer 8,761,920 10 0.33%
Total 343,814,745$ 6.54% 119,611,599$ 4.53%
Source: City Tax Assessor/Collector.
(1) The total assessed valuation for the fiscal year ended September 30, 2015 was certified at $5,253,246,873.
2015 2006
DRAFT
Page 165 of 231
CITY OF GEORGETOWN, TEXAS
TAXABLE SALES BY CATEGORY
LAST TEN FISCAL YEARS
131
NAICS Sectors 2015*2014 2013 2012
Agriculture/Forestry/Fishing/Hunting 66$ 448$ -$ 4,825$
Mining, quarrying, oil & gas extraction - - - -
Utilities 23,037,250 21,368,744 19,031,408 19,253,904
Construction 33,485,247 33,585,485 5,384,717 4,967,279
Manufacturing 5,902,324 5,486,476 8,554,720 4,585,577
Wholesale trade 14,252,684 14,122,397 16,091,304 16,186,257
Retail trade 505,621,582 468,668,683 446,244,500 405,055,103
Transportation, warehousing 1,070,193 1,316,100 1,218,175 1,242,589
Information 43,041,680 40,292,168 33,781,552 30,485,692
Finance, insurance 653,425 578,893 563,947 482,899
Real estate, rental, leasing 2,641,793 3,000,201 2,370,540 2,165,251
Professional, scientific, technical svcs 7,881,579 7,237,174 8,234,560 7,522,451
Management of companies, enterprises - - - -
Admin, support, waste mgmt, remediation svcs 5,501,173 4,548,385 4,190,713 3,601,364
Educational svcs 318,779 344,038 359,795 372,185
Healthcare, social assistance 455,525 279,142 213,183 308,645
Arts, entertainment, recreation 12,822,881 11,347,603 11,787,222 11,914,044
Accommodation, food services 115,159,192 104,451,832 97,227,191 86,308,956
Other svcs (except public administration)28,376,223 28,483,626 24,097,238 18,603,403
Public administration 42,197 31,222 53,482 20,023
Other 324 - - -
Total 800,264,118$ 745,142,617$ 679,404,247$ 613,080,447$
City direct sales tax rate 2.00%2.00%2.00%2.00%
Source: Window on State Government - Susan Combs, Texas Comptroller of Public Accounts website.
Amounts subject to sales tax have been restated by the state since the 2012 CAFR release.
Notes: All reporting is by North American Industry Classification System (NAICS) sector. Standard Industrial
Classification (SIC) Codes are no longer being assigned to taxpayers.
*2015 is projected as 4th Quarter actuals were not in at time of update.
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Page 166 of 231
132
2011 2010 2009 2008 2007 2006
-$ -$ -$ -$ -$ -$
- - 445,156 416,435 - 7,434,128
18,628,820 20,319,600 18,647,965 16,475,883 13,957,517 13,957,517
4,002,432 3,625,542 4,250,912 4,361,179 4,620,912 7,167,280
5,873,390 6,061,597 5,748,311 9,390,419 8,796,766 3,667,839
14,174,184 10,063,489 13,253,476 16,269,671 23,911,829 19,394,697
378,427,824 380,552,640 367,257,156 383,981,936 367,740,330 343,600,743
1,061,271 767,634 1,178,847 1,558,622 1,926,996 1,471,067
29,916,065 27,915,345 26,448,683 26,845,497 24,852,272 22,752,620
424,931 459,699 380,069 357,522 358,689 382,058
3,781,875 2,716,214 2,389,616 2,862,995 4,007,642 6,328,408
5,292,086 5,294,148 4,586,618 6,435,627 6,124,832 6,206,899
- - - - - -
3,359,965 3,464,947 3,141,955 3,658,966 3,155,585 3,581,585
154,882 28,427 46,588 4 0,108 28,053 18,923
444,834 389,729 283,517 221,776 167,879 162,620
11,362,973 10,983,705 10,424,729 9,975,461 7,972,749 4,718,667
81,339,685 76,959,382 75,006,166 74,477,233 66,071,016 56,700,789
16,990,190 15,102,925 14,421,211 14,341,106 14,192,006 12,205,808
31,428 34,518 33,271 24,072 - 2,624,994
1,198 547 - 6,797 647 11,700
575,268,033$ 564,740,088$ 547,944,246$ 571,701,305$ 547,885,720$ 512,388,342$
2.00%2.00%2.00%2.00%2.00%1.75%
DRAFT
Page 167 of 231
CITY OF GEORGETOWN, TEXAS
DIRECT AND OVERLAPPING SALES TAX RATES
LAST TEN FISCAL YEARS
133
CITY
FISCAL DIRECT STATE OF
YEAR RATE TEXAS
2006 2% 6.25%
2007 2% 6.25%
2008 2% 6.25%
2009 2% 6.25%
2010 2% 6.25%
2011 2% 6.25%
2012 2% 6.25%
2013 2% 6.25%
2014 2% 6.25%
2015 2% 6.25%
Source: Information furnished by City of Georgetown.DRAFT
Page 168 of 231
CITY OF GEORGETOWN, TEXAS
SALES TAX REVENUE PAYERS BY INDUSTRY
FISCAL YEARS 2015 AND 2006
134
Number Percent Tax Percent
NAICS Sectors of Filers of Total Liability of Total
Agriculture/Forestry/Fishing/Hunting 3 0.18%66$ -$ 0.00%
Mining, quarrying, oil & gas extraction 2 0.12%- - 0.00%
Utilities 7 0.43% 23,037,250 460,745 2.88%
Construction 113 6.96% 33,485,247 669,705 4.18%
Manufacturing 96 5.91% 5,902,324 118,046 0.74%
Wholesale trade 58 3.57% 14,252,684 285,054 1.78%
Retail trade 597 36.76% 505,621,582 10,112,432 63.18%
Transportation, warehousing 15 0.92% 1,070,193 21,404 0.13%
Information 25 1.54% 43,041,680 860,834 5.38%
Finance, insurance 15 0.92% 653,425 13,069 0.08%
Real estate, rental, leasing 28 1.72% 2,641,793 52,836 0.33%
Professional, scientific, technical svcs 124 7.64% 7,881,579 157,632 0.98%
Management of companies, enterprises 1 0.06%- - 0.00%
Admin, support, waste mgmt, remediation svcs 98 6.03% 5,501,173 110,023 0.69%
Educational svcs 9 0.55% 318,779 6,376 0.04%
Healthcare, social assistance 25 1.54% 455,525 9,111 0.06%
Arts, entertainment, recreation 43 2.65% 12,822,881 256,458 1.60%
Accommodation, food services 166 10.22% 115,159,192 2,303,184 14.39%
Other svcs (except public administration)147 9.05% 28,376,223 567,524 3.55%
Public administration 6 0.37%42,197 844 0.01%
Other 46 2.83%324 - 0.00%
Totals 1,624 100.00% 800,264,118$ 16,005,275$ 100.00%
Number Percent Tax Percent
NAICS Sectors of Filers of Total Liability of Total
Agriculture/Forestry/Fishing/Hunting 2 0.18%-$ -$ 0.00%
Mining, quarrying, oil & gas extraction 3 0.27% 7,434,128 - 0.00%
Utilities 7 0.62% 13,957,517 - 0.00%
Construction 90 7.96% 7,167,280 125,427 1.46%
Manufacturing 63 5.58% 3,667,839 64,187 0.75%
Wholesale trade 53 4.69% 19,394,697 339,407 3.95%
Retail trade 450 39.82% 343,600,743 6,013,013 69.98%
Transportation, warehousing 24 2.12% 1,471,067 25,744 0.30%
Information 20 1.77% 22,752,620 398,171 4.63%
Finance, insurance 9 0.80% 382,058 6,686 0.08%
Real estate, rental, leasing 23 2.04% 6,328,408 110,747 1 .29%
Professional, scientific, technical svcs 98 8.67% 6,206,899 108,621 1.26%
Management of companies, enterprises 1 0.09%- - 0.00%
Admin, support, waste mgmt, remediation svcs 98 8.67% 3,581,585 62,678 0.73%
Educational svcs 7 0.62%18,923 - 0.00%
Healthcare, social assistance 16 1.42% 162,620 2,846 0.03%
Arts, entertainment, recreation 24 2.12% 4,718,667 82,577 0.96%
Accommodation, food services 24 2.12% 56,700,789 992,264 11.55%
Other svcs (except public administration)96 8.50% 12,205,808 213,602 2.49%
Public administration 3 0.27% 2,624,994 45,937 0.53%
Other 19 1.68%11,700 205 0.00%
Totals 1,130 100.00% 512,388,342$ 8,592,111$ 100.00%
Source: Window on State Government.
are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue. All reporting is
now by North American Industry Classification System (NAICS) sectors. Standard Industrial Classification (SIC) Codes are no longer being
assigned to taxpayers, and data on SIC filers is no longer available.
2015 *
2006
Notes: The City direct sales tax rate for 2015 and 2006 is 2% and 1.75%, respectively. Due to confidentiality issues, the names of the ten largest
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Page 169 of 231
CITY OF GEORGETOWN, TEXAS
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
135
General Sales Tax General
Fiscal Obligation Revenue Capital Revenue Obligation
Year Bonds Bonds Leases Bonds Bonds
2006 54,429,567$ -$ 142,633$ 45,885,000$ 4,265,434$
2007 68,855,734 11,330,000 74,944 51,070,000 4,539,267
2008 69,970,050 11,115,000 12,831 57,280,000 4,984,950
2009 73,008,888 10,715,000 - 53,640,000 10,096,112
2010 72,532,310 10,300,000 - 59,825,000 13,777,690
2011 89,613,941 9,870,000 - 55,945,000 12,981,059
2012 100,356,664 9,420,000 - 51,425,000 11,618,336
2013 116,738,088 8,955,000 - 48,090,268 14,551,893
2014 116,200,602 8,470,000 - 61,885,000 13,884,399
2015 122,965,751 7,755,000 - 67,910,000 16,414,254
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
Business-Type ActivitiesGovernmental Activities
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Page 170 of 231
136
Total Percentage
Primary of Personal Per
Government Income Capita
104,722,634$ 13.44%2,530$
135,869,945 11.73%3,080
143,362,831 11.97%3,136
147,460,000 11.61%3,152
156,435,000 11.56%3,268
168,410,000 11.63%3,444
172,820,000 11.97%3,469
188,335,249 11.84%3,728
200,440,001 11.15%3,839
215,045,005 10.28%3,786
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Page 171 of 231
CITY OF GEORGETOWN, TEXAS
RATIOS OF NET GENERAL OBLIGATION BONDED DEBT TO ASSESSED
VALUE AND NET GENERAL OBLIGATION BONDED DEBT PER CAPITA
LAST TEN FISCAL YEARS
137
TAXABLE
ASSESSED GROSS LESS DEBT
FISCAL ASSESSED VALUATION BONDED SERVICE FUNDS
YEAR POPULATION VALUE (1)PER CAPITA DEBT (2)AVAILABLE
2006 41,395 2,524,364,552$ 60,982$ 58,695,001$ 878,668$
2007 44,117 2,886,637,358 65,431.41 73,395,001 1,329,213
2008 45,710 3,569,284,321 78,085.42 74,955,000 1,224,087
2009 46,787 4,014,755,631 85,809.21 83,105,000 2,530,149
2010 47,865 4,026,893,772 84,130.24 86,310,000 2,274,235
2011 48,902 4,055,948,951 82,940.35 102,595,000 1,976,586
2012 49,543 4,196,184,135 84,697.82 111,975,000 1,749,324
2013 50,513 4,416,008,010 87,423.20 131,190,000 1,109,220
2014 52,214 4,598,213,076 88,064.75 130,085,001 1,268,186
2015 56,798 5,127,918,626 90,283.44 139,380,005 1,489,313
(1) Net of exemptions.
(2) Includes all long-term general obligation debt.
(3) Less debt service funds available.
Sources: City of Georgetown Planning and Development Division and the Georgetown Chamber of Commerce.
Notes: Details regarding the City's outstanding debt can be found in the notes to the financial
statements.
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Page 172 of 231
138
RATIO OF NET RATIO OF GROSS
NET BONDED DEBT BONDED DEBT NET BONDED TOTAL BONDED
BONDED TO ASSESSED TO ASSESSED DEBT PER DEBT PER
DEBT VALUE (3)VALUE (3)CAPITA (3)CAPITA (3)
36,705,188$ 1.45%2.29%886.71$ 1,396.70$
46,457,633 1.61%2.50%1,053.06 1,633.52
52,564,440 1.47%2.07%1,149.95 1,613.01
54,882,326 1.37%2.01%1,173.03 1,722.16
55,291,719 1.37%2.09%1,155.16 1,755.68
73,396,051 1.81%2.48%1,500.88 2,057.55
83,698,631 1.99%2.63%1,689.41 2,224.85
101,604,245 2.30%2.95%2,011.45 2,575.19
128,816,815 2.80%2.80%2,467.09 2,467.09
137,890,692 2.69%2.69%2,427.74 2,427.74 DRAFT
Page 173 of 231
CITY OF GEORGETOWN, TEXAS
COMPUTATION OF DIRECT AND ESTIMATED OVERLAPPING BONDED DEBT
LAST TEN FISCAL YEARS
139
DEBT CITY'S SHARE (2)
PER
TAXING BODY AMOUNT AS OF PERCENT AMOUNT CAPITA (1)
ESTIMATED OVERLAPPING DEBT:
Georgetown I.S.D.204,585,000$ December 31, 2015 88.11%180,269,921$ 3,174$
Williamson County 1,032,015,301 * September 30, 2015 11.61%119,808,697 2,109
Total estimated
overlapping debt 1,236,600,301 24.27%300,078,618 5,282
DIRECT DEBT - City of
Georgetown 130,720,746 September 30, 2015 100.00%130,720,746 2,302
DIRECT AND ESTIMATED
OVERLAPPING DEBT 1,367,321,047$ 430,799,364$ 7,584$
RATIO OF DIRECT AND OVERLAPPING TAX SUPPORTED
DEBT TO TAXABLE ASSESSED VALUATION
Source: Jurisdiction listed.
(1) GISD population - 64,482 (estimate)
Williamson County population - 489,250
City of Georgetown population - 56,798
(2) Information represents the share of the respective debt which are obligations of the citizens
of the City of Georgetown
* Includes Williamson County and Avery Ranch
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CITY OF GEORGETOWN, TEXAS
COMPUTATION OF LEGAL DEBT MARGIN
LAST TEN FISCAL YEARS
140
2015 2014 2013 2012
Debt Limit 57,689,085$ 51,729,897$ 49,680,090$ 47,207,072$
Total net debt applicable to limit (1)6,652,866 6,521,597 8,570,145 7,350,236
Legal debt margin 51,036,219$ 45,208,300$ 41,109,945$ 39,856,836$
Total net debt applicable to limit
as a percentage of debt limit 11.53%12.61%17.25%15.57%
ASSESSED VALUATION 2015 5,127,918,626$
Allowable tax levy for annual debt service purpose:
$1.25 per $100 of assessed valuation, assuming 90% 57,689,085$
collection rate
2015 annual debt service requirements for general obligation debt:
Principal 6,652,866$
Interest and fiscal charges 4,107,267 10,760,133
Legal margin for annual debt service requirements 46,928,952$
NOTE: All taxable property within the City is subject to the assessment levy and collection by the City of a continuing,
direct annual ad valorem tax sufficient to provide for the payment of principal and interest on the Bonds within the
limits prescribed by law. Article XI, Section 5, of the Texas Constitution is applicable to the City, and limits the
maximum ad valorem tax rate to $2.50 per $100 assessed valuation (for all City purposes). The Charter of the City
adopts the provisions of the constitution without further limitation. Under rules promulgated by the Office of the
Attorney General of Texas, such office will not approve tax bonds of the City unless the City can demonstrate its
ability to pay debt service requirements on all outstanding City tax bonds, including the issue to be approved, from
a tax levy of $1.25 per $100 of valuation, based on 90% collection of tax.
(1) The legal margin computation includes the general obligation debt that will be repaid by self-supporting sources
such as the Airport, Stormwater Drainage and Georgetown Transportation Enhancement Corporation (GTEC) funds.
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141
2011 2010 2009 2008 2007 2006
45,629,426$ 45,302,549$ 45,166,001$ 40,154,449$ 32,474,670$ 28,399,101$
8,640,634 8,043,904 7,664,261 7,614,171 5,278,417 4,916,116
36,988,792$ 37,258,645$ 37,501,740$ 32,540,278$ 27,196,253$ 23,482,985$
18.94%17.76%16.97%18.96%16.25%17.31%
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Page 177 of 231
CITY OF GEORGETOWN, TEXAS
REVENUE BOND COVERAGE
UTILITY FUNDS (1)
LAST TEN FISCAL YEARS
142
OPERATING
EXPENSES NET REVENUE
FISCAL ELIGIBLE INTEREST (EXCLUDING AVAILABLE FOR
YEAR REVENUES EARNINGS DEPRECIATION) DEBT SERVICE
2006 66,723,744$ 1,600,113$ 46,356,026$ 21,967,831$
2007 69,197,587 1,408,260 48,565,015 22,040,832
2008 78,404,586 955,680 57,922,907 21,437,359
2009 83,485,213 392,080 58,695,917 25,181,376
2010 84,948,916 116,458 59,828,974 25,236,400
2011 88,605,410 159,888 65,271,517 23,493,781
2012 89,907,801 144,460 66,531,990 23,520,271
2013 86,876,459 118,277 58,803,394 28,191,342
2014 93,979,191 93,850 72,927,251 21,145,790
2015 106,686,101 164,921 78,010,309 28,840,713
Source: Finance and Administration Division.
Notes: (1) Electric, Water and Wastewater only.
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143
DEBT SERVICE REQUIREMENTS
INTEREST AND TIMES
PRINCIPAL FISCAL CHARGES TOTAL COVERAGE
3,049,012$ 2,006,822$ 5,055,834$ 4.35
2,721,700 2,086,849 4,808,549 4.58
3,200,000 2,631,311 5,831,311 3.68
3,640,000 2,338,048 5,978,048 4.21
3,935,000 2,065,384 6,000,384 4.21
3,880,000 1,859,107 5,739,107 4.09
4,255,000 1,742,974 5,997,974 3.92
3,970,000 1,963,653 5,933,653 4.75
15,775,000 1,852,459 17,627,459 1.20
10,920,000 2,457,650 13,377,650 2.16 DRAFT
Page 179 of 231
CITY OF GEORGETOWN, TEXAS
UTILITY SYSTEM CONDENSED STATEMENT OF OPERATIONS (1)
FOR THE LAST TEN FISCAL YEARS
144
2015 2014 2013 2012
Revenues:
Water System 26,358,532$ 24,953,208$ 24,930,408$ 25,026,601$
Electric System 60,870,094 58,017,664 53,780,319 58,403,735
Miscellaneous 14,746,510 4,997,415 4,888,117 3,966,677
Interest Earnings 164,921 93,850 118,277 144,460
Total revenues 102,140,057 88,062,137 83,717,121 87,541,473
Expenses: (1)
Water System 11,885,339 8,561,671 7,737,541 7,053,864
Electric System 8,259,062 7,056,224 7,265,433 8,828,039
Utility Contracts 55,419,233 55,147,284 43,800,420 50,650,087
Total expenses 75,563,634 70,765,179 58,803,394 66,531,990
NET AVAILABLE FOR
DEBT SERVICE 26,576,423$ 17,296,958$ 24,913,727$ 21,009,483$
Notes:
1) Excludes depreciation costs
2) Electric, Water & Wastewater only
Information provided to comply with continuing disclosure requirements of SEC Rule 15c2-12.
Average Annual Principal and Interest Requirements, 2016-2035 5,060,277$
Coverage of Average Requirements by Fiscal Year 2015 Net Income 5.25
Maximum Principal and Interest Requirements, 2016 8,095,273$
Coverage of Maximum Requirements by Fiscal Year 2015 Net Income 3.28
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Page 180 of 231
145
2011 2010 2009 2008 2007 2006
25,896,644$ 20,632,604$ 22,200,768$ 21,424,897$ 18,725,977$ 19,709,559$
57,694,311 59,058,745 56,154,879 51,833,477 42,805,466 41,338,196
2,927,695 2,789,797 2,779,486 5,146,212 7,666,144 5,675,987
159,888 116,458 392,080 955,680 1,408,260 1,600,113
86,678,538 82,597,604 81,527,213 79,360,266 70,605,847 68,323,855
7,708,924 6,677,890 6,875,473 6,249,197 3,166,679 3,192,839
5,554,896 4,821,255 5,270,740 1,230,199 4,275,353 3,360,467
52,007,697 48,329,829 46,549,704 50,443,511 41,122,983 39,802,720
65,271,517 59,828,974 58,695,917 57,922,907 48,565,015 46,356,026
21,407,021$ 22,768,630$ 22,831,296$ 21,437,359$ 22,040,832$ 21,967,829$
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Page 181 of 231
CITY OF GEORGETOWN, TEXAS
UTILITY SYSTEM CONDENSED STATEMENT OF OPERATIONS (2)
FOR THE LAST TEN FISCAL YEARS
146
2015 2014 2013 2012
Utility system (1)457,712,841$ 424,822,231$ 338,199,636$ 313,923,709$
Less:
Accumulated depreciation (110,006,443) (99,974,691) (91,339,365) (82,719,027)
Net value of system 347,706,398 324,847,540 246,860,271 231,204,682
Plus: Construction fund 5,468,908 4,910,605 12,193,462 22,866,932
Net plant 353,175,306 329,758,145 259,053,733 254,071,614
Plus: Working capital 65,108,279 51,655,164 35,992,864 33,419,764
Total 418,283,585 381,413,309 295,046,597 287,491,378
Revenue bond debt (2)79,967,207 74,051,097 59,028,078 59,050,004
CITY'S EQUITY IN SYSTEM 338,316,378$ 307,362,212$ 236,018,519$ 228,441,374$
PERCENTAGE CITY'S
EQUITY IN SYSTEM 80.88%80.59%79.99%79.46%
Notes:
(1) Electric, Water and Wastewater Funds only
(2) Changes in bond ordinances no longer require reservation of interest and sinking or reserve funds for
utility revenue debt.
Information provided to comply with continuing disclosure requirements of SEC Rule 15c2-12.
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Page 182 of 231
147
2011 2010 2009 2008 2007 2006
306,424,774$ 286,216,930$ 273,482,065$ 251,560,756$ 215,276,162$ 185,294,457$
(76,797,760) (67,645,584) (58,659,325) (53,420,721) (51,053,351) (45,184,081)
229,627,014 218,571,346 214,822,740 198,140,035 164,222,811 140,110,376
11,692,027 14,038,615 10,101,805 5,280,337 5,820,263 9,470,135
241,319,041 232,609,961 224,924,545 203,420,372 170,043,074 149,580,511
35,700,091 40,784,075 27,713,059 29,899,639 28,736,708 30,833,629
277,019,132 273,394,036 252,637,604 233,320,011 198,779,782 180,414,140
64,540,000 68,809,999 59,589,999 57,280,000 51,070,000 45,885,000
212,479,132$ 204,584,037$ 193,047,605$ 176,040,011$ 147,709,782$ 134,529,140$
76.70%74.83%76.41%75.45%74.31%74.57% DRAFT
Page 183 of 231
CITY OF GEORGETOWN, TEXAS
DEMOGRAPHIC & ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
148
Per
Capita
Fiscal Personal Personal School Unemployment
Year Population Income Income Enrollment Rate
2006 41,395 1,407,016,050$ 33,990$ 9,400 4.09%
2007 44,117 1,593,550,157 36,121 9,900 3.80%
2008 45,710 1,715,907,690 37,539 10,000 4.10%
2009 46,787 1,711,983,117 36,591 10,000 4.10%
2010 47,865 1,808,004,645 37,773 10,300 5.84%
2011 48,902 1,959,356,434 40,067 10,470 7.08%
2012 49,543 2,090,070,541 42,187 10,396 7.08%
2013 50,513 2,097,602,838 41,526 10,396 5.70%
2014 52,214 2,234,028,204 42,786 10,582 5.30%
2015 56,798 2,211,600,524 38,938 10,924 3.70%
Sources:
Population: City of Georgetown Planning and Development Division.
Per Capita Personal Income: U.S. Dept. of Commerce / Bureau of Economic Analysis
School Enrollment: Georgetown Independent School District.
Unemployment Rate: Texas Workforce Commission, Labor Market and Career Information TRACER.
Notes:
Per capita personal income is for Williamson County and reflects estimates available as of Nov 19, 2015.
Population for 2015 reflects city's population estimate for month ending Sep 30, 2015.
Personal income calculated using city's population estimate and per capita income data.
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Page 184 of 231
CITY OF GEORGETOWN, TEXAS
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
149
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment Employees Rank Employment
Williamson County Govt 1,582 1 2.89%1,300 2 3.28%
Georgetown ISD 1,550 2 2.83%1,420 1 3.59%
City of Georgetown 670 3 1.22%453 6 1.14%
St. David's Hospital 512 4 0.94%600 3 1.51%
Airborn, Inc 482 5 0.88%230 10 0.58%
Southwestern University 450 6 0.82%583 4 1.47%
Wesleyan Homes 340 7 0.62%240 9 0.61%
HE Butt Grocery 283 8 0.52%477 5 1.20%
Caring Home Health 269 9 0.49%- 0.00%
Sun City (Del Webb)170 10 0.31%240 8 0.61%
Walmart 306 7 0.77%
Totals 6,308 11.53%5,849 14.77%
Source: Economic Development Department
2015 2006
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Page 185 of 231
CITY OF GEORGETOWN, TEXAS
FULL TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS
150
2015 2014 2013 2012
Function
General Government
Culture & Recreation
Administration 5.00 3.50 3.50 3.00
Parks 21.50 20.50 20.50 22.50
Recreation 41.50 38.50 38.50 38.50
Rec. Programs 4.00 3.50 3.50 3.00
Library 21.50 21.50 21.50 22.50
Development
Administration - - - -
Planning 9.00 8.00 8.00 11.00
Current Planning - - - -
Long Range Planning - - - -
Inspection Svcs.10.00 10.00 10.00 12.00
Code Enforcement 5.00 4.00 4.00 4.00
Environmental
Environmental Svcs.1.00 1.00 1.00 1.00
Fire Services
Fire Based Paramedic Progra 15.00 - - -
Support Svcs. 13.00 7.00 6.00 7.00
Emergency Svcs. 81.00 86.00 84.00 84.00
General Government
General Government 3.00 2.00 2.00 2.00
City Secretary 5.00 4.00 - -
City Council - - 3.00 3.00
City Manager's Office 4.00 4.50 5.50 3.50
Highways / Streets
Transportation Admin. 3.00 3.00 2.00 2.00
Streets 18.75 18.75 18.75 18.75
Police Services
Administration 4.00 4.00 4.00 5.00
Support Svcs. - - - -
Field Operations 101.50 98.00 98.00 99.00
Animal Svcs. 10.50 10.50 9.25 8.50
Municipal Court 7.00 7.00 6.00 7.00
Fleet Services 8.00 8.00 8.00 6.50
Facilities Maintenance 7.00 7.00 6.00 7.00
Information Technology 18.00 16.00 13.00 12.50
Joint Svcs. 92.00 86.50 81.50 77.50
Water 36.50 18.50 18.50 18.50
Sewer 14.00 14.00 14.00 14.00
El ectric 59.50 56.50 53.50 48.50
Other Enterprises 13.00 13.00 11.00 11.00
Total 632.25 574.75 554.50 552.75
Source: City Finance & Administration Division.
Notes: A full-time employee is scheduled to work 2,080 hours per year (including vacation and sick leave). Full-time
equivalent employment is calculated by dividing total labor hours by 2,080.
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Page 186 of 231
151
2011 2010 2009 2008 2007 2006
- - - - - -
22.50 22.50 22.50 22.50 20.50 21.50
38.50 36.50 36.50 27.50 27.50 25.50
3.00 3.00 3.00 4.00 3.00 3.00
21.50 21.50 21.50 21.50 21.50 17.50
2.00 2.00 2.00 - - -
11.00 11.00 14.00 13.00 14.00 -
- - - - - 9.00
- - - - - 4.00
13.00 13.00 13.00 13.00 12.00 11.00
6.00 6.00 6.00 6.00 6.00 5.50
1.00 1.00 1.00 - - -
- - - - - -
6.00 6.00 6.00 6.00 3.00 3.00
81.00 81.00 72.00 66.00 61.00 56.00
2.00 - - - - -
- - - - - -
2.00 2.00 2.00 2.00 3.00 1.00
5.50 6.00 8.00 8.00 7.50 6.50
1.00 3.00 3.00 3.00 - -
18.75 18.75 18.75 15.75 15.75 14.75
5.00 9.00 10.00 8.00 8.00 8.00
- - 34.00 36.00 26.00 31.00
99.00 95.00 60.00 60.00 56.00 47.00
8.50 8.00 8.00 8.00 7.50 7.50
7.00 7.00 7.00 7.00 7.00 5.00
6.00 6.00 6.00 6.00 6.00 5.00
7.00 7.00 7.00 7.00 5.00 4.00
12.50 12.50 10.50 10.50 10.00 10.00
75.50 74.00 69.00 62.00 58.00 56.00
20.00 18.00 15.00 13.00 16.00 14.00
14.00 12.00 12.00 12.00 13.00 12.00
44.00 47.00 48.00 42.00 39.00 30.00
11.00 11.00 11.00 12.00 12.00 11.00
544.25 539.75 526.75 491.75 458.25 418.75
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Page 187 of 231
CITY OF GEORGETOWN, TEXAS
OPERATING INDICATORS BY FUNCTIONS
LAST TEN FISCAL YEARS
152
Function 2015 2014 2013 2012
Culture and recreation
Recreation Center memberships 11,604 9,901 10,678 13,769
CVB number of visitor inquiries 55,156 54,188 50,617 42,901
Library
Circulation 527,987 559,209 550,683 552,032
Number of patrons added 3,428 2,161 2,446 2,526
Economic Development
Number of proposals generated 56 44 48 38
Community Development
Inspections/Code Enforcement
Number of inspections 31,828 29,818 30,282 21,270
New residential permits issued 718 701 777 664
New commercial permits issued/TFO/Industrial 92 92 61 89
Number of code enforcement violations 14,052 16,213 15,225 11,535
Planning and Development Services
Development applications filed 373 370 313 290
Annexations (in acres)2,022 152 161 61
Fire Services
Number of calls for service 7,084 6,250 6,153 5,706
General Govt
Bond rating - S&P AA+AA+AA+AA+
City Manager's Office
Number of public information requests processed 1,129 871 678 759
Police Services
Number of calls for service 24,744 23,044 22,747 23,018
Number of traffic accidents 2,091 1,940 1,888 1,679
Animal Services
Number of pets impounded 1,889 1,860 1,664 1,670
Number of adoptions 983 904 690 822
Municipal Court
Number of court cases 5,641 7,658 7,833 7,347
Number of warrants served 374 349 398 313
Utility Office
Number of utility customers 38,450 28,400 27,559 26,345
Water
Number of new connects 1,909 1,455 909 705
Average daily water treated (million gallons)15.78 16.18 16.30 15.18
Average daily consumption (million gallons)15.87 12.84 13.20 13.05
Sewer
Number of new connects 1,154 1,295 955 939
Average daily wastewater treated (million gallons)4.62 4.06 4.10 4.21
Electric
kWhs consumed 590,029,360 565,518,133 544,339,879 537,985,801
Number of new connects 1,230 598 484 226
AMR
Total number of work orders completed 1,489 1,554 1,113 826
Total reads by AMR 568,896 542,058 616,296 -
Other Enterprises
Stormwater & Drainage
Number of detention ponds cleaned 454 422 404 372
Number of work orders 489 530 710 552
Airport
Gallons of fuel sold 636,128 648,065 565,851 581,450
Sources: Various City departments
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153
2011 2010 2009 2008 2007 2006
16,044 16,778 18,497 5,487 5,060 4,294
35,749 27,086 38,669 45,044 36,086 37,062
527,746 524,610 496,603 431,294 386,948 347,662
2,184 2,293 2,338 2,514 2,592 1,784
36 31 40 35 51 72
18,383 20,192 21,248 33,198 43,006 47,197
509 550 523 768 902 1,316
97 115 127 77 114 152
11,090 12,295 13,179 10,570 12,928 15,603
284 158 246 344 348 397
703 276 1,005 369 362 8,909
5,674 5,649 5,475 5,321 4,766 4,257
AA+AA+AA+AA AA-AA-
835 997 887 801 773 786
22,161 31,908 34,192 51,033 53,323 48,739
1,525 1,743 1,750 1,837 1,863 1,513
1,560 1,477 1,256 1,500 1,448 1,452
686 601 560 614 611 642
8,902 13,778 13,333 13,275 14,787 13,824
587 693 774 748 557 398
25,563 24,995 24,271 23,678 22,784 21,365
530 447 469 880 1,213 1,281
16.72 11.82 14.44 15.57 10.31 11.88
14.49 10.65 13.14 13.35 8.21 10.30
523 451 444 846 1,422 1,307
4.24 4.43 3.22 3.48 4.27 2.95
547,475,852 518,590,777 490,449,481 501,552,786 441,088,000 419,651,791
477 543 550 999 1,093 1,134
2,419 2,495 2,903 5,141 3,724 6,106
- -- - - 34,781
372 382 300 228 228 228
196 418 376 617 728 705
765,839 636,773 647,736 723,669 721,657 773,340
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Page 189 of 231
CITY OF GEORGETOWN, TEXAS
CAPITAL ASSETS BY FUNCTIONS
LAST TEN FISCAL YEARS
154
Function 2015 2014 2013 2012
Culture and recreation
Parks (developed acres)480 473 473 473
Recreation Centers 1 1 1 1
Senior Centers 1 1 1 1
Libraries 1 1 1 1
Fire Services
Fire stations 5 5 5 5
Fire vehicles 34 29 25 22
Highways and streets
Center line miles 312 310 310 305
Police Services
Police Stations 1 1 1 1
Police vehicles 84 84 87 87
Police motorcycle units 6 6 4 4
Electric
Meters 24,147 22,918 22,660 22,504
Sources: Various City departments and City budget document.DRAFT
Page 190 of 231
155
2011 2010 2009 2008 2007 2006
473 473 473 410 390 380
1 1 1 1 1 1
1 1 1 - - -
1 1 1 1 1 1
4 4 4 3 3 3
18 17 17 17 15 14
295 307 284 269 260 251
1 1 1 1 1 1
93 95 95 95 93 78
4 4 4 4 4 4
22,090 21,711 21,338 20,965 20,179 19,369 DRAFT
Page 191 of 231
CITY OF GEORGETOWN, TEXAS
WATER USAGE (GALLONS)
LAST TEN FISCAL YEARS
156
AVERAGE
DAY PEAK DAY TOTAL
FISCAL USAGE PRODUCTION USAGE
YEAR (000s) (000s) (000s)
2006 12,260 25,600 4,511,000
2007 10,314 19,733 3,764,765
2008 14,490 28,390 5,419,616
2009 11,290 25,870 5,011,889
2010 12,925 24,617 4,732,462
2011 14,024 26,778 5,955,541
2012 16,152 30,058 5,748,912
2013 15,976 28,818 5,121,278
2014 15,987 28,687 4,750,902
2015 15,875 35,394 5,794,201
Source: City of Georgetown
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Page 192 of 231
CITY OF GEORGETOWN, TEXAS
TEN LARGEST WATER CUSTOMERS(1)
FISCAL YEAR ENDED 2015
157
WATER USAGE % OF TOTAL
CUSTOMER (1,000 GALLONS) WATER USAGE
SOUTHWEST MATERIALS 129,947 2.68%
SOUTHWESTERN UNIVERSITY 54,666 1.13%
CITY OF GEORGETOWN 50,746 1.05%
GEORGETOWN ISD 46,595 0.96%
CITICORP OF N AMERICA, INC 43,917 0.91%
SUN CITY TX COMM ASSOC 38,674 0.80%
WILLIAMSON COUNTY 34,858 0.72%
SIMON PROPERTY GROUP 22,586 0.47%
GEORGETOWN HOSPITAL 19,861 0.41%
COLSON & COLSON 18,111 0.37%
TOTAL 459,961 9.50%
Source: City of Georgetown Customer Care fiscal year 2015 figures.
(1) Fiscal year 2015 figures. Based on total consumption of 4,840,010 kgals.
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CITY OF GEORGETOWN, TEXAS
DAILY FLOW (WASTEWATER TREATMENT)
LAST TEN FISCAL YEARS
158
FISCAL
YEAR GALLONS
2006 3,020,000
2007 4,572,400
2008 3,370,000
2009 3,580,000
2010 4,188,000
2011 3,327,000
2012 3,594,000
2013 3,641,000
2014 4,260,000
2015 4,607,964
Source: City of Georgetown
AVERAGE DAILY WASTEWATER FLOW
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Page 194 of 231
CITY OF GEORGETOWN, TEXAS
TEN LARGEST WASTEWATER CUSTOMERS(1)
SEPTEMBER 30, 2015
159
VOLUME
CUSTOMER (1,000 GALLONS) % OF TOTAL
CITICORP OF N AMERICA, INC 39,974 2.38%
SOUTHWESTERN UNIVERSITY 34,365 2.04%
WILLIAMSON COUNTY 27,647 1.64%
GEORGETOWN ISD 25,233 1.50%
GEORGETOWN HOSPITAL 17,825 1.06%
CYPRESS CREEK APTS 15,347 0.91%
INDIAN CREEK APTS 14,738 0.88%
GEORGETOWN PLACE APTS 13,765 0.82%
WESLEYAN HOMES 13,569 0.81%
WATERS EDGE APTS 12,713 0.76%
215,176 12.79%
Source: City of Georgetown
(1) Fiscal 2015 figures. Based on total consumption of 1,681,907 kgals.
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Page 195 of 231
CITY OF GEORGETOWN, TEXAS
VALUATION, EXEMPTIONS AND AD VALOREM TAX DEBT
SEPTEMBER 30, 2015
160
2014/15 Market Valuation Established by Williamson Central Appraisal District
(excluding totally exempt property)5,887,448,886$
Less Exemptions/Reductions at 100% Market Value:759,530,260
2014/15 Taxable Assessed Valuation 5,127,918,626$
City Funded Debt Payable from Ad Valorem Taxes (1)130,085,000$
The Bonds 4,450,000
The Certificates 7,195,000
The Taxable Certificates 6,765,000
Total Debt Payable from Ad Valorem Taxes (1)148,495,000$
Interest and Sinking Fund 8,732,191
Net Debt Payable from Ad Valorem Taxes 139,762,809$
Ratio of Net Tax Supported Debt to Taxable Assessed Valuation (1)2.73%
NOTES:
(1) Includes $3,616,043 of self-supporting debt, which is paid from storm water and airport revenues, and $13,144,297 of self-
supporting debt, which is paid from the City's sales tax levied for economic development pursuant to an interlocal
agreement with the City's Type B Corporation (GTEC). $10,268,352 of self-supporting debt is paid from electric revenues
and water revenues.
2015 Estimated Population - 56,798
Per Capita Taxable Assessed Valuation - $93,765
Per Capita Net Ad Valorem Tax Debt Payable from Ad Valorem Taxes - $2,556DRAFT
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CITY OF GEORGETOWN, TEXAS
TAXABLE ASSESSED VALUATIONS BY CATEGORY
LAST SIX FISCAL YEARS
161
CATEGORY AMOUNT % OF TOTAL AMOUNT % OF TOTAL
Real, Residential, Single-Family 3,919,149,977$ 66.56% 3,383,707,151$ 65.32%
Real, Residential, Multi-Family 180,615,033 3.07%141,539,008 2.73%
Real, Vacant Lots/Tracts 107,717,396 1.83%105,728,114 2.04%
Real, Acreage (Land Only)329,513,434 5.60%274,265,523 5.29%
Real, Farm and Ranch Improvements 10,841,218 0.18%9,762,143 0.19%
Real, Commercial/industrial 959,342,874 16.29%852,941,178 16.46%
Real and Tangible, Personal, Utilities, Other 51,686,900 0.88%41,161,229 0.79%
Tangible Personal, Commercial 234,873,665 3.99%294,627,224 5.69%
Tangible Personal, Industrial 2,048,930 0.03%2,146,190 0.04%
Tangible Personal, Other, Inventory 91,659,459 1.56%74,576,391 1.44%
Total Appraisal Value Before Exemptions 5,887,448,886 100.00% 5,180,454,151 100.00%
Less: Total Exemptions/Reductions 759,530,260 582,241,075
Taxable Assessed Value 5,127,918,626$ 4,598,213,076$
CATEGORY AMOUNT % OF TOTAL
Real, Residential, Single-Family 2,937,372,968$ 65.35%
Real, Residential, Multi-Family 127,646,526 2.84%
Real, Vacant Lots/Tracts 105,493,785 2.35%
Real, Acreage (Land Only)284,418,889 6.33%
Real, Farm and Ranch Improvements 8,628,185 0.19%
Real, Commercial/industrial 737,420,280 16.41%
Real and Tangible, Personal, Utilities, Other 30,152,599 0.67%
Tangible Personal, Commercial 187,188,597 4.16%
Tangible Personal, Industrial 1,744,994 0.04%
Tangible Personal, Other, Inventory 74,536,522 1.66%
Total Appraisal Value Before Exemptions 4,494,603,345 100.00%
Less: Total Exemptions/Reductions 467,710,073
Taxable Assessed Value 4,026,893,272$
2010
20142015
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162
AMOUNT % OF TOTAL AMOUNT % OF TOTAL AMOUNT % OF TOTAL
3,212,802,019$ 64.13% 3,051,782,791$ 62.49% 2,951,917,721$ 62.66%
136,323,871 2.72%134,630,205 2.76%136,781,699 2.90%
110,691,837 2.21%112,194,608 2.30%117,503,406 2.49%
287,098,365 5.73%277,760,619 5.69%280,860,043 5.96%
9,458,303 0.19%7,749,074 0.16%7,748,104 0.16%
838,635,946 16.74%873,539,170 17.89%827,031,630 17.55%
45,546,793 0.91%47,029,662 0.96%45,209,184 0.96%
302,428,949 6.04%315,920,307 6.47%278,224,342 5.91%
2,178,467 0.04%2,281,333 0.05%2,234,106 0.05%
65,047,165 1.30%60,766,941 1.24%63,594,310 1.35%
5,010,211,715 100.00% 4,883,654,710 100.00% 4,711,104,545 99.99%
594,203,705 687,470,575 655,155,594
4,416,008,010$ 4,196,184,135$ 4,055,948,951
2012 20112013
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CITY OF GEORGETOWN, TEXAS
AUTHORIZED BUT UNISSUED GENERAL OBLIGATION BONDS
SEPTEMBER 30, 2015
163
AUTHORIZATION
DATE AMOUNT AMOUNT BEING UNISSUED
PURPOSE AUTHORIZED AUTHORIZED ISSUED USED BALANCE
Roads November 4, 2008 46,000,000$ 15,600,000$ 4,450,000$ 25,950,000$
Parks & Recreation November 4, 2008 35,500,000 7,500,000 - 28,000,000
Roads May 9, 2015 105,000,000 - - 105,000,000
Total 186,500,000$ 23,100,000$ 4,450,000$ 158,950,000$
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CITY OF GEORGETOWN, TEXAS
GENERAL FUND REVENUES AND EXPENDITURE HISTORY
LAST TEN FISCAL YEARS
164
2015 2014 2013 2012
Revenues:
Taxes 27,331,498$ 25,293,544$ 24,522,441$ 22,013,241$
Licenses and Permits 2,002,380 1,932,563 1,536,660 1,236,478
Charges for Services 10,556,447 9,682,702 9,302,816 8,268,169
Fines and Forfeitures 529,920 598,717 670,582 616,815
Miscellaneous and Interest 722,772 682,447 1,460,008 579,060
Total Revenues 41,143,017 38,189,973 37,492,507 32,713,763
Expenditures:
General Government 3,762,714 3,013,544 2,908,971 2,992,852
Development Services 2,148,991 2,003,688 1,579,575 1,890,481
Parks and Recreation 9,156,876 8,401,551 7,945,906 7,183,369
Fire Services 10,595,388 9,455,714 8,638,166 7,590,667
Police Services 12,899,092 11,687,498 11,471,418 10,498,193
Georgetown Utility Systems/Streets 9,281,051 9,435,835 8,236,375 8,247,315
Total Expenditures 47,844,112 43,997,830 40,780,411 38,402,877
Excess (Deficiency) of
Revenues Over Expenditures (6,701,095) (5,807,857) (3,287,904) (5,689,114)
Budgeted Transfers In 7,720,944 6,964,508 6,655,673 6,200,518
Budgeted Transfers Out (1,188,673) (2,034,075) (949,076) (34,641)
Net Increase (Decrease)(168,824) (877,424) 2,418,693 476,763
Fund Equity at Beginning of Year 12,172,679 13,050,103 10,631,410 10,154,647
Fund Equity at End of Year 12,003,855$ 12,172,679$ 13,050,103$ 10,631,410$
Source: City's Audited Financial Statements.
Fiscal Year Ending September 30,
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165
2011 2010 2009 2008 2007 2006
21,335,893$ 19,336,126$ 18,508,353$ 18,214,532$ 16,113,563$ 14,343,981$
890,948 841,392 791,882 1,158,433 1,527,886 1,723,082
8,082,889 7,882,093 7,682,367 2,193,590 1,700,490 941,718
762,923 958,792 889,367 1,013,699 976,538 846,010
614,138 515,814 930,774 1,872,238 1,380,063 964,980
31,686,791 29,534,217 28,802,743 24,452,492 21,698,540 18,819,771
3,384,950 3,087,317 3,129,127 2,738,903 2,696,325 2,152,667
2,195,537 2,088,809 2,213,899 2,411,971 2,572,746 2,112,845
7,289,676 6,902,305 6,677,760 5,564,579 4,741,777 4,330,337
7,011,366 6,694,350 6,597,024 5,271,624 4,783,187 4,078,796
10,060,311 9,897,919 9,873,237 8,915,180 8,015,663 6,918,948
7,347,201 6,623,628 6,524,677 2,768,367 1,739,495 1,758,289
37,289,041 35,294,328 35,015,724 27,670,624 24,549,193 21,351,882
(5,602,250) (5,760,111) (6,212,981) (3,218,132) (2,850,653) (2,532,111)
6,079,801 6,356,907 6,515,884 6,687,060 5,162,236 5,749,597
(85,022) (1,342,361) (1,737,715) (2,091,633) (702,697) (1,732,126)
392,529 (745,565) (1,434,812) 1,377,295 1,608,886 1,485,360
9,762,118 10,507,683 11,942,495 10,565,200 8,956,314 7,470,954
10,154,647$ 9,762,118$ 10,507,683$ 11,942,495$ 10,565,200$ 8,956,314$
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CITY OF GEORGETOWN, TEXAS
MUNICIPAL SALES TAX HISTORY
LAST TEN FISCAL YEARS
166
FISCAL
YEAR % 0F EQUIVALENT OF
ENDED TOTAL AD VALOREM AD VALOREM PER TAX
9/30 COLLECTED TAX LEVY TAX RATE CAPITA LEVY RATE
2006 6,056,507$ 66.18% 0.2292 146 9,151,851$ 0.3463
2007 6,761,872 60.16% 0.2210 153 11,239,704 0.3673
2008 7,310,027 55.40% 0.1975 160 13,195,606 0.3566
2009 6,943,036 46.67% 0.1662 148 14,877,893 0.3562
2010 7,454,806 50.14% 0.1786 156 14,867,340 0.3562
2011 7,803,863 52.41% 0.1867 160 14,889,961 0.3562
2012 8,277,502 49.10% 0.1903 167 16,856,914 0.3875
2013 9,326,554 50.78% 0.2082 185 18,367,332 0.4100
2014 10,984,723 53.24% 0.2340 210 20,632,709 0.4395
2015 11,296,645 49.55% 0.2150 199 22,799,091 0.4340
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CITY OF GEORGETOWN, TEXAS
MONTHLY & VOLUMETRIC WATER RATES
SEPTEMBER 30, 2015
167
Customer
Meter Size Inside City Outside City
5/8 inch 15.50$ 18.50$
3/4 inch 23.00 27.50
1 inch 38.50 46.00
1 1/2 inch 76.50 91.50
2 inch 122.50 146.50
3 inch 245.50 293.50
4 inch 383.50 458.50
6 inch 766.50 916.50
8 inch 1,226.50 1,466.50
Non-Potable Water Rates:
Cost per thousand gallons 1.05$ 1.05$
Nonresidential Water Rates:
Cost per thousand gallons 2.40$
Irrigation Meter, cost per thousand gallons 4.00$
Residential Water Rates
1,000 Gallons Volumetric Rate
0 - 10 1.75$
11 - 20 2.40
21 - 40 4.00
41 - 60 6.50
61 and over 8.50
Source: City of Georgetown
Note. Rates effective January 1, 2014
Customer Charge per Month
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Page 205 of 231
CITY OF GEORGETOWN, TEXAS
MONTHLY WASTEWATER RATES
SEPTEMBER 30, 2015
168
RESIDENTIAL AND SMALL COMMERCIAL
Net Monthly Rate:
Flat Rate Inside City Limits:29.25$ per month
Flat Rate Outside City Limits:33.60 per 1,000 gallons
Low income residential discount: 20% below current flat rate for qualifying household
COMMERICIAL
Net Monthly Rate:
a. Inside City Limits
1. Customer Charge 44.25 per month
2. Volumetric Charge* 2.35 per 1,000 gallons
b. Outside City Limits
1. Customer Charge 50.90 per month
2. Volumetric Charge* 2.70 per 1,000 gallons
LARGE COMMERCIAL
Net Monthly Rate:
a. Inside City Limits
1. Customer Charge 78.60 per month
2. Volumetric Charge* 2.35 per 1,000 gallons
b. Outside City Limits
1. Customer Charge 90.40 per month
2. Volumetric Charge* 2.70 per 1,000 gallons
HIGH STRENGTH COMMERCIAL
Net Monthly Rate:
a. Inside City Limits
1. Customer Charge 44.25 per month
2. Volumetric Charge* 3.70 per 1,000 gallons
b. Outside City Limits
1. Customer Charge 50.90 per month
2. Volumetric Charge* 4.30 per 1,000 gallons
MULTIFAMILY
Net Monthly Rate:
a. Inside City Limits
1. Customer Charge 105.15 per month
2. Volumetric Charge* 2.35 per 1,000 gallons
b. Outside City Limits
1. Customer Charge 120.90 per month
2. Volumetric Charge* 2.70 per 1,000 gallons
Source: City of Georgetown
Notes: Rates effective April 1, 2007
The volumetric charges are calculated using the actual water consumption billed per month.
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CITY OF GEORGETOWN, TEXAS
MONTHLY ELECTRIC RATES
SEPTEMBER 30, 2015
169
All Customers
Purchased Power Cost Adjustment:$0.0001 per kWh
Residential Sales Tax:2.00% of total electric charges; outside City limits: None
Commercial Sales Tax:8.25% of total electric charges; outside City limits: 6.25%
Residential Service
Customer Charge:$20.00 per month
Energy Charge:$0.0939 per kWh
Small General Service
Customer Charge:$45.00 per month
Energy Charge:$0.0883 per kWh
School Charge
Customer Charge:$175.00 per month
Energy Charge:$0.1131 per kWh
Water & Wastewater Pumping Service
Customer Charge:$165.00 per month
Energy Charge:$0.0516 per kWh
Large General Service
Customer Charge:$20.00 per month
Demand Charge:$8.45 per kWh
Energy Charge:$0.0713 per kWh
Minimum Bill:$442.50
Industrial
Customer Charge:$250.00 per month
Demand Charge:$10.00 per kWh
Energy Charge:$0.0644 per kWh
Minimum Bill:$5,250.00
Large Industrial Service
Customer Charge:$350.00 per month
Demand Charge:$7.50 per kWh
Energy Charge:$0.0661 per kWh
Minimum Bill:$15,350.00
Municipal Service
Customer Charge:$125.00 per month
Energy Charge:$0.0606 per kWh
Minimum Bill:$125.00
Lighting Service High Pressure Sodium Municipal Street Retail Street
100 Watt per light (35 kWh)$8.50 per month $5.09 per month $5.26 per month
200 Watt per light (71 kWh)$14.50 per month $9.29 per month $9.75 per month
250 Watt per light (86 kWh)$16.70 per month $11.13 per month $11.64 per month
400 Watt per light (137 kWh)$23.50 per month $17.33 per month $18.17 per month
The City offers a wind powered energy rate for residential and small commercial customers. The rate for wind
power energy is $1.50/block (each block consists of 100 kWh), subject to a 1 block minimum and a 5 block
maximum. The City also offers credits for electric users who agree to curtail power upon the request of the city
as well as experimental interruptible power service. Currently, the City's water and wastewater plants are the only
entities taking advantage of the curtailable power credit.
Source: City of Georgetown
Effective November 1, 2013
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COMPLIANCE SECTION
DRAFT
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AN INDEPENDENT MEMBER OF
BAKER TILLY INTERNATIONAL
WEAVER AND TIDWELL, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS
1601 SOUTH MOPAC EXPRESSWAY, SUITE D250, AUSTIN, TX 78746
P: 512.609.1900 F: 512.609.1911
170
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Georgetown, Texas
We have audited, in accordance with the auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the governmental activities, the business-type activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of
Georgetown, Texas (the City), as of and for the year ended September 30, 2015, and the related notes to the
financial statements, which collectively comprise the City’s basic financial statements and have issued our report
thereon dated February 24, 2016.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over
financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for
the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion
on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of
the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will
not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to
merit attention by those charged with governance.
Our consideration of internal control over financial reporting was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting
that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant
deficiencies may exist that were not identified. However, we did identify deficiencies in internal control, described in
the accompanying schedule of findings and questioned costs as 2015-002, that we consider to be a material
weakness, and others, described as 2015-001, that we consider to be a significant deficiency.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our
audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing Standards.
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Page 210 of 231
To the Honorable Mayor and
Members of the City Council
City of Georgetown, Texas
171
Management’s Response to Findings
Management’s response to the findings identified in our audit are described in the accompany schedule of findings
and questioned costs. Management’s response was not subjected to the auditing procedures applied in the audit of
the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards
in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any
other purpose.
WEAVER AND TIDWELL, L.L.P.
Austin, Texas
February 24, 2016
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AN INDEPENDENT MEMBER OF
BAKER TILLY INTERNATIONAL
WEAVER AND TIDWELL, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS
1601 SOUTH MOPAC EXPRESSWAY, SUITE D250, AUSTIN, TX 78746
P: 512.609.1900 F: 512.609.1911
172
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM,
AND REPORT ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH
OMB CIRCULAR A-133
To the Honorable Mayor and
Members of the City Council
City of Georgetown, Texas
Report on Compliance for Each Major Federal Program
We have audited the City of Georgetown, Texas’ (the City’s) compliance with the types of compliance requirements
described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that could
have a direct and material effect on each of the City’s major federal programs for the year ended September 30,
2015. The City’s major federal programs are identified in the summary of auditor’s results section of the
accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our
audit of the types of compliance requirements referred to above. We conducted our audit of compliance in
accordance with auditing standards generally accepted in the United States of America; the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States;
and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and
OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City’s
compliance with those requirements and performing such other procedures, as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.
However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above
that could have a direct and material effect on each of its major federal programs for the year ended September 30,
2015.
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with
the types of compliance requirements referred to above. In planning and performing our audit of compliance, we
considered the City’s internal control over compliance with the types of requirements that could have a direct and
material effect on each major federal program as a basis for designing auditing procedures that are appropriate in the
circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test
and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an
opinion on the effectiveness of the City’s internal control over compliance.
DRAFT
Page 212 of 231
To the Honorable Mayor and
Members of the City Council
City of Georgetown, Texas
173
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A
material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control
over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federal program will not be prevented, or detected and corrected on a timely basis. A significant
deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance with a type of compliance requirement of a federal program that is less severe than a material weakness
in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control over compliance that might be material
weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that
we consider to be material weaknesses. However material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of OMB Circular A-133.
Accordingly, this report is not suitable for any other purpose.
WEAVER AND TIDWELL, L.L.P.
Austin, Texas
February 24, 2016
DRAFT
Page 213 of 231
CITY OF GEORGETOWN, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED SEPTEMBER 30, 2015
174
SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
An unmodified opinion was issued on the financial statements.
Internal control over financial reporting:
• Material weakness(es) identified? X Yes No
• Significant deficiencies identified that are not considered to be
material weakness(es)? X Yes None reported
• Noncompliance material to financial statements noted? Yes X No
Federal Awards
Internal control over major programs:
• Material weakness(es) identified? Yes X No
• Significant deficiencies identified that are not considered to be
material weakness(es)? Yes X None reported
An unmodified opinion was issued on compliance for
major programs.
• Any audit findings disclosed that are required to be reported in
accordance with section 510(a) or Circular A-133? Yes X No
Identification of major programs:
20.205 Highway Planning and Construction
• Dollar threshold used to distinguish between type A and type
B programs? $300,000
Auditee qualified as low-risk auditee? X Yes No
DRAFT
Page 214 of 231
CITY OF GEORGETOWN, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS – CONTINUED
YEAR ENDED SEPTEMBER 30, 2015
175
SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2015-001 – Accrual of Non-routine Transactions
Criteria or Specific Requirement:
In accordance with accounting principles generally accepted in the United States of America, and the
accrual basis of accounting, expenditures should be recognized when the related fund liability is incurred.
Condition:
During the course of the audit, we identified certain instances of non-routine expenditures for legal and
contract matters that were not appropriately accrued into the appropriate period.
( ) Compliance finding ( X ) Significant deficiency ( ) Material weakness
Context:
The auditors noted this condition during testing of capital projects and accrued liabilities.
Effect:
Accruals of approximately $1,200,000 were not recorded for expenditures incurred prior to September 30,
2015.
Cause:
Non-routine transactions can often result in the need to accrue or recognize expenditures prior to receipt of
an actual invoice, which can be delayed by vendors, or retained at a department level, resulting in those
responsible for financial reporting not being aware that an accrual is necessary.
Recommendation:
We recommend that the City implement a process in which those responsible for financial reporting check
with all project managers and department heads to verify that all appropriate non-routine accruals have been
made, including those for which an actual invoice has not yet been received.
Views of Responsible Officials and Planned Corrective Actions:
Management acknowledges this finding, but believes this to be an isolated incident. Efforts are made in the
financial reporting process to gather all necessary information to record accruals into the appropriate period.
Moving forward, management will better educate those outside of the accounting function about the
importance of providing this information, so that costs can be appropriately recognized.
Finding 2015-002 – Capture of Costs and Contributions of Electric Fund Assets
Criteria or Specific Requirement:
In accordance with accounting principles generally accepted in the United States of America, and the
accrual basis of accounting, costs associated with the construction of capital assets for the use of the
general government should be capitalized. Further, the value of developer’s contribution of capital assets
should be capitalized upon contribution to the general government. The City should maintain a system to
track these cost so that the financial statements will accurately reflect these amounts in the periods in which
the assets are constructed or contributed.
Condition:
During the course of the audit, we were notified by management that an adjustment to previously reported
capital asset balances in the Electric Fund should be restated by $15,322,079.
( ) Compliance finding ( ) Significant deficiency ( X ) Material weakness
Context:
The City periodically engages a third-party engineering firm to retroactively accumulate the cost basis of the
electric system, including developer’s contributions. The City received its most recent such report in the
year ended September 30, 2015. The City’s previous adjustment was recorded in the year ended
September 30, 2012.
DRAFT
Page 215 of 231
CITY OF GEORGETOWN, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS – CONTINUED
YEAR ENDED SEPTEMBER 30, 2015
176
SECTION II – FINANCIAL STATEMENT FINDINGS – continued
Finding 2015-002 – Capture of Costs and Contributions of Electric Fund Assets – continued
Effect:
The City’s capital asset balance in the Electric Fund was understated at September 30, 2014 by
$15,322,079.
Cause:
The City has not implemented an internal system to track all costs and developer contributions of Electric
Fund capital assets, such that they can be included in the appropriate reporting period. The City has made
the decision to engage a third-party to assist them in making these adjustments periodically.
Recommendation:
We recommend that the City implement a process that will appropriately track costs and contributions of
capital assets timely, such that they can be reported in the period the costs are incurred or assets are
contributed.
Views of Responsible Officials and Planned Corrective Actions:
Up until this point, management has made the conscience decision that recording these costs and
contributions in a later period, after the third-party study is completed, does not materially misstate the
financial statements. The restatement to the Electric Fund represents an increase to previously reported
assets of approximately 14%. However, due to the nature and users of the Electric Fund, management
does not believe that this change would materially impact any decisions or analysis using the Electric Fund’s
financials. Management has made a commitment to re-visit this position, and make a determination of
whether a change to current policy is appropriate.
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
NONE
SECTION IV – SCHEDULE OF PRIOR AUDIT FINDINGS AND QUESTIONED COSTS
Finding 2014-01 - Schedule of Expenditures of Federal Awards
Criteria or Specific Requirement:
In accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, the auditee shall prepare a Schedule of Expenditures of Federal Awards (SEFA) to include
all federal award amounts expended, properly identify the Catalog of Federal Domestic Assistance (CFDA)
numbers, and properly identify awards as belonging to clusters, as applicable.
Condition:
During the course of the audit, we identified awards not reported properly on the SEFA as to the amount
expended.
( X ) Compliance finding ( X ) Significant deficiency ( ) Material weakness
Context:
The auditors noted this condition during the review of the initial SEFA and testing the underlying accounting
records supporting the amounts recorded.
Effect:
Federal expenditures were not properly recorded on the initial SEFA received. In order to properly select
those programs which will be tested as major federal programs in accordance with OMB Circular A-133, the
auditors require complete and accurate information to be reported on the SEFA. If not done properly, this
could lead to non-compliance for federal awards and possible financial statement misstatement.
DRAFT
Page 216 of 231
CITY OF GEORGETOWN, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS – CONTINUED
YEAR ENDED SEPTEMBER 30, 2015
177
SECTION IV – SCHEDULE OF PRIOR AUDIT FINDINGS AND QUESTIONED COSTS – continued
Finding 2014-01 - Schedule of Expenditures of Federal Awards – continued
Cause:
As a result of the expenditures incurred as part of the Airport Project Participation Agreement grant being
incurred on behalf of the City by a State agency, the City did not properly identify all of the expenditures
incurred for this grant.
Status:
The City communicated with granting agencies during the year to determine amounts to be appropriately
presented on the SEFA.
SECTION V – CORRECTIVE ACTION PLAN
NONE
DRAFT
Page 217 of 231
CITY OF GEORGETOWN, TEXAS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015
178
Federal Grantor/Federal Pass-Through Federal
Pass-Through Grantor/CFDA Entity Identifying Program
Program Title Number Number Expenditures
BUREAU OF JUSTICE ASSISTANCE
Direct Program:
Bulletproof Vest Program 16.607 KXPIIIA 4,552$
Total Bureau of Justice Assistance 4,552
Department of Transportation / Federal Highway Administration (FHWA)
Passed through Texas Department of Transportation:
* Highway Planning & Construction 20.205 CSJ-2211-01-019 532,903
* Highway Planning & Construction 20.205 CSJ-0015-17-026 153
Total Department of Transportation / Federal Highway Administration (FHWA)533,056
Federal Aviation Administration
Passed through Texas Department of Transportation-Aviation Division:
Airport Project Participation Agreement 20.106 1214GRGTN 553
Airport Project Participation Agreement 20.106 1314GRGTN 31,553
Airport Project Participation Agreement 20.106 1414GRGTN 1,045,726
Total Federal Aviation Administration 1,077,832
National Highway Traffic Safety Administration
Passed through Texas Department of Transportation:
STEP Comprehensive 20.600 2015-Georgeto-S-1YG-0079 2,196
Total National Highway Traffic Safety Administration 2,196
U.S. DEPARTMENT OF HOMELAND SECURITY
Passed through Federal Emergency Management Agency:
Prehazard Mitigation 97.047 LPDM-2008-010 2,108
Total U.S. Department of Homeland Security 2,108
U.S. DEPARTMENT OF INTERIOR
Passed through Texas Historical Commision:
Citizens Memorial Cemetery Survey 15.904 TX-14-025 12,000
Total U.S. Department of Interior 12,000
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Passed through Williamson County:
Community Development Block Grant 14.218 065P Georgertown 156,150
Total U.S. Department of Housing and Urban Development 156,150
TOTAL EXPENDITURES OF FEDERAL AWARDS 1,787,894$
* Clustered Programs
DRAFT
Page 218 of 231
CITY OF GEORGETOWN, TEXAS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015
179
NOTE 1. GENERAL
The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal
awards of the City of Georgetown, Texas (the City). The City’s reporting entity is defined in Note 1 to the City’s
financial statements. Federal awards received directly from federal agencies as well as federal awards passed
through other government agencies are included in the respective schedule.
NOTE 2. BASIS OF ACCOUNTING
The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of
accounting, which is described in Note 1 to the City’s financial statements.
NOTE 3. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Grant expenditures reports as of September 30, 2015, which have been submitted to grantor agencies will, in
some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are
typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree
at termination of the grant, as the discrepancies noted are timing differences.
DRAFT
Page 219 of 231
DRAFT
Page 220 of 231
City of Georgetown, Texas
City Council Workshop
Marc h 8, 2016
SUBJECT:
P resentation regarding the FY2017 Budget Calendar and P rocess – P aul Diaz, Budget Manager
ITEM SUMMARY:
Overview of the budget calendar and process for FY 20 17 .
FINANCIAL IMPACT:
None
SUBMITTED BY:
P aul Diaz, Budget Manager
ATTACHMENT S:
Description
Bud get Adop tion C alendar
Bud get Adop tion C alendar and Areas of Fo c us
Page 221 of 231
2016/17 CITY OF GEORGETOWN
PROPERTY TAX AND BUDGET ADOPTION CALENDAR
As of March 2016
Feb 23 City Council WORKSHOP
March 8 City Council WORKSHOP
- Discuss Budget Calendar and Process
March 22 City Council WORKSHOP
-Update on Council Goal/strategies
-Emergency Medical Services update
April 12 City Council WORKHSOP
-No Budget items
April 26 City Council WORKSHOP
-Budget Outlook – revenue assumptions & forecast, budget initiatives
-Fiscal and Budgetary Policy Review
May 10 City Council WORKSHOP
-Review/discuss recommendations for compensation & benefits
May 24 City Council WORKSHOP
-Review/discuss proposed 5-Year GCP CIP (Parks, Downtown, Facilities)
-Review/discuss proposed capital maintenance and internal service funds
June 14 City Council WORKSHOP
-Review of Sidewalks
June 28 City Council WORKSHOP
-Review/discuss proposed 5-Year CIP (Utilities, Transportation)
July 12-13 City Council WORKSHOP and SPECIAL MEETING (early start each day)
- Budget Work Sessions – detail review, operational impacts/growth, new initiatives,
funding/revenue update
July 22 Property Tax Rolls are certified
July 26 City Council WORKSHOP
-Review/discuss City Manager’s Proposed 2016/17 Budget
Page 222 of 231
-Set “maximum” tax rate for 2017 and set public hearing dates to comply with Texas
Truth in Taxation legislation
August 9 City Council REGULAR MEETING
- 1st public hearing on tax rate
August 16 City Council SPECIAL MEETING
-2nd public hearing on tax rate
-public hearing on budget
August 17 Publish 2nd Public Notice on Tax Rate (for hearing)
August 23 City Council REGULAR MEETING
-Resolution to ratify tax rate
-1st readings – ordinances for tax rate, administrative departments, budget
-Review and approval of proposed GTEC, GEDCO budgets
September 9 City Council REGULAR MEETING - 2nd Reading Tax and Budget Ordinances
Page 223 of 231
Budget Adoption Calendar and Areas of FocusBudget Adoption Calendar and Areas of FocusBudget Adoption Calendar and Areas of FocusBudget Adoption Calendar and Areas of Focus
Fiscal and Budgetary Policy Economic Forecast & Revenue Assumptions Budget Initiatives & Issues
Compensation & Benefits Internal Service Funds Capital Improvement O&M
5 Year CIP (GUS) 5 Year CIP (Trans) 5 Year CIP (GCP)
Review of Sidewalks Review of Transit Operational Impacts/Growth
Funding Opportunities New Initiatives Tax Impacts
Page 224 of 231
City of Georgetown, Texas
City Council Workshop
Marc h 8, 2016
SUBJECT:
Council conside ratio n and direction concerning the pro posed 2016 Street Maintenance -- Mark Miller, Transportation
Services Manage r, Edward G. Polasek, AICP, Transportatio n Services Director and Jim Briggs, General Manager of
Utilities
ITEM SUMMARY:
At the February 2 3rd Council wo rkshop on P avement Maintenance, the re were que stio ns conce rning the co st difference
between the different paving processes and how this cost difference wo uld affect the c urrent and future Capital
maintenance proje c ts. Council asked for a cost scenario of utilizing only the Cutler process. Council also expressed an
interest in knowing the implications of replacing all single course chip seal in the future CIP s with two course chip se al.
Cutl er Onl y Scenar i o:
The Cutler process at $110,000 per lane mile repeated every 10 years would require 7 million do llars annually. An
additional $500,000 annually would be needed for crack sealing and patching. A large percentage o f stre ets in o ld
Georgetown are not candidates for Cutler and would require additional rehabilitatio n at $1 41 ,00 0 per lane mile.
Tw o course onl y sc enari o :
Current cost for in-house single chip seal is $174 ,00 0 fo r 14 .42 lane miles
Estimated cost for 2 01 6 co ntracted single chip seal is $34 1,0 00 for 13.64 lane miles
Estimated co st for 2016 contracted two course chip seal, in lieu o f single c ourse chip seal is $578,000 fo r 13.64 lane
miles
Estimated cost for 2 01 7 co ntracted single chip seal is $39 5,0 00 for 15.80 lane miles
Estimated co st for 2017 contracted two course chip seal, in lieu o f single c ourse chip seal is $671,000 fo r 15.80 lane
miles
The amount o f work performed by in-house fo rc e s will be reduced in half as the two course doubles the effort and time.
The remaining half will be added to the contrac ted po rtion. This would result in an additio nal cost of $376,000 that
would be added to the 20 16 scope of work for the c ontacted portion of the chip seal co ntract.
Replacing the single with double chip will require an additional $889,000 ($613,0 00 for 2 01 6 and $276,000 for 201 7) to
the budget to c ove r the same proposed roadways or a reduction in scope of the 20 16 and 2 01 7 CIP maintenance. As in
the Cutler proc e ss, so me streets may need evaluation as to drainage impacts.
A re duction in scope require d evaluating the roads for the best benefit to the syste m. Map attachments are inc luded
showing the reduction in sco pe and streets selected for the two course treatment in 20 16 and 2017. The impact to the
2016 in-ho use chip seal work wo uld result in the reductio n of the pro posed 14 .4 lane miles in 2 01 6 to 5.46 lane mile s.
The impact to the 2 01 6 contracted chip se al work would re sult in o nly 5.53 lane miles o f treatment compared to 1 3.6 4
lane miles as planne d. Fo r 2017 co ntracted chip seal work, the reduction wo uld result in only 6 .4 lane miles of treated
streets compare d to the pro posed 15.80 lane mile s.
Reducing the system coverage to 26 .47 lane mile s per year will result in declining OCI (overall co nditio n index) sco re s
as the percentage of streets maintained is reduce d.
STAF F RECOMMENDATION :
P roceed with the existing proposed 2016 CIP project list as appro ved in budget with the exception o f applying an
additional fast set applic atio n to single chip seals applied in 2015. This will further minimize shelling o f excess
aggregate and pro vide additional time to evaluate the longevity and performance of this pro cess.
FINANCIAL IMPACT:
n/a
Page 225 of 231
SUBMITTED BY:
Jana Kern on behalf o f Mark Miller
ATTACHMENT S:
Description
Year 2 - B2016
Year 2 - B2016 Rev 1
Year 3 - B2017
Year 3 - B2017 Rev 1
Page 226 of 231
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C.R. 265
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GEORGETOWN, TEXAS 78626
CITY OF GEORGETOWN, TEXAS
BY
APPROVED BY
DESIGNED BY
DRAWN BY
PROJECT NO.
DATE
REVISIONDATENO.
Sean Iliff
14-118
Alvin R. Sutton III, P.E.
PROPOSED STREET REHABILITATION - 5 YEAR C.I.P.
WORK PLAN YEAR 2
BUDGET YEAR 2016
0
HORIZONTAL SCALE IN FEET
2000 4000
SHEET
NO. YR-02
OF 5 SHEETS
DESIGN
SET C 2015 Kasberg, Patrick & Associates, LP
KPA Firm Registration Number F-510
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GEORGETOWN, TEXAS 78626
CITY OF GEORGETOWN, TEXAS
BY
APPROVED BY
DESIGNED BY
DRAWN BY
PROJECT NO.
DATE
REVISIONDATENO.
Sean Iliff
14-118
Alvin R. Sutton III, P.E.
PROPOSED STREET REHABILITATION - 5 YEAR C.I.P.
WORK PLAN YEAR 2 - REVISION 01
BUDGET YEAR 2016
0
HORIZONTAL SCALE IN FEET
2000 4000
SHEET
NO. YR-02
OF 5 SHEETS
DESIGN
SET C 2015 Kasberg, Patrick & Associates, LP
KPA Firm Registration Number F-510
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Plotted By:
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Page 228 of 231
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C.R. 265
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F.M. 22
4
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C.R. 11
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GEORGETOWN, TEXAS 78626
CITY OF GEORGETOWN, TEXAS
BY
APPROVED BY
DESIGNED BY
DRAWN BY
PROJECT NO.
DATE
REVISIONDATENO.
Sean Iliff
14-118
Alvin R. Sutton III, P.E.
PROPOSED STREET REHABILITATION - 5 YEAR C.I.P.
WORK PLAN YEAR 3
BUDGET YEAR 2017
0
HORIZONTAL SCALE IN FEET
2000 4000
SHEET
NO. YR-03
OF 5 SHEETS
DESIGN
SET C 2016Kasberg, Patrick & Associates, LP
KPA Firm Registration Number F-510
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C.R. 11
1
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C.R. 15
2
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7
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GEORGETOWN, TEXAS 78626
CITY OF GEORGETOWN, TEXAS
BY
APPROVED BY
DESIGNED BY
DRAWN BY
PROJECT NO.
DATE
REVISIONDATENO.
Sean Iliff
14-118
Alvin R. Sutton III, P.E.
PROPOSED STREET REHABILITATION - 5 YEAR C.I.P.
WORK PLAN YEAR 3 REVISION 01
BUDGET YEAR 2017
0
HORIZONTAL SCALE IN FEET
2000 4000
SHEET
NO. YR-03
OF 5 SHEETS
DESIGN
SET C 2016Kasberg, Patrick & Associates, LP
KPA Firm Registration Number F-510
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Plot Date:
----
Plotted By:
SILIFF
Page 230 of 231
City of Georgetown, Texas
City Council Workshop
Marc h 8, 2016
SUBJECT:
Sec. 551.071: Consul tati on w i th Attorney
- Advice from attorney about pending o r co ntemplated litigation and other matters o n which the attorney has a duty to
advise the City Council, including agenda items
Sec. 551.072: De l i berati o n Regardi ng Real P ro perty
- Deliberation concerning the acquisition of real pro perty fro m San Gabriel Storage Systems Venture in connectio n with
the Rivery Blvd. Extensio n P roject
Sec. 551.074: Personnel Matters
- City Manager, City Attorney, City Sec re tary and Municipal Judge: Consideratio n of the appointment, employme nt,
evaluation, reassignment, duties, discipline, or dismissal
Sec. 551.087: De l i berati o n Regardi ng Economi c Devel opment Negoti ati ons
- P roject Mesa
- P roject Voyager
ITEM SUMMARY:
FINANCIAL IMPACT:
TBD
SUBMITTED BY:
Page 231 of 231