FY2018. RobinsonTexas.org

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1 City of Robinson, Texas FY2018 ANNUAL BUDGET FISCAL YEAR 10/1/2017 to 9/30/2018 RobinsonTexas.org

2 City of Robinson Fiscal Year Budget Cover Page July 31, 2017 This budget will raise more revenue from property taxes than last year's budget by an amount of $229,539, which is a 6.27 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $56,959. The members of the governing body voted on the budget as follows: FOR: AGAINST: Bert Echterling, Mayor Jimmy Rogers Steve Janics James Mastergeorge, Mayor Pro-Tem Jeremy Stivener Steven Tindell PRESENT and not voting: ABSENT: Vernon Leuschner Property Tax Rate Comparison Property Tax Rate: $ /100 $ /100 Effective Tax Rate: $ /100 $ /100 Effective Maintenance & Operations Tax Rate: $ /100 $ /100 Rollback Tax Rate: $ /100 $ /100 Debt Rate: $ /100 $ /100 Total debt obligation for Robinson secured by property taxes is $38,325,000. This includes $26,710,000 of outstanding municipal debt obligations considered selfsupporting. Self-supporting debt is currently secured by water and wastewater revenues. In the event such amounts are insufficient to pay debt service, the City will be required to assess an ad valorem tax to pay such obligations. Fiscal Year Debt Service Requirements: Tax Supported Debt - $11,675,000 Self-Supporting Debt - $26,710,00

3 City of Robinson, Texas City Leadership City Officials Bert Echterling Mayor Vernon Leuschner James Mastergeorge Council Member Mayor-Pro Tem Steve Janics Jimmy Rogers Council Member Council Member Jeremy Stivener Steven Tindell Council Member Council Member Senior Staff Craig Lemin City Manager Destiny DeLillo Karen Sanchez Finance Director Jana Lewellen City Secretary Dale Pattillo Community Services Director Kim West Human Resources Director Justin French Planning & Development Communications Director Jeff Lewellen Interim Chief of Police Greg Hobbs Utility Services

4 City of Robinson, Texas Annual Budget Fiscal Year Table of Contents Introduction Required Budget Cover City Council & Staff Table of Contents i ii iii Budget Message 1-1 Budget Information & Financial Policies 2-1 Budget Calendar 2-2 Organizational Chart 2-3 Financial Policies 2-5 Budget Summaries 3-1 All Fund Summary 3-3 Revenue & Expenditure/Expense Charts 3-4 Authorized Personnel 3-6 General Fund 4-1 General Fund Summary 4-2 Revenue Projections 4-4 Property Tax Information 4-8 Expenditure Summaries 4-10 City Council 4-12 Administration 4-16 Municipal Court 4-26 Street Department 4-34 Police Department 4-44 Sanitation 4-68 Municipal Facilities 4-72 Planning & Community Development 4-78 Parks 4-84 Traffic Operations 4-90 Community Media 4-94 Debt Service Fund 5-1 Summary of Revenues & Expenditures 5-2 City of Robinson FY Budget iii

5 Schedule and Description of Accounts 5-3 Overview of Debt Service Expenditures 5-4 Debt Schedules 5-5 Water Fund 6-1 Water Fund Summary 6-2 Water Fund Revenue 6-4 Utility Fund Expense Summaries 6-6 Water Administration 6-8 Water Treatment 6-12 Water Distribution 6-20 Utility Fund Debt Service 6-30 Wastewater Fund 7-1 Wastewater Fund Summary 7-2 Wastewater Fund Revenue 7-4 Wastewater Department 7-6 Wastewater Debt Service ` 7-16 Special Purpose Funds 8-1 Hotel/Motel Fund 8-2 Court Technology Fund 8-3 Municipal Court Building Security Fund 8-4 Juvenile Case Manager 8-5 Child Safety Fee Fund 8-6 Capital Projects 9-1 General Information 10-1 Fee Schedule 10-2 Tax Rate History 10-3 Property Tax Comparison 10-4 Tax Obligation on Average Homestead 10-5 Top Ten Taxpayers 10-6 Appendix Departmental Five-Year Projections City of Robinson FY Budget iv

6 City of Robinson 111 West Lyndale Robinson, TX Phone (254) Fax (254) July 31 st, 2017 Honorable Mayor, Mayor Pro-Tem and Council: I am pleased to present you the Fiscal Year annual budget for the City of Robinson. The budget is a means of presenting overall plans for accomplishing municipal objectives during the upcoming year. The expenditure/expense levels that are ultimately approved will act as a control on overall spending for City programs, services and projects. The budget indicates the probable cost of the various programs, policies and projects to be carried forth by the City during FY The budget is presented after many hours of study, preparation and review by department heads and management. Our basic approach in preparing this budget was to maintain or improve current levels of service, address the growth the City is experiencing and prepare for future growth, while minimizing cost increases. The City continues to be on a solid financial foundation. Overview The budget represents my recommendation and projections for the coming year with an effort to look to the future. From meetings with the Council and Staff I have developed the following objectives to be accomplished during FY : Maintain and where possible, improve current levels of service to meet demands. Improve responsiveness and overall customer service. Continue to develop a more efficient organizational structure that utilizes the experience and skills of the current and new staff. Continue implementation of the Capital Improvement Plan. Enhance financial policies that guide future decision makers. Provide the tools necessary for employees to safely do the job. Develop a work place that is attractive to future applicants. Address infrastructure issues to improve transportation, drainage, water and sewer issues around the City. Maintain the City s financial reserves to enhance overall financial stability. Continue to implement the City s long-term vision. Revenues for the FY budget are estimated by evaluating the current state of the economy, identifying trends in different revenue sources and using estimates from other government entities. Staff used recent trends created by the current economic conditions as well as past actual collections from the previous five years to create trends in the City s various City of Robinson FY Budget 1-1

7 revenue sources to come up with reasonable revenue estimates. Property appraisals from the McLennan County Appraisal District were used to estimate this year s property tax revenue and comprise the only estimates from other governments used to determine revenues. Revenues in the Water and Wastewater Fund were estimated after evaluating consumption averages, and determining actual increases in the amount of accounts due to recent growth along with projections for the coming year. Highlights Appraised ad valorem property values increased $51,399,204. An increase is projected in sales taxes. All current service levels are maintained or expanded. Funding for the City s merit pay plan is included. Additional funding totaling $63,900 is included across the three major funds to increase the employer contribution for health insurance from $650 to $725 per month to cover an anticipated health insurance increase of 15%. Reorganization and or reallocation of staff within the General Fund. Lowering of the ad valorem property tax rate of $ which will result in an increase of $267,615 in property tax revenue. An increase in Animal Shelter costs paid to the City of Waco No increase in water and sewer rates. An increase in Waco Water charges An increase in the monthly WMARSS treatment payments A one-time payment to WMARSS in the amount of $247,966 for plant refurbishments. Capital purchases include an asphalt trailer for use by the Street Department, two new SUV patrol vehicles and a new server for the Police Department, a new mower for the Parks Department, a new closed-circuit TV camera for evaluating sewer lines, a new pickup for Water Distribution and a tractor with a rotary batwing mower for Water Treatment. Funding for the annual payments for the Police Departments new radio system. An increase in Debt Service Fund to cover increasing principal payments. A decrease in Sewer Fund debt service payments due to bonds retired at the end of FY Continuation of the projects funded within the Water and Wastewater Capital Improvement plans. Funding for the 2017 and 2018 street improvements. Property Values and Tax Rates Taxable value for this year is $786,284,496 which is an increase of $51,399,204 (6.99%) from last year s final total of $734,885,292. This increase includes $11,518,520 in new construction. A combined tax rate of $ per $100 is proposed for FY , with $ allocated to the General Fund for operations and maintenance (O&M) and $ allocated to debt service. The proposed rate is 0.5 cents below the current rate of $ The $ rate allocated to debt service will generate $952,300. The $ rate allocated to operations and maintenance will generate $2,935,877. The proposed rate is cents above the effective rate of $ and is cents below the roll back rate of $ City of Robinson FY Budget 1-2

8 General Fund Revenues The proposed General Fund budget provides for estimated revenues of $6,003,677 during FY This reflects an increase of $268,015 (4.7%) above the FY budget. Transfers in the amount of $400,200 bring total available revenues for operations to $6,403,877. General Fund revenue from current ad valorem taxes is projected to be $2,935,877 in FY based on a net taxable value of $786,284,496 as provided by the McLennan County Appraisal District. Property values increased $51,399,204 from 2016 values. Sales tax revenue is estimated at $1,346,171 in FY , which is an increase of $15,070 over the estimated total. This increase is based on recent trends in sales tax collections. Franchise fees are projected at $540,000 which is down $5,000 based on an average of collections over previous years combined with the current year projection. Court fees are anticipated to be $225,966 in FY with $105,966 of that expected to be remitted to the State of Texas. Within the General Fund, ad valorem taxes, sales taxes, franchise fees, sanitation fees, licenses & permits and court fees account for 98.4% of the total revenue. Transfers form the Water and Sewer funds to cover administrative costs total $400,200. Expenditures The General Fund expenditure budget for FY is $6,391,278. The proposed amount reflects an increase of $288,599 (4.5%) from the FY approved budget. The budget maintains current staffing levels within the General Fund. The Building Maintenance position is being transferred to the Street Department and janitorial services will be outsourced. Increases in expenditures to the fund include the City s merit pay program as well as a $75 a month increase toward employee health care costs. The City currently funds $650 per month per employee to cover health, dental, vision and life insurance. Our insurance provider has advised that we can expect an increase in the amount of 15% for the coming year. This will raise the monthly current cost from $630 a month to $716 a month, leaving employees on the HRA plan a monthly contribution of only $9. Other items increasing cost include an increase in Police Officer worker s compensation premiums, higher animal shelter costs, implementation of a replacement program in the PD for Tasers, in car video cameras and in car computers. Capital purchases include an updated document imaging program to store records electronically, an asphalt trailer, new mower, two new Patrol SUVs and a replacement for the Police Departments records server The ending fund balance is expected to increase to $2,584,747. City of Robinson FY Budget 1-3

9 Debt Service Fund Total debt service for outstanding obligations is $957,550. Along with Agent Fees, the total debt service cost is $ To finance this debt obligation, the budget provides for estimated ad valorem taxes of $952,300, delinquent tax revenue, penalties & interest of $6000 and interest income of $2000. A fund balance of $122,764 is projected for the end of FY The I&S portion of the tax rate is proposed at $ Water and Wastewater Rates The City of Robinson adopted a 5-year water and wastewater rate plan in 2013 which was revised in 2014 and The plan was adopted to fund approximately $25 million in needed system improvements. The plan requires that each year the City adopt the scheduled rate effective October 1 st of each year to fund the debt issued for the system improvements. The rate increases for water and wastewater consist of the following: Water Oct-15 Oct 2016 Oct 2017 Oct 2018 Oct 2019 Residential Monthly Base Charge $ $ $ $ $ (1st 10,000 gallons) $ 4.53 $ 4.93 $ 5.38 $ 5.86 $ 6.04 (10,001 and above) $ 4.75 $ 5.18 $ 5.65 $ 6.15 $ 6.34 Base Commercial Charge 3/4" $ $ $ $ $ (1st 10,000 gallons) $ 4.67 $ 5.09 $ 5.55 $ 6.05 $ 6.23 (10,001 and above) $ 4.89 $ 5.34 $ 5.82 $ 6.34 $ 6.53 Wastewater Residential Monthly Base Charge $ $ $ $ $ (Avg water use Dec, Jan, Feb) $ 0.74 $ 0.77 $ 0.80 $ 0.82 $ 0.85 Base Commercial Charge 3/4" $ $ $ $ $ (per 1,000 gallons) $ 0.81 $ 0.85 $ 0.87 $ 0.90 $ 0.93 After evaluating the projected revenues, expenses and bond funds available for projects, I am recommending we forego the increase scheduled for We are currently seeing revenues well above expenses in both funds that allows for us to meet some current needs and will allow for some debt issuance in the future. In addition, we have almost $20 million in available bond funds for the rest of the priority 1 and some of the priority 2 projects. In addition, we have not experienced the projected growth when the initial study was completed. The increases to date have been substantial and have put us in a positive position for the upcoming year. Keeping the current rates for the coming year will not have a negative impact on us. In addition, it will allow us to evaluate the timing and priority of our remaining projects as well as update the rate study. City of Robinson FY Budget 1-4

10 Water Fund Revenues Total Water Fund revenues of $5,067,667 have been projected for FY This reflects an increase of $189,205 above the estimated FY total of $4,878,462. The proposed increase is due to increased demand and an increase in total utility accounts. Expenses Total expenses for the Water Fund are projected at $4,599,273 which is $87,379 more than the FY budgeted amount of $4,511,894. The increase is primarily due to increased personnel and capital costs as well as rising prices across most categories. Total operating expenses for FY , excluding debt service, have been proposed at $2,690,072, which is increase of $69,944 over the FY budget. Increases are mainly due to proposed increases for healthcare and equipment purchases. The fund has a projected ending balance of $2,780,062. The budget does include a transfer of $284,700 to the General Fund to cover the Water Fund s share of administrative costs. Sewer Fund Revenues Total revenue for FY is projected at $2,098,024 which is an increase of $26,708 above the FY estimated amount of $2,071,316. The proposed increase is due to the increase in total utility accounts. Expenses Total expenses for the Wastewater Fund are projected at $1,861,511 which is $201,817 more than the FY budgeted amount of $1,659,694. Increases are due to a onetime payment to WMARSS for plant refurbishment and increased personnel costs. Debt service decreased $162,899 due to the retirement of existing bonds. Total operating expenses for FY , excluding debt service, have been proposed at $1,342,502, which is increase of $364,716 over the FY budget. The largest increase is the onetime payment to WMARSS mentioned above. Other increases are due to increased healthcare costs, capital purchases and inflationary increases. The fund has a projected ending balance of $1,131,443. The budget does include a transfer of $115,400 to the General Fund to cover the Sewer Fund s share of administrative costs. City of Robinson FY Budget 1-5

11 Special Purpose Funds Special Purpose Funds are used to account for resources associated with a specific purpose and include the Hotel/Motel Fund, the Court Technology Fund, Municipal Court Building Security Fund and the Juvenile Case Manager Fund. The Hotel/Motel Tax Fund projected revenues are $21,500. Expenditures are $6,000 for promotion of the Robinson Festival. The projected ending fund balance is $116,976. Revenue projections are based on previous year occupancy rates. Court Technology Fund revenue is projected at $4,000. Expenditures are projected at $5,700 which includes court related computer system fees and the technology supplies. The ending balance is projected at $11,298. Revenues in the Municipal Court Building Security Fund are estimated for the year at $3,015. Expenditures are projected at $3,000 to security related supplies. The ending balance is projected to be $3,619. The Juvenile Case Manager Fund revenue is estimated at $5,272. Expenditures are projected to be $5,845 to cover case manager salary and FICA. The ending balance is estimated at $63,479. Capital Projects Capital Projects consists of street and drainage projects. Currently $4,162,598 is available for street projects. Proposed street and drainage projects total $3,372,000. Water Fund capital projects consist of those projects outlined in the Water CIP and waterline replacements on streets scheduled to be reconstructed or reclaimed. Currently there is $14,844,587 available for water projects. Upcoming projects include the Middle Pressure Plane Elevated storage tank, elevated storage tank rehabilitation, Shamrock Well improvements, and reservoir # 2 design and construction. Wastewater Fund capital projects are those projects outlined in the Wastewater CIP. There is currently $5,799,390 available for wastewater projects. Upcoming projects include completion of the Meadowbrook Addition & Fain Estates line replacement, the Lyndale lift station abandonment & sanitary sewer extension and sewer line projects related to upcoming street projects. Summary All indications are that the regional economy will remain healthy. Moderate growth is continuing in the area and with it come both benefits and challenges for the future. We will need to plan and prepare for the future to ensure growth is a positive for the City of Robinson. In doing so we will remain focused on the ever changing economic and political environments around us to respond to challenges in a timely manner. City of Robinson FY Budget 1-6

12 I want to thank all the staff members who contributed to this year s budget process. The department heads were asked to not only project their costs for the coming year, but to develop purpose statements, goals and performance measures for their departments. In addition, each was required to project out costs not only for the coming year, but 4 years beyond. All worked diligently to perform these tasks and I appreciate all their efforts. Respectfully submitted, Craig Lemin City Manager City of Robinson FY Budget 1-7

13 Budget Information & Financial Policies City of Robinson FY Budget 2-1

14 City of Robinson 2017 Budget Calendar April - May April 30 April 11 May 15 May 26 June 30 July 20 Aug 30 Mailing of notices of appraised value by chief appraiser The chief appraiser prepares and certifies to the tax assessor for each county, municipality, and school district participating in the appraisal district an estimate of the taxable value. Budget Kickoff Deadline for submitting appraisal records to ARB Departmental draft budgets due Final Departmental budgets due Deadline for ARB to approve appraisal records July 25, 2016 Deadline for chief appraiser to certify rolls to taxing units (Tax Code 26.01) July 28 Calculation of effective and rollback tax rates (Tax Code 26.04) July 28 July 31 July 31 August 1 August 5 August 12 August 7 August 12 August 15 August 19 August hour notice for meeting (Open Meetings Notice) File budget with the City Secretary s Office. (Preliminary) Budget books to the City Council City Council meeting of governing body to discuss tax rate; if proposed tax rate will exceed the rollback rate or the effective tax rate (whichever is lower), take record vote and schedule public hearing City Council Budget Work Shop (City Hall, 9:00 a.m.) City Council Budget Work Shop (City Hall, 9:00 a.m.) If Needed Publish: Notice of 2015 Tax Year Proposed Property Tax Rate 72-hour notice for public hearing (Open Meetings Notice) First Public Hearing on Tax Rate 72-hour notice for second public hearing (Open Meetings Notice) and Notice of Tax Revenue Increase on Website. Second Public Hearing Tax Rate and Public Hearing on the Budget (Tax rate hearing may not be earlier than 3 days after the first public hearing); City of Robinson FY Budget 2-2

15 schedule and announce meeting to adopt the tax rate 3-14 days from this date. August 25 August hour notice for the meeting at which the governing body will adopt the tax rate (Open Meetings Notice) Meeting to adopt tax rate and budget. Meeting is 3 to 14 days after the second public hearing. Taxing unit must adopt the tax rate by September 29 or 60 days after receiving certified appraisal roll, whichever is later. City of Robinson FY Budget 2-3

16 City of Robinson Organizational Chart Fiscal Year Citizens of Robinson Councilmember Councilmember Councilmember Mayor Councilmember Councilmember Councilmember City Secretary City Manager Municipal Judge Clerical Assistant Court Clerk Deputy Court Clerk Juv. Case Manager Finance Director Communications Director HR Director Planning Director Community Service Director Utility System Director Accounting Supervisor Building Inspector Street Crew Leader Street Crew Leader Traffic Operations Sup. Water Plant Operator Lead Water Distribution Sup. Wastewater Supervisor Accounting Analyst Code Enforcement Street Field Assistant Street Field Assistant Operator Field Assistant Wastewater Field Asst. Utility Clerk Utility Clerk Street Field Assistant Street Field Assistant Operator Field Assistant Wastewater Field Asst. Street Field Assistant Field Assistant Wastewater Field Asst. Water Meter Reader Wastewater Field Asst. Water Meter Reader Chief of Police Records/Comms. Manager Patrol Lieutenant CID Lieutenant Sr. Telecommunicator Records Clerk Sergeant Sergeant Sergeant Sergeant Evidence Technician Animal Control Telecommunicator Corporal Patrol Officer Corporal Corporal Detective Evidence Clerk Telecommunicator Patrol Officer Patrol Officer Patrol Officer Patrol Officer Training Coordinator Telecommunicator Patrol Officer Patrol Officer Patrol Officer Patrol Officer Narcotics Officer Telecommunicator Patrol Officer Reserve Police Officer Patrol Officer Reserve Police Officer Reserve Police Officer K-9 Patrol

17 Financial Policies INTRODUCTION The City of Robinson, Texas financial policies set forth the basic framework for the fiscal management of the City. These policies are developed within the parameters established by applicable provisions of the Texas Government Code and the City of Robinson Charter. The policies are intended to assist the City Council and City staff in evaluating current activities and proposals for future programs. In addition, the policies serve as a tool to help the City create a balanced budget, which the City defines as a budget in which estimated income, plus funds available from prior years, equals proposed expenditures. These policies are to be reviewed on an annual basis and modified to accommodate changing circumstances or conditions. ANNUAL BUDGET 1. The fiscal year of the City of Robinson shall begin on the first day of October and shall end the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year for the City. 2. The City Manager, at least sixty days prior to the beginning of each fiscal year, shall submit to the City Secretary a proposed budget which shall contain the following: a. A budget message explaining in both fiscal terms and in terms of the work programs submitted which shall outline the proposed financial policies of the City for the ensuing fiscal year, describe the important features of the budget, indicate any major changes from the current year financial policies, expenditures and revenues, with reasons for such changes. It shall also summarize the City s debt position and include any other material the City Manager deems desirable. b. A complete financial plan of all city funds and activities for the ensuing fiscal year. c. A clear summary of its contents. d. Detail the following: 1) estimated income, 2) proposed property tax levy, 3) proposed expenditures including debt service, and 4) shall be arranged to show comparative figures for actual and estimated income and expenditures of the current year and actual income and expenditures of the preceding year. City of Robinson FY Budget 2-5

18 3. At least one public hearing shall be conducted before the Council, allowing interested citizens to express their opinions concerning any item or the amount of any item therein contained. 4. Following the public hearing, the City Council may adopt the budget with or without amendment, except that it cannot be adopted during the meeting in which the public hearing was held. No amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income plus funds available from prior year. 5. The budget shall be finally adopted, on one reading, by the fifteenth (15 th ) day of September, or as soon thereafter as practical. Adoption of the budget shall require an affirmative vote of at least a majority of the of all members of the council. Adoption of the budget shall constitute appropriations of the amounts specified therein as expenditures from the funds indicated. Should the Council take no final action on or prior to the twenty-seventh (27 th ) day of September, the budget as submitted by the City Manager shall be deemed to have been adopted by the Council. 6. Upon final adoption, the budget shall be in effect for the budget year. A copy of the budget as adopted shall be filed with the City Secretary and the County clerk of McLennan County. The City Secretary shall reproduce sufficient copies for the use of all offices, departments and agencies. 7. From the effective date of the budget, the amount stated in the budget as the amount to be raised by property tax shall be the amount of the property tax levy for the corresponding tax year. BASIS OF ACCOUNTING AND BUDGETING 1. The City finances shall be accounted for in accordance with generally accepted accounting principles as established by the Governmental Accounting Standard Board. a. The accounts of the City are organized and operated on the basis of funds and account groups. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds maintained is consistent with legal and management requirements. Account groups are a reporting device to account for certain assets and liabilities of the government funds not recorded directly in those funds. Governmental funds are City of Robinson FY Budget 2-6

19 used to account for the government s general government activities and include the General, Special Revenue, Debt Service, and Capital Project funds. b. Governmental fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e., when they are measurable and available ). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Substantially all revenues are considered to be susceptible to accrual. Ad Valorem, sales, franchise, and other tax revenue recorded in the General Fund and Ad Valorem tax revenues recorded in the Debt Service Fund 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 revenue 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. 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 currently available financial resources. c. The City utilizes encumbrance accounting for its governmental fund types, under which purchase orders, contracts and other commitments for the expenditures of monies are recorded in order to reserve that portion of the applicable appropriation. d. The City s Proprietary Fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. 2. The City s annual budget shall be prepared and adopted on a basis consistent with the modified accrual and accrual basis for all governmental and proprietary funds except the capital projects funds, which adopt project-length budgets. Also, depreciation of fixed assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year end. City of Robinson FY Budget 2-7

20 BUDGET ADMINISTRATION 1. All expenses of the City shall be made in accordance with the adopted annual budget. The department level is the legal level of control enacted by the City s Charter. Budgetary control is maintained at the individual expenditure level by the review of all requisitions of estimated purchase amounts prior to the release of purchase orders to vendors. 2. The following represents the City s budget amendment policy delineating responsibility and authority or the amendment process. At any time during the fiscal year the City Council may by resolution transfer part or all of the unencumbered appropriation balance from one department or major organizational unit to the appropriation for other departments or major organization units. The Manager may transfer part or all of the unencumbered appropriation balances among programs within a department or organizational unit and shall report such transfers to the council in writing in a timely manner. Budget amendments calling for new fund appropriations must also be approved by the City Council. FINANCIAL REPORTING 1. Following the conclusion of the fiscal year, the City s Director of Finance shall cause to be prepared, through the City s Auditor, an Annual Financial Report in accordance with the generally accepted accounting and financial reporting principles established by the Governmental Accounting Standard Board. 2. The Annual Financial Report shall show the status of the City s finances on the basis of generally accepted accounting principles (GAAP). The Annual Financial Report shall show fund revenues and expenditures on both a GAAP basis and budget basis for the comparison purposes. 3. The Director of Finance shall issue a report to the City Council reflecting the results of operations for each completed and closed month. The report shall be issued in a timely manner. REVENUES 1. To protect the City s financial integrity, the City will maintain a diversified and stable revenue system to shelter it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable source of revenue, the City will attempt to balance its dependence on sales tax revenue with other revenue sources. City of Robinson FY Budget 2-8

21 2. For every annual budget the City shall levy two property tax rates: maintenance/operations (M&O) and debt service (I&S). The debt service levy shall be sufficient for meeting all principal and interest payments associated with the City s outstanding tax supported debt for that budget year. The debt service levy and related debt service expenditure shall be accounted for in the Debt Service Fund. The maintenance and operation levy shall be accounted for in the General Fund. The maintenance and operation levy shall not exceed the eight percent (8%) rollback rate as defined by the State of Texas Property Tax Code. 3. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exceptions will be provided to homeowners, senior citizens, and disabled veterans. 4. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the services. a. User fees, particularly utility rates, should identify the relative costs of serving different classes of customers. b. Where possible, utility rates should be designed to reduce peak (hour and day) demands on the utility systems. c. The City will make every reasonable effort to ensure accurate measurement of variable impacting taxes and fees (e.g. verification of business sales tax payments, verification of appraisal district property values, and accuracy of water meters). 5. The City will attempt to maximize the application of its financial resources by obtaining supplementary funding through agreements with other public and private agencies for the provision of public services or the construction of capital improvements. 6. The City will consider market rates and charges levied by other public and private organizations for similar services in establishing tax rates, fees and charges. 7. When developing the annual budget, the City Manager shall project revenues from every source based on actual collections from the preceding year and estimated collection of the current fiscal year, while taking into account known circumstances which will impact revenues for the new fiscal year. The revenue projections for each fund should be made conservatively so that total actual fund revenues exceeded budgeted projections. City of Robinson FY Budget 2-9

22 OPERATING EXPENDITURES 1. Operating expenditures shall be accounted, reported, and budgeted for in the following major categories: a. Operating, Recurring Expenditures i. Personnel Services ii. Supplies iii. Maintenance iv. Other Services and Charges v. Capital Replacement / Lease b. Operating, Non-Recurring Expenditures i. Capital Equipment 2. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to maintain established quality and scope of services. 3. The City will constantly examine the methods for providing public services in order to reduce operating recurring expenditures and enhance quality and scope of public services. 4. Personnel service expenditures will reflect the minimum staffing needed to provide established quality and scope of city services. To attract and retain employees necessary for providing high-quality services, the City shall maintain a compensation and benefit package competitive with the public, and when quantifiable, private service industries. 5. Supplies expenditures shall be sufficient for ensuring the optimal productivity of City employees. 6. Maintenance expenditures shall be sufficient for addressing the deterioration of the City s capital assets to ensure the optimal productivity of the capital assets. Maintenance should be conducted to ensure a relatively stable level of maintenance expenditures for every budget year. 7. The City will utilize contracted labor for the provision of city services whenever private contractors can perform the established level of services at a lower cost to the City. The City of Robinson FY Budget 2-10

23 City will regularly evaluate its agreements with private contractors to ensure the established levels of services are performed at the lowest cost to the City. 8. Capital equipment is defined as equipment that exceeds $5,000 and has a useful life of at least one year. Existing capital equipment shall be replaced when needed to ensure the optimal productivity of City employees. 9. Expenditures for additional capital equipment shall be made only to enhance employee productivity, improve quality of services, or expand scope of services. FUND BALANCE 1. The annual budget shall be presented to the City Council with each fund reflecting an adequate fund balance. As the financial situation allows, the goal for fund balance level will be at least 120 days of that fund s annual operating expenditures. The City has, by resolution, established a minimum ninety (90) day fund balance requirement for the General Fund. 2. Fund balance that exceeds the minimum level established for each fund may, with council approval be appropriated for non-recurring capital costs or programs. 3. The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating expenditures. In the event fund balance is appropriated for recurring operating expenditures to meet the needs of the community, the budget document shall include an explanation of the circumstances requiring the appropriation of and the methods to be used to arrest the future use of fund balance for operating expenditures. FUND TRANSFERS 1. With the exceptions noted below, there will be no operating transfers between funds. 2. Annual transfers will be made from the Water and Wastewater Funds to the General fund to offset the total cost related to the administration of their funds. The total combined amount of the transfers will not exceed 45% of the Administration costs within the General Fund. 3. Fund transfers may occur when surplus fund balances are used to support non-recurring capital expenses or when needed to satisfy debt service obligations. City of Robinson FY Budget 2-11

24 DEBT EXPENDITURES 1. The City will issue debt only to fund capital projects that cannot be supported by current annual revenues. 2. Long term debt should not be used to purchase equipment that has a service life considerably shorter than the term of the debt. If debt is required to make such purchases, then shorter term funding options will be considered. 3. To minimize interest payments on issued debt, the City will maintain, whenever possible, a rapid debt retirement policy by issuing debt maturities not exceeding twenty (20) years. Retirement of debt principal will be structured to ensure constant annual debt payments. 4. The City will attempt to maintain base bond ratings (prior to issuance) of A1 (Moody s Investor Services) and A+ (Standard & Poor s, Fitch Ratings) on its general obligation debt. CAPITAL PROJECT EXPENDITURES 1. The City will develop a multi-year plan for capital projects, which identifies all projects likely to be constructed within a five-year horizon. The multi-year plan will reflect for each project the likely source of funding and attempt to quantify the project s impact to future operating expenditures. 2. Capital projects will be constructed to: a. Protect or improve the community s quality of life. b. Protect and enhance the community s economic vitality. c. Support and service new development. UTILITY CAPITAL EXPENSES 1. The City will design utility rates sufficient to fund the day-to-day operations of the utility system and to maintain compliance with bond covenants associated with debt issued for utility capital projects. Whenever possible, the City will attempt to fund capital projects from unallocated Utility Fund reserves. City of Robinson FY Budget 2-12

25 City of Robinson FY Budget 2-13

26 Budget Summaries City of Robinson FY Budget 3-1

27 Budget Summaries All Fund Summary GOVERNMENTAL FUNDS DEBT SPECIAL DESCRIPTION GENERAL SERVICE PURPOSE FUND FUND FUNDS BEGINNING BALANCE 2,572, , ,345 REVENUES Taxes 4,954, ,300 21,500 Sanitation Charges for Service 670,842 License and Permits 55,000 Fines & Forfeitures 225,966 12,100 Intergovernmental 26,502 13,000 Contributions and Donations - Other Financial Services 54,000 Interest on Investments 17,000 2, Water Charges & Fees Wastewater Charges & Fees TOTAL REVENUES 6,003, ,300 47,074 TRANSFERS FROM OTHER FUNDS 400,200 EXPENDITURES / EXPENSES Personnel Services 3,831,838 4,845 Supplies 268,576 7,500 Maintenance 382,063 1,700 Other Services & Charges 1,585,499 6,500 Capital Outlay 197,771 Appropriations (Debt) 125, ,300 TOTAL EXPENDITURES/EXPENSES 6,391, ,300 20,545 REVENUE OVER (UNDER) EXPENDITURES/EXPENSES 12,599-26,529 TRANSFERS TO OTHER FUNDS ENDING BALANCE 2,584, , ,874 City of Robinson FY Budget 3-2

28 Budget Summaries All Fund Summary PROPRIETARY FUNDS WASTE TOTAL WATER WATER ALL DESCRIPTION FUND FUND FUNDS 2,596,368 1,010,330 6,512,958 BEGINNING BALANCE REVENUES 5,934,167 Taxes 670,842 Sanitation Charges for Service 55,000 License and Permits 238,066 Fines & Forfeitures 39,502 Intergovernmental - 17,000 20,000 91,000 Other Financial Services 75,000 22, ,974 Interest on Investments 4,975,667 4,975,667 Water Charges & Fees 2,055,524 2,055,524 Wastewater Charges & Fees 5,067,667 2,098,024 14,176,742 TOTAL REVENUES 400,200 TRANSFERS FROM OTHER FUNDS EXPENDITURES / EXPENSES 780, ,816 4,969,822 Personnel Services 175,168 30, ,366 Supplies 281, , ,644 Maintenance 1,105, ,233 3,320,265 Other Services & Charges 370, , ,846 Capital Outlay 1,909, ,009 3,514,041 Appropriations (Debt) 4,621,349 1,861,511 13,854,983 TOTAL EXPENDITURES/EXPENSES REVENUE OVER (UNDER) 446, , ,959 EXPENDITURES/EXPENSES 284, , ,100 TRANSFERS TO OTHER FUNDS 2,757,986 1,131,443 6,834,817 ENDING BALANCE City of Robinson FY Budget 3-3

29 Budget Summaries Chart-Total Revenues Fees & Service Charges 57.3% Interest on Investments 0.8% Contributions and Donations Other Taxes 14.4% Property Taxes 27.4% ALL FUNDS Property Taxes $ 3,888,177 Other Taxes 2,045,990 Fees & Service Charges 8,125,601 Interest on Investments 116,974 $ 14,176,742 City of Robinson FY Budget 3-4

30 Budget Summaries Chart-Total Expenses Operations & Maintenance 33.8% Capital 5.0% Personnel 35.9% Debt Service 25.4% ALL FUNDS Personnel $ 4,969,822 Operations & Maintenance 4,681,274 Capital 689,846 Debt Service 3,514,041 $ 13,854,983 City of Robinson FY Budget 3-5

31 Budget Summaries Total Employees FY FY Full Part Full Part GENERAL FUND Time Time Time Time Administration Municipal Court Street Department Police Department Planning Department Community Media SUBTOTAL WATER FUND Water Administration Water Treatment Water Distribution SUBTOTAL WASTEWATER FUND Wastewater Department SUBTOTAL TOTAL CITY EMPLOYEES City of Robinson FY Budget 3-6

32 General Fund Budget City of Robinson FY Budget 4-1

33 General Fund Fund Summary Actual Actual Actual Estimated BEGINNING BALANCE 2,460,530 2,412,739 2,453,710 2,453,710 REVENUES TAXES 3,968,198 4,229,736 4,438,834 4,760,480 CHARGES FOR SERVICES 640, , , ,764 LICENSES & PERMITS 39,611 40,151 40,736 67,000 FINES & FORFEITURES 245, , , ,718 INTERGOVERNMENTAL 30,896 25,228 31,781 27,976 CONTRIBUTIONS/DONATIONS 122,814 1, OTHER FINANCIAL SERVICES 103, ,449 95,720 71,800 TOTAL REVENUES 5,151,069 5,389,071 5,523,395 5,821,738 TRANSFERS FROM OTHER FUNDS 298, , , ,798 EXPENDITURES MAYOR & COUNCIL 150, , , ,714 ADMINISTRATION 910,576 1,019,732 1,103, ,479 MUNICIPAL COURT 213, , , ,026 STREETS 468, , , ,184 POLICE 2,422,676 2,335,356 2,406,510 2,669,022 SANITATION 620, , , ,776 PHYSICAL PLANT 124, , , ,583 PLANNING & COMMUNITY DEVELOPMENT 239, , , ,477 PARKS 193,753 22,442 24,198 41,900 TRAFFIC OPERATIONS 81,868 18,248 10,207 10,020 COMMUNITY MEDIA 74,223 91,104 96, ,918 TOTAL EXPENDITURES 5,500,022 5,673,261 5,622,561 6,079,099 REVENUE OVER/(UNDER) EXPENSES (50,117) 47, , ,437 TRANSFERS TO OTHER FUNDS 6,203 - ENDING BALANCE 2,412,739 2,453,710 2,689,274 2,572,147 City of Robinson FY Budget 4-2

34 General Fund Fund Summary Proposed CM Rec. Approved ,572,147 2,572,147 2,572,147 BEGINNING BALANCE REVENUES 4,954,367 4,954,367 4,954,367 TAXES 670, , ,842 CHARGES FOR SERVICES 57,000 57,000 57,000 LICENSES & PERMITS 225, , ,966 FINES & FORFEITURES 26,502 26,502 26,502 INTERGOVERNMENTAL CONTRIBUTIONS/DONATIONS 71,000 71,000 71,000 OTHER FINANCIAL SERVICES 6,005,677 6,005,677 6,005,677 TOTAL REVENUES 400, , ,200 TRANSFERS FROM OTHER FUNDS EXPENDITURES 155, , ,851 MAYOR & COUNCIL 960, , ,318 ADMINISTRATION 274, , ,063 MUNICIPAL COURT 1,086, , ,876 STREETS 2,971,415 2,920,234 2,920,234 POLICE 641, , ,148 SANITATION 182, , ,581 PHYSICAL PLANT 303, , ,964 PLANNING & COMMUNITY DEVELOPMENT 61,500 31,500 31,500 PARKS 11,138 8,770 8,770 TRAFFIC OPERATIONS 143, , ,973 COMMUNITY MEDIA 6,792,849 6,393,278 6,393,278 TOTAL EXPENDITURES (386,972) 12,599 12,599 REVENUE OVER/(UNDER) EXPENSES - - TRANSFERS TO OTHER FUNDS 2,185,175 2,584,747 2,584,747 ENDING BALANCE City of Robinson FY Budget 4-3

35 General Fund Revenue Actual Actual Actual Estimated Acct # DESCRIPTION AD VALOREM TAX 2,135,334 2,326,973 2,496,254 2,752, SALES TAX 1,215,300 1,280,184 1,335,659 1,380, FRANCHISE TAX 544, , , , SALES TAX REVENUE-OTHER 51,163 52,786 53,240 55, PENALTY & INTEREST 21,939 23,668 21,046 22,760 TOTAL TAXES 3,968,198 4,229,736 4,438,834 4,760, SANITATION CHARGES 620, , , , SANITATION FUEL ADJUSTMENT 19,621 6, CHARGES FOR SERVICES 640, , , , PERMITS - GENERAL 34,431 35,521 35,736 62, GARAGE SALE PERMITS 5,180 4,630 5,000 5,000 TOTAL LICENSES AND PERMITS 39,611 40,151 40,736 67, COURT FINES 119, , , , DRUG/PROPERTY FORFEITURE 17,133 7,243 32,028 9, ARREST FEE 6,079 5,236 5,409 5, TRAFFIC 2,036 1,750 1,897 2, TIME PAYMENT FEE 5,512 5,136 6,439 7, FAIL TO APPEAR 9,577 10,037 11,285 12, CONSOLIDATED COURT COSTS 48,838 43,582 45,613 47, FUGITIVE APPREHENSION JUVENILE CRIME & DEL JUDICIAL COURT PERSONNEL COMPENSATION TO VICTIMS CORRECTIONAL MGMT INSTITUTE STATE JURY FEE 4,828 4,323 4,479 4, JUDICIAL FEE - COUNTY 6,450 5,758 5,992 6, JUDICIAL FEE - CITY INDIGENT DEFENSE FEE 2,349 2,083 2,190 2, TX SEAT BELT FEE STATE TRAFFIC FEE 20,061 17,412 18,416 19, CIVIL JUSTICE FEE - STATE CIVIL JUSTICE FEE - COURT TRUANCY PREVENTION - STATE , TRUANCY PREVENTION - CITY City of Robinson FY Budget 4-4

36 General Fund Revenue Proposed CM Rec. Approved DESCRIPTION Acct # 2,935,877 2,935,877 2,935,877 AD VALOREM TAX ,395,000 1,395,000 1,395,000 SALES TAX , , ,000 FRANCHISE TAX ,240 55,240 55,240 SALES TAX REVENUE-OTHER ,250 23,250 23,250 PENALTY & INTEREST ,954,367 4,954,367 4,954,367 TOTAL TAXES 670, , ,842 SANITATION CHARGES SANITATION FUEL ADJUSTMENT , , ,842 CHARGES FOR SERVICES 52,000 52,000 52,000 PERMITS - GENERAL ,000 5,000 5,000 GARAGE SALE PERMITS ,000 57,000 57,000 TOTAL LICENSES AND PERMITS 120, , ,000 COURT FINES 5401 DRUG/PROPERTY FORFEITURE ,575 5,575 5,575 ARREST FEE ,924 1,924 1,924 TRAFFIC ,043 6,043 6,043 TIME PAYMENT FEE ,888 10,888 10,888 FAIL TO APPEAR ,282 46,282 46,282 CONSOLIDATED COURT COSTS FUGITIVE APPREHENSION JUVENILE CRIME & DEL JUDICIAL COURT PERSONNEL COMPENSATION TO VICTIMS CORRECTIONAL MGMT INSTITUTE ,564 4,564 4,564 STATE JURY FEE ,094 6,094 6,094 JUDICIAL FEE - COUNTY JUDICIAL FEE - CITY ,219 2,219 2,219 INDIGENT DEFENSE FEE TX SEAT BELT FEE ,845 18,845 18,845 STATE TRAFFIC FEE CIVIL JUSTICE FEE - STATE CIVIL JUSTICE FEE - COURT TRUANCY PREVENTION - STATE TRUANCY PREVENTION - CITY 5464 City of Robinson FY Budget 4-5

37 General Fund Revenue TOTAL FINES AND FORFEITURES 245, , , , LEOSE - STATE FUNDS PD EDUC 11,900 1,985 2,013 1, COLLECTION AGENCY FEES - COURT 18,996 23,243 29,768 26,000 TOTAL INTERGOVERNMENTAL 30,896 25,228 31,781 27, DONATION REVENUE - PARK 122,814 1, TOTAL CONTRIBUTIONS/DONATIONS 122,814 1, INTEREST INCOME 14,763 14,634 15,833 16, MISCELLANEOUS INCOME 16,448 26,148 61,404 25, GATE FEES - CHIPPER SITE 4,367 3,887 3,483 5, EVENT REVENUE , SALE OF FIXED ASSETS 66,443 2, BULLETPROOF VEST GRANT 1, GRANTS - PD 15, MORTGAGE PROCEEDS 170,000 TOTAL OTHER FINANCIAL SERVICES 103, ,449 95,720 71,800 TOTAL GENERAL REVENUE 5,151,069 5,387,382 5,523,395 5,821,738 City of Robinson FY Budget 4-6

38 General Fund Revenue 225, , ,966 TOTAL FINES AND FORFEITURES 2,000 2,000 2,000 LEOSE - STATE FUNDS PD EDUC ,502 24,502 24,502 COLLECTION AGENCY FEES - COURT ,502 26,502 26,502 TOTAL INTERGOVERNMENTAL - DONATION REVENUE - PARK TOTAL CONTRIBUTIONS/DONATIONS 17,000 17,000 17,000 INTEREST INCOME ,000 25,000 25,000 MISCELLANEOUS INCOME ,000 4,000 4,000 GATE FEES - CHIPPER SITE ,000 25,000 25,000 EVENT REVENUE 5905 SALE OF FIXED ASSETS 5910 BULLETPROOF VEST GRANT GRANTS - PD 5939 MORTGATE PROCEEDS ,000 71,000 71,000 TOTAL OTHER FINANCIAL SERVICES 6,005,677 6,005,677 6,005,677 TOTAL GENERAL REVENUE City of Robinson FY Budget 4-7

39 General Fund Ad Valorm Analysis TAXABLE VALUE TAX VALUE 2016 Actual 2017 Proposed NET TAXABLE VALUE 734,885, ,284,496 New Construction Included 13,402,020 11,518,520 PROPERTY TAX CALCULATION TOTAL TAXABLE VALUE 734,885, ,284,496 Proposed Tax Rate x Tax Levy 3,670,752 3,888,177 Collection Rate x NET COLLECTIONS 3,670,752 3,888,177 Collections from New Constr. 66,943 56,959 Increase (Decrease) from Previous Year 217,425 PROPERTY TAX ALLOCATIONS O& M DEBT SERVICE TOTAL TOTAL 2016 TAX RATE LEVY LEVY LEVY $ ,935,877 @ Effective Tax Rate Amt. Over (Under) Effective Rate Rollback Tax Rate Amt. Over (Under) Rollback Rate (0.0143) Note: The City Charter of the City of Robinson does not provide for a debt limit. Under provisions of state law, the maximum tax rate is limited to $2.50 per $100 assessed valuation. Tax Rate Limit $ Proposed Tax Rate $ Available Tax Rate $ City of Robinson FY Budget 4-8

40 General Fund Tax Rate Comparison Actual. Actual Actual Actual Actual Actual Tax Rate Property Tax Rates City of Robinson FY Budget 4-9

41 General Fund Expenditures by Department FY FY FY FY FY FY FY Department Actual Actual Actual Budget Proposed CM Rec. Approved MAYOR & COUNCIL 150, , , , , , ,851 ADMINISTRATION 910,576 1,019,732 1,103, , , , ,318 MUNICIPAL COURT 213, , , , , , ,063 STREETS 468, , , ,184 1,086, , ,876 POLICE 2,422,676 2,335,356 2,406,510 2,769,701 2,971,415 2,920,234 2,920,234 SANITATION 620, , , , , , ,148 MUNICIPAL FACILITIES 124, , , , , , ,581 PLANNING & COMM. DEVELOPMENT 239, , , , , , ,964 PARKS 193,753 22,442 24,198 54,790 61,500 31,500 31,500 TRAFFIC OPERATIONS 81,868 18,248 10,207 10,020 11,138 8,770 8,770 COMMUNITY MEDIA 74,223 91,104 96, , , , ,973 Total 5,500,022 5,673,261 5,622,561 6,221,002 6,792,849 6,393,278 6,393,278 Expenditures by Department PLANNING & COMM. SANITATION MUNICIPAL FACILITIES POLICE PARKS TRAFFIC OPERATIONS COMMUNITY MEDIA MAYOR & COUNCIL ADMINISTRATION MUNICIPAL COURT STREETS City of Robinson FY Budget 4-10

42 General Fund Expenditures by Category FY FY FY FY FY FY FY Actual Actual Actual Budget Proposed CM Rec. Approved Personnel Services 3,100,574 3,371,632 3,510,307 3,751,282 3,773,151 3,831,838 3,831,838 Supplies 286, , , , , , ,576 Maintenance 299, , , , , , ,063 Other Services & Charges 1,373,345 1,467,954 1,503,815 1,537,481 1,603,709 1,585,499 1,585,499 Capital Outlay 384, ,456 71, , , , ,771 Appropriations ,405 12, , , ,531 Total 5,445,030 5,673,261 5,622,561 6,221,002 6,792,849 6,393,278 6,393,278 Expenditures by Category Supplies 4% Maintenance 6% Personnel Services 60% Other Services & Charges 25% Capital Outlay 3% Appropriations 2% Expenditures FY to ,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 Appropriations Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services 1,000,000 - FY FY FY FY FY City of Robinson FY Budget 4-11

43 Purpose Statement: General Fund Mayor and City Council To establish policies, provide leadership and establish direction for the efficient, effective and financially secure provision of city services that result in improved quality of life. Goals & Objectives Performance Measures FY FY Council Meetings City of Robinson FY Budget 4-12

44 General Fund Mayor & City Council EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services Supplies 1,045 1,135 1,000 1,025 1,025 1,025 Maintenance Other Services & Charges 178, , , , , ,826 Capital Outlay Total Expenditures 179, , , , , ,851 $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted None - - City of Robinson FY Budget 4-13

45 General Fund Mayor & City Council Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY NON-OFFICE SUPPLIES 301 1,541 1,045 1, OFFICE SUPPLIES ,000 SUPPLIES 301 1,541 1,045 1,135 1, INSURANCE - PUBLIC OFFICIALS 6,245 7,456 7,926 6,929 7, TAX ASSESSOR/COLLECTOR 9,463 9,535 9,872 10,700 10, McLENNAN CO. APPRAISAL DISTRICT 29,793 32,962 40,745 36,204 35, WACO/McLENNAN CO. PHD 15,764 16,020 16,602 16,950 17, ORDINANCE CODIFICATION 1,897 5,391 6,845 2,748 3, LEGAL FEES 25,746 31,110 42,774 57,656 30, PROFESSIONAL 33,073 25,085 29,338 25,358 25, AUDIT 13,500 14,500 15,000 17,000 18, EDUCATION 2,636 3,871 6,419 4,499 5, MISCELLANEOUS 4,962 3,453 2,512 3,139 5,000 OTHER SERVICES & CHARGES 143, , , , ,226 DEPT TOTAL 143, , , , ,226 City of Robinson FY Budget 4-14

46 General Fund Mayor & City Council Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION NON-OFFICE SUPPLIES 1,000 1,025 1,025 1, OFFICE SUPPLIES 1,000 1,025 1,025 1,025 SUPPLIES 6,208 6,500 6,500 6, INSURANCE - PUBLIC OFFICIALS 11,280 12,000 12,000 12, TAX ASSESSOR/COLLECTOR 35,452 37,250 37,250 37, McLENNAN CO. APPRAISAL DISTRICT 17,124 17,226 17,226 17, WACO/McLENNAN CO. PHD 3,650 3,650 3,650 3, ORDINANCE CODIFICATION 30,000 30,000 30,000 30, LEGAL FEES 25,000 25,000 25,000 25, PROFESSIONAL 18,000 14,400 14,400 14, AUDIT 5,000 5,000 5,000 5, EDUCATION 5,000 3,800 3,800 3, MISCELLANEOUS 156, , , ,826 OTHER SERVICES & CHARGES 157, , , ,851 DEPT TOTAL City of Robinson FY Budget 4-15

47 Purpose Statement: General Fund Administration Provide professional leadership, management and financial planning to deliver effective and efficient services that bring about a greater quality of life for the citizens of Robinson. Administration includes the City Manager, City Secretary, Human Resources and Finance. Goals & Objectives Improve Records Management Improve Agenda Preparation Process Update Personnel Policies Workforce planning Performance Measures FY FY Documents Imaged Agendas Prepared New employees processed Employee Benefit Issues Candidates interviewed/tested Employee Relations Issues Invoices Processed Purchase Orders Issued City of Robinson FY Budget 4-16

48 General Fund Administration EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 654, , , , , ,064 Supplies 32,189 29,432 26,800 26,800 26,800 26,800 Maintenance 28,791 40,241 36,500 49,500 47,500 47,500 Other Services & Charges 282, , , , , ,055 Capital Outlay 21, ,899 25,899 25,899 - Total Expenditures 1,019,732 1,103, , , , ,318 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted City Manager N/A City Secretary $50,000 $70, Finance Director $62,000 $82, Human Resources Director $45,000 $65, Accounting Analyst $32,000 $52, Clerical Assistant $29,000 $40, Total Personnel City of Robinson FY Budget 4-17

49 General Fund Administration Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 342, , , , , OVERTIME 3,399 3,449 4,856 2,860 3, LONGEVITY 3,184 3,108 3,212 2,716 2, INCENTIVE 1,400 1,300 1,875 1,200 2, FICA EXPENSE 27,175 29,957 34,542 39,504 31, TMRS 41,765 48,646 60,271 72,715 63, MEDICAL INSURANCE 39,344 43,853 50,162 51,368 46, WORKER'S COMPENSATION 40,761 65,196 47,263 48,634 2, UNEMPLOYMENT TAX PERSONNEL SERVICES 499, , , , , NON-OFFICE SUPPLIES 11,520 10,611 14,668 15,826 3, POSTAL SUPPLIES/PRINTING 8,829 8,626 11,210 8,686 10, FUEL 4,630 7,940 2,222 1,178 2, AMMUNITION/FD FUEL 6,216 5,493 4,089 3,742 1, OFFICE SUPPLIES , COMPUTER EQUIPMENT , AWARDS & TROPHIES , JANITORIAL SUPPLIES SUPPLIES 31,195 32,670 32,189 29,432 26, MAINTENANCE - VEHICLES 1, , MAINTENANCE - AGREEMENTS 17,366 14,528 28,494 40,027 35,000 MAINTENANCE 18,394 15,179 28,791 40,241 36, INSURANCE - AUTO/EQUIPMENT 16,846 22,963 24,213 23,402 24, INSURANCE - GENERAL LIABILITY 2,640 3,168 2,885 1,254 2, COMMUNICATIONS 4,102 4,301 3,981 1,883 1, FIRE DEPARTMENT CONTRACT 217, , , , , ELECTION EXPENSE 1,425 4,342 4,708 2,937 3, EMPLOYMENT SERVICE COSTS 3,854 2, ,341 1, JURY SERVICES/EMPLOYEE WELLNESS LEGAL ADVERTISING 2,786 2,487 2,093 4,385 2, TRAVEL (OTHER THAN EDUC) 300-1,703-1, TECHNOLOGY EXPENSE , EDUCATION 13,210 12,291 19,104 10,354 11, MISCELLANEOUS 726 3, ,659 1,500 OTHER SERVICES & CHARGES 264, , , , , CAPITAL OUTLAY - OTHER 26,060-21, CAPITAL OUTLAY 26,060-21, DEPT TOTAL 840, ,576 1,019,732 1,103, ,418 City of Robinson FY Budget 4-18

50 General Fund Administration Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 410, , , , SALARIES 1,200 1,500 1,500 1, OVERTIME 2,496 2,496 2,496 2, LONGEVITY 2,100 2,100 2,100 2, INCENTIVE 31,673 32,770 33,215 33, FICA EXPENSE 63,916 63,484 61,384 61, TMRS 46,800 46,800 52,200 52, MEDICAL INSURANCE 2,152 3,226 3,252 3, UNEMPLOYMENT TAX WORKER'S COMPENSATION 561, , , ,064 PERSONNEL SERVICES 3,000 3,000 3,000 3, NON-OFFICE SUPPLIES 10,000 10,000 10,000 10, POSTAL SUPPLIES/PRINTING 2,000 2,000 2,000 2, FUEL 1,800 1,800 1,800 1, AMMUNITION/FD FUEL 4,000 4,000 4,000 4, OFFICE SUPPLIES 5,000 5,000 5,000 5, COMPUTER EQUIPMENT 1,000 1,000 1,000 1, AWARDS & TROPHIES JANITORIAL SUPPLIES 26,800 26,800 26,800 26,800 SUPPLIES 1,500 1,500 1,500 1, MAINTENANCE - VEHICLES 35,000 48,000 46,000 46, MAINTENANCE - AGREEMENTS 36,500 49,500 47,500 47,500 MAINTENANCE 30,040 31,542 31,542 31, INSURANCE - AUTO/EQUIPMENT 2,434 2,555 2,555 2, INSURANCE - GENERAL LIABILITY 1,860 1,860 1,860 1, COMMUNICATIONS 225, , , , FIRE DEPARTMENT CONTRACT 4,500 4,500 4,500 4, ELECTION EXPENSE 1,000 1,000 1,000 1, EMPLOYMENT SERVICE COSTS JURY SERVICES/EMPLOYEE WELLNESS 3,500 3,500 3,500 3, LEGAL ADVERTISING 1,000 1,000 1,000 1, TRAVEL (OTHER THAN EDUC) 4,135 4,135 4,135 4, TECHNOLOGY EXPENSE 11,000 11,000 8,500 8, EDUCATION 1,500 16,435 8,968 8, MISCELLANEOUS 286, , , ,055 OTHER SERVICES & CHARGES - 25,899 25,899 25, CAPITAL OUTLAY - OTHER - 25,899 25,899 25,899 CAPITAL OUTLAY 910, , , ,318 DEPT TOTAL City of Robinson FY Budget 4-19

51 Purpose Statement: General Fund Municipal Court The mission of the Court is to serve the people of Texas efficiently, by providing an environment where all persons are treated with integrity, respect, and fairness. In doing so, we hope to promote public trust and confidence in the Judicial System. Goals & Objectives Having strong moral principles and core values, and conducting your life with those as your guide. Improve quality of communication for citizens. Maintain an effective and ethical approach to collections. Keeping Court technology and forms up to date in accordance with Texas Law. Working together as a team to assist citizens through the judicial process. Performance Measures FY FY Citations 1,500 2,000 Violations - Total 1,800 2,200 Warrants Issued 950 1,200 Warrants Cleared 950 1,200 Cases Adjudicated City of Robinson fy Budget 4-20

52 General Fund Municipal Court EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 100, , , , , ,269 Supplies 1,966 2,640 2,000 3,000 3,000 3,000 Maintenance 5,571 5,667 6,000 6,000 6,000 6,000 Other Services & Charges 127, , , , , ,794 Capital Outlay Total Expenditures 235, , , , , ,063 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Municipal Judge $15,000 $18, Court Clerk $29,700 $40, Deputy Court Clerk $27,250 $37, Total Personnel City of Robinson FY Budget 4-21

53 Gereral Fund Muncipal Court Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 82,912 63,239 71,278 91,048 89, OVERTIME 3,399 2,360 3,023 3,051 3, LONGEVITY INCENTIVE 1, FICA EXPENSE 6,822 5,006 5,765 7,162 6, TMRS 8,602 6,015 7,573 10,177 13, MEDICAL INSURANCE 13,212 9,061 11,117 13,438 15, WORKER'S COMPENSATION UNEMPLOYMENT TAX PERSONNEL SERVICES 116,713 87, , , , NON-OFFICE SUPPLIES 2,561 2,960 1,966 2, OFFICE SUPPLIES ,000 SUPPLIES 2,561 2,960 1,966 2,640 2, MAINTENANCE - AGREEMENTS 4,207 7,373 5,571 5,667 6,000 MAINTENANCE 4,207 7,373 5,571 5,667 6, EMPLOYMENT SERVICE COSTS JURY SERVICES/EMPLOYEE WELLNESS COLLECTION AGENCY - 18,996 21,498 30,784 26, LEGAL FEES ,220 10, CREDIT CARD FEES 1,901 2,393 2,334 2,688 2, TECHNOLOGY EXPENSE 1,500 1,500 1,500 1,500 1, TIME PAYMENT FEE 3,040 2,756 3,132 2,391 3, FAIL TO APPEAR 7,915 6,464 8,399 5,454 8, CONS COURT COST FUGITIVE APPREHENSION JUV CRIME & DELIQUENCY JUD & CRT PERSONNEL TRAINING COMP VICTIMS OF CRIME SEATBELT FINE JURY REIMBURSEMENT FEE 3,671 4,345 4,828 3,127 4, JUDICIAL SUPPORT FEE 5,395 6,450 7,014 4,650 6, INDIGENT DEFENSE FEE 1,746 2,114 2,334 1,532 2, CIVIL JUSTICE FEES - STATE CIVIL JUSTICE FEES - COURT OMNIBASE FEE ON TLFTA 2,130 1,314 2,694 4,146 3, STATE TRAFFIC FEE 15,078 19,058 20,407 13,547 18, CONSOLIDATED COURT COST 37,021 43,836 48,593 31,519 41, TRUANCY PREVENTION & DIV FUND , EDUCATION 2,759 1,924 1,534 1,061 2, MISCELLANEOUS 2,555 2, OTHER SERVICES & CHARGES 86, , , , , CAPITAL OUTLAY - OTHER CAPITAL OUTLAY DEPT TOTAL 209, , , , ,426 City of Robinson FY Budget 4-22

54 General Fund Municipal Court Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 89,108 88,551 87,256 87, SALARIES 1,500 1,500 1,500 1, OVERTIME LONGEVITY 900 1,200 1,200 1, INCENTIVE 6,874 6,999 6,900 6, FICA EXPENSE 13,702 13,559 13,367 13, TMRS 15,600 15,600 17,400 17, MEDICAL INSURANCE UNEMPLOYMENT TAX WORKER'S COMPENSATION 128, , , ,269 PERSONNEL SERVICES NON-OFFICE SUPPLIES 3,000 3,000 3,000 3, OFFICE SUPPLIES 3,000 3,000 3,000 3,000 SUPPLIES 6,000 6,000 6,000 6, MAINTENANCE - AGREEMENTS 6,000 6,000 6,000 6,000 MAINTENANCE EMPLOYMENT SERVICE COSTS JURY SERVICES/EMPLOYEE WELLNESS 26,000 26,000 26,000 26, COLLECTION AGENCY 18,000 15,000 15,000 15, LEGAL FEES 2,000 2,000 2,000 2, CREDIT CARD FEES 1,500 1,500 1,500 1, TECHNOLOGY EXPENSE 3,540 3,540 3,540 3, TIME PAYMENT FEE 8,477 8,477 8,477 8, FAIL TO APPEAR CONS COURT COST FUGITIVE APPREHENSION JUV CRIME & DELIQUENCY JUD & CRT PERSONNEL TRAINING COMP VICTIMS OF CRIME SEATBELT FINE 4,164 4,164 4,164 4, JURY REIMBURSMENT FEE 6,177 6,177 6,177 6, JUDICIAL SUPPORT FEE 2,028 2,028 2,028 2, INDIGENT DEFENSE FEE CIVIL JUSTICE FEES - STATE CIVIL JUSTICE FEES - COURT 3,700 3,700 3,700 3, OMNIBASE FEE ON TLFTA 18,515 18,515 18,515 18, STATE TRAFFIC FEE 41,537 41,537 41,537 41, CONSOLIDATED COURT COST TRUANCY PREVENTION & DIV FUND 2,500 2,500 2,500 2, EDUCATION MISCELLANEOUS 140, , , ,794 OTHER SERVICES & CHARGES CAPITAL OUTLAY - OTHER CAPITAL OUTLAY 278, , , ,063 DEPT TOTAL City of Robinson FY Budget 4-23

55 Purpose Statement: General Fund Street Department The Street Department's purpose is to maintain city streets and right of way to provide for the safety of the public. Goals & Objectives Repair potholes in a timely manner. Maintain and improve drainage throughout the city. To respond to citizens complaints in a timely matter Reduce the time between utility cuts and street repair Implement an overall street maintenance plan to extend the life of streets Performance Measures FY FY Pothole repairs (hours) Tree trimming (hours) Mowing right of way (miles) Crack sealing (hours) Property abated (hours) City of Robinson FY Budget 4-24

56 General Fund Street Department EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 312, , , , , ,415 Supplies 64,958 31,228 39,000 40,168 38,200 38,200 Maintenance 161, , , , , ,000 Other Services & Charges 8,582 6,273 4,100 4,800 4,800 4,800 Capital Outlay , ,101 42,461 42,461 - Total Expenditures 547, , ,184 1,086, , ,876 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Community Services Director $45,000 $68, Crew Leader $35,000 $50, Traffic Operations Supt. $35,000 $50, Street Field Assistant $25,000 $34, Total Personnel City of Robinson FY Budget 4-25

57 General Fund Street Department Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 136, , , , , OVERTIME 19,800 15,923 14,497 7,120 13, LONGEVITY 1,248 1,128 1,268 1,452 2, INCENTIVE FICA EXPENSE 12,722 16,182 16,663 17,545 25, TMRS 18,947 26,317 28,604 30,651 51, MEDICAL INSURANCE 31,653 40,448 48,230 50,005 62, WORKER'S COMPENSATION , UNEMPLOYMENT TAX PERSONNEL SERVICES 221, , , , , NON-OFFICE SUPPLIES 12,752 13,761 22,922 15,614 2, UNIFORMS 2,926 3,342 4,071 3,503 4, FUEL 27,140 39,849 37,315 11,595 20, STREET SIGNS/CULVERTS , OFFICE SUPPLIES TOOLS & MINOR EQUIPMENT , SAFETY EQUIPMENT , EDUCATIONAL SUPPLIES AWARDS & TROPHIES JANITORIAL SUPPLIES SUPPLIES 42,818 56,952 64,958 31,228 39, MAINTENANCE - VEHICLES 38,769 57,404 88,849 64,354 8, MAINTENANCE - FACILITIES - - 1,849 4,546 10, MAINTENANCE - STREET REPAIR 30,196 49,514 70,793 78,219 60, MAINTENANCE - EQUIPMENT ,000 MAINTENANCE 68, , , , , COMMUNICATIONS 2,016 3,212 3,529 1,908 2, EDUCATION 1,461 3,781 4, , MISCELLANEOUS ,719 1,000 OTHER SERVICES & CHARGES 3,916 7,618 8,582 6,273 4, MOTOR VEHICLES MACHINERY , CAPITAL OUTLAY - OTHER 15, CAPITAL OUTLAY 15, ,000 DEPT TOTAL 352, , , , ,184 City of Robinson FY Budget 4-26

58 General Fund Street Department Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 323, , , , SALARIES 3,000 7,000 7,000 7, OVERTIME 2,064 2,496 2,496 2, LONGEVITY 300 1,500 1,500 1, INCENTIVE 25,895 27,550 28,029 28, FICA EXPENSE 51,620 53,370 54,299 54, TMRS 62,400 62,400 69,600 69, MEDICAL INSURANCE 35,677 36,969 37,600 37, UNEMPLOYMENT TAX WORKER'S COMPENSATION 504, , , ,415 PERSONNEL SERVICES 2,400 2,460 3,000 3, NON-OFFICE SUPPLIES 4,000 4,100 3,500 3, UNIFORMS 20,000 20,500 20,500 20, FUEL 5,000 5,125 3,500 3, STREET SIGNS/CULVERTS OFFICE SUPPLIES 5,100 5,228 5,000 5, TOOLS & MINOR EQUIPMENT 1,000 1,025 1,000 1, SAFETY EQUIPMENT EDUCATIONAL SUPPLIES AWARDS & TROPHIES JANITORIAL SUPPLIES 39,000 40,168 38,200 38,200 SUPPLIES 20,000 25,000 25,000 25, MAINTENANCE - VEHICLES 10,000 5,000 5,000 5, MAINTENANCE - FACILITIES 60,000 80,000 80,000 80, MAINTENANCE - STREET REPAIR 30,000 25,000 25,000 25, MAINTENANCE - EQUIPMENT 120, , , ,000 MAINTENANCE 2,100 1,300 1,300 1, COMMUNICATIONS 1,000 2,500 2,500 2, EDUCATION 1,000 1,000 1,000 1, MISCELLANEOUS 4,100 4,800 4,800 4,800 OTHER SERVICES & CHARGES - 124, MOTOR VEHICLES 120, ,311 42,461 42, MACHINERY - 136, CAPITAL OUTLAY - OTHER 120, ,101 42,461 42,461 CAPITAL OUTLAY 787,184 1,086, , ,876 DEPT TOTAL City of Robinson FY Budget 4-27

59 Purpose Statement: General Fund Police Department The mission of the Robinson Police Department is to protect and serve the community with honesty, equality, and impartiality while maintaining the highest possible degree of ethical behavior and professional conduct. Goals & Objectives Upgrade the department computer server and city firewall. Implement a replace and update program for mobile video recording units. Integrate electronic tracking of certifications, policies, training, and accreditation program. Implement a replace of electronic equipment for: decktops computers, laptops, and digital video systems Add a part-time Telecommunicator Change the partime Evidence Clerk position to a full time Evidence Technician Implement a replace and update program for Taser equipment. Performance Measures FY FY Annual Calls for Service Report Monthly Cleared Investigations Report 32.0% 40.0% Monthly Average Resonse Time Report: minutes/seconds 2: Employee Turnover Rate 12.1% 3.0% City of Robinson FY Budget 4-28

60 General Fund Police Department EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 1,995,421 2,021,505 2,201,569 2,224,832 2,246,066 2,246,066 Supplies 153, , , , , ,376 Maintenance 98,855 99, , , , ,918 Other Services & Charges 87, , , , , ,337 Capital Outlay - 56, , , , ,411 Appropriations - 113, , ,126 Total Expenditures 2,335,356 2,406,510 2,769,701 2,971,415 2,920,234 2,920,234 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Chief of Police $75,000 $98, Lieutenant $52,000 $76, Sergeant $44,000 $62, Corporal $40,500 $51, Police Officer $35,200 $47, Comm/Records Supervisor $40,500 $51, Telecommunicator $25,800 $38, Records Clerk $27,000 $38, Evidence Technician $32,300 $38, Animal Control Officer $25,800 $38, Total Personnel City of Robinson FY Budget 4-29

61 General Fund Police Department Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 1,193,275 1,247,827 1,257,507 1,292,452 1,414, OVERTIME 83, , , ,400 90, LONGEVITY 10,900 11,736 12,960 13,756 16, INCENTIVE 17,575 20,050 22,350 23,650 24, FICA EXPENSE 100, , , , , TMRS 155, , , , , MEDICAL INSURANCE 181, , , , , WORKER'S COMPENSATION , UNEMPLOYMENT TAX PERSONNEL SERVICES 1,743,117 1,883,596 1,995,421 2,021,505 2,201, NON-OFFICE SUPPLIES 58,034 35,461 71,888 27,653 9, POSTAL SUPPLIES/PRINTING 143 1, , ANIMAL CONTROL SUPPLIES 1, , UNIFORMS 10,968 17,026 10,781 18,652 20, FUEL 80,840 76,592 59,103 50,789 58, AMMUNITION/FD FUEL 5,421 7,001 10,935 10,416 11, OFFICE SUPPLIES , COMPUTER EQUIPMENT , TOOLS & MINOR EQUIPMENT , SAFETY EQUIPMENT , EDUCATIONAL SUPPLIES , AWARDS & TROPHIES , JANITORIAL SUPPLIES SUPPLIES 156, , , , , MAINTENANCE - VEHICLES 48,491 67,552 45,086 37,200 40, MAINTENANCE - AGREEMENTS 53,000 48,162 53,074 52,199 84, MAINTENANCE - FACILITIES ,960 15, MAINTENANCE - EQUIPMENT MAINTENANCE - RADIOS MAINTENANCE 101, ,714 98,855 99, , INSURANCE - POLICE LIABILITY 10,991 10,978 11,082 12,112 12, COMMUNICATIONS 13,366 17,281 15,702 12,150 12, ANIMAL BOARDING 5,680 8,050 19,047 26,097 25, UNIFORM/CLEANING ALLOWANCE 1,701 1,806 3,012 2,196 4, FUNDS EXPENDED/DRUG FOREITURE ,754 19, CITIZENS ACADEMY/CRIME PREVENTION 2, , TRAINING EQUIPMENT ,116 2, PROFESSIONAL 2,216 4,432 1,862 3,193 8, EDUCATION 21,142 27,559 19,004 31,698 27, EDUCATION - PD NON-SWORN 2,200 1,991 2,498 4,758 7, RECRUITING (19) 1,218 1,137 1,640 3, MISCELLANEOUS 1,518 1,110 2,459 4,010 4,000 OTHER SERVICES & CHARGES 61,028 75,317 87, , , MOTOR VEHICLES , FURNITURE & FIXTURES City of Robinson FY Budget 4-30

62 General Fund Police Department Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 1,298,216 1,445,923 1,437,826 1,437, SALARIES 206,466 90,000 90,000 90, OVERTIME 14,160 14,514 16,032 16, LONGEVITY 23,800 24,395 24,395 24, INCENTIVE 114, , , , FICA EXPENSE 225, , , , TMRS 213, , , , MEDICAL INSURANCE 32,538 45,197 45,873 45, UNEMPLOYMENT TAX WORKER'S COMPENSATION 2,129,416 2,224,832 2,246,066 2,246,066 PERSONNEL SERVICES 9,600 9,840 10,500 10, NON-OFFICE SUPPLIES 1,500 2,538 1,500 1, POSTAL SUPPLIES/PRINTING 1,000 1,025 1,025 1, ANIMAL CONTROL SUPPLIES 17,970 18,400 18,400 18, UNIFORMS 54,536 55,899 55,000 55, FUEL 9,500 12,985 10,500 10, AMMUNITION/FD FUEL 9,386 9,621 9,000 9, OFFICE SUPPLIES 11,000 22,888 22,888 22, COMPUTER EQUIPMENT 18,000 24,313 24,313 24, TOOLS & MINOR EQUIPMENT 6,805 40,417 20,000 20, SAFETY EQUIPMENT 1,500 1,538 1,500 1, EDUCATIONAL SUPPLIES 1,500 1,538 1,250 1, AWARDS & TROPHIES 1,500 1,538 1,500 1, JANITORIAL SUPPLIES 143, , , ,376 SUPPLIES 40,000 41,000 40,000 40, MAINTENANCE - VEHICLES 80,261 82,268 82,268 82, MAINTENANCE - AGREEMENTS 7,000 11,689 7,150 7, MAINTENANCE - FACILITIES - 2,000 2,000 2, MAINTENANCE - EQUIPMENT - 4,500 4,500 4, MAINTENANCE - RADIOS 127, , , ,918 MAINTENANCE 12,725 13,870 12,585 12, INSURANCE - POLICE LIABILITY 15,710 16,250 16,250 16, COMMUNICATIONS 28,618 38,852 38,852 38, COLLECTION AGENCY 2,000 2,050 2,050 2, UNIFORM/CLEANING ALLOWANCE FUNDS EXPENDED/DRUG FOREITURE 2,610 2,000 2,000 2, CITIZENS ACADEMY/CRIME PREVENTION 2,718 7,485 3,700 3, TRAINING EQUIPMENT 8,400 8,610 8,610 8, PROFESSIONAL 27,000 30,000 28,000 28, EDUCATION 7,400 7,585 7,400 7, EDUCATION - PD NON-SWORN 2,790 2,860 2,790 2, RECRUITING 4,000 4,100 4,100 4, MISCELLANEOUS 113, , , ,337 OTHER SERVICES & CHARGES 38, ,730 85,341 85, MOTOR VEHICLES - - 2,500 2, FURNITURE & FIXTURES City of Robinson FY Budget 4-31

63 General Fund Police Department Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY COMMUNICATION SYSTEMS , COMPUTER SYSTEMS , HEATING & COOLING CAPITAL OUTLAY - OTHER 107, ,619-56,107 - CAPITAL OUTLAY 107, ,619-56, , LEASE PURCHASES DEBT SERVICE - OTHER APPROPRIATIONS DEPT TOTAL 2,169,641 2,422,676 2,335,356 2,406,510 2,769,701 City of Robinson FY Budget 4-32

64 General Fund Police Department Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 100, COMMUNICATION SYSTEMS 15,600 33,570 33,570 33, COMPUTER SYSTEMS - 1, HEATING & COOLING CAPITAL OUTLAY - OTHER 154, , , ,411 CAPITAL OUTLAY - 113, , , LEASE PURCHASES DEBT SERVICE - OTHER - 113, , , APPROPRIATIONS 2,669,022 2,971,415 2,920,234 2,920,234 DEPT TOTAL City of Robinson FY Budget 4-33

65 Purpose Statement: General Fund Sanitation The Sanitation Department is used to account for costs related the City's residential solid waste contract. There are no personnel assigned to this department. Goals & Objectives Performance Measures FY FY City of Robinson FY Budget 4-34

66 General Fund Sanitation EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services Supplies Maintenance Other Services & Charges 630, , , , , ,148 Capital Outlay Total Expenditures 630, , , , , ,148 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted No Personnel - - Total Personnel City of Robinson FY Budget 4-35

67 General Fund Sanitation Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY CONTRACTUAL - SANITATION 547, , , , , SALES TAX EXPENSE - SANITATION 40,501 41,519 42,111 46,040 45, FUEL COST SURCHARGE - SANITATION 20,869 19,941 4,629-6, MISCELLANEOUS - - 6, OTHER SERVICES & CHARGES 609, , , , ,313 DEPT TOTAL 609, , , , ,313 City of Robinson FY Budget 4-36

68 General Fund Sanitation Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 584, , , , CONTRACTUAL - SANITATION 42,834 45,198 45,198 45, SALES TAX EXPENSE - SANITATION FUEL COST SURCHARGE - SANITATION MISCELLANEOUS 627, , , ,148 OTHER SERVICES & CHARGES 627, , , ,148 DEPT TOTAL City of Robinson FY Budget 4-37

69 Purpose Statement: General Fund Municipal Facilities The purpose of this department is to account for the costs associated with maintain the various city owned buildings. No personnel are assigned to this department. Goals & Objectives Improve janitorial services at City Hall Performance Measures FY FY City of Robinson FY Budget 4-38

70 General Fund Municipal Facilities EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services Supplies Maintenance 18,313 17,144 18,000 27,000 18,000 18,000 Other Services & Charges 113, , , , , ,176 Capital Outlay 182, Appropriations - 12,405 12,405 12,405 12,405 12,405 Total Expenditures 314, , , , , ,581 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted No Personnel - - Total Personnel City of Robinson FY Budget 4-39

71 General Fund Municipal Facilities Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY MAINTENANCE - FACILITIES 21,221 26,077 18,313 17,144 18,000 MAINTENANCE 21,221 26,077 18,313 17,144 18, INSURANCE - BUILDING 2,169 2,304 5,372 4,978 5, UTILITIES 92,178 95, , , , JANITORIAL 6, MISCELLANEOUS OTHER SERVICES & CHARGES 100,786 98, , , , CAPITAL OUTLAY - OTHER , CAPITAL OUTLAY , LOANS ,405 12, DEBT SERVICE - OTHER APPROPRIATIONS ,405 12,405 DEPT TOTAL 122, , , , ,705 City of Robinson FY Budget 4-40

72 General Fund Municipal Facilities Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 18,000 27,000 18,000 18, MAINTENANCE - FACILITIES 18,000 27,000 18,000 18,000 MAINTENANCE 5,178 5,436 5,436 5, INUSRANCE - BUILDING 110, , , , UTILITIES - 17,640 16,740 16, JANITORIAL MISCELLANEOUS 115, , , ,176 OTHER SERVICES & CHARGES CAPITAL OUTLAY - OTHER CAPITAL OUTLAY 12,405 12,405 12,405 12, LOANS DEBT SERVICE - OTHER 12,405 12,405 12,405 12, APPROPRIATIONS 145, , , ,581 DEPT TOTAL City of Robinson FY Budget 4-41

73 Purpose Statement: General Fund Planning & Community Development Assist in promoting the efficent and orderly development of private property and businesses through zoning, subdivision review and building inspections. Assist citizens with code related issues and protect the health, safety and welfare of the citzens of Robinson. Goals & Objectives Update commercial building permit application. Update current Zoning ordinance & map. Increase voluntary compliance through education. Utilize Building Standards Committee for property maintenance issues Improve the overall development process Performance Measures FY FY Tall grass Junk motor vehicle Open storage Residential permits Commercial permits 3 4 Plats recorded 8 10 Total inspections City of Robinson FY Budget 4-42

74 Fund Planning & Community Development EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 246, , , , , ,894 Supplies 13,935 5,583 9,100 8,675 8,675 8,675 Maintenance 9,062 17,309 20,445 20,445 20,445 20,445 Other Services & Charges 11,189 28,916 38,050 35,950 35,950 35,950 Capital Outlay Total Expenditures 280, , , , , ,964 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Planning Director $72,000 $90, Building Inspector $42,000 $59, Code Enforcement Officer $27,000 $40, Building Maintenance Asst. $20,000 $32, Total Personnel City of Robinson FY Budget 4-43

75 General Fund Planning & Community Development Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 104, , , , , OVERTIME ,820 1,917 1, LONGEVITY 1,024 1,088 1, INCENTIVE 4,550 3,750 4,200 2,800 2, FICA EXPENSE 8,211 9,929 13,192 10,887 15, TMRS 13,118 17,148 23,561 19,422 30, MEDICAL INSURANCE 13,448 20,955 28,551 25,022 23, WORKER'S COMPENSATION , UNEMPLOYMENT TAX PERSONNEL SERVICES 145, , , , , NON-OFFICE SUPPLIES 10,160 9,006 8,183 2, POSTAL SUPPLIES/PRINTING UNIFORMS , FUEL 4,833 6,127 4,864 2,929 3, OFFICE SUPPLIES , COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT SUPPLIES 14,993 15,386 13,935 5,583 9, MAINTENANCE - VEHICLES 430 4,321 1,451 1,899 6, MAINTENANCE - AGREEMENTS 3,586 6,742 7,611 15,410 14,045 MAINTENANCE 4,016 11,063 9,062 17,309 20, COMMUNICATIONS 1,928 2,402 3,410 3,173 3, PROFESSIONAL ,394 8, CODE COMPLIANCE COSTS , CREDIT CARD FEES , EDUCATION 3,009 7,893 5,040 10,114 10, MISCELLANEOUS 1, ,097-1,000 OTHER SERVICES & CHARGES 6,325 11,252 11,189 28,916 38, CAPITAL OUTLAY - OTHER - 11, CAPITAL OUTLAY - 11, DEPT TOTAL 170, , , , ,801 City of Robinson FY Budget 4-44

76 General Fund Planning & Community Development Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 135, , , , SALARIES 600 2,000 2,000 2, OVERTIME LONGEVITY 1,725 3,000 3,000 3, INCENTIVE 10,280 13,356 13,441 13, FICA EXPENSE 20,650 25,875 26,038 26, TMRS 17,500 23,400 26,100 26, MEDICAL INSURANCE 2,952 1,570 1,581 1, WORKER'S COMPENSATION UNEMPLOYMENT TAX 189, , , ,894 PERSONNEL SERVICES NON-OFFICE SUPPLIES POSTAL SUPPLIES/PRINTING UNIFORMS 1,850 2,800 2,800 2, FUEL 2, OFFICE SUPPLIES 2,000 3,450 3,450 3, COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT 6,950 8,675 8,675 8,675 SUPPLIES 6,400 6,400 6,400 6, MAINTENANCE - VEHICLES 14,045 14,045 14,045 14, MAINTENANCE - AGREEMENTS 20,445 20,445 20,445 20,445 MAINTENANCE 3,650 3,650 3,650 3, COMMUNICATIONS 90,000 15,000 15,000 15, PROFESSIONAL 9,000 9,000 9,000 9, CODE COMPLIANCE COSTS 1,800 1,800 1,800 1, CREDIT CARD FEES 4,000 5,000 5,000 5, EDUCATION 1,500 1,500 1,500 1, MISCELLANEOUS 109,950 35,950 35,950 35,950 OTHER SERVICES & CHARGES CAPITAL OUTLAY - OTHER CAPITAL OUTLAY 326, , , ,964 DEPT TOTAL City of Robinson FY Budget 4-45

77 Purpose Statement: General Fund Parks The Park and Recreation Department's purpose is to provide a clean, safe and well maintained outdoor recreation space for activities and events for the citzens of Robinson. This department accounts for the costs associated with maintenance of the park. No personnel are assigned. Goals & Objectives Maintain Peplow Park so it creates a positive image to the community. Host City and Community events. Improve access to the park by expanding parking. Performance Measures FY FY City Hosted Events 6 8 Community Hosted Events 3 4 Pavillion Rentals City of Robinson FY Budget 4-46

78 General Fund Parks EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services Supplies 10,972 1,874 4,900 4,500 4,500 4,500 Maintenance 10,943 5,934 18,000 18,000 18,000 18,000 Other Services & Charges 527 1,390 2,000 1,000 1,000 1,000 Capital Outlay - 15,000 29,890 38,000 8,000 8,000 - Total Expenditures 22,442 24,198 54,790 61,500 31,500 31,500 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted No Personnel - - Total Personnel City of Robinson FY Budget 4-47

79 General Fund Parks Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY NON-OFFICE SUPPLIES 3,194 12,077 10,781 1,669 4, FUEL JANITORIAL SUPPLIES SUPPLIES 3,581 12,368 10,972 1,874 4, MAINTENANCE - VEHICLES 2,148 1,750 2, MAINTENANCE - FACILITIES ,946 8,462 5,813 16, MAINTENANCE - EQUIPMENT , MAINTENANCE - RADIOS MAINTENANCE 2,480 15,696 10,943 5,934 18, UTILITIES , PROFESSIONAL 1, MISCELLANEOUS - 1, ,000 OTHER SERVICES & CHARGES 1,477 1, ,390 2, MACHINERY CAPITAL OUTLAY - OTHER 24, ,986-15,000 29,890 CAPITAL OUTLAY 24, ,986-15,000 29,890 DEPT TOTAL 32, ,753 22,442 24,198 54,790 City of Robinson FY Budget 4-48

80 General Fund Parks Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 4,000 2,000 2,000 2, NON-OFFICE SUPPLIES FUEL - 2,000 2,000 2, JANITORIAL SUPPLIES 4,900 4,500 4,500 4,500 SUPPLIES MAINTENANCE - VEHICLES 16,000 16,000 16,000 16, MAINTENANCE - FACILITIES 2,000 2,000 2,000 2, MAINTENANCE - EQUIPMENT MAINTENANCE - RADIOS 18,000 18,000 18,000 18,000 MAINTENANCE 18, UTILITIES PROFESSIONAL 1,000 1,000 1,000 1, MISCELLANEOUS 19,000 1,000 1,000 1,000 OTHER SERVICES & CHARGES - - 8,000 8, MACHINERY - 38, CAPITAL OUTLAY - OTHER - 38,000 8,000 8,000 CAPITAL OUTLAY 41,900 61,500 31,500 31,500 DEPT TOTAL City of Robinson FY Budget 4-49

81 Purpose Statement: General Fund Traffic Operations To maintain a safe traffic control system for our citizens. This Department accounts for the costs associated with the installation and maintenance of traffic signs and other traffic control devices. There are no personnel assigned to this department. Goals & Objectives Maintain signs in good and visable condition Respond to reports of down or damaged signs in a timely manner. Performance Measures FY FY City of Robinson FY Budget 4-50

82 General Fund Traffic Operations EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services Supplies 17,500 8,523 8,300 9,200 6,850 6,850 Maintenance 73 1,306 1,000 1,200 1,200 1,200 Other Services & Charges Capital Outlay Total Expenditures 18,248 10,207 10,020 11,138 8,770 8,770 $20,000 $18,000 $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted No personnel - - Total Personnel City of Robinson FY Budget 4-51

83 General Fund Traffic Operations Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 38,791 39, OVERTIME LONGEVITY INCENTIVE FICA EXPENSE 3,076 3, TMRS 4,627 4, MEDICAL INSURANCE 6,469 7, PERSONNEL SERVICES 53,171 54, NON-OFFICE SUPPLIES 22,181 19,901 17,091 5, UNIFORMS FUEL 2,133 1, STREET SIGNS 13,428 2,093-2,602 4, OFFICE SUPPLIES TOOLS & MINOR EQUIPMENT SAFETY EQUIPMENT JANITORIAL SUPPLIES SUPPLIES 38,285 24,091 17,500 8,523 8, MAINTENANCE - VEHICLES 305 1, ,306 1, MAINTENANCE - EQUIPMENT MAINTENANCE 305 1, ,306 1, COMMUNICATIONS 387 1, EDUCATION MISCELLANEOUS OTHER SERVICES & CHARGES 537 1, CAPITAL OUTLAY - OTHER CAPITAL OUTLAY DEPT TOTAL 92,298 81,868 18,248 10,207 10,020 City of Robinson FY Budget 4-52

84 General Fund Traffic Operations Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION SALARIES OVERTIME LONGEVITY INCENTIVE FICA EXPENSE TMRS MEDICAL INSURANCE PERSONNEL SERVICES NON-OFFICE SUPPLIES UNIFORMS FUEL 4,500 5,000 4,000 4, STREET SIGNS/CULVERTS OFFICE SUPPLIES 800 1, TOOLS & MINOR EQUIPMENT SAFETY EQUIPMENT JANITORIAL SUPPLIES 8,300 9,200 6,850 6,850 SUPPLIES 1,000 1,000 1,000 1, MAINTENANCE - VEHICLES MAINTENANCE - EQUIPMENT 1,000 1,200 1,200 1,200 MAINTENANCE COMMUNICATIONS EDUCATION MISCELLANEOUS OTHER SERVICES & CHARGES CAPITAL OUTLAY - OTHER CAPITAL OUTLAY 10,020 11,138 8,770 8,770 DEPT TOTAL City of Robinson FY Budget 4-53

85 Purpose Statement: General Fund Community Media The purpose of the City of Robinson s Communications Department is to foster and facilitate effective internal and external communications that will inform and engage citizens, strengthen and expand the City's reputation, build public trust, and foster community pride and cooperation while offering residents and visitor s quality familyfriendly opportunities and events. Goals & Objectives Complete the Certified Public Communicator Program by August Increase residents and city staffs understanding about the work of the city by working with elected officials and staf Provide opportunities that encourage a sense of community for citizens and build a positive image for the City of Robinson on a yearly basis. Enhance the user experience and the city image through the city's website. Increase residents and city staffs understanding about the work of the city by working with elected officials and staff to create regular communication around city projects through social media, newsletters and the City website. Enhance the City's image/brand as a foundation for developing and economic development plan. Performance Measures FY FY Press releases issued 6 12 Website hits Website updates Average weekly social media posts Marketing materials developed Special Event Planning (Hours) Meetings attended City of Robinson FY Budget 4-54

86 General Fund Community Media EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 62,580 69,861 73,003 72,525 75,130 75,130 Supplies 214 1,222 1,000 4,150 4,150 4,150 Maintenance Other Services & Charges 28,216 25,193 52,415 66,693 66,693 66,693 Capital Outlay Total Expenditures 91,104 96, , , , ,973 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Public Information Director $45,000 $68, Total Personnel City of Robinson FY Budget 4-55

87 General Fund Community Media Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 40,075 41,525 46,565 51,349 52, LONGEVITY INCENTIVE FICA EXPENSE 3,133 3,132 3,497 3,898 4, TMRS 4,714 5,069 6,061 6,788 8, MEDICAL INSURANCE 6,440 6,216 6,441 7,822 7, WORKER'S COMPENSATION UNEMPLOYMENT TAX PERSONNEL SERVICES 54,450 55,994 62,580 69,861 73, NON-OFFICE SUPPLIES 353 2, , MEDIA EQUIPMENT OFFICE SUPPLIES COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT EDUCATIONAL SUPPLIES SUPPLIES 353 2, ,222 1, MAINTENANCE - AGREEMENTS MAINTENANCE COMMUNICATIONS 2,258 8,600 5,310 4,605 6, EVENTS 5,137 2,795 15,773 19,352 40, PROFESSIONAL EDUCATION 2,771 4,179 6,088 1,236 5, MISCELLANEOUS , OTHER SERVICES & CHARGES 10,382 16,019 28,216 25,193 52, CAPITAL OUTLAY - OTHER CAPITAL OUTLAY DEPT TOTAL 65,347 74,223 91,104 96, ,418 City of Robinson FY Budget 4-56

88 General Fund Community Media Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 52,532 52,532 53,845 53, SALARIES LONGEVITY INCENTIVE 4,026 4,026 4,119 4, FICA EXPENSE 8,011 7,785 7,980 7, TMRS 7,800 7,800 8,700 8, MEDICAL INSURANCE UNEMPLOYMENT TAX WORKER'S COMPENSATION 73,003 72,525 75,130 75,130 PERSONNEL SERVICES NON-OFFICE SUPPLIES MEDIA EQUIPMENT OFFICE SUPPLIES 60 2,000 2,000 2, COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT EDUCATIONAL SUPPLIES 560 4,150 4,150 4,150 SUPPLIES MAINTENANCE - AGREEMENTS MAINTENANCE 6,455 2,631 2,631 2, COMMUNICATIONS 40,000 45,000 45,000 45, EVENTS - 11,500 11,500 11, PROFESSIONAL 4,900 2,500 2,500 2, EDUCATION - 5,062 5,062 5, MISCELLANEOUS 51,355 66,693 66,693 66,693 OTHER SERVICES & CHARGES CAPITAL OUTLAY - OTHER CAPITAL OUTLAY 124, , , ,973 DEPT TOTAL City of Robinson FY Budget 4-57

89 Debt Service Fund Budget City of Robinson FY Budget 5-1

90 Debt Service Fund Fund Summary FY FY FY FY FY Actual Budget Proposed CM Rec. Approved Beginning Balance 138, , , , ,764 Revenue Ad Valorem Taxes 891, , , , ,300 Penalty & Interest 7,561 5,700 6,000 6,000 6,000 Interest Earnings 2,119 1,800 2,000 2,000 2, , , , , ,300 Expenditures Principal 495, , , , ,000 Interest 419, , , , ,550 Agent Fees 2,750 2,750 2,750 2,750 2, , , , , ,300 Ending Balance 122, , , , ,764 City of Robinson FY Budget 5-2

91 Debt Service Fund Schedule & Description of Accounts Bonds Description, Interest Original Outstanding Retirement & Maturity Date Issue 10/1/2016 Date Combination Tax & Revenue Certificates of Obligation $ 2,500,000 $ 105,000 8/15/2018 Series % Average Coupon Series Due 8/15/2011 to 8/15/2029 Years Refunded in 2017 General Obligation Refunding Bonds $ 1,135,000 $ 280,000 8/15/2021 Series % Average Coupon Series Due 8/15/2011 to 2/15/2021 Combination Tax & Revenue Certificates of Obligation $ 4,645,000 $ 4,230,000 8/15/2033 Series % Average Coupon Series Due 8/15/2013 to 8/15/2033 Combination Tax & Revenue Certificates of Obligation $ 4,575,000 $ 4,575,000 8/15/2035 Series % Average Coupon Series Due 8/15/2015 to 8/15/2035 General Obligation Refunding Bonds $ 2,145,000 $ 2,145,000 8/15/2029 Series % Average Coupon Series Due 8/15/2017 to 2/15/2029 Total $ 15,000,000 $ 11,335,000 City of Robinson FY Budget 5-3

92 Debt Service Fund Expenditure Summary FY FY Account Description Budget Approved Principal Payment $ 380,000 $ 580, Combination Tax & Revenue Certificates of Obligation 130, Combination Tax & Revenue Certificates of Obligation 100, , General Obligation Refunding Bonds 70,000 65, Combination Tax & Revenue Certificates of Obligation 210, , Combination Tax & Revenue Certificates of Obligation - 190, General Obligation Refunding Bonds - 5,000 Interest Payment $ 407,431 $ 377, Combination Tax & Revenue Certificates of Obligation 5, Combination Tax & Revenue Certificates of Obligation 91,656 3, General Obligation Refunding Bonds 11,950 9, Combination Tax & Revenue Certificates of Obligation 135, , Combination Tax & Revenue Certificates of Obligation 168, , General Obligation Refunding Bonds - 64,925 TOTALS $ 787,431 $ 957,550 City of Robinson FY Budget 5-4

93 Debt Service Fund Aggregate Debt Service As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,335, , , , ,755, , , , ,155, , ,625 1,259, ,545, , , , ,915, , , , ,270, , , , ,605, , , , ,925, , , , ,215, , , , ,485, , , , ,725, , , , ,945, , , , ,135, , , , ,555, ,000 97, , ,950, ,000 74, , ,325, ,000 51, , , ,000 27, , , ,000 13, ,800 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 Interest Principal $400,000 $200,000 $- City of Robinson FY Budget 5-5

94 Debt Service Fund Annual Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2010 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total , ,000 3, ,150 $108,500 $108,000 $107,500 $107,000 $106,500 $106,000 $105,500 $105,000 $104,500 $104,000 $103,500 $103,000 Interest Principal City of Robinson FY Budget 5-6

95 Debt Service Fund Annual Debt Service Requirements General Obligation Refunding Bonds, Series 2010 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,000 65,000 9,850 74, ,000 70,000 7,900 77, ,000 70,000 5,800 75, ,000 75,000 3,000 78,000 $80,000 $75,000 $70,000 $65,000 Interest Principal $60,000 $55,000 City of Robinson FY Budget 5-7

96 Debt Service Fund Annual Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2013 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,230, , , , ,015, , , , ,800, , , , ,580, , , , ,350, , , , ,115, , , , ,875, ,000 94, , ,625, ,000 87, , ,370, ,000 79, , ,105, ,000 71, , ,830, ,000 63, , ,550, ,000 54, , ,260, ,000 44, , , ,000 33, , , ,000 22, , , ,000 11, ,550 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 5-8

97 Debt Service Fund Annual Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2015 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,575, , , , ,385, , , , ,190, , , , ,990, , , , ,785, , , , ,575, , , , ,355, , , , ,130, , , , ,895, , , , ,655, , , , ,405, ,000 96, , ,145, ,000 85, , ,875, ,000 75, , ,595, ,000 63, , ,300, ,000 52, , , ,000 39, , , ,000 27, , , ,000 13, ,800 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 5-9

98 Debt Service Fund Annual Debt Service Requirements General Obligation Refunding Bonds, Series 2017 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,145,000 5,000 64,925 69, ,140, ,000 64, , ,020, ,000 62, , ,900, ,000 60, , ,780, ,000 57, , ,580, ,000 53, , ,375, ,000 48, , ,170, ,000 42, , , ,000 35, , , ,000 11, , , ,000 19, , , ,000 10, ,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 5-10

99 Water Fund City of Robinson FY Budget 6-1

100 Actual Actual Actual Estimated BEGINNING FY FY FY FY UNALLOCATED RESERVE 523, ,848 1,561,732 2,404,834 OPERATING REVENUES Water Fund Fund Summary Water Revenues 4,026,688 4,291,580 4,717,111 4,796,581 TOTAL OPERATING REVENUES 4,026,688 4,291,580 4,717,111 4,796,581 OPERATING EXPENSES Water Administration 395, , , ,880 Water Treatment 530, , , ,617 Water Distribution 1,287,678 1,295,895 1,354,932 1,583,734 TOTAL OPERATING EXPENSES 2,213,984 2,173,620 2,228,335 2,563,231 NON-OPERATING REVENUES (EXPENSES) Interest and Misc. Revenue 84,016 26,420 55, ,000 Debt Service (1,243,100) (1,307,492) (1,467,045) (1,891,766) TOTAL NON-OPERATING REVENUES (EXPENSES) (1,159,084) (1,281,072) (1,411,664) (1,775,766) TRANSFERS General Fund 216, , , ,050 NET INCOME 436, , , ,534 ENDING UNALLOCATED RESERVE 959,848 1,561,732 2,404,834 2,596,368 City of Robinson FY Budget 6-2

101 Water Fund Fund Summary Proposed CM Rec'd Approved FY FY FY BEGINNING 2,596,368 2,596,368 2,596,368 UNALLOCATED RESERVE OPERATING REVENUES 4,975,667 4,975,667 4,975,667 Water Revenues 4,975,667 4,975,667 4,975,667 TOTAL OPERATING REVENUES OPERATING EXPENSES 419, , ,803 Water Administration 672, , ,082 Water Treatment 1,592,313 1,604,763 1,624,263 Water Distribution 2,684,221 2,692,647 2,712,147 TOTAL OPERATING EXPENSES NON-OPERATING REVENUES (EXPENSES) 92,000 92,000 92,000 Interest and Misc. Revenue (1,909,201) (1,909,201) (1,909,201) Debt Service TOTAL NON-OPERATING (1,817,201) (1,817,201) (1,817,201) REVENUES (EXPENSES) TRANSFERS 284, , ,800 General Fund 189, , ,519 NET INCOME 2,785,813 2,777,387 2,757,887 ENDING UNALLOCATED RESERVE City of Robinson FY Budget 6-3

102 Actual Actual Actual Acct. # Description FY FY FY OPERATING REVENUE Water Fund Revenue Summary 5210 Water Sales - Retail 3,511,432 3,712,652 4,154, Water Sales - Wholesale 369, , , Water Taps 21,500 12,900 16, Utility Penalties 104, ,469 84, NSF Fee 1,565 1,375 1, Equipment/Line Extention 9, Connect/Transfer Fee 8,990 8,972 10,580 TOTAL OPERATING REVENUE 4,026,688 4,291,580 4,717,111 NON-OPERATING REVENUE 5901 Interest Income 10,216 12,262 41, Miscellaneous Income 65,050 12,158 13, Land Lease Revenue 8,750 2, Sale of Fixed Assets - - TOTAL NON-OPERATING REVENUE 84,016 26,420 55,381 TOTAL INCOME 4,110,704 4,318,000 4,772,492 City of Robinson FY Budget 6-4

103 Water Fund Revenue Summary Estimated Proposed CM Rec'd Approved FY FY FY FY Description Acct. # OPERATING REVENUE 4,308,262 4,522,267 4,522,267 4,522,267 Water Sales - Retail , , , ,000 Water Sales - Wholesale ,000 20,000 20,000 20,000 Water Taps , , , ,000 Utility Penalties ,400 1,400 1,400 1,400 NSF Fee ,419 Equipment/Line Extention ,500 10,000 10,000 10,000 Connect/Transfer Fee ,796,581 4,975,667 4,975,667 4,975,667 TOTAL OPERATING REVENUE NON-OPERATING REVENUE 90,000 75,000 75,000 75,000 Interest Income ,000 15,000 15,000 15,000 Miscellaneous Income ,000 2,000 2,000 2,000 Land Lease Revenue 5904 Sale of Fixed Assets ,000 92,000 92,000 92,000 TOTAL NON-OPERATING REVENUE 4,912,581 5,067,667 5,067,667 5,067,667 TOTAL INCOME City of Robinson FY Budget 6-5

104 Water Fund Expenses by Department FY FY FY FY FY FY FY FY Department Actual Actual Actual Budgeted Estimated Proposed CM Rec. Approved Water Administration 1,638,654 1,719,303 1,863,229 2,298,722 2,295,646 2,328,374 2,342,004 2,342,004 Water Treatment 530, , , , , , , ,082 Water Distribution 1,287,678 1,295,895 1,354,932 1,618,922 1,583,734 1,592,313 1,604,763 1,624,263 Total 3,457,084 3,481,112 3,695,380 4,521,680 4,454,997 4,593,422 4,601,848 4,621,348 Water Fund Expenses by Department Water Distribution 35% Water Administration 51% Water Treatment 14% Water Fund Expenses by Department 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 - FY FY FY FY FY Water Administration Water Treatment Water Distribution City of Robinson FY Budget 6-6

105 Water Fund Expenses by Category Actual Actual Actual Budgeted Estimated Proposed CM Rec'd Approved Category FY FY FY FY FY FY FY FY Personnel Services 759, , , , , , , ,323 Supplies 152, , , , , , , ,168 Maintenance 328, , , , , , , ,050 Other Services & Charges 940, , ,213 1,074,815 1,058,683 1,108,141 1,105,032 1,105,032 Capital Outlay 33, , , , , , , ,575 Appropriations (Debt) 1,243,100 1,307,492 1,467,045 1,891,766 1,891,766 1,909,201 1,909,201 1,909,201 Total 3,457,084 3,481,112 3,695,380 4,521,680 4,454,997 4,593,422 4,601,848 4,621,348 Appropriations (Debt) 41% Water Fund Expenses by Category Personnel Services 17% Supplies 4% Maintenance 6% Capital Outlay 8% Other Services & Charges 24% Water Fund Expenses by Category 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 - FY FY FY FY FY Personnel Services Supplies Maintenance Other Services & Charges Capital Outlay Appropriations (Debt) City of Robinson FY Budget 6-7

106 Purpose Statement: Water Fund Water Administration The Utility Billing department is committed to providing customer service to the citizens of Robinson in a professional and efficient manner to increase productivity and customer safisfaction. Goals & Objectives Utility Billing department strives to provide convenient ways for citizens to pay their utility bills in manner that fits their busy lifestyle. Respond to customers that have left messages within 1-2 hour time frame Provide accurate meter reading and billing for water usage. Performance Measures FY FY ACH Payment Drafts/month Total Utility Payments Processed Total Re-reads Percent of meters re-read Percent of Customer calls responded to within 2 hours City of Robinson FY Budget 6-8

107 Water Fund Water Administration EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 250, , , , , ,168 Supplies 47,886 48,045 54,435 51,438 51,438 51,438 Maintenance 21,852 20,596 26,330 27,550 27,550 27,550 Other Services & Charges 91,315 63,776 76,110 87,679 93,647 93,647 Capital Outlay Appropriations 1,307,492 1,467,045 1,891,766 1,909,201 1,909,201 Total Expenditures 1,719,303 1,863,229 2,298,722 2,328,374 2,342, ,803 Expenditures per Capita $2,500,000 Appropriations $2,000,000 Capital Outlay $1,500,000 $1,000,000 $500,000 $- FY FY FY FY Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Accounting/Billing Supervisor $35,500 $52, Utility Billing Clerk $25,700 $37, Meter Reader $23,800 $33, Total Personnel City of Robinson FY Budget 6-9

108 Water Fund ACCOUNT DETAIL Water Administration Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 158, , , , , OVERTIME 5,559 5,737 5,242 5,046 5, LONGEVITY 1,196 1,236 1,204 1,320 1, FICA EXPENSE 13,335 11,000 12,384 10,627 12, TMRS 20,436 17,890 21,091 40,051 25, MEDICAL INSURANCE 32,736 25,866 44,020 30,927 39, WORKERS COMPENSATION 9,905 10,432 9,206 7,135 2, UNEMPLOYMENT TAX PERSONNEL SERVICES 241, , , , , NON-OFFICE SUPPLIES 16,771 12,952 14,532 16,989 1, POSTAL SUPPLIES/PRINTING 24,026 26,400 26,893 27,067 28, UNIFORMS 952 1, , FUEL 6,997 6,514 5,616 3,546 5, OFFICE SUPPLIES , COMPUTER EQUIPMENT , TOOLS & MINOR EQUIPMENT SAFETY EQUIPMENT EDUCATIONAL SUPPLIES SUPPLIES 48,746 46,940 47,886 48,045 54, MAINTENANCE - SYSTEM MAINTENANCE - VEHICLES 1,344 2,906 2,584 1,302 3, MAINTENANCE - AGREEMENTS 20,035 18,434 19,268 19,294 23,330 MAINTENANCE 21,379 21,340 21,852 20,596 26, INSURANCE - AUTO/EQUIPMENT 4,212 5,175 5,533 5,921 5, INSURANCE - GENERAL LIABILITY 6,341 7,042 7,440 5,923 6, COMMUNICATIONS ,081 1, EMPLOYMENT SERVICE COSTS UTILITIES LEGAL ADVERTISING LEGAL FEES 6,830 6,631 12,043 1,275 10, PROFESSIONAL 849-2, , AUDIT 13,500 14,500 15,000 17,000 18, CREDIT CARD FEES 13,343 18,782 20,647 26,243 23, TECHNOLOGY EXPENSE , JANITORIAL 1,390 1,513 1,631 1,810 1, EDUCATION 1,510 2, ,839 3, MISCELLANEOUS - 6, , BAD DEBT EXPENSE 64,266 14,416 24, OTHER SERVICES & CHARGES 113,692 78,269 91,315 63,776 76, PRINCIPAL PAYMENTS 830, , , ,382 1,162, INTEREST EXPENSE 346, , , , , DEBT SERVICE FEES 1, PAYING AGENT FEES APPROPRIATIONS 1,177,569 1,243,100 1,307,492 1,467,045 1,891,766 DEPT TOTAL 1,602,914 1,638,654 1,719,303 1,863,229 2,298,722 City of Robinson FY Budget 6-10

109 Water Fund Water Administration Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 174, , , , SALARIES 5,500 5,500 5,500 5, OVERTIME 1,500 1,644 1,644 1, LONGEVITY 11,100 13,086 13,280 13, FICA EXPENSE 21,741 25,351 25,726 25, TMRS 28,600 39,000 43,500 43, MEDICAL INSURANCE 1,500 3,903 3,964 3, UNEMPLOYMENT TAX WORKER'S COMPENSATION 244, , , ,168 PERSONNEL SERVICES 1,500 1,538 1,538 1, NON-OFFICE SUPPLIES 28,000 28,000 28,000 28, POSTAL SUPPLIES/PRINTING 1,000 1,200 1,200 1, UNIFORMS 4,200 5,000 5,000 5, FUEL 12,000 12,500 12,500 12, OFFICE SUPPLIES 5,684 2,000 2,000 2, COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT SAFETY EQUIPMENT EDUCATIONAL SUPPLIES 53,410 51,438 51,438 51,438 SUPPLIES MAINTENANCE - SYSTEM 3,000 3,750 3,750 3, MAINTENANCE - VEHICLES 23,330 23,800 23,800 23, MAINTENANCE - AGREEMENTS 26,330 27,550 27,550 27,550 MAINTENANCE 5,738 6,025 6,025 6, INSURANCE - AUTO/EQUIPMENT 7,041 7,392 7,392 7, INSURANCE - GENERAL LIABILITY 1,980 2,150 2,150 2, COMMUNICATIONS EMPLOYMENT SERVICE COSTS UTILITIES LEGAL ADVERTISING 2,000 5,000 5,000 5, LEGAL FEES 3,000 4,000 4,000 4, PROFESSIONAL 16,000 16,000 14,500 14, AUDIT 30,126 32,000 32,000 32, CREDIT CARD FEES TECHNOLOGY EXPENSE 1,900 1,900 1,900 1, JANITORIAL 9,350 10,000 10,000 10, EDUCATION 850 1,000 8,468 8, MISCELLANEOUS BAD DEBT EXPENSE 79,797 87,679 93,647 93,647 OTHER SERVICES & CHARGES 1,162,941 1,260,000 1,260,000 1,260, PRINCIPAL PAYMENTS 727, , , , INTEREST EXPENSE DEBT SERVICE FEES PAYING AGENT FEES 1,891,766 1,909,201 1,909,201 1,909,201 APPROPRIATIONS 2,295,646 2,328,374 2,342,004 2,342,004 DEPT TOTAL City of Robinson FY Budget 6-11

110 Purpose Statement: Water Fund Water Treatment The City of Robinson Utility Department strives to work in a proficient manner that is responsive to our entire community, at the same time prioritize needed improvements to protect and build on our resources to meet future demands. Goals & Objectives To provide residents with a safe and dependable supply of drinking water. Continue taking steps to improve the water treatment process and protect our water resources. Establish procedures to help control nitrification in our distribution system. Performance Measures FY FY Treated Water (Million Gallons) Lab Tests Accomplished Nitrification Control Samples Collected and Analyzed Conductivity/TDS Tests on Trains City of Robinson FY Budget 6-12

111 Water Fund Water Treatment EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 182, , , , , ,433 Supplies 65,389 50,996 76,680 80,630 68,230 68,230 Maintenance 90,066 91,934 96, , , ,500 Other Services & Charges 127, , , , , ,144 Capital Outlay , , , ,775 Total Expenditures 465, , , , , ,082 Expenditures per Capita $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Water Plant Operator - Lead $42,000 $57, Water Plant Operator II $35,000 $45, Water Plant Operator I $29,500 $38, Total Personnel City of Robinson FY Budget 6-13

112 Water Fund Water Treatment Actual Actual Actual Actual ACCT# ACCOUNT DESCRIPTION FY FY FY FY SALARIES 110, , , , OVERTIME 15,295 7,965 8,867 7, LONGEVITY 1,276 1,128 1,264 1, INCENTIVE 1,497 1,497 2,100 2, FICA EXPENSE 10,067 9,506 10,171 9, TMRS 15,783 15,973 17,990 35, MEDICAL INSURANCE 18,292 21,470 16,792 22, WORKER'S COMPENSATION 4,258 4,484 4,298 3, UNEMPLOYMENT TAX PERSONNEL SERVICES 177, , , , NON-OFFICE SUPPLIES 4,310 5,013 4,468 9, LAB SUPPLIES 4,183 5,389 4,341 4, UNIFORMS 1,783 2,092 2,298 2, FUEL 3,176 3,049 2,741 1, CHEMICALS 44,285 41,000 51,541 31, OFFICE SUPPLIES COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT SAFETY EQUIPMENT JANITORIAL SUPPLIES SUPPLIES 57,737 56,543 65,389 50, MAINTENANCE - SYSTEM 37,984 59,324 50,672 30, MAINTENANCE - VEHICLES 7,689 5,525 5,084 7, MAINTENANCE - FACILITIES 644 1,454 3,160 1, MAINTENANCE - EQUIPMENT 9,994 45,762 31,150 52, REPAIR & REPLACEMENT MAINTENANCE 56, ,065 90,066 91, INSURANCE - AUTO/EQUIPMENT INUSRANCE - BUILDING INSURANCE - GENERAL LIABILITY 9,426 10,249 9,925 7, COMMUNICATIONS UTILITIES 112, ,172 88,680 83, WATER SAMPLE ANALYSIS 11,028 24,214 13,581 17, PROFESSIONAL 142,940 18,184 13,558 17, EDUCATION 1,160 1,139 1,151 1, MISCELLANEOUS 661 2, OTHER SERVICES & CHARGES 278, , , , MOTOR VEHICLES MACHINERY INSTRUMENTS & APPARATUS PUMPS 7 VALVES MEMBRANES CAPITAL OUTLAY - OTHER - 19, CAPITAL OUTLAY - 19, DEPT TOTAL 569, , , ,219 City of Robinson FY Budget 6-14

113 Water Fund Water Treatment Budgeted Estimated Proposed CM Rec'd Approved FY FY FY FY FY ACCT# ACCOUNT DESCRIPTION 129, , , , , SALARIES 8,000 8,000 8,000 8,000 8, OVERTIME 1,632 1,632 1,776 1,776 1, LONGEVITY 2,100 2,100 2,100 2,100 2, INCENTIVE 10,771 10,771 10,782 11,003 11, FICA EXPENSE 21,472 21,472 20,887 21,316 21, TMRS 23,400 23,400 23,400 26,100 26, MEDICAL INSURANCE 6,161 6,161 8,019 8,184 8, UNEMPLOYMENT TAX WORKER'S COMPENSATION 202, , , , ,433 PERSONNEL SERVICES 500 1,500 1,250 1,250 1, NON-OFFICE SUPPLIES 6,000 6,000 7,500 7,500 7, LAB SUPPLIES 2,300 2,300 2,300 2,300 2, UNIFORMS 2,500 2,500 2,700 2,700 2, FUEL 57,400 45,000 57,400 45,000 45, CHEMICALS 1,000 1,000 1,500 1,500 1, OFFICE SUPPLIES COMPUTER EQUIPMENT 6,480 6,480 6,480 6,480 6, TOOLS & MINOR EQUIPMENT - - 1,000 1,000 1, SAFETY EQUIPMENT JANITORIAL SUPPLIES 76,680 65,280 80,630 68,230 68,230 SUPPLIES 60,000 60,000 61,500 61,500 61, MAINTENANCE - SYSTEM 2,000 2,000 2,050 2,050 2, MAINTENANCE - VEHICLES 5,000 5,000 5,125 5,125 5, MAINTENANCE - FACILITIES 4,000 8,000 8,200 8,200 8, MAINTENANCE - EQUIPMENT 25,000 25,000 25,625 25,625 25, REPAIR & REPLACEMENT 96, , , , ,500 MAINTENANCE 1, ,076 1, INSURANCE - AUTO/EQUIPMENT 7,850 6,936 7,283 8,046 8, INUSRANCE - BUILDING INSURANCE - GENERAL LIABILITY COMMUNICATIONS 120, , ,500 90,000 90, UTILITIES 23,500 23,500 24,088 24,088 24, WATER SAMPLE ANALYSIS 20,000 20,000 20,500 20,500 20, PROFESSIONAL 2,000 2,000 2,050 2,050 2, EDUCATION MISCELLANEOUS 175, , , , ,144 OTHER SERVICES & CHARGES MOTOR VEHICLES ,300 80,300 80, MACHINERY 14,000 14,000 6,500 6,500 6, INSTRUMENTS & APPARATUS 4,000 4,000 4,100 4,100 4, PUMPS 7 VALVES 35,000 35,000 35,875 35,875 35, MEMBRANES CAPITAL OUTLAY - OTHER 53,000 53, , , ,775 CAPITAL OUTLAY 604, , , , ,082 DEPT TOTAL City of Robinson FY Budget 6-15

114 Purpose Statement: Water Fund Water Distribution The City of Robinson Utilities Department strives to work in a proficient manner that is responsive to our entire community, at the same time prioritize needed improvements to protect and build on our resources to meet future demands. Water Distribution strives to provide reliable service to all our customers. Goals & Objectives Continue upgrades to improve the reliability of the distribution system. Continue training operators to understand how the different components of the system function. Work to improve customer relations. Performance Measures FY FY Water Main Repairs Water Service Line Repairs New Water Taps Customer Service Requests City of Robinson FY Budget 6-16

115 Water Fund Water Distribution EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 306, , , , , ,722 Supplies 25,650 37,571 45,800 55,500 55,500 55,500 Maintenance 167, , , , , ,000 Other Services & Charges 688, , , , , ,241 Capital Outlay 107, , , , , ,800 Total Expenditures 1,295,895 1,354,932 1,618,922 1,592,313 1,604,763 1,624,263 Expenditures per Capita $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Utility System Director $65,500 $105, Water Distribution Supervisor $35,000 $45, Water Distribution III $33,000 $43, Water Distribution II $29,500 $34, Total Personnel City of Robinson FY Budget 6-17

116 Water Fund Water Distribution Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY SALARIES 211, , , , OVERTIME 19,439 14,951 18,143 17, LONGEVITY 3,088 2,160 1,224 1, INCENTIVE 3,246 3,583 3,650 3, FICA EXPENSE 17,898 17,017 15,495 16, TMRS 28,853 29,356 53,414 32, MEDICAL INSURANCE 42,325 38,929 41,216 35, WORKER'S COMPENSATION , UNEMPLOYMENT TAX PERSONNEL SERVICES 326, , , , NON-OFFICE SUPPLIES 25,230 8,302 5, UNIFORMS 2,138 1,665 2,680 3, FUEL 21,354 15,683 11,135 17, CHEMICALS ,681 23, TOOLS & MINOR EQUIPMENT SAFETY EQUIPMENT JANITORIAL SUPPLIES ,000 SUPPLIES 48,722 25,650 37,571 45, MAINTENANCE - SYSTEM 154, , , , MAINTENANCE - VEHICLES 41,350 12,982 31,358 30, MAINTENANCE - FACILITIES MAINTENANCE - EQUIPMENT MAINTENANCE - RADIOS MAINTENANCE 195, , , , COMMUNICATIONS 931 1, UTILITIES 208, , , , TCEQ/HEALTH DEPT 1, , GROUNDWATER CONSV DISTRICT 9,081 10,326 10,671 19, WACO WATER CONTRACT 482, , , , PROFESSIONAL - 1,597 1,398 5, EDUCATION 1, ,078 2, MISCELLANEOUS 417 1,129 1,615 1, BAD DEBT EXPENSE OTHER SERVICES & CHARGES 703, , , , MOTOR VEHICLES , MACHINERY , COMMUNICATION SYSTEMS COMPUTER SYSTEMS WATER MAINS , WATER METERS & SETTINGS PUMPS & VALVES FIRE HYDRANTS CAPITAL OUTLAY - OTHER 13, , , ,000 CAPITAL OUTLAY 13, , , ,700 DEPT TOTAL 1,287,678 1,295,895 1,354,932 1,618,922 City of Robinson FY Budget 6-18

117 Water Fund Water Distribution Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 189, , , , SALARIES 17,600 17,600 17,600 17, OVERTIME LONGEVITY 3,600 3,600 3,600 3, INCENTIVE 16,233 15,836 16,151 16, FICA EXPENSE 32,360 30,678 31,288 31, TMRS 35,100 35,100 39,150 39, MEDICAL INSURANCE 9,286 11,749 12,013 12, UNEMPLOYMENT TAX WORKER'S COMPENSATION 304, , , ,722 PERSONNEL SERVICES - 1,500 1,500 1, NON-OFFICE SUPPLIES 2,800 2,950 2,950 2, UNIFORMS 15,000 17,500 17,500 17, FUEL 23,000 23,000 23,000 23, CHEMICALS 550 6,500 6,500 6, TOOLS & MINOR EQUIPMENT - 3,500 3,500 3, SAFETY EQUIPMENT JANITORIAL SUPPLIES 41,850 55,500 55,500 55,500 SUPPLIES 120, , , , MAINTENANCE - SYSTEM 25,000 10,000 10,000 10, MAINTENANCE - VEHICLES - 1,500 1,500 1, MAINTENANCE - FACILITIES - 20,000 20,000 20, MAINTENANCE - EQUIPMENT MAINTENANCE - RADIOS 145, , , ,000 MAINTENANCE COMMUNICATIONS 250, , , , UTILITIES 10,000 10,250 10,250 10, CITIZENS ACADEMY/CRIME PREVENTION 19,730 20,223 20,223 20, TRAINING EQUIPMENT 534, , , , WACO WATER CONTRACT 5,000 5,125 5,125 5, PROFESSIONAL 2,000 2,050 2,050 2, EDUCATION 2,000 2,050 2,050 2, MISCELLANEOUS BAD DEBT EXPENSE 824, , , ,241 OTHER SERVICES & CHARGES 26,200 26,600 26,600 26, MOTOR VEHICLES 67, , MACHINERY COMMUNICATION SYSTEMS - 1,200 1,200 1, COMPUTER SYSTEMS 50,000 50,000 50,000 50, WATER MAINS - 10,000 10,000 10, WATER METERS & SETTINGS - 6,000 6,000 6, PUMPS & VALVES - 5,000 5,000 5, FIRE HYDRANTS 125, , , , CAPITAL OUTLAY - OTHER 268, , , ,800 CAPITAL OUTLAY 1,583,734 1,592,313 1,604,763 1,624,263 DEPT TOTAL City of Robinson FY Budget 6-19

118 Water Fund Debt Service Schedule & Description of Accounts Bonds Description, Interest Original Outstanding Retirement & Maturity Date Issue 10/1/2017 Date General Obligation Refunding Bonds $ 2,735,000 $ 1,090,000 7/1/2022 Series % Average Coupon Series Due 7/21/2006 to 8/15/2022 Combination Tax & Revenue Certificates of Obligation $ 500,000 $ 25,000 8/15/2018 Series % Average Coupon Series Due 8/15/2011 to 8/15/2018 General Obligation Refunding Bonds $ 1,531,765 $ 638,235 8/15/2021 Series % Average Coupon Series Due 8/15/2011 to 2/15/2021 Combination Tax & Revenue Certificates of Obligation $ 9,305,000 7,700,000 8/15/2032 Series % Average Coupon Series Due 8/15/2013 to 8/15/2032 Combination Tax & Revenue Certificates of Obligation $ 2,295,000 $ 2,295,000 8/15/2035 Series % Average Coupon Series Due 8/15/2016 to 8/15/2035 Combination Tax & Revenue Certificates of Obligation $ 5,935,000 $ 5,725,000 8/15/2036 Series % Average Coupon Series Due 8/15/2017 to 8/15/2036 General Obligation Refunding Bonds $ 2,545,000 $ 2,545,000 8/15/2029 Series % Average Coupon Series Due 8/15/2017 to 2/15/2029 Total $ 24,846,765 $ 20,018,235 City of Robinson FY Budget 6-20

119 Water Fund Debt Service Overview of Expenses FY FY Account Description Budget Proposed Principal Payment $ 1,162,941 $ 1,260, General Obligation Refunding Bonds 195, , Combination Tax & Revenue Certificates of Obligation 170, Combination Tax & Revenue Certificates of Obligation 22,500 25, General Obligation Refunding Bonds 150, , Combination Tax & Revenue Certificates of Obligation 415, , Combination Tax & Revenue Certificates of Obligation - 40, Combination Tax & Revenue Certificates of Obligation 210, , General Obligation Refunding Bonds - 195,000 Interest Payment $ 727,575 $ 647, General Obligation Refunding Bonds 46,003 39, Combination Tax & Revenue Certificates of Obligation 102, Combination Tax & Revenue Certificates of Obligation 14, General Obligation Refunding Bonds 26,943 22, Combination Tax & Revenue Certificates of Obligation 230, , Combination Tax & Revenue Certificates of Obligation 88,550 88, Combination Tax & Revenue Certificates of Obligation 218, , General Obligation Refunding Bonds 67,000 TOTALS $ 1,890,516 $ 1,907,951 City of Robinson FY Budget 6-21

120 Water Fund Debt Service Total Annual Debt Service Requirements As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,018,235 1,260, ,951 1,907, ,758,235 1,290, ,591 1,907, ,468,235 1,334, ,698 1,921, ,133,676 1,368, ,190 1,914, ,765,000 1,235, ,538 1,739, ,530,000 1,035, ,125 1,503, ,495,000 1,075, ,075 1,513, ,420,000 1,105, ,575 1,510, ,315,000 1,140, ,450 1,509, ,175,000 1,185, ,150 1,517, ,990, , ,150 1,245, ,035, , ,500 1,252, ,040,000 1,160, ,400 1,383, ,880,000 1,200, ,900 1,382, ,680,000 1,245, ,950 1,385, ,435, ,000 97, , ,790, ,000 71, , ,115, ,000 44, , , ,000 16, ,600 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ Interest Principal City of Robinson FY Budget 6-22

121 Water Fund Debt Service General Obligation Refunding Bonds - Series 2005 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,090, ,000 39, , , ,000 31, , , ,000 24, , , ,000 16, , , ,000 8, ,413 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 6-23

122 Water Fund Debt Service Combination Tax & Revenue Certificates of Obligation - Series 2010 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,000 25, ,750 $26,000 $25,800 $25,600 $25,400 $25,200 Interest Principal $25,000 $24,800 $24,600 City of Robinson FY Budget 6-24

123 Water Fund Debt Service Annual Debt Service Requirements - General Obligation Refunding Bonds - Series 2010 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total , ,000 22, , , ,000 17, , , ,559 13, , , ,676 6, ,423 $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $- Interest Principal City of Robinson FY Budget 6-25

124 Water Fund Debt Service Annual Debt Service Requirements - Combination Tax & Revenue Certificates of Obligation - Series 2012 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,700, , , , ,280, , , , ,850, , , , ,410, , , , ,960, , , , ,495, , , , ,015, , , , ,520, , , , ,010, , , , ,485, , , , ,945, ,000 88, , ,390, ,000 71, , ,820, ,000 54, , ,230, ,000 36, , , ,000 18, ,750 $700,000 $600,000 $500,000 $400,000 $300,000 Interest Principal $200,000 $100,000 $- City of Robinson FY Budget 6-26

125 Water Fund Dept Service Annual Debt Service Requirements - Combination Tax & Revenue Certificates of Obligation - Series 2015 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,295,000 40,000 88, , ,255,000 45,000 87, , ,210,000 45,000 86, , ,165,000 45,000 85, , ,120,000 45,000 83, , ,075,000 50,000 81, , ,025,000 50,000 80, , ,975,000 55,000 78, , ,920,000 60,000 76, , ,860,000 70,000 74, , ,790,000 75,000 71, , ,715,000 85,000 68, , ,630, ,000 65, , ,385, ,000 55, , ,130, ,000 45, , , ,000 34, , , ,000 23, , , ,000 12, ,000 $350,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 6-27

126 Water Fund Debt Service Annual Debt Service Requirements - Combination Tax & Revenue Certificates of Obligation - Series 2016 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,725, , , , ,500, , , , ,275, , , , ,045, , , , ,805, , , , ,560, , , , ,305, , , , ,045, , , , ,775, , , , ,495, , , , ,205, , , , ,905, , , , ,590, , , , ,265, ,000 90, , ,925, ,000 77, , ,570, ,000 62, , ,200, ,000 48, , , ,000 32, , , ,000 16, ,600 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Interest Principal City of Robinson FY Budget 6-28

127 Water Fund Debt Service Annual Debt Service Requirements - Combination Tax & Revenue Certificates of Obligation - Series 2017 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,545, ,000 67, , ,350, ,000 63, , ,125, ,000 58, , ,885, ,000 53, , ,645, ,000 49, , ,400, ,000 44, , ,150, ,000 37, , , ,000 29, , , ,000 21, , , ,000 13, , ,000 25,000 2,000 27, ,000 25,000 1,000 26,000 - $350,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 6-29

128 Sewer Fund City of Robinson FY Budget 7-1

129 Actual Actual Actual Estimated FY FY FY FY BEGINNING UNALLOCATED RESERVE 606, , , ,200 OPERATING REVENUES Sewer Revenues 1,545,570 1,769,277 1,878,184 2,042,316 TOTAL OPERATING REVENUES 1,545,570 1,769,277 1,878,184 2,042,316 OPERATING EXPENSES Wastewater Department 707, , ,833 1,030,041 TOTAL OPERATING EXPENSES 707, , ,833 1,030,041 NON-OPERATING REVENUES (EXPENSES) Sewer Fund Fund Summary Interest and Miscellaneous Revenue 71,920 33,475 41,469 29,000 Debt Service (709,067) (812,827) (914,098) (681,908) TOTAL NON-OPERATING REVENUES (EXPENSES) (637,147) (779,352) (872,629) (652,908) TRANSFERS General Fund 81,960 96, , ,237 NET INCOME 119,230 (35,139) 73, ,130 ENDING UNALLOCATED RESERVE 725, , ,200 1,010,330 City of Robinson FY Budget 7-2

130 Sewer Fund Fund Summary Proposed CM Rec'd Approved FY FY FY ,010,330 1,010,330 1,010,330 BEGINNING UNALLOCATED RESERVE OPERATING REVENUES 2,055,524 2,055,524 2,055,524 Sewer Revenues 2,055,524 2,055,524 2,055,524 TOTAL OPERATING REVENUES OPERATING EXPENSES 1,092,880 1,342,502 1,342,502 Wastewater Department 1,092,880 1,342,502 1,342,502 TOTAL OPERATING EXPENSES NON-OPERATING REVENUES (EXPENSES) 42,500 42,500 42,500 Interest and Miscellaneous Revenue (519,009) (519,009) (519,009) Debt Service TOTAL NON-OPERATING (476,509) (476,509) (476,509) REVENUES (EXPENSES) TRANSFERS 115, , ,400 General Fund 370, , ,113 NET INCOME 1,381,065 1,131,443 1,131,443 ENDING UNALLOCATED RESERVE City of Robinson FY Budget 7-3

131 Sewer Fund Revenue Summary Actual Actual Actual Budgeted Acct. # Description FY FY FY FY Sewer Sales 1,524,665 1,740,658 1,844,463 2,021, WMARSS: Sewer Sales - 12,234 13, Sewer Taps 20,905 16,385 20,340 20,340 TOTAL OPERATING REVENUE 1,545,570 1,769,277 1,878,184 2,042,316 NON-OPERATING REVENUE 5901 Interest Income 7,350 8,114 21,256 9, Miscellaneous Income 64,570 25,361 20,213 20,000 TOTAL NON-OPERATING REVENUE 71,920 33,475 41,469 29,000 TOTAL REVENUE 1,617,490 1,802,752 1,919,653 2,071,316 City of Robinson FY Budget 7-4

132 Sewer Fund Revenue Summary Proposed CM Rec'd Approved FY FY FY Description Acct. # 2,035,524 2,035,524 2,035,524 Sewer Sales 5210 WMARSS: Sewer Sales ,000 20,000 20,000 Sewer Taps ,055,524 2,055,524 2,055,524 TOTAL OPERATING REVENUE NON-OPERATING REVENUE 22,500 22,500 22,500 Interest Income ,000 20,000 20,000 Miscellaneous Income ,500 42,500 42,500 TOTAL NON-OPERATING REVENUE 2,098,024 2,098,024 2,098,024 TOTAL REVENUE City of Robinson FY Budget 7-5

133 Purpose Statement: Sewer Fund Wastewater Department The City of Robinson Utilities Department strives to work in a proficient manner that is responive to our entire community, at the same time prioritize needed improvements to protect and build on our resources to meet future demands. Goals & Objectives Improve maintenance procedures to help reduce major problems. The department needs to learn to utilize each employees abilities to reach maximum work potential. Operators need to obtain required certification. Performance Measures FY FY Wastewater Taps Wastewater Lift Stations Repaired Wastewater Mains Camera Wastewater Mains Cleaned City of Robinson FY Budget 7-6

134 Sewer Fund Wastewater Department EXPENDITURE FY FY FY FY FY FY SUMMARY: Actual Actual Budgeted Proposed CM Rec. Approved Personnel Services 345, , , , , ,816 Supplies 30,569 31,043 24,500 30,122 30,122 30,122 Maintenance 208, , , , , ,831 Other Services & Charges 254, , , , , ,233 Capital Outlay 89, , , , ,500 Appropriations 812, , , , , ,009 Total Expenditures 1,741,531 1,745,931 1,713,574 1,611,889 1,861,511 1,861,511 Expenditures per Capita $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- FY FY FY FY Capital Outlay Other Services & Charges Maintenance Supplies Personnel Services PERSONNEL: FY FY FY FY Salary Range Actual Proposed CM Rec. Budgeted Utility System Director $65,500 $105, Wastewater Supervisor $35,000 $45, Utility Field Assistant III $33, Utility Field Assistant II $29,500 $34, Total Personnel City of Robinson FY Budget 7-7

135 Sewer Fund Wastewater Department Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY SALARIES 192, , , , , OVERTIME 15,069 16,940 17,460 11,778 12, LONGEVITY , INCENTIVE 1, FICA EXPENSE 15,318 15,482 18,441 14,582 17, TMRS 23,917 25,534 31,857 49,196 34, MEDICAL INSURANCE 26,456 35,317 41,281 32,790 42, WORKER'S COMPENSATION , UNEMPLOYMENT TAX ,911 - PERSONNEL SERVICES 275, , , , , NON-OFFICE SUPPLIES 10,571 8,445 14,967 16, UNIFORMS 2,939 2,632 1,833 2,792 2, FUEL 17,532 15,315 13,769 11,448 16, OFFICE SUPPLIES , COMPUTER EQUIPMENT TOOLS & MINOR EQUIPMENT , SAFETY EQUIPMENT , EDUCATIONAL SUPPLIES JANITORIAL SUPPLIES SUPPLIES 31,042 26,392 30,569 31,043 24, MAINTENANCE - SYSTEM 81,364 81, , , , MAINTENANCE - VEHICLES 81,974 15,118 47,092 22,730 40, MAINTENANCE - AGREEMENTS 9,472 8,569 9,944 14,792 12, MAINTENANCE - FACILITIES , MAINTENANCE - EQUIPMENT MAINTENANCE 172, , , , , INSURANCE - GENERAL LIABILITY 15,051 13,912 18,596 14,429 11, COMMUNICATIONS 2,575 2,247 2,785 2,459 1, EMPLOYMENT SERVICE COSTS ,268 1, UTILITIES 34,819 39,167 33,758 40,830 42, WMARSS - M&O 187, , , , , EASEMENT PURCHASE , LEGAL FEES , PROFESSIONAL 524-1,170-3, AUDIT 13,500 14,500 16,000 17,000 18, TECHNOLOGY EXPENSE , EDUCATION 2,822 2,557 2,856 1,651 3, MISCELLANEOUS 2,602 2, , BAD DEBT EXPENSE 27,844 5,077 11, OTHER SERVICES & CHARGES 261, , , , , MOTOR VEHICLES , MACHINERY , SANITARY SEWERS CAPITAL OUTLAY - OTHER , CAPITAL OUTLAY , ,000 City of Robinson FY Budget 7-8

136 Sewer Fund Wastewater Department Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 191, , , , SALARIES 12,000 12,500 12,500 12, OVERTIME 1,008 1,176 1,176 1, LONGEVITY 300 1,400 1,400 1, INCENTIVE 17,489 18,224 18,504 18, FICA EXPENSE 34,863 35,305 35,847 35, TMRS 42,900 42,900 47,850 47, MEDICAL INSURANCE 8,200 8,604 8,734 8, UNEMPLOYMENT TAX WORKER'S COMPENSATION 308, , , ,816 PERSONNEL SERVICES 1, NON-OFFICE SUPPLIES 2,500 2,563 2,563 2, UNIFORMS 16,000 16,400 16,400 16, FUEL 1,200 1,230 1,230 1, OFFICE SUPPLIES 2,900 2,973 2,973 2, COMPUTER EQUIPMENT 1,200 4,200 4,200 4, TOOLS & MINOR EQUIPMENT 1,460 1,497 1,497 1, SAFETY EQUIPMENT EDUCATIONAL SUPPLIES JANITORIAL SUPPLIES 27,560 30,122 30,122 30,122 SUPPLIES 160, , , , MAINTENANCE - SYSTEM 40,000 41,000 15,000 15, MAINTENANCE - VEHICLES 12,445 12,756 12,756 12, MAINTENANCE - AGREEMENTS 3,000 3,075 3,075 3, MAINTENANCE - FACILITIES ,000 20, MAINTENANCE - EQUIPMENT 215, , , ,831 MAINTENANCE 10,995 11,545 11,545 11, INSURANCE - GENERAL LIABILITY 1,500 1,538 1,538 1, COMMUNICATIONS 1,000 1,025 1,025 1, EMPLOYMENT SERVICE COSTS 40,000 41,000 41,000 41, UTILITIES 297, , , , WMARS - M&O EASEMENT PURCHASE 1,000 1,025 1,025 1, LEGAL FEES 3,000 3,075 3,075 3, PROFESSIONAL 16,000 16,400 14,500 14, AUDIT 1,000 1,025 1,025 1, TECHNOLOGY EXPENSE 3,000 3,075 3,075 3, EDUCATION 1,000 1,025 1,025 1, MISCELLANEOUS BAD DEBT EXPENSE 375, , , ,233 OTHER SERVICES & CHARGES 35, MOTOR VEHICLES 67, MACHINERY - 50,000 50,000 50, SANITARY SEWERS - 71,500 71,500 71, CAPITAL OUTLAY - OTHER 103, , , ,500 CAPITAL OUTLAY City of Robinson FY Budget 7-9

137 Sewer Fund Wastewater Department Actual Actual Actual Actual Budgeted ACCT# ACCOUNT DESCRIPTION FY FY FY FY FY PRINCIPAL PAYMENTS 390, , , , , INTEREST EXPENSE 144, , , , , DEBT SERVICE - OTHER APPROPRIATIONS 534, , , , ,908 DEPT TOTAL 1,275,201 1,411,223 1,741,531 1,745,931 1,713,574 City of Robinson FY Budget 7-10

138 Sewer Fund Wastewater Department Estimated Proposed CM Rec'd Approved FY FY FY FY ACCT# ACCOUNT DESCRIPTION 442, , , , PRINCIPAL PAYMENTS 239, , , , INTEREST EXPENSE DEBT SERVICE - OTHER 681, , , ,009 APPROPRIATIONS 1,711,949 1,611,889 1,861,511 1,861,511 DEPT TOTAL City of Robinson FY Budget 7-11

139 Bonds Description, Interest Original Outstanding Retirement & Maturity Date Issue 10/1/2017 Date Combination Tax & Revenue Certificates of Obligation $ 500,000 $ 25,000 8/15/2018 Series % Average Coupon Series Due 8/15/2011 to 8/15/2029 General Obligation Refunding Bonds $ 923,235 $ 61,765 8/15/2021 Series % Average Coupon Series Due 8/15/2011 to 2/15/2021 Combination Tax & Revenue Certificates of Obligation $ 4,660,000 3,970,000 8/15/2033 Series % Average Coupon Series Due 8/15/2013 to 8/15/2033 Combination Tax & Revenue Certificates of Obligation $ 2,300,000 $ 2,300,000 8/15/2035 Series % Average Coupon Series Due 8/15/2015 to 8/15/2035 General Obligation Refunding Bonds $ 335,000 $ 335,000 8/15/2029 Series % Average Coupon Series Due 8/15/2017 to 8/15/2029 Total $ 8,718,235 $ 6,691,765 Sewer Fund Debt Service Schedule & Description of Accounts City of Robinson FY Budget 7-12

140 Sewer Fund Debt Service Overview of Expenses FY FY Account Description Budget Proposed Principal Payment $ 442,059 $ 295, Combination Tax & Revenue Certificates of Obligation 95, Combination Tax & Revenue Certificates of Obligation 22,500 25, General Obligation Refunding Bonds 129,559 15, Combination Tax & Revenue Certificates of Obligation 195, , Combination Tax & Revenue Certificates of Obligation - 45, General Obligation Refunding Bonds 10,000 Interest Payment $ 239,849 $ 224, Combination Tax & Revenue Certificates of Obligation 4, Combination Tax & Revenue Certificates of Obligation 14, General Obligation Refunding Bonds 6,057 2, Combination Tax & Revenue Certificates of Obligation 126, , Combination Tax & Revenue Certificates of Obligation 88,625 88, General Obligation Refunding Bonds 9,500 TOTALS $ 681,908 $ 519,009 City of Robinson FY Budget 7-13

141 Sewer Fund Debt Service Total Debt Year Debt Ending Outstanding Principal Interest Total ,691, , , , ,396, , , , ,101, , , , ,806, , , , ,495, , , , ,195, , , , ,890, , , , ,570, , , , ,250, , , , ,905, , , , ,550, , , , ,185, , , , ,810, , , , ,285, ,000 86, , ,740, ,000 66, , ,175, ,000 45, , , ,000 23, , , ,000 12, ,000 $700,000 $600,000 $500,000 $400,000 $300,000 Interest Principal $200,000 $100,000 $ City of Robinson FY Budget 7-14

142 Sewer Fund Debt Service Combination Tax & Revenue Certificates of Obligation - Series 2010 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,000 25, ,750 $26,000 $25,800 $25,600 $25,400 $25,200 Interest Principal $25,000 $24,800 $24,600 City of Robinson FY Budget 7-15

143 Sewer Fund Debt Service General Obligation Refunding Bonds - Series 2010 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,765 15,000 2,171 17, ,765 15,000 1,721 16, ,765 15,441 1,271 16, ,324 16, ,977 $17,500 $17,000 $16,500 $16,000 $15,500 $15,000 Interest Principal $14,500 $14,000 $13,500 City of Robinson FY Budget 7-16

144 Sewer Fund Debt Service Combination Tax & Revenue Certificates of Obligation - Series 2013 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,970, , , , ,770, , , , ,565, , , , ,355, , , , ,140, , , , ,920, ,000 95, , ,695, ,000 88, , ,460, ,000 81, , ,220, ,000 74, , ,970, ,000 67, , ,715, ,000 59, , ,450, ,000 50, , ,180, ,000 41, , , ,000 31, , , ,000 21, , , ,000 10, ,850 $350,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 7-17

145 Debt Service Combination Tax & Revenue Certificates of Obligation - Series 2015 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,300,000 45,000 88, , ,255,000 45,000 87, , ,210,000 45,000 86, , ,165,000 50,000 85, , ,115,000 50,000 83, , ,065,000 50,000 81, , ,015,000 55,000 79, , ,960,000 50,000 77, , ,910,000 60,000 76, , ,850,000 65,000 74, , ,785,000 75,000 71, , ,710,000 80,000 68, , ,630, ,000 65, , ,385, ,000 55, , ,130, ,000 45, , , ,000 34, , , ,000 23, , , ,000 12, ,000 Sewer Fund $350,000 $300,000 $250,000 $200,000 $150,000 Interest Principal $100,000 $50,000 $- City of Robinson FY Budget 7-18

146 Sewer Fund Debt Service General Obligation Refunding Bonds- Series 2017 As of October 1, 2017 Year Debt Ending Outstanding Principal Interest Total ,000 10,000 9,500 19, ,000 30,000 9,300 39, ,000 25,000 8,700 33, ,000 30,000 8,200 38, ,000 30,000 7,600 37, ,000 30,000 7,000 37, ,000 30,000 6,250 36, ,000 30,000 5,350 35, ,000 35,000 4,450 39, ,000 35,000 3,400 38, ,000 25,000 2,000 27, ,000 25,000 1,000 26,000 $45,000 $40,000 $35,000 $30,000 $25,000 $20,000 Interest Principal $15,000 $10,000 $5,000 $- City of Robinson FY Budget 7-19

147 Special Purpose Funds City of Robinson FY Budget 8-1

148 Special Purpose Funds Hotel/Motel Tax The Hotel/Motel Tax Fund was established by City Ordinance in 1997 under the authority of Chapter 351 of the Texas Tax Code. Revenues are collected from a seven percent tax levied upon the cost of occupancy of any room or space furnished by a hotel where the cost of occupancy is at the rate of $2.00 or 7% per day. This tax is in addition to other occupancy taxes imposed by other government agencies. The purpose of the tax is to benefit tourism and the hotel industry within the City. The fund is accounted for on a modified accrual basis of accounting. measurable. Expenditures are recorded when the liability is incurred. Revenues are recorded when available and Hotel/Motel Tax Fund Summary FY FY FY FY FY FY FY Actual Actual Actual Estimated Proposed CM Rec'd Approved Beginning Balance 42,219 66,258 91, , , , ,501 Plus: Fund Revenue 5110 Occupancy Taxes 21,637 28,824 17,756 17,000 21,500 21,500 21, Interest Total Resources Available 63,973 95, , , , , ,201 Less: Fund Expenditures 4100 Hotel/Motel Expense 2,285 3,474 8,474 8,000 6,000 6,000 6,001 Total Fund Expenditures 2,285 3,474 8,474 8,000 6,000 6,000 6,001 Fund Balance 61,688 91, , , , , ,200 City of Robinson FY Budget 8-2

149 Special Purpose Funds Court Technology The Court Technology Fund was established by City Ordinance in 1999 under the authority of the Texas Code of Criminal Procedure, Article Revenues are collected from a $4.00 fee charged to all defendants convicted in Municipal Court. The purpose of the fee is to finance the purchase of technological enhancements for the Municipal Court of the City of Robinson. The fund is accounted for on a modified accrual basis of accounting. measurable. Expenditures are recorded when the liability is incurred. Revenues are recorded when available and Court Technology Fund Summary FY FY FY FY FY FY FY Actual Actual Acutal Estimated Proposed CM Rec'd Approved Beginning Balance 19,394 13,196 12,966 12,966 12,966 11,298 9,630 Plus: Fund Revenue 5436 Court Tech Fee 3,578 3,623 5,774 4,050 4,000 4,000 4, Interest Total Resources Available 23,014 16,864 18,774 17,049 16,998 15,330 13,662 Less: Fund Expenditures 2001 Court Tech Supplies 8,371 2,379 4,213 3,500 4,000 4,000 4, Maintenance Agreements 1,447 1,519 1,595 1,600 1,700 1,700 1,700 Total Fund Expenditures 9,818 3,898 5,808 5,100 5,700 5,700 5,700 Fund Balance 13,196 12,966 12,966 11,949 11,298 9,630 7,962 City of Robinson FY Budget 8-3

150 Special Purpose Funds Court Security The Court Security Fund was established by City Ordinance in 1999 under the authority of the Texas Code of Criminal Procedure, Article Revenues are collected from a $3.00 fee charged to all defendants convicted in Municipal Court. The purpose of the fee is to provide security services for any buildings housing the Municipal Court of the City of Robinson. The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when available and measurable. Expenditures are recorded when the liability is incurred. Muncipal Court Building Security Fund Summary FY FY FY FY FY FY FY Actual Actual Actual Estimated Proposed CM Rec'd Approved Beginning Balance 17,427 19,558 3,605 3,604 3,604 3,604 3,619 Plus: Fund Revenue 5437 Court Security Fee 3,545 3,595 2,698 3,000 3,000 3,000 3, Interest Total Resources Available 20,981 23,163 6,313 6,619 6,619 6,619 6,634 Less: Fund Expenditures 2001 Supplies ,423 2,709 3,000 3,000 3,000 3, Education Total Fund Expenditures 1,393 19,558 2,709 3,000 3,000 3,000 3,000 Fund Balance 19,588 3,605 3,604 3,619 3,619 3,619 3,634 City of Robinson FY Budget 8-4

151 Special Purpose Funds Juvenile Case Manager The Juvenile Case Manager Fund was established by City Ordinance in 2006 under the authority of the Texas Code of Criminal Procedure, Article Revenues are collected from a $5.00 fee charged to all defendants convicted in Municipal Court. The purpose of the fee is to fund a Juvenile Case Manager employed by the Municipal Court of the City of Robinson. The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when available and measurable. Expenditures are recorded when the liability is incurred. Juvenile Case Manager Fund Summary FY FY FY FY FY FY FY Actual Actual Actual Estimated Proposed CM Rec'd Approved Beginning Balance 63,276 66,432 63,717 63,717 64,052 63,479 62,906 Plus: Fund Revenue 5440 Juv Case Mgr Fee 5,650 5,750 4,299 5,010 5,100 5,100 5, Interest Total Resources Available 69,064 72,322 68,180 68,897 69,324 68,751 68,178 Less: Fund Expenditures 1000 Salaries 2,446 4,725 4,150 4,500 4,500 4,500 4, FICA Expense Supplies - 3, Education Total Fund Expenditures 2,632 8,605 4,463 4,845 5,845 5,845 5,845 Ending Fund Balance 66,432 63,717 63,717 64,052 63,479 62,906 62,333 City of Robinson FY Budget 8-5

152 Special Purpose Funds Child Safety Fee Fund FY FY FY FY FY FY FY Actual Actual Actual Estimated Proposed CM Rec'd Approved Beginning Balance 6,981 8,502 17,762 31,688 31,688 31,688 31,688 Plus: Fund Revenue Child Safety Fines 1,501 10,070 13,892 13,250 13,000 13,000 13,000 Interest Total Resources Available 8,502 18,621 31,688 44,993 44,743 44,743 44,743 Less: Fund Expenditures Misc. Child Safety Total Fund Expenditures Fund Balance 8,502 17,762 31,688 44,993 44,743 44,743 44,743 City of Robinson FY Budget 8-6

153 Capital Projects City of Robinson FY Budget 9-1

154 Capital Projects Fund Summary Proposed CM Rec'd Approved Funding Resources 2015 C.O. 4,152,598 4,152,598 4,152,598 Interest 10,000 10,000 10,000 Total Resources 4,162,598 4,162,598 4,162,598 Less: Expenditures Culvert Replacements for Berry, Hillside, Ivan & West Roy 100, , , Streets: McLendon, Hillview, Lou, Beard & Bunker 805, , , Streets: Nelson, Denison, Bunker, Elizabeth, Brewster, Meadowbrook, & Waverly 2,417,000 2,417,000 2,417,000 Aztec Drainage 50,000 50,000 50,000 Total Expenditures 3,372,000 3,372,000 3,372,000 Ending Balance 790, , ,598 City of Robinson FY Budget 9-2

155 Funding Resources Proposed CM Rec'd Approved C.O. 5,715,567 5,715,567 5,715, C.O. 2,475,422 2,475,422 2,475, C.O. 6,628,598 6,628,598 6,628,598 Interest 25,000 25,000 25,000 Total Resources 14,844,587 14,844,587 14,844,587 Less: Fund Expenses Water Capital Projects Summary Shamrock Well Rehabilitation 70,000 70,000 70,000 Waterline Replacement for Street Projects 790, , ,000 Middle PP Elevated Storage 3,400,000 3,400,000 3,400,000 Elevated Storage Tank Rehab 100, , ,000 Raw Water Pond #2 3,820,000 3,820,000 3,820,000 Raw Water Pumping System 1,170,000 1,170,000 1,170,000 Total Fund Expenses 9,350,000 9,350,000 9,350,000 Ending Balance 5,494,587 5,494,587 5,494,587 City of Robinson FY Budget 9-3

156 Funding Resources Proposed CM Rec'd Approved C.O. 3,308,100 3,308,100 3,435, C.O. 2,481,290 2,481,290 2,469,717 Interest 10,000 10,000 7,500 Total Resources 5,799,390 5,799,390 5,912,921 Less: Fund Expenses Sewer Capital Projects Summary Meadowbrook Addition & Fain Fain Estates Line Replacement 460, , ,000 Lydale Lift Station Abandonment & Sanitary Sewer Extension 535, , ,000 Sewer line projects related to street projects. 412, , ,800 Total Fund Expenses 1,407,800 1,407,800 1,407,800 Ending Balance 4,391,590 4,391,590 4,505,121 City of Robinson FY Budget 9-4

157 General Information City of Robinson FY Budget 10-1

158 Fee Schedule Robinson FY17-18 Building Permit Fees New Residential $0.24 per SF New Commercial $0.21 per SF; $75 min. Remodel Residential $9 per $1,000 value; $75 min. Remodel Commercial $9 per $1,000 value; $75 min. Accessory Bldg w/ Trade (Res ) $0.15 per SF $50 minimum Accessory Bldg w/ Trade (Com ) $9 per $1,000 value; $75 min. Accessory Bldg w/o Trades (Res ) $0.10 per SF, $25 minimum Accessory Bldg w/o Trades (Com ) $9 per $1,000 value; $75 min. Swimming Pool $100 Trade Permit Fees New Residential Mechanical $0.02 per SF New Residential Electrical $0 New Residential Plumbing $0.04 per SF Miscellaneous Permit Fees Garage Sale Permits $10 Building Inspection Fees Miscellaneous Inspection $75 Engineering Fees Engineering Plan Review Construction Fees Construction Inspection Greater of $120 and Actual Cost to City if Third Party Review 1% of Public Improvement Valuation Road Crossing Fees (Street Cut Repair) Paved Road $900 Gravel Road $300 Planning Fees Zoning Change $250 Planned Unit Development $400 Special Use Permit $250 Board of Adjustment $200 Preliminary Plat Application $150 Final Plat Application $300 Replat Application $300 Minor/Amended Plat Application $200 Abandonment/Dedication by Separate Instrument $200 CIty of Robinson FY Budget 10-2

159 Code Enforcement Fees Lien Administration Fee Code Compliance Fee $100 (plus filing expenses) $200 per Hour (plus materials & expenses) Municipal Utility Fees 3/4" Water Tap $400 1" Water Tap $ " Water Tap $600 2" Water Tap Actual cost to City Water Account Deposit $75 Water Connection with Meter Set $25 Water Connection w/o Meter Set $10 Wastewater Tap $500 Wastewater Deposit $35 Wastewater Inspection $65 Garbage Service Deposit $13 Broken Barrel Lock $50 Broken Barrel Lock w/ barrel lock $75 Broken Cut Off $100 Meter Pull/Tampering Fee $150 Meter Test (Calibration) if meter ok $50 Water Re-Connection Fee during business hours $35 Water Re-Connection Fee after business hours $60 Miscellaneous Fees NSF Check Fee $25 Open Records Request Fee $0.55 per request + $0.10 per page Police Report Fee $6.00 Park Fees Amphitheatre Rental Gazebo Rental Pavilion Rental Peplow Park Rental $50 per hour $10 per hour $25 per hour $25 per hour CIty of Robinson FY Budget 10-3

160 Tax Rate History Year Total Rate O&M Rate I&S Rate City of Robinson Ad Valorem Tax Rate History O&M Rate I&S Rate City of Robinson FY Budget 10-4