1. City Council
September 17, 2013

2. 2013-14 Budget
a. Development Corporation Funds

3. 2013-14 Budget
Dev Corp Ballot FY2012-13 FY2013-14 Inc/ (Dec)
Revenue
Sales Tax 5,387,391 5,727,611 340,220
Other 0 0 0
Total Revenue 5,387,391 5,727,611 340,220
Expenditures
City Services 69,629 88,863 19,234
Admin 0 0 0
Projects 5,689,517 5,638,748 (50,769)
Total Expenditures 5,759,146 5,727,611 (31,535)
Rev Over/(Under) Exp (371,755) 0

4. 2013-14 Budget
Dev Corp Eco Dev FY2012-13 FY2013-14 Inc/ (Dec)
Revenue
Sales Tax 2,095,097 2,227,404 132,307
Other 56,195 147,536 91,341
Total Revenue 2,151,292 2,374,940 223,648
Expenditures
City Services 209,886 266,589 56,703
Admin 58,547 70,179 11,632
Projects 4,180,241 2,038,172 (2,142,069)
Total Expenditures 4,448,674 2,374,940 (2,073,734)
Rev Over/(Under) Exp 0 0

5. 2013-14 Budget
Account Description Explanation
Estimated
FY 2014
Ballot Eco Dev
313000 Income-Sales/Use Tax Sales Tax
Receipts based
on Finance
Dept Estimate
$7,955,015 $5,727,611 $2,227,404
360000 Interest on Investments Interest based
on 5/31/12
Receipts
$9,000 $9,000
363101 Lease Income L-3 Income $80,000 $80,000
BRC Conf
Room Rental
$500 $500
CVCED
MedHab
$1 $1
BRC lease
income
$58,035 $58,035
Total Income $8,102,551 $5,727,611 $2,374,940

6. 2013-14 Budget
Acct. Description Explanation Est.
FY 2014
Ballot Eco Dev
410332 Admin-Sftwre Website, new laptop,
new tower
$5,399 $5,399
410520 Admin-
Insurance
Board D&O, BRC,&
CVCED
$20,133 $20,133
410530 Admin-
Communication
6 VOIP, long dist.
landline
$5,425 $5,425
410531 Cellular 3 new iphones +
useage
$2,670 $2,670
410580 Admin-Travel &
Lodging
3 staff for TEDC, IEDC,
Ports to Plains, High
Ground trainings, Texas
Downtown Association
and events
$18,000 $18,000

7. 2013-14 Budget
Acct. Description Explanation Est FY
2014
Ballot Eco Dev
410590Admin-
Training
Board development: sales tax
training, TEDC workshops,
etc. Consultant travel
expenses for in-house board
training Conference and
training registration fees
$7,800 $7,800
410630Admin-Food Coffee for COSADC Board
meetings; Chamber events,
misc.
$800 $800
410610Admin-Office
Supplies
Paper, pens, CDs, files, ED
info folders, office
machinery/repair
$2,500 $2,500
Admin-Copier COSADC portion for rental of
Com. & Eco. Dev. copy
machine
$3,267 $3,267
410550 Printing Letters, in-house marketing
pieces, invitations, etc.
$2,000 $2,000

8. 2013-14 Budget
Acct. Description Explanation Est FY
2014
Ballot Eco
Dev
410614 Admin-
postage
Mail outs regular mail $200 $200
410591 Dues and
Subscription
TEDC - 3 @ $450, IEDC
membership is $345 + 3
@$145 add’l staff = $635
$1,985 $1,985
411000 Bank Charges First Financial Bank Service
Charges, Fees Etc,
$180 $180

9. 2013-14 Budget
Acct. Description Explanation Est FY 2014 Ballot Eco Dev
412000 Partner
Affiliations
Ports to Plains-$56,047 +
$250; TMCN-$5,592.00;
High Grnd of TX -
$10,000; P to P Summit
$5,000; Chamber
Luncheon 11 X $15 X 2
& 1 X $15 X 8 =
$450;Chamber Banquet
$600 X 1.5 = $900
NAACP Banquet $250
20 Under 40 -$5,900;
$84,389 $84,389

10. 2013-14 Budget
Acct. Description Explanation Estimated
FY 2014
Ballot Eco
Dev
420000 Industrial Park O & M
42521 Ind. Pk. Insurance Gen Liability $900 $900
420411 Ind. Pk. Wtr. & Swr. 3 @ 19 per Mo. $685 $685
420413 Ind. Pk. Elec. WTU Meter @ $25/
Mo.
$300 $300
Contract Svs. Ind. Pk. Surveying &
Platting
$10,000 $10,000
420430 Ind. Pk. Gen. Maint. Mowing $3,000 $3,000
430000 05,08,11 Tax / Rev
C.O. Debt Service
Principal $1,405,000$1,405,000
05,08,11 Tax / Rev
C.O. Debt Service
Interest $1,157,207$1,157,207
Water Debt Service Hickory Aquifer
Water Supply
$1,500,000 1,500,000

11. 2013-14 Budget
Acct. Description Explanation Estimated
FY 2014
Ballot Eco
Dev
440000 Marketing/Advertising
- Chamber
Chamber Economic
Development
Contract
$225,000 $225,000
BREP Budget $17,500 $17,500
ASA /BRC $5,000 $5,000
440100 Downtown San
Angelo
DSA services
contract
$75,000 $75,000
440200 Annual CVCED
Contract
D&O Insurance,
annual audit
$5,000 $5,000

12. 2013-14 Budget
Acct. Description Explanation Estimated
FY 2014
Ballot Eco Dev
415310 City Services ED Staff/Finance/
Legal/AdminFinan
ce - $29,000;
Legal - $15,000;
Admin - $17,343
Dev Corp Staff Dir
- $95,000; Dev
Coord. - $65,000
ED Coord -
$55,000
Split 80% ED /
20% Ballot
$355,452 $88,863 $266,589

13. 2013-14 Budget
Acct. Description Explanation Estimated
FY 2014
Ballot Eco Dev
432000 Legal Services Contract Services –
O/S Legal
$5,000 $5,000
Outside Audit Outside audit of
performance agreements
$5,000 $5,000
415331 Annual Report Design and printing of
annual report
$1,000 $1,000
451101 Project- Aff.
Housing
Annual Ballot Amount $335,000 $335,000
451102 Project-Sports
Facility Maint
Pay-As-You-Go with
Annually COL
Adjustment of 2%
$263,623 263,623 $0
451103 Texas Bank
Sports Complex
Annual Appropriation $50,000 $50,000
452101 CVCED
Expenses
Costs associated with
current CVCED ops,
$59,640 $59,640
450000 BRC Expenses COSADC M&O
Contribution
$39,700 $39,700

14. 2013-14 Budget
Acct. Description Explanation Estimated
FY 2014
Ballot Eco Dev
Subtotal $5,673,755 $4,834,082 $924,062
Future
Projects
$2,428,796 $893,529 $1,450,878
Total
Expenditures
$8,102,551 $5,727,611 $2,374,940

15. 2013-14 Budget
b. Stormwater Fund

16. 2013-14 Budget
Stormwater Fund FY2012-13 FY2013-14 Inc/ (Dec)
Revenue
Stormwater Fee 2,586,500 2,600,000 13,500
Other 95,000 98,000 3,000
Total Revenue 2,681,500 2,698,000 16,500
Expenditures
Personnel 1,012,159 989,259 (22,900)
Operations 645,586 646,586 1,000
Capital 1,023,755 1,062,155 38,400
Total Expenditures 2,681,500 2,698,000 16,500
Rev Over/(Under) Exp 0 0

17. 2013-14 Budget
b. Stormwater Fund
• Expenditures by fiscal year

18. 2013-14 Budget
b. Stormwater Fund
• Fiscal year 2013-14 revenue by source

19. 2013-14 Budget
b. Stormwater Fund
• Fiscal year 2013-14 expenditures by category

20. 2013-14 Budget
c. Wastewater Transfers
Explanation:
• Payment in lieu of taxes (PILOT) – when a
municipality’s General Fund receives a payment from a
non-profit, government entity, or enterprise fund to
compensate for property tax that would have been
required of a taxable entity
• Municipalities are permitted to retain a reasonable
return from other funds to support General Fund
revenues

21. 2013-14 Budget
c. Wastewater Transfers
History:
• In 2004, Water PILOT was discontinued per Council
direction
• No action was taken for the $500,000 Wastewater
PILOT at that time

22. 2013-14 Budget
c. Wastewater Transfers
Calculation:
Current PILOT is less than the computed PILOT per
the formula:
Calculation Methodology
Wastewater Property Valuation $87,754,559
Multiplied by Tax Rate x 0.00776
Computed PILOT 680,975
Budgeted PILOT (500,000)
Computed Over/(Under) Budgeted $180,975

23. 2013-14 Budget
c. Wastewater Transfers
FY 2013-14 Budget:
• Wastewater Fund Expense = $500,000
• General Fund Revenue = $500,000
• To reduce Wastewater PILOT, both General Fund
revenue and expense must be decreased

24. 2013-14 Budget
c. Wastewater Transfers
Example
• Reduce the wastewater transfer by $100,000 every
year for five years
• FY14 $500,000
• FY15 $400,000
• FY16 $300,000
• FY17 $200,000
• FY18 $100,000
• FY19 -0-

25. 2013-14 Budget
c. Wastewater Transfers
Example
• Reduce the wastewater transfer by half every year for
two years
• FY14 $500,000
• FY15 $250,000
• FY16 -0-

26. 2013-14 Budget
d. General capital projects
• Fiscal Year 2013-2014 Budget $1,756,529
• Allocated $316,000 to Fairmount Cemetery
improvements
• $250,000 is set aside for Fire truck replacement
• $1,190,529 remaining available for allocation to other
general capital projects

27. 2013-14 Budget
d. General capital projects
Fiscal Year 2013-14 Budget $1,756,529
Fairmount Cemetery (316,000)
Fire truck (250,000)
Remainder Available 1,190,529

28. 2013-14 Budget
d. General capital projects
CemeteryFairmount Cemetery
ESTIMATED CONSTRUCTION COSTS
FINAL
PROJECT PHASE
FOR
IMPROVEMENTS: PHASE BASE DESIGN MARKUPS TOTAL GOAL COST
Main Entrance
Feature I $165,550 16,555 57,943 240,048 250,000 ------
Begin Columbaria
(1/3)
I 215,787 21,578 75,525 312,890 316,667 566,667
Complete Columbaria II 438,113 41,880 153,340 633,333 633,333 633,333
Heritage Center III 706,465 70,647 247,263 1,024,375 1,050,000 ------
Maintenance Area III 221,883 22,188 77,659 321,730 350,000 1,400,000
Restroom Facility IV 211,053 21,105 73,868 306,026 325,000 325,000
St. Francis Area V 186,275 18,628 65,197 270,100 275,000 ------
Gazebo V 251,438 25,144 88,003 364,585 375,000 650,000
TOTAL
S $2,396,564 $237,725 $838,798 $3,473,087 $3,575,000 $3,575,000

29. 2013-14 Budget
d. General capital projects
• Eligible projects include street reconstruction, storm
water quantity improvements, Fort Concho
rehabilitations, 19th
street sidewalks, etc.
• Complete list of projects eligible for consideration is
located in the 2013-2018 Capital Improvement Plan

30. 2013-14 Budget
e. Other budget items as needed
Cell phone freeze and increase:
• Communications expenses are paid through the
Communications internal service fund
• Information Technology staff oversee the
Communications fund to ensure optimal services are
offered in a fiscally prudent way
• Divisions receive better service at a lower rate

31. 2013-14 Budget
e. Other budget items as needed
Cell phone freeze and increase:
• Question: $63,419 increase to cell phone budget
• Communications fund will start paying air card service
for Police Department of $51,528
• Police Department will remit the same amount to the
internal service fund so that communications revenue
also increases by $51,528
• Remaining $11,891 is budgeted for potential phone
replacements due to damage, upgrades, accessories,
and new phone service