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FY 1982 -1983 -- Comprehensive Annual Financial ReportPLEASE RETURN TO 'ITV SECRETARY OFFICE FINANCE DEPARTMENT Co A Fort re e ual Fi • -sive cial al Year Ending une 30, 1983 CITY OF COLLEGE STATION, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 1983 PREPARED BY FINANCE DEPARTMENT CITY OF COLLEGE STATION, TEXAS CITY OF COLLEGE STATION COMPREHENSIVE ANNUAL FTNANCTAT. RF'PQRT FOR THE YEAR ENDED JUNE 30, 1983 TABLE OF CONTENTS INTRODIJCTORY SECTION: PAGE Organization Chart 2 Principal. City Officials 3 City Manager's Letter of Transmittal 4 Finance Director's Letter of Transmittal 6 Certificate of Conformance in Financial Reporting 11 FINANCIAL SECTION: EXHIBIT Auditor's Opinion 14 General Purpose Financial. Statements -- Overview: Combined Balance Sheet - All Fund Types and Account Groups, o . , 1 16 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds 2 20 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget (GAAP Basis) and Actual - General and Special Revenue Fund Types 3 22 Combined Statement of Revenues, Expenses, and Changes in Retained Earnings/Fund Balances -- All Proprietary Fund Types and Similar Trust Funds, e , , , , , , . , , , o , , . , , 4 24 Combined Statement of Changes in Financial Position -- All Proprietary Fund Types and Similar Trust Funds . , , , , . , 5 25 Notes to Financial Statements 26 STATEMENT/ FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS: SCHEDULE General Fund Statement of Revenues and Transfers - Estimated and Realized A-1 44 Statement of Expenditures Compared with Appropriations A-2 46 Special. Revenue Funds Combining Balance Sheet B-1 56 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances, a , , o , o , , , , , o e , > a e o B-2 57 CITY OF COLLEGE STATION COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 1983 TABLE OF CONTENTS (CONTINUED) Revenue Sharing Fund Statement of Revenues, Expenditures, and Changes in B-3 58 Fund Balance - Budget (GAAP Basis) and Actual Hotel/Motel Tax Fund Statement of Revenues, Expenditures, and Changes in B-4 59 Fund Balance - Budget (GAAP Basis) and Actual STATEMENT/ PAGE SCHEDULE Debt Service Fund Statement of Revenues, Expenditures, and Changes C-1 61 in Fund Balance Capital Projects Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Enterprise Funds Combining Balance Sheet Combining Statement of Revenues, Expenses, and Changes in Retained Earnings Combining Statement of Changes in Financial Position Utility Fund Balance Sheet Statement of Revenues, Expenses and Changes in Retained Earnings Statement of Revenues - Budget (Non-GAAP Budgetary Basis) and Actual Statement of Expenses - Budget (Non-GAAP Budgetary Basis) and Actual Schedule of Restricted Assets and Liabilities Payable From Restricted Assets Schedule of Fixed Assets and Depreciation D-1 64 D-2 68 E-1 74 E-2 76 E-3 77 E-4 78 E-5 80 E-6 81 E-7 82 E-8 85 E-9 86 ii CITY OF COLLEGE STATION COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 1983 TABLE OF CONTENTS (CONTINUED) STATEMENT/ PAGE SCHEDULE Schedule of Revenue Bond Debt E-10 88 Sanitation Fund Balance Sheet E-11 90 Statement of Revenues, Expenses, and Changes in Retained Earnings E-12 91 Statement of Expenses - Budget (Non-•GAAP Budgetary Basis) and Actual E-13 92 Fiduciary Funds Combining Balance Sheet F-1 94. General. Fixed Assets Account Group Schedule of General Fixed Assets - By Sources G-1 97 Schedule of Changes in General Fixed Assets By Function and Activity G-2 98 General Long -Term Debt Account Group Schedule of General Long -Term Debt H-1 101 Schedule of Tax Obligation Bond Debt H-2 102 Schedule of Other Tax Obligation Debt H-3 104 SPECIAL SCHEDULES FOR COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS (Projects that Ended or were Approved to be in Operation During the Fiscal Year): Statement of. Source and Status of Funds Program Year 1979 I-1 108 Statement of Program Costs - Program Year 1979 I-?_ 109 Statement of Source and Status of Funds Program Year 1980 I-3 110 Statement of Program Costs - Program Year 1980 I-4 111 Statement of Source and Status of Funds Program Year 1981 I-5 112 Statement of Program Costs - Program Year 1981 I-6 113 iii CITY OF COLLEGE STATION COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 1983 TABLE OF CONTENTS (CONTINUED) SPECIAL SCHEDULES FOR COMMUNITY DEVELOPMENT TABLE PAGE BLOCK GRANT FUNDS: (Continued) Statement of Source and Status of Funds 1_7 114 Program Year 1982 1-8 115 Statement of Program Costs - Program Year 1982 Statement of Source and Status of Funds 1_9 116 Program Year 1983 T-10 117 Auditor's Compliance Statements STATISTICAL SECTION: General Governmental Expenditures and Other Uses by Function . 1 121 General Revenues and Other Financing by Source II 122 III 124 Property Tax Levies and Collections Assessed and Estimated Actual Value of Taxable Property IV 126 Property Tax Rates, Ratios, and Levies - All V 128 Overlapping Governments Ratio of Net General Bonded Debt to Assessed Value and VI 130 Net Bonded Debt Per Capita VIT 132 Computation of Legal Debt Margin Statement of Direct and Estimated Overlapping Debt VIII 133 Ratio of Annual Debt Service Expenditures for General IX 134 Obligation Debt to Total General Fund Expenditures. . . ° . . ° X 135 Schedule of Revenue Bond Coverage. . ° ° . . ° . ° ° ' ° XI 136 Bank Deposits XII 137 Construction Permits XIII 138 Principal Taxpayers XIV 139 Miscellaneous Statistical Data . . . . ° ° ^ ° ° ` ° 00 ° ° ° iv (This page intentionally left blank.) v MAYOR/CITY COUNCIL PERSONNEL DEPT. z W U H H O U ASSISTANT CITY 4a o .N ro v o 4-) 4-J •r-1 aJ U H -Recreation OD 0 C •r1 avi 0 cj C C ro aJ bA 0 •rl ra w I -I v 0 0 +J O 4-, N 4.1 O a)O O O v U o r� •H 'H 1- .A JJ .p - �O v O u 4-1 a) v v u v a) P .-1 s-, v U7 J 4 O aa)) N j H Wr—) 3a, saa �) cn co 4-1 U o •H 0 aJ 4-! V) U •r1 , -4 p 0 P-, I I 4k aJ U v Hi 0r-1 Of 0 1 v o ro a `0 .a W ri ?U aJ }.., r01 0 O a PP 0 a aJ 0 0 W 1 I cn en U H H U fwl 4 1 0 O v H .H•'�•C U a)a)ro v P W v j0 w w0 wp4 co co +.) v v v c0.0 N .0 a a up U U 1 MUNICIPAL JUDGE Oo 0.0 0 0 •ri •r�-1 v 1 CO 4-) OCO 100 v > 0 {-+ 0 •H H U U •r.{ •r1 0 F 0 0 ., cn •H U '< .H 4 $4 a) � ro < H 0 ro ro <4 I I I w 1 Fa - 2 CITY OF COLLEGE STATION PRINCIPAL CITY OFFICIALS JUNE'30, 1983 Mayor Gary M. Halter Councilman - At Large Alvin Prause Councilman At Large. . . . . • • • . • • • • . . • . . . •Robert C. Runnels Councilman - At Large Vicky Reinke Councilman - At Large Patricia B. Boughton Councilman - At Large Gary Anderson Councilman - At Large Lynn Mcllhaney North Bardell City Manager Assistant City Manager/Director. of Finance A E Van Dever, Jr. Deputy Director of Finance Glenn Schroeder Tax Assessor/Collector Karen Dickson Municipal Court Judge William W. Vance Lowell Attorney Denton City Health Officer Dr T.O. Walton, Jr. - 3 - City of Colic tion POST OFFICE BOX 99(30 1 101 "TEXAS AVENUE COLLEGE STATION, TEXAS 77840-2499 September 2, 1983 Honorable Mayor and Members of the City Council City of College Station Dear Council: In accordance with the statutes of the State of Texas and local charter provisions, I hereby transmit the annual financial report of the City of College Station as of June 30, 1983 and for the fiscal year then ended. Responsibility for both the accuracy of the data presented and the completeness and fairness of the presenta- tion, including all disclosures, rests with the City. Management believes that the data, as presented, is accurate in all material respects; that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its various funds; and that all disclosures necessary to enable the reader to gain the maximum understanding of the City's financial affairs have been included. In developing and evaluating the City's accounting system, consideration is given to the adequacy of internal accounting controls. Internal accounting controls are discussed by the finance director in his accompanying letter of transmittal, and within that framework, I believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. This report has been prepared following the guidelines recommended by the Municipal Finance Officers Association of the United States and Canada. The Municipal Finance Officers Association awards Certificates of Conformance to those governments whose annual financial reports are judged to conform substantially with high standards of public financial reporting including generally accepted accounting principles promulgated by the National Council on Governmental Accounting. The City of College Station was awarded a Certificate of Conformance for its fiscal years ending 1981 and 1982 and it is my belief that the accompanying fiscal year 1983 financial report will also meet program standards. In accordance with the above -mentioned guidelines, the accompanying report consists of three parts: 1) Introductory section, including the finance director's letter of transmittal. 4 Honorable Mayor and Members of the City Council City of College Station September 2, 1983 Page 2 2) Financial section, including the financial statements and supplemental data of the government accompanied by our independent auditor's opinion. 3) Statistical section, including a number of tables of unaudited data depicting the financial history of the government for the past ten years, information on overlapping governments, and demographic and other miscellaneous information. The City Charter requires that the financial statements of the City of College Station be audited by an independent Certified Public Accountant selected by the City Council. This requirement has been complied with and our auditor's opinion is included in the financial section of this report. The preparation of this annual report could not have been accomplished without the dedicated effort of the Director of Finance and his entire staff. Their efforts toward upgrading the accounting and financial reporting system of the City of College Station have led substantially to the improved quality of information being reported to the City Council, myself, bond rating companies, state agencies and the citizens of College Station. Respectfully submitted, NORTH BARDELL City Manager NBsofl - 5 - City f College Station POST OFFICE BOX 9960 1 101 TEXAS AVENUE COLLEGE STATION, TEXAS 77840.2499 September 2, 1983 Honorable Mayor, Members of the City Council, and City Manager City of College Station The Comprehensive Annual Financial Report of the City of College Station, for the fiscal year ended June 30, 1983, is submitted herewith. This report was pre- pared by the City's Finance Department. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the City. We believe the data, as presented, is accurate in all material aspects; that it is presented in a manner designed to fairly set forth the financial position of its various funds; and that all disclosures necessary to enable the reader to gain the maximum understanding of the City's financial affairs have been included. Accounting System and Budgetary Control In developing and evaluating the City's accounting system, consideration is given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: (1) the safeguarding of assets against loss from unauthorized use or disposition; and (2) the reliability of financial records for preparing financial statements and main- taining accountability for assets. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits requires estimates and judg- ments by management. All internal control evaluations occur within the above framework. We believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Budgetary control is maintained at the subfunction level by the encumbrance of estimated purchase amounts prior to the release of purchase orders to vendors. Purchase orders which result in an overrun of subfunction balances are not released until additional appropriations are made available. Open encumbrances are reported as reservations of fund balance at June 30, 1983. The Reporting Entity and Its Services This report includes all of the funds and account groups of the City. It includes all activities considered by the U.S. Bureau of Census to be part of (controlled by or dependent on) the City. Honorable Mayor, Members of the City Council, and City Manager City of College Station September 2, 1983 Page 2 The City provides a full range of municipal services and products. These include police and fire protection, streets, sanitation, health, art -cultural, parks, public improvements, planning and zoning, general administrative services, electrical, water and sewer systems. General Governmental Function Revenues and other financing sources for general governmental function totaled $9,132,740 in 1983, an increase of 26.4 percent over 1982. General property taxes produced 6.46 percent of general revenue as compared to 8.40 percent last year. The amount of revenues from various sources and the change from the prior year are shown in the following tabulation: Increase Percent (Decrease) Revenue Source Amount Of Total From 1982 Property Taxes and Penalties $ 589,814 6.46 $ (17,175) Franchise Taxes City Sales & Mixed Drink Tax Licences, Permits & Certificates Fines & Service Fees Charges For Services Contribution From Enterprise Fund Miscellaneous Revenues Other Financing Sources Total 228,951 2,654,600 226,466 492,985 227,962 3,514,930 564,636 632,396 $9,132,740 2.50 29.07 2.48 5.40 2.50 38.49 6.18 51,198 779,878 (73,111) 74,614 50,032 795,396 (71,565) 6.92 318,503 100.00% $1,907,770 Assessed valuations of 769.1 million represented an increase of 336.0 million over 1982. The major portion of this increase was due to the reappraisal in 1983 by the Brazos County Appraisal District. Current tax collections were 95.30 percent of the tax levy. This is the seventh consecutive year in which current property tax collections have exceeded 95 percent and is the ninth time in ten years collections have exceeded this mark. The ratio of total collections (current and delinquent) to the current tax levy was 96.76 percent. Allocation of the property tax levy by purpose for 1983 and the preceding two fiscal years are as follows (amounts per $100 assessed value): Purpose 1983 1982 1981 General Fund $.0680 $.1448 $.1697 General Obligation Debt .2420 .1652 .2203 Total Tax Rate $.3100 $.3100 $.3900 Honorable Mayor, Members of the City Council, and City Manager city of College Station September 2, 1983 Expenditures and other uses for general governmental purposes (General Fund and Debt Service) totaled $11,971,292, an increase of 40.9 percent over 1982. Increases in levels of expenditures for major functions of the City over the preceding year are shown in the following tabulation: Increase Percent (Decrease) Function Amount 0f Total From 1982 General. Government $ 3,700,909 30.91% $1,445,216 Police 2,051,548 17.14 399,712 Fire 1,819,797 15.20 431,074 Public Services 956,596 7.99 112,122 Parks & Recreation 1,024,694 8.56 245,214 Debt Service 2,417,748 20.20 845,918 Total $11,971,292 100.00% $3.479,256 Unreserved fund balances and retained earnings in the major operating funds were maintained at adequate levels. The General Fund balance of $1,965,893 was down $507,804 from 1982; the Capital Projects Fund balance of $811,477 was up $377,584 from the prior year; and the $196,296 balance in the Special Revenue Funds was down $162,192. Of the $791,876 balance in retained earnings of the Sanitation Fund, $108,138 is the increase from operations in 1982. The Utility Fund retained earn- ings increased $2,161,317. Debt Administration The ratio of net bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to municipal management, citizens and investors. These data for the City at the end of the 1983 fiscal year were as follows: Ratio of Debt Debt Ratio of Net Bonded to Present Per Amount Debt to Assessed Value Market Value Capita Net Direct Bonded Debt $19,284,055 2.51% 2.51% $411.55 Outstanding general obligation bonds at June 30, 1983, totaled $20,240,000. In addition, $2,118,245 of long term notes and certificates are outstanding. For more detailed information about the debt position of the City, please refer to the statistical tables in the final section of this report. The City's bonds continue to carry the same ratings which they have had for the past few years. The ratings are as follows: 8 Honorable Mayor, Members of the City Council, and City Manager City of College Station Moody's Investors Service General Obligation Bonds A-1 A+ Revenue Bonds A-1 AA - Cash Management Cash temporarily idle during the year was invested in time deposits ranging from 30 to 365 days to maturity. All time deposits were in the the form of certifi- cates of deposit and U.S. Treasury Bills. The average yield on maturing investments during the year was 10.0 percent, and the amount of interest earned was $2,192,787. The City of College Station took bids in 1981 to determine which financial institutions would serve as City Depositories. The funds were bid by groups: operating, bond, and debt service funds. Very favorable results were achieved in that all operating funds received a rate equal to a factor of 1.29 times the rate in the Treasury bill yield column while all other funds received 1.12 times the rate in that column. Another significant gain is, on a weekly basis, all funds were invested over the weekend per a repurchase agreement which is part of the Depository Contract. During the year ended June 30, 1983, this repurchase agreement earned interest income of $136,339. September 2, 1983 Page 4 Standard & Poor's Capital Project Funds Proceeds of general obligation bond issues are accounted for in Capital Proj- ects Funds until the projects are completed. These projects and construction in progress at year end are capitalized in the General Fixed Assets group of accounts. During 1983, projects costing $1,159,276 were completed. Authorized but unissued bonds at June 30, 1983 totaled $500,000. The Capital Project Fund balances on hand at June 30, 1983 totaled $9,351,657. General Fixed Assets The general fixed assets of the City are those fixed assets used in the perfor- mance of general governmental functions and exclude the fixed assets of Enterprise Funds. As of June 30, 1983 the general fixed assets of the City amounted to $19,344,369. This amount represents the original cost of the assets and is consid- erably less than their present value. Depreciation of general fixed assets is not recognized in the City's accounting system. Sanitation Fund Net income for 1983 totaled $1.08,138, increasing retained earnings to $791,876. This reserve will be used for major capital expenditures in future years. Utility Fund The City's utility operation continued to show gains in operating revenues, numbers of customers, and net income. The debt service coverage decreased to 3.54 due to the debt requirements of the $9,325,000 revenue bond issue. Comparative data for the past two fiscal years are presented in the following tabulation: - 9 - Honorable Mayor, Members of the City Council, and City Manager City or college Station Operating Revenues Operating Income Income Available for Debt Service Annual Debt Service Coverage (income available for debt service divided by average annual debt) September 2, 1983 rage ___ ) 1983 $23,611,548 $ 7,079,293 $ 8,105,576 $ 2,288,214 3.54 During the year, $1,188,000 of regularly maturing revenue bonds the Utility Fund. In addition, $349,750 of general obligation bonds earnings of the Utility activities, were retired. 1982 $16,549,721 $ 6,292,796 $ 7,093,046 $ 1,492,660 4.75 were retired in , serviced with Independent Audit The City Charter requires an annual audit of the books of account, financial records, and transactions of all administrative departments of the City by indepen- dent certified public accountants selected by the City Council. This requirement has been complied with and the auditor's opinion has been included in this report. Certificate of Conformance The Municipal Finance Officers Association of the United States and Canada (MFOA) awarded a Certificate of Conformance in Financial Reporting to the City of College Station, Texas for its comprehensive annual financial report for the fiscal year ended June 30, 1982. In order to be awarded a Certificate of Conformance, a government must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Conformance is valid for a period of one year only. We believe our current report continues to conform to Certificate of Conformance Program requirements, and we are submitting it to MFOA to determine its eligibility for another certificate. Acknowledgements The preparation of this report on a timely basis could not have been accom- plished without the efficient and dedicated services of the entire staff of the Finance Department. I would like to express my appreciation to all members of the Department who assisted and contributed to its preparation. I would also like to thank the Mayor, City Council and City Manager for their interest and support in planning and conducting the financial operation of the City in a responsible and progressive manner. Rip fully tSubmitted A.E. V Assist Director o AEV/ofl JR Mana finance ertif is • to of Conformance in Fin,ncial e ortin • Presented to City of College Station, Texas For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 1982 A Certificate of Conformance in Financial Reporting is presented by the Municipal Finance Officers Association of the United States and Canada to governmental units and public employee retirement systems whose comprehensive annual financial reports (CAFR's) are judged to substantially conform to program standards. President Executive Director (This page intentionally left blank.) 1300 1 lth Street, FNB Box 8001 First National Bank Building, Suite 500 Hi.nt,ville, Texas 77340-3896 (713) 295-5796 Other Locations: Cleveland, Texas Conroe, Texas Houston, Texas Certified Public Accountants .„. September 2, 1983 A Professional Corporation Honorable Mayor, Members of the City Council, and City Manager City of College Station We have examined the combined financial statements of the City of College Station and its combining and individual fund financial statements as of and for the year ended June 30, 1983, as listed in the table of contents. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the combined financial statements referred to above present fairly the financial position of the City of College Station at June 30, 1983, and the results of its operations and the changes in financial position of its proprietary fund types and similar trust funds for the year then ended, in conformity with generally accepted accounting principles. Also, in our opinion, the combining and individual fund financial statements referred to above present fairly the financial position of the individual funds of the City of College Station at June 30, 1983, their results of operations, and the changes in financial position of individual proprietary funds for the year ended, in conformity with generally accepted accounting principles. Our examination was made for the purpose of forming an opinion on the combined financial statements taken as a whole and on the combining and individual fund financial statements. The accompanying financial information listed as special schedules in the table of contents is presented for purposes of additional analysis and is not required for fair presentation of the combined financial statements of the City of College Station. The information has been subjected to the auditing procedures applied in the examination of the combined, combining, and individual fund financial statements and, in our opinion, is fairly stated in all material respects in relation to the combined financial statements taken as a whole. -14- Members of the American Institute of Certified Public Accountants Honorable Mayor, Members of the City Council, and City Manager City of College Station September 2, 1983 Page 2 Information contained in the statistical tables as listed in the table of contents has not been subjected to the auditing procedures applied in the examination of the combined, combining, and individual fund financial statements and therefore, we do not express any opinion concerning them. Adieti , eo6. HEREFORD, LYNCH & CO., P. C. COMBINED BAT.ANrF ASSETS CITY OF COLLEGE STATION SHEET ALL TLL FUND aTYPES AND ACCOUNT GROUPS JUNE 30, 1983 Cash on Hand and in Bank Certificates of Deposit U. S. Treasury Bills Receivables (Net, Where Applicable, of Allowances for Uncollectibles): Delinquent Taxes (Note 2) Accounts Paving Assessments Accrued Interest Ambulance Services Cemetery Plot Sales Other Due From Other Funds Due From Other Governments Inventories Prepaid Expenses Restricted Assets: Cash in Bank Certificates of Deposit U. S. Treasury Bills Accrued Interest Receivable Loan Receivable Due From Other Funds Due From Restricted Funds Inventories Fixed Assets (Note 3) Accumulated Depreciation Deferred Charges Amount Available for Retirement of General Long -Term Debt Amount to be Provided for Retirement of General Long -Term Debt TOTAL ASSETS: General $ -0- 2,254,000 -0- 41,759 -0- 161,606 4,706 17,196 4,950 36,436 76,384 1,768 60,347 39,279 Exhibit 1 Page 1 of 2 Governmental Fund Types Special Debt Capital Revenue Service Projects $ 31,871 $ -0- 112,000 948,000 -0- -0- -0- -0- -0- 218 -0- -0- 207 420 149,663 -0- -0- $ 799,921 7,800,000 933,526 93,850 -0- -0- -0- - 0- -0- 29,119 135,273 - 0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 889,685 44,274 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- $2,698,431 $294,379 S1,070,969 $10,602,679 See accompanying notes to financial statements. - 16 - Proprietary Fund Type Enterprise $ 419,391 1,150,000 -0- Fiduciary Fund Type Trusts $ 1,165 39,000 -0- -0- -0- 1,220,257 -0- -0- -0- 2,793 22 -0- -0- -0- -0- -0- -0- 86,249 60,756 -0- -0- 727,846 -0- 32,264 2,250 489,429 -0- 13,865,000 -0- 2,617,458 -0- 474,306 -0- 104,584 -0- 20,280 -0- 50,000 -0- 2,398 -0- 35,685,758 -0- (5,544,416) -0- 615,837 -0- -0- -0- -0- -0- $52,019,434 $103,193 Account Group General General Fixed Long -Term Assets Debt $ -0- -0- -0- Memorandum Totals $ -0- $ 1,252,348 -0- 12,303,000 -0- 933,526 -0- -0- 135,609 -0- -0- 1,220,257 -0- -0- 161,606 -0- -0- 172,131 -0- -0- 17,196 -0- -0- 4,950 -0- -0- 36,643 -0- -0- 1,113,494 -0- -0- 195,705 -0- -0- 788,193 -0- -0- 73,793 -0- -0- 489,429 -0- -0- 13,865,000 -0- -0- 2,617,458 -0- -0- 474,306 -0- -0- 104,584 -0- -0- 20,280 -0- -0- 50,000 -0- -0- 2,398 19,344,369 -0- 55,030,127 -0- -0- (5,544,416) -0- -0- 615,837 -0- 955,946 955,946 -0- 21,402,299 21,402,299 $19,344,369 $22,358,245 $108,491,699 CITY OF COLLEGE STATION COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 1983 Exhibit 1 Page 2 of 2 Governmental Fund Types Special General Revenue LIABILITIES Accounts Payable $ 72,162 $ 35,668 $ Sales Tax Payable 308 -0- Retainage Payable - Contractors 4,142 -0- Due to Other Funds 93,724 61,868 Matured Interest Coupons Payable -0- -0- Liabilities Payable From Restricted Assets: Construction Contracts and Retainages Payable -0- -0- -0- Accrued Revenue Bond Interest Payable -0- -0- -0- Matured and Currently Maturing Portion of Revenue Bonds (Note 4) Due to Other Funds Due to Restricted Funds Customers' Meter Deposits Refundable Deposits Deferred Revenues Revenue Bonds Payable (Net of Currently Maturing Portion) (Note 4) -0- -0- -0- General Obligation Bonds Payable (Note 4) -0- -0- -0- Certificates of Obligation Payable Note 4) Notes Payable Total Liabilities Debt Service FUND EQUITY Contributed Capital Investment in General Fixed Assets Retained Earnings: Unreserved Fund Balance: Reserved for Encumbrances Reserved for Prepaid Items Reserved for General Fixed Assets Reserved for Utility Fixed Assets Reserved for Debt Service Reserved for Non -Current Loans Reserved per Revenue Bond Indentures Reserved for Firemen's Relief & Retirement Reserved for Crime Prevention Programs Reserved for Cemetery Perpetual Care Reserved for Employee Benefits Unreserved - Undesignated Total Fund Equity 19,527 $ -0- -0- 1,380 267 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 14,724 -0- -0- 218,621 -0- 93,850 Capital Projects 326,560 - 0- 123,145 751,817 - 0- -0- - 0- -0- -0- -0- -0- - 0- -0- - 0- -0- -0- -0- -0- -0- -0- -0- -0- 49,500 $ 403,681 $ 97,536 $ 115,024 $ 1,251,022 $ -0- $ -0- $ -0- -0- -0- -0- -0- -0- -0- 51,314 39,279 238,264 -0- -0- -0- -0- -0- -0- -0- -0- 1,965,893 $2,294,750 -0- -0- - 0- -0- -0- -0- -0- -0- -0- 955,945 -0- -0- -0- -0- -0- -0- 547 -0- -0- -0- - 0- -0- 196,296 -0- $196,843 $ 955,945 -0- -0- -0- 54,558 -0- 8,316,103 169,519 -0- -0- - 0- -0- -0- -0- -0- 811,477 $ 9,351,657 Commitments and Contingent Liabilities (Notes 6, 7, and 10) TOTAL LIABILITIES AND FUND EQUITY: $2,698,431 $294,379 $1,070,969 $10,602,679 See accompanying notes to financial statements. Proprietary Fund Type Enterprise 946,049 85,657 -0- 1.83,769 -0- 493,854 847,143 1,748,000 41,216 50,000 1,195,861 -0- 1,465 22,230,000 -0- -0- -0- $27,823,014 $ 9,843,301 -0- 13,448,357 -0- 0- -0- -0- -0- 104,584 800,178 -0- -0- -0- -0- -0- $24,196,420 $52,019,434 Fiduciary Fund Type Trusts $ -0- $ -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- $ -0- Account Groups General Fixed Assets -0- -0- - 0- -0- -0- - 0- -0- -0- -0- -0- - 0- -0- -0- -0- -0- -0- - 0- -0- $ -0- $ -0- -0- 19,344,369 -0- 260 -0- 41,313 61,620 -0- $103,193 $103 ,193 -0- -0- -0- -0- -0- -0- $19,344,369 $19344,369 General Long -Term Debt -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 20,240,000 2,092,559 25,686 $22,358,245 Memorandum Totals $ 1,399,966 85,965 127,287 1,092,558 267 493,854 847,143 1,748,000 41,216 50,000 1,195,861 14,724 313,936 22,230,000 20,240,000 2,092,559 75,186 $ 52,048,522 -0- $ 9,843,301 -0- 19,344,369 -0- -0- -0- -0- -0- -0- -0- -0- $22,358,245 13,448,357 105,872 39,279 8,554,367 169,519 955,945 104,584 800,178 260 547 41,313 61,620 2,973,666 $ 56,443,177 $108,491,699 - 19 - CITY OF COLLEGE STATION COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR THE YEAR ENDED JUNE 30, 1983 REVENUES: Taxes (Note 2) Licenses Permits Service Fees Fines Certificates City Services Provided Intergovernmental Penalty & Interest on Delinquent Taxes Miscellaneous Total Revenues EXPENDITURES: Current: Administration Finance Public Service Police Fire Engineering Parks Miscellaneous Culture & Recreation Debt Service: Principal Retirement Interest and Fiscal Charges Capital Outlay Total Expenditures Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES): Proceeds From General Obligation Bonds Operating Transfers In Operating Transfers Out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Uses Fund Balance at Beginning of Year Decrease in Reserve for Purchase of Fixed Assets FUND BALANCES: General $ 3,473,365 6,494 216,432 9,935 483,050 3,540 227,962 - 0- Governmental Fund Type Special Revenue $ 322,529 -0- -0- -0- -0- -0- -0- 530,154 - 0- -0- 1,982,341 55,572 $ 6,403,119 $ 908,255 $ 795,586 $ 1,204,184 956,596 2,051,548 1,819,797 837,900 1,024,694 41,889 - 0- -0- - 0- -0- $ 8,732,194 -0- -0- -0- - 0- - 0- -0- - 0- -0- 265,888 -0- -0- - 0- 265,888 $(2,329,075) $ 642,367 $ -0- 2,729,621 (821,350) $ 1,908,271 $ -0- -0- (804,012) Debt Service $1,638,466 -0- - 0- -0- -0- -0- - 0- -0- Exhibit 2 Capital Projects $ -0- -0- -0- - 0- - 0- -0- - 0- 521,366 12,449 -0- 73,448 831,287 $1,724,363 $ 1,352,653 $ --0- -0- - 0- - 0- -0- -0- -0- -0- - 0- $ -0- -0- -0- -0- -0- -0- -0- 590,461 -0- 1,195,929 -0- 1,221,819 -0- -0- 4,158,660 $2,417,748 $ 4,749,121 $ (693,385) $(3,396,468) $ -0- 836,613 -0- $(804,012) $ $ (420,804) $(161,645) 2,816,888 (101,334) 358,488 -0- $ 6,590,000 1,909,221 (69,880) 836,613 $ 8,429,341 143,228 812,717 -0- $ 5,032,873 4,318,784 -0- $ 2,294,750 $ 196,843 $ 955,945 $ 9,351,657 See accompanying notes to financial statements. Fiduciary Fund Type Expendable Trust $ -0- -0- - 0- - 0- -0- -0- -0- -0- -0- 224,781 $224,781 $ -0- -0- -0- -0- -0- -0- -0- -0- 157,686 -0- -0- -0- $157,686 $ 67,095 $ -0- $ 67,095 35,838 -0- $102,933 Memorandum Totals $ 5,434,360 6,494 216,432 9,935 483,050 3,540 227,962 1,051,520 12,449 3,167,429 $10,613,171 $ 795,586 1,204,184 956,596 2,051,548 1,819,797 837,900 1,024,694 632,350 423,574 1,195,929 1,221,819 4,158,660 $16,322,637 $(5,709,466) $ 6,590,000 5,475,455 (1,695,242) $10,370,213 $ 4,660,747 8,342,715 (101,334) 12,902,128 v NM.B TMt'T n T A TT1NTTLTm U 1L11 L'1'1L'111 REVENUES: Taxes Licenses Permits Service Fees Fines Certificates City Services Provided Intergovernmental Miscellaneous Total Revenues EXPENDITURES: Current: Administration Finance Public Service Police Fire Engineering Parks Miscellaneous Culture and Recreation Total Expenditures CITY OF COLLEGE STATION OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE YEAR ENDED JUNE 30, 1983 Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES): Operating Transfers In Operating Transfers Out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balance at Beginning of Year Decrease in Reserve for Purchase of Fixed Assets FUND BALANCES: General Fund Exhibit 3 Budget $ 3,020,109 4,775 177,000 11,500 350,000 2,150 164,900 -0- 1,627,205 $ 5,357,639 $ 795,571 1,204,949 1,039,264 2,092,763 1,879,668 908,499 1,027,141 42,339 -0- $ 8,990,194 $(3,632,555) 2,729,253 (605,000) 2,124,253 Actual $ 3,473,365 6,494 216,432 9,935 483,050 3,540 227,962 -0- 1,982,341 $ 6,403,119 $ 795,586 1,204,184 956,596 2,051,548 1,819,797 837,900 1,024,694 41,889 -0- $ 8,732,194 $(2,329,075) 2,729,621 (821,350) 1,908,271 Variance, Favorable (Unfavorable) 453,256 1,719 39,432 (1,565) 133,050 1,390 63,062 -0- 355,136 $1,045,480 $ (15) 765 82,668 41,215 59,871 70,599 2,447 450 -0- $ 258,000 $1,303,480 $ 368 (216,350) (215,982) $(1,508,302) $ (420,804) $1,087,498 2,816,888 2,816,888 -0- -0- (101,334) (101,334) $ 1,308,586 $ 2,294,750 $ 986,164 See accompanying notes to financial statements. Special Revenue Budget $ 360,000 -0- -0- -0- -0- -0- -0- 531.,690 -0- $ 891,690 $ -0- -0- -0- -0- -0- -0- -0- -0- 363,520 $ 363,520 $ 528,170 $ -0- (863,973) $(863,973) Actual $ 322,529 -0- -0- -0- -0- -0- -0- 530,154 55,572 $ 908,255 $ -0- -0- -0- - 0- -0- -0- -0- - 0- 265,888 $ 265,888 $ 642,367 Fund Variance, Favorable (Unfavorable) $ -0- (804,012) $(804,012) $(335,803) $(161,645) 358,488 -0- 22,685 358,488 -0- $ 196,843 $(37,471) -0- -0- -0- -0- -0- -0- (1,536) 55,572 $ 16,565 $ -0- -0- -0- -0- -0- -0- -0- -0- 97,632 $ 97,632 $114,197 $ -0- 59,961 $ 59,961 $174,158 Memorandum Totals Budget $ 3,380,109 4,775 177,000 11,500 350,000 2,150 164,900 531,690 1,627,205 $ 6,249,329 $ 795,571 1,204,949 1,039,264 2,092,763 1,879,668 908,499 1,027,141 42,339 363,520 $ 9,353,714 Variance, Favorable Actual (Unfavorable) $ 3,795,894 6,494 216,432 9,935 483,050 3,540 227,962 530,154 2,037,913 $ 7,311,374 $ 795,586 1,204,184 956,596 2,051,548 1,819,797 837,900 1,024,694 41,889 265,888 $ 8,998,082 $ 415,785 1,719 39,432 (1,565) 133,050 1,390 63,062 (1,536) 410,708 $1,062,045 $ (15) 765 82,668 41,215 59,871 70,599 2,447 450 97,632 $ 355,632 $(3,104,385) $(1,686,708) $1,417,677 $ 2,729,253 $ 2,729,621 (1,468,973) (1,625,362) $ 1,260,280 $ 1,104,259 $(1,844,105) $ (582,449) 3,175,376 3,175,376 -0- $ 1,331,271 (101,334) $ 2,491,593 $ 368 (156,389) $ (156,021) $1,261,656 -0- (101,334) $1,160,322 CITY OF COLLEGE STATION COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGE ..._ � _. CHANGES IN RETAINED EARNINGS/FUND BALANCES - ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YEAR ENDED JUNE 30, 1983 OPERATING REVENUES: Charges for Services Contributions Total Operating Revenues OPERATING EXPENSES: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Administrative Transfers Depreciation Bad Debts Inventory Adjustment (Note 9) Total Operating Expenses OPERATING INCOME: NONOPERATING REVENUES (EXPENSES): Interest Earnings Miscellaneous Fees Revenue Bond Interest Amortization of Bond Issuance Costs Contribution to Brazos Beautiful., Inca Total Nonoperating Revenues (Expenses) Income Before Operating Transfers Operating Transfers In (0uL) NET INCOME: Retained Earnings/Fund Balances at Beginning of Year RETAINED EARNINGS/FUND BALANCES AT END OF YEAR: Exhibit 4 Fiduciary Proprietary Fund Type Fund Enterprise Type Utility Sanitation Pension Memorandum Fund Fund Trust Totals $23,611,548 $1,017,628 $ -0- -0- _0- $23,611,548 $1,017,628 $ 1,368,050 347,280 245,965 82,392 11,804,709 20,004 1,417,705 1,026,283 118,607 101,260 $16, 532_, 255 $ 7,079,293 $ 1,610,823 -0- (1,871,529) (20,204) -0 - (280,910) $24,629,176 15 15 15 $24,629,191 $ 517,180 $ 3,775 29,232 --0-- 19 -0- 80,813 -0- 12,697 -0- 3,381 -0- -0- -0- 233,960 -0- -0- -0- -0- -0- $ 877,282 $ 3,775 140,346 $(3,760) 25,246 $ 217 --0- -0- $ 1,889,005 376,512 245,984 163,205 11,817,406 23,385 1,417,705 1,260,243 118,607 101,260 $17,413,3.12 $ 7,215,879 31 $ 1,636,100 -0- 217 -0- (1,871,529) -0- (20,204) (6,137) -0- $ 19,326 (6,137) 31 $ (261,553) $ 6,798,383 $ 159,672 $(3,729) $ 6,954,326 (3,732,304) (51,534) 3,625 (3,780,213) $ 3,066,079 $ 108,138 $ (104) $ 3,174,113 10,495,164 683,738 364 $13,561 243 See accompanying notes to financial statements, 11,179,266 $__791,876 $ 260 $14,353,3/9 - 24 - CITY OF COLLEGE STATION COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION - ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YEAR ENDED JUNE 30, 1983 SOURCES OF WORKING CAPITAL: Operations: Net Income Items Not Requiring Working Capital: Depreciation Amortization of Deferred Charges Working Capital Provided by Operations Contributions from Local Government Issuance of Long -Term Debt Total Sources of Working Capital APPLICATIONS OF WORKING CAPITAL: Operations: Net Loss Acquisition of Property, Plant, and Equipment Reduction of Long -Term Debt Payment of Bond Issuance Costs Total Applications of Working Capital NET INCREASE (DECREASE) TN WORKING CAPITAL: ELEMENTS OF NET INCREASE (DECREASE) IN WORKING CAPITAL: Cash Certificates of Deposit Accounts Receivable Due from Other Funds Inventories Prepaid Expenses Restricted Assets Accounts Payable Sales Tax Payable Due to Other Funds Liabilities Payable from Restricted Assets Proprietary Fund Type Enterprise Utility Sanitation Fund Fund $ 3,066,079 1,026,283 40,634 $ 4,132,996 462,150 9,325,000 $13,920,146 $ -0- 4,398,050 1,743,000 58,188 $ 6,199,238 Fiduciary Fund Type Pension Trust $108,138 $ -0- 233,960 -0- -0- -0- $342,098 $ -0- -0- -0- -0- -0- $342,098 $ -0- $ -0- 403,709 - 0- - 0- Exhibit 5 Memorandum Totals $ 3,174,217 1,260,243 40,634 $ 4,475,094 462,150 9,325,000 $14,262,244 $ 104 $ -0- -0- -0- $403,709 $ 104 $ 7,720,908 $(61,611) $(104) $ 69,321 200,000 152,506 (459,601) (58,896) (4,749) 7,632,184 (908,786) (63,089) 261,693 900,325 $ 7,720,908 $ 46,149 $(104) (50,000) -0- (3,275) -0- (30,992) -0- (4,435) -0- (1,621) -0- -0- -0- 1,147 -0- -0- -0- (18,584) -0- -0- 104 4,801,759 1,743,000 58,188 $ 6,603,051 $ 7,659,193 $ 115,366 150,000 149,231 (490,593) (63,331) (6,370) 7,632,184 (907,639) (63,089) 243,109 -0- 900,325 $(61,611) $(104) $ 7,659,193 See accompanying notes to financial statements. - 25 - CITY OF COLLEGE STATION NOTES TO,FINANCIAL M_. � iirc�ivl.l.nL Jttilr;l`1N;N'1'S JUNE 30, 1983 Page 1 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: The City of College Station was incorporated in October, 1938. The City operates under a Council -Manager form of government and provides the following services as authorized by its charter: public safety (police and fire), highways and streets, sanitation, utilities, health and social services, culture -recreation, public improvement, planning and zoning, and general administrative services. The accounting policies of the City of College Station conform to generally accepted accounting principles as applicable to governments. The following is a summary of the more significant policies: A) FUND ACCOUNTING: The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped, in the financial statements in this report, into six generic fund types and three broad fund categories as follows: Governmental Funds General Fund - The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than special assess- ments, expendable trusts, or major capital projects). Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. Capital Projects Funds - Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Proprietary Funds Enterprise Funds - Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are to be financed or .recovered primarily through user charges, CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS ,TUNE 30, 1983 Page 2 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) Fiduciary Funds Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent for private organizations and for other governments. These include Expendable Trust, Nonexpendable Trust, Pension Trust, and Agency Funds. Nonexpend- able Trust and Pension Trust Funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for in essentially the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of opera- tions. B) FIXED ASSETS AND LONG-TERM LIABILITIES: The accounting and reporting treatment applied to the fixed assets and long-term liabilities associated with a fund are determined by its measurement focus. All governmental funds and expendable trust funds are accounted for on a spending or "financial flow" measurement focus. This means that only current assets and current liabilities are general- ly included on their balance sheets. Their reported fund balance (net current assets) is considered a measure of "available spendable re- sources." Governmental fund operating statements present increases (revenues and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period. Fixed assets used in governmental fund type operations (general fixed assets) are accounted for in the General Fixed Assets Account Group, rather than in governmental funds. Public domain ("infrastructure") general fixed assets consisting of certain improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems, are capitalized along with other general fixed assets. No depreciation has been provided on general fixed assets. All fixcd assets are valued at historical costs or estimated historical cost if actual historical cost is not available. Donated fixed assets are valued at their estimated fair value on the date donated. Long-term liabilities expected to be financed from governmental funds are accounted for in the General Long -Term Debt Account Group, not in the governmental funds. The two account groups are not "funds". They are concerned only with the measurement of financial position. They are not involved with measurement of results of operations. CITY OF COLLEGE STATION NOTES TO,FINANCIAL STATEMENTS JUNE 30, 1983 Page 3 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) Because of their spending measurement focus, expenditures recognition for governmental fund types is limited to exclude amounts represented by non -current liabilities. Since they do not effect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. They are instead reported as liabil- ities in the General Long -Term Debt Account Group. All proprietary funds and nonexpendable trust and pension trust funds are accounted for on a cost of services or "capital maintenance" mea- surement focus. This means that all assets and all liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in net total assets. Depreciation of all exhaustible fixed assets used by proprietary funds is charged as an expense against their operations. Accumulated depre- ciation is reported on proprietary fund balance sheets. Depreciation has been provided over the estimated useful lives using the straight line method. The estimated useful lives are as follows: Utility Systems 25 - 40 Years Building & Improvements 5.- 50 Years Equipment 3 - 10 Years C) BASIS OF ACCOUNTING: Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied. All governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting. Under the modified accrualbasis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include: (1) accumulated unpaid vacation and sick pay which are not accrued; and (2) principal and interest on general long-term debt which are not recognized when due. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous indi- vidual programs are used as guidance. There are, however, essentially two types of these revenues. In one, monies must be expended on the specific purpose or project before any amounts will be paid to the City; therefore, revenues are recognized based upon the expenditures recorded. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 4 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) In the other, monies are virtually unrestricted as to purpose of expen- diture and are usually revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria are met. Property tax revenues are recognized when levied. Abatements and estimated uncollectibles are recorded as deferred revenue. Licenses and permits, charges for services (except utility and sanita- tion services), fines and forfeits, and miscellaneous revenues (except investment earnings) are recorded as revenues when received in cash because they are generally not measurable until actually received. Charges for utility and sanitation services are recorded as revenues when billed, except at year end when unbilled utility service receivables are recorded. Investment earnings are recorded as earned since they are measurable and available. Paving assessments (included in general fund) are recorded as revenues in the year the assessments are levied, even if payments are made in annual installments. Annual installments not yet payable are reflected as paving assessment receivables. The accrual basis of accounting is used by the Proprietary Funds and Non -expendable Trust and Pension Trust Funds. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. D) BUDGETS AND BUDGETARY ACCOUNTING: The city follows these procedures in establishing the budgetary data reflected in the financial statements: 1) Prior to June 1, the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the follow- ing July 1. The operating budget includes proposed expenditures and the means of financing them. 2) All budget requests are compiled by the Finance Department and presented to the Mayor and City Council for review together with comparative and supporting data. 3) Public hearings are properly advertised and conducted at City Hall for taxpayer comments. 4) Prior to June 28, the budget is legally enacted through passage of an ordinance. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 5 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) 5) The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. An amount is also budgeted each year for contingencies which may arise. The City Manager is authorized to make budget transfers of contingencies if the amount does not exceed $2,000. Transfers in excess of $2,000 require Council approval. 6) Over -expenditures are prohibited by Charter. Appropriations which have not been expended or lawfully encumbered lapse at the end of the budget year. 7) Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds, and Enterprise Funds. Formal Budgetary integration is not employed for Debt Service Funds and Capital Project Funds because effective budgetary control is alternatively achieved through general obligation bond indenture provisions and legally binding con- struction contracts, respectively. 8) Budgets for the General and Special Revenue Funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). Budgets for Enterprise Funds are utilized for planning, control and evaluation purposes. They are adopted on basis consis- tent with GAAP except that bond principal payments and fixed asset acquisitions are treated as expenditures. Budgeted amounts are as originally adopted, or as amended by the City Council prior to June 28, 1983. Individual amendments were not material in relation to the original appropriations which were amended. E) ENCUMBRANCES: Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of forma]_ budgetary integration in the General Fund, Special Revenue Funds and Capital Project Funds. Encumbrances outstanding at year end are reported as reservations of fund balances since they do not constitute expenditures or liabilities. F) INVESTMENTS: Investments in time -deposit certificates are stated at cost. Amounts of cash held in passbook savings accounts at year end are included as part of the cash balance on the financial statements. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 6 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) G) INVENTORY Inventory is valued at cost (first -in, first -out). Inventory in the General and Enterprise Funds consists of expendable supplies held for consumption. The cost is recorded as an expenditure at the time indi- vidual inventory items are consumed. H) ADVANCE TO OTHER FUNDS: Current portions of long-term interfund loans receivable (reported in "Due from" asset accounts) are considered "available spendable resources." I) EMPLOYEE' RETIREMENT PLAN - CURRENT CITY EMPLOYEES: All City employees under age 55 who have at least ninety days of service as a permanent, full-time City employee, are eligible for coverage under the Texas Municipal Retirement System. An amount equal to five percent of the employee's base salary is con- tributed to the plan by the participant, and the City contributes an amount equal to ten percent of the employee's base salary. Covered employees do not become vested in program benefits until completing ten years of service. The plan is totally administered by the Texas Municipal Retirement System. It covers numerous municipalities within the state. Although the maximum contribution by the City of College Station is ten percent of the employee's salary, the actual contribution percentage is computed annually utilizing the unit cost method. The contribution made during the fiscal year ended June 30, 1983 was $279,027. According to actuarial valuations supplied by the Texas Municipal League, the following is a statement of assets and liabilities of the City of College Station's employee retirement plan on December 31, 1982: Assets and Unfunded Accrued Liabilities Assets Held by T.M.R.S. Unfunded Accrued Liabilities For Total Assets and Unfunded Accrued Liabilities Liabilities Accrued Liabilities For Prior Service Benefits For: a. Present Members b. Annuitants Accrued Liability For Current Service Benefits Total Liabilities $2,146,166 513,635 $2,659,801 $ 375,451 216,197 2,068,153 $2,659,801 The actuarial present value of vested accrued benefits is $2,113,997 (to be funded over a 25 year period beginning January, 1977). CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 7 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) J) EMPLOYEESRETIREMENT PLAN - FIREMEN'S RELIEF ANDRETIREMENT: Prior to 1968, the City's firemen were all volunteers and the firemen's facilities were maintained on the Texas A & M University campus. In 1968, a full-time firemen force was hired by the City. The State of Texas requires that all volunteer firemen who served twenty years and reached the age of 55 years be paid a monthly benefit (currently $25 per month). Also, after their deaths, their benefi- ciaries are to receive monthly benefits (currently $16.66 per month). Prior to 1981, the state contributed fifty percent of the required benefits to the City. However, beginning in the fiscal year ending June 30, 1982, the state ceased making such contributions. As a result, the City will now be responsible for one hundred percent of the benefits paid. The City maintains no list of future eligible recipients, but it is estimated that there are less than five of the ex -volunteers who will become eligible in the future. Therefore, the potential liability for future benefit payments to these volunteer firemen is an immaterial amount. Presently, the benefits are funded out of the City's General Fund. The contributions made by the City during the year ended June 30, 1983 equalled $3,625. K) OTHER EMPLOYEE BENEFITS: Employees are credited with vacation at rates from ten to fifteen days per year, depending upon length of service. Carryover of unused vacation time from one year to the next is allowed for a maximum of two years. If an employee terminates, he is compensated for any accrued vacation not taken (up to the two year maximum). Employees are credited with sick leave at the rate of one day per month and are allowed to accumulate up to 120 days. Payment for unused accumulated sick leave is not made to employees by the City. The City of College Station offers, as an additional benefit to employ- ees, a major medical and term life insurance plan- The premium of full time employees with at least ninety days of service is paid in full by the City. Employees may add any number of dependents at their own cost. At June 30, 1983 the liability for City employees' unpaid vacation and sick leave was approximately $51,700 and $103,400, respectively, based upon the salary and wage rates in effect at that date. The liability for unpaid. vacation is not accrued since payment of the compensation is not probable nor can the amount be accurately calculated. The liability for sick. leave is not accrued since the obligation relates to rights that do not vest and payment of the compensation is not probable. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 8 of 16 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) L) TOTAL COLUMNS ON COMBINED STATEMENT - OVERVIEW: Total columns on the Combined Statements - Overview are captioned Memorandum Only to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or changes in financial position in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. NOTE 2 - PROPERTY TAX: Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied on and payable July 1. The City bills and collects its own property taxes. City property tax revenues are recognized when levied to the extent that they result in current receivables. The City is permitted by the State of Texas to levy taxes up to $2.50 per $100 of assessed valuation for general governmental services and for the payment of principal and interest on long-term debt. The combined current tax rate to finance general governmental services and payment of principal and interest on long-term debt for the year ended June 30, 1983 was $.31 per $100, which means that the City has a tax margin of $2.19 per $100 and could raise up to $16,843,897 additional a year from the present assessed valuation of $769,127,740 before the limit is reached. NOTE 3 - CHANGES IN GENERAL FIXED ASSETS: A summary of changes in general fixed assets follows: Balance July 1, 1982 Land $ 1,937,391 Buildings & Improvements 3,413,729 Machinery, Tools, Equipment 1,734,981 Motor Vehicles 799,593 Parks & Recreation Equipment 2,025,525 Paving Sidewalks & Streets 4,739,140 Construction in Progress 275,844 Additions $ 976,315 473,950 320,809 306,188 10,969 596,590 1,862,307 Deletions $ -0- -0- -0- - 0- - 0- -0- (128,962) Balance June 30, 1983 $ 2,913,706 3,887,679 2,055,790 1,105,781 2,036,494 5,335,730 2,009,189 Total $14,926,203 $4,547,128 $(128,962) $19,344,369 Construction in progress is composed of work on several parks, work on the new City Hall expansion, housing rehabilitation and street improvements. Deletions removed from this account during the year were for street and park improvements that were completed during the year. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 9 of 16 NOTE 3 - CHANGES IN GENERAL FIXED ASSETS: (Continued) A summary of proprietary fund type property, plant, and equipment at June 30, 1983 follows: Electric System Water System Sewer System Automotive Equipment Machinery, Tools, Equipment Computer Equipment Land Construction in Progress Total Less: Accumulated Depreciation Net Enterprise Utility $11,135,512 13,442,522 5,816,547 581,326 383,027 152,882 750,761 2,293,486 $34,556,063 (4,946,271) $29,609,792 Fund Sanitation $ -0- -0- -0- 446,569 627,936 -0- 55,190 -0- $1,129,695 (598,145) $ 531,550 Construction in progress in the proprietary fund types consisted mainly of work progressing on the City's water lines. New sewer plants and an electric mapping project were also under construction. NOTE 4 - CHANGES IN LONG-TERM DEBT: The following is a summary of general long-term debt transactions of the City of College Station for the year ended June 30, 1983: Long Term Debt Payable July 1, 1982 Add: Long Term Debt Issued: 1982 II Less: Debt Retired Long Term Debt Payable June General Obligation Bonds Revenue Bonds Certificates Notes Of Payable Obligation Total $14,690,000 $15,841,000 $35,330 $2,238,844 $ 32,805,174 6,590,000 9,325,000 -0- -0- 15,915,000 (1,040,000) (1,188,000) (9,644) (146,285) (2,383,929) 30, 1983 $20,240,000 $23,978,000 $25,686 $2,092,559 $46,336,245 Long-term debt at June 30, 1983 is comprised of the following individual obligations: General Obligation Bonds: $840,000 1968 City Hall, Fire/Police Headquarters, Street Improvements serial bonds due in annual installments of $35,000 to $50,000 through August 1, 1994; interest at 4.4 to 4.7 percent $ 515,000 CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 10 of 16 NOTE 4 - CHANGES IN LONG-TERM DEBT: (Continued) $500,000 1971 Street Improvements serial bonds due in annual installments of $25,000 through August 1, 1990; interest at 4.7 to 5.7 percent $5,840,000 1976 Street Improvements; Electric, Water Works, & Sewer Systems Improvements; Police, Fire, & Warehouse Buildings; City Hall Expansion; Park Improvements; Civic Center serial bonds due in annual installments of $290,000 to $300,000 through August 15, 1996; interest at 4.0 to 6.0 percent $3,525,000 1978 Series I - Issue balance of 1976 authori- zation (see above); serial bonds due in annual installments of $175,000 to $200,000 through February 1, 1998; interest at 4.8 to 6.0 percent $3,020,000 1978 Series II - Street Improvements; Police, Fire, Warehouse Buildings; Park Improvements serial bonds due in annual installments of $150,000 to $170,000 through February 15, 1999; interest at 5.15 to 5.8 percent $1,500,000 1981 Series - Street Improvements; Construct and Purchase Public Buildings; Park Improvement serial bonds due in annual installments of $150,000 through February 15, 1991; interest at 8.75 to 10.75 percent $2,705,000 1982 Series I - Street Improvements; Construct and Purchase Public Buildings; Park Improvement serial bonds due in annual installments of $275,000 through February 15, 1992; interest at 9.75 to 11.75 percent $6,590,000 1982 Series II - Street Improvements; Construct and Purchase Public Buildings; Park Improvement serial bonds due in annual installments of $290,000 to $475,000 through February 15, 2000; interest at 9.00 to 10.2 percent 200,000 4,190,000 2,650,000 2,420,000 1,200,000 2,475,000 6,590,000 Total General Obligation Bonds $20,240,000 Revenue Bonds: $333,000 1967 Water & Sewer System and Electric Light and Power System Revenue Refunding Bonds; serial bonds due in annual installments of $23,000 through February 1, 1984 at 3.25 to 3.5 percent interest $600,000 1967 Water and Sewer System and Electric Light and Power System Revenue Bonds; serial bonds due in annual installments of $30,000 through February 1, 1989 at 3.60 to 3.65 percent interest $800,000 1971 Utility System Revenue Bonds; serial bonds due in annual installments of $40,000 through February 1, 1991 at 5.0 to 5.9 percent interest $ 23,000 185,000 320,000 - 35 - CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 NOTE 4 - CHANGES IN LONG-TERM DEBT: (Continued) $500,000 1973 Utility System Revenue Bonds; serial bonds due in annual installments of $25,000 through February 1, 1993 at 5.0 to 5.5 percent interest $3,000,000 1976 Utility System Revenue Bonds; seri- al bonds due in annual installments of $150,000 to $200,000 through February 1, 1997 at 4.0 to 6.0 percent interest $6,145,000 1979 Utility System Revenue Bonds; seri- al bonds due in annual installments of $225,000 to $475,000 through February 1, 1998 at 5.25 to 7.25 percent interest $3,000,000 1981 Utility System Revenue Bonds, seri- al bonds due in annual installments of $300,000 through February 1, 1991 at 8.50 to 10.50 percent interest $4,220,000 1982 Utility System Revenue Bonds, seri- al bonds due in annual installments of $425,000 through February 1, 1992 at 10.00 to 12.00 percent interest $9,325,000 1982 II Utility System Revenue Bonds, serial bonds due in annual installments of $525,000 to $550,000 through February 1, 2000 at 8.50 to 10.50 percent interest Page 11 of 16 250,000 2,250,000 5,400,000 2,400,000 3,825,000 9,325,000 Total Revenue Bonds $23,978,000 Notes Payable: $68,498 note dated April 17, 1978 to Liddie B. Arnold for purchase of park land; Annual pay- ments of $8,562 required through April 17, 1986 at 7 percent interest Total Notes Payable Certificates of Obligation: $208,000 for purchase of sanitary landfill site dated June 8, 1981; annual payments of $41,600 re- quired through June 8, 1986 at 5.97 percent interest $284,063 for a sewage treatment plant dated July 24, 1981; annual payments of $28,406 required through July 24, 1991 at 9.25 percent interest $1,297,000 for purchase of site for sewage treat- ment plant dated July 15, 1981; annual installment payments of $173,642 (which include 12 percent in- terest totaling $895,759) required through July 15, 1987 with a balloon payment of $1,150,908 July 15, 1988 $ 25,686 25,686 124,800 255,657 1,278,998 -36- CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS DUNE 30, 1983 Page 12 of 16 NOTE 4 - CHANGES IN LONG-TERM DEBT: (Continued) $400,000 for College Station Civic Center dated October 23, 1981; annual payments of $40,000 required required through October 23, 1991 at 11.00 percent interest 360,000 $91,380 for purchasing a motor grader dated November 30, 1981; annual payments of $18,276 required through November 13, 1986 at 9.45 73,104 percent interest Total Certificates of Obligation $ 2,092,559 TOTAL LONG-TERM DEBT AT JUNE 30, 1983 $46,336,245 Bonds authorized and unissued at June 30, 1983 is comprised of the following issue: General Obligation Bonds: $500,000 of 1976 Series for construction of Civic Center The annual requirements to amortize all debt outstanding as of June 30, 1983 including interest payments of $28,493,891 are as follows: Year General Certificates Ending Obligation Revenue Notes Of June 30 Bonds Bonds Payable Obligation Total 1984 $3,101,815 1985 2,841,743 1986 2,731,248 1987 2,616,798 1988 2,506,728 1989 2,400,623 1990 2,289,715 1991 2,184,448 1992 2,003,008 1993 1,704,543 1994 1,630,410 1995 1,550,210 1996 1,419,935 1997 1,344,385 1998 992,585 1999 746,060 2000 517,750 $32,582,004 $3,787,641 3,666,483 3,518,176 3,384, 1.16 3,251,538 3,090,721 2,899,226 2,726,901 2,285,800 1,729,950 1,646,650 1,561,700 1,499,900 1.,410,500 1,200,100 643,500 596,750 $10,360 $ 379,532 $7,279,348 9,761 368,293 6,886,280 9,161 357,055 6,615,640 -0- 304,216 6,305,130 -0- 277,186 6,035,452 -0- 1,385,532 6,876,876 -0-- 89,489 5,278,430 -0- 82,461 4,993,810 -0- 75,434 4,364,242 -0- -0- 3,434,493 -0- -0- 3,277,060 -0_ -0- 3,111,910 -0- -0- 2,919,835 -0- -0- 2,754,885 -0- -0- 2,192,685 -0- -0- 1,389,560 -0- -0- 1,114,500 $38,899,652 $29,282 $3$74,830,136 CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 13 of 16 NOTE 4 - CHANGES IN LONG-TERM DEBT: (Continued) $955,945 is available in the Debt Service Fund to service the General Obligation Bonds, Certificates of Obligation, and notes payable. General obligation bond ordinances require that during the period in which the bonds are outstanding, the City must create and maintain interest and sinking funds to be used for servicing their retirement. Further require- ments call for a continuing direct ad valorem tax upon all taxable proper- ty, to be levied and collected, sufficient to pay current interest and to create a sinking fund of not less than two percent (2%) of the principal amount of outstanding bonds, or of not less than the amount required to pay the principal payable out of said tax, whichever is greater, City Ordinance No. 1026 adopted June 26, 1976 further required that the City Council consider applying net revenues from the Utility Fund to the retirement of that portion of General Obligation Bonded Indebtedness used to finance Utility System Construction before levying a tax for that purpose. During the past fiscal year, Council chose to effectively appro- priate earnings for that purpose by adopting a budget for the Utility Fund that included a transfer to the debt service for retirement of General Obligation Bonded Indebtedness, NOTE 5 - PREPAID WATER COSTS: On November 8, 1978, the City entered into an agreement with Texas A & M University (TAMU), whereby the City would construct water system improve- ments for TAMU. This water system provides the City with an additional water source until its own system can be constructed, beginning January 25, 1979, not to exceed a period of five (5) years. The costs of the system are being repaid by TAMU at a rate of $0.20 (twenty cents) per 1,000 gallons of City water usage. Termination of the agreement provides for absolute title to the system to be conveyed to TAMU by the City. A summary of the unrecovered cost of the water system at June 30, 1983 is as follows: Total Project Costs Less Accum, Water Usage Credits $1,167,075 (737,335) Prepaid Water Costs June 30, 1983 $ 429,740 NOTE 6 - LITIGATION: The City Council and the City are defendants in three cases that seek significant damages. One suit is challenging the constitutional validity of an ordinance requiring mandatory park dedication. This suit involves approximately $135,900 which is fully reserved in the general fund pending the outcome of this litigation. In the second case, the plaintiff has sued the City for approximately $400,000 in damages for breach of contract and unlawful zoning due to the rezoning of a parcel of property. The third action is an inverse condemnation suit brought against the City as a result of a refusal by the City Council to rezone a parcel of property for CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS 'JUNE 30, 1983 Page 14 of 16 NOTE 6 - LITIGATION: (Continued) commercial uses. The plaintiff has alleged damages in the amount of $5,000,000. However, it is the opinion of the City's legal staff that this amount is highly speculative. Counsel for the City is of the opinion that the defendants will prevail in each case. There are several other pending lawsuits in which the City is involved. The City Attorney estimates that the potential claims against the City not covered by insurance resulting from such litigation would not materially affect the financial statements of the City. NOTE 7 - CONTINGENT LIABILITIES: The City of College Station participates in a number of federally assisted grant programs, principal of which are the General Revenue Sharing an.d Community Development Block Grant programs. These programs are subject to program compliance audits by the grantors or their representatives. The general revenue sharing grant program only requires an audit every three years. Therefore, an audit is not required for the year ended June 30, 1983. Previous audits of the program have never disclosed any expenditures which were disallowed and it is not anticipated that any will be disallowed in the future. The City's compliance with the Community Development Block Grant program was reviewed and no significant departures from the Housing and Urban Development guidelines were noted. It is not anticipated that any expenditures will be disallowed by the granting agencies. NOTE 8 - CAPITAL PROJECT FUND DEFICITS: The deficit of the Capital Project Fund, 1983 Bond Funds, of $592,623 arises because of the application of generally accepted accounting principles to the financial reporting for such funds. General Obligation Bond proceeds used to finance sewer construction in the 1983 Bond Fund will be recognized as an "other financing source" when received. The City did not receive these funds until after the close of the fiscal year. Nevertheless, liabilities were incurred and accrued as of June 30, 1983. This deficit will be eliminated when the other financing sources are received. NOTE 9 - INVENTORY ADJUSTMENT - UTILITY FUND: The inventory adjustment reflected in the utility fundis a result of significant weaknesses in the perpetual inventory records. Both the general ledger and perpetual records were corrected June 30, 1983 to reflect the actual inventory taken on that day. It is impossible to ascertain which department utilized the supplies. However, since by definition, the use of the inventory is directly related to the fund's primary service activity it is reflected as anoperating expense for financial reporting purposes. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 15 of 16 NOTE 10 - EMPLOYEE BENEFITS FUND: The Employee Benefits Fundis an expendable trust fund established to account for the City's self insurance health plan. The plan is administered by Employees Benefit Management, Inc. Contributions by the City's operating funds to the Employee Benefit fund are actuarily determined and contributed monthly. The City additionally carries a stop loss insurance policy that limits the liability per employee to $25,000 with an aggregate, annual liability of $250,000. As of June 30, 1983, the potential contingent liability to the City is approximately $197,000. NOTE 11 - GOVERNMENTAL REPORTING ENTITY: Pursuant to NCGA Statement 3, the City reviewed all independent authorities affiliated in any way with the City to determine if the government reporting entity should be expanded. The City initially isolated all agencies whose activity is for its benefit and/or its residents; or whose activity is conducted within the geographic boundaries of the City and is generally available to its citizens. Each of those entitites were then reviewed for any manifestations of oversight. It was determined that no outside agencies or authorities should be included in this governmental entity. NOTE 12 - OTHER REQUIRED INDIVIDUAL FUND DISCLOSURES: Generally accepted accounting principles require disclosures, as a part of the combined statements - overview, of certain information concerning individual funds including: A) Segment information for certain individual Enterprise Funds. The City of College Station maintains two enterprise funds: the Utility Fund to account for revenues and expenses related to the operation and mainte- nance of the water, sewer, and electric systems of the City; and the Sanitation Fund to account for all sanitation collection and disposal activities provided by the City. Net working capital for the capital for. the Utility Fund is $2,108,098 and for the Sanitation Fund is $315,227. Total assets for the Utility Fund is $51,150,152 and for the Sanitation Fund is $869,282. Long-term portion of bonds payable from operating revenues of the Utility Fund are $22,230,000. The Sanitation Fund does not have any long --term liabilities. All other segment information required is effectively met in this report by Exhibits 4 and 5, and Notes 3 and 4. B) Summary disclosures of debt service requirements to maturity for all types of outstanding debt. This requirement is met by Note 4. C) Summary disclosures of changes in general fixed assets by major asset class. This requirement is met by Note 3. CITY OF COLLEGE STATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 1983 Page 16 of 16 NOTE 12 - OTHER REQUIRED INDIVIDUAL FUND DISCLOSURES: (Continued) D) Summary disclosures of changes in general long-term debt. This require- ment is met by Note 4. E) Excesses of expenditures over appropriations in individual funds. Total expenditures in all funds were lower than total appropriations. F) Deficit fund balances or retained earnings balances of individual funds. This requirements is met by Note 8. No funds, other than Capital Project Funds, reflected such balances at June 30, 1983. G) Individual fund interfund receivable and payable balances. Such bal- ances at June 30, 1983 were: Interfund Interfund Receivables Payables General Fund $ 76,384 $ 93,724 Special Revenue Fund: Crime Prevention Fund 420 18 Revenue Sharing Fund -0- 52,850 Hotel/Motel Tax Fund -0- 9,000 Debt Service Fund -0- 1,380 Capital Project Funds: Community Development Fund -0- 3,210 Pro Rata Sewer Fund 65,708 -0- Planning Project 10,871 -0- Capital Acquisition Fund 14,487 -0- 1971 Bond Funds -0- 679 1978 Bond Funds 141,729 60,000 1978 Series II Bond Funds -0- 19,880 1981 Bond Funds 83,652 100,729 1982 Bond Funds 566,351 968 1982 II Bond Funds 6,887 -0- 1983 Bond Funds -0- 566,351 Enterprise Funds: Utility Fund 72,773 253,120 Sanitation Fund 83,756 21,865 Expendable Trust Fund: Cemetery - Perpetual Care 1,387 -0- Employee Benefits 59,369 -0- 11,183,774 $1,183,774 FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS GENERAL FUND To account for all financial resources traditionally associated with governments which are not required to be accounted for in another fund. CITY OF COLLEGE STATION CEiv EPL FUND D STATEMENT OF REVENUES AND TRANSFERS - ESTIMATED AND REALIZED FOR THE YEAR ENDED JUNE 30, 1983 A-1 Page 1 of 2 TAXES Current Ad Valorem Delinquent Ad Valorem Tax Penalty and Interest Franchise Taxes Mixed Drinks Tax Sales Tax Total Taxes LICENSES: Electricians Animal Taxi Game Machine Miscellaneous Total Licenses PERMITS: Builder Electrical Plumbing Mixed Drink Health Gas and 0il Drilling Child Care Total Permits SERVICE FEES: Court Cost Pound Total Service Fees FINES: Municipal Court Accident Coding Warrant Service Fees Total Fines CERTIFICATES: Birth & Death Tax Total Certificates Estimated $ 509,109 50,000 10,000 190,000 61,000 2,200,000 $ 3,020,109 $ 1,500 200 75 3,000 -0- Realized $ 562,998 19,752 7,064 228,951 91,379 2,563,221 $ 3,473,365 $ 1,450 429 85 4,330 200 $ 4,775 $ 6,494 100,000 $ 32,000 35,000 2,500 7,500 -0- -0- 142,090 27,163 33,720 3,170 9,867 62 360 177,000 $ $ 5,500 $ 6,000 11,500 $ 350,000 $ -0- -0- 350,000 $ $ 150 $ 2,000 Variance, Favorable (Unfavorable) $ 53,889 (30,248) (2,936) 38,951 30,379 363,221 $ 453,256 $ (50) 229 10 1,330 200 1,719 $ 42,090 (4,837) (1,280) 670 2,367 62 360 216,432 $ 39,432 5,665 $ 165 4,270 (1,730) 9,935 $ (1,565) 479,450 $ 129,450 478 478 3,122 3,122 483,050 $ 133,050 248 $ 98 3,292 2,150 $ 1,292 3,540 $ 1,390 See accompanying notes to financial statements, -44- CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF REVENUES AND TRANSFERS - ESTIMATED AND REALIZED FOR THE YEAR ENDED JUNE 30, 1983 A-1 Page 2 of 2 CITY SERVICES PROVIDED: Contributions from County for Fire Ambulance Service Sale of Ordinances Art and Cultural Program Adamson Pool Admission Adamson Pool Concessions Adamson Pool Instruction Thomas Pool Admission Thomas Pool Concessions Thomas Pool Instruction Bee Creek Park Concessions Central Park Concessions Adult Sports Program Youth Sports Program Sale of Cemetery Plots Total City Services Provided MISCELLANEOUS: Transfer from Utility Fund Administrative Costs Grant Reimbursements Paving Assessments Earnings on Investments Sale of City Equipment Use of City Forces Park Fees Other Revenues Total Miscellaneous TOTAL REVENUES: OTHER FINANCING SOURCES: From Utility Fund From Revenue Sharing Fund From Hotel/Motel Fund Total Other Financing Sources TOTAL GENERAL FUND REVENUES AND OTHER FINANCING SOURCES: Estimated $ 1,000 35,000 1,000 -0- 20,000 7,000 14,000 20,000 2,000 1,000 -0- 15,000 32,000 7,900 9,000 164,900 1,417,705 68,000 25,000 100,000 -0- -0- 6,500 10,000 $1,627,205 $5,357,639 $2,097,225 523,400 108,628 $2,729,253 Variance, Favorable Realized (Unfavorable) $ 898 38,990 4,343 1,037 29,452 7,375 17,640 25,389 2,576 4,593 2,406 32,623 42,470 9,501 8,669 $ 227,962 $ 63,062 $ (102) 3,990 3,343 1,037 9,452 375 3,640 5,389 576 3,593 2,406 17,623 10,470 1,601 (331) $ 1,417,705 16,179 265,602 230,095 11,882 6,366 17,183 17,329 $1,982,341 $6,403,119 $2,097,225 517,768 114,628 $2,729,621 $ -0- (51,821) 240,602 130,095 11,882 6,366 10,683 7,329 $ 355,136 $1,045,480 $ -0- (5,632) 6,000 $ 368 $8,086,892 $9,132,740 $1,045,848 See accompanying notes to financial statements. -45- CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS FOR THE YEAR ENDED JUNE 30, 1983 A-2 Page 1 of 9 ADMINISTRATION: Administration / City Manager: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Administration/City Manager Personnel: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Personnel Legal: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Legal Energy: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay Total Energy Motor Vehicles Budget $ 148,648 $ 6,793 50 2,015 99,844 9,008 3,850 13,291 Variance, Favorable Actual (Unfavorable) 147,180 6,609 23 2,015 100,136 9,030 3,890 13,251 $ 283,499 $ $ 1,468 184 27 -0- (292) (22) (40) 40 282,134 $ 1,365 $ 60,360 $ 1,515 409 4,877 1,047 147 $ 68,355 $ 103,135 3,097 846 120,991 2,365 3,472 58,317 1,250 408 4,432 981 147 $ 2,043 265 1 445 66 -0- 65,535 $ 2,820 102,727 2,996 845 126,599 2,366 3,472 233,906 $ $ 50,983 $ 9,154 3,305 19,139 365 13,241 10,050 $ 408 101 1 (5,608) (1) -0- 239,005 $ (5,099) 50,739 $ 9,052 3,285 19,067 338 13,240 10,047 106,237 $ See accompanying notes to financial statements. 105,768 $ 244 102 20 72 27 1 3 469 -46-- CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS A FOR THE YEAR ENDED JUNE 30, 1983 Pa-22e 2 of 9 Variance, Favorable Budget Actual (Unfavorable) Community Center: 177 Salaries & Benefits $ 54,700 $ 54,,523 $ 9,357 9,266 91 Supplies 2,660 2,574 86 945 54 Building Maintenance -0- 28,4 Equipment Maintenance 7 Services 28,009 47 2,339 2,297 Sundry 2 37 7 2 $ 5,564 5, Capital Outlay - Equipment Total Community Center 103,574 $ 103,1445$ 430 TOTAL ADMINISTRATION: $ 795,571 $ 795,586 $ (15) FINANCE: Fiscal Administration: 72,319 $ 228 Salaries & Benefits $ 72,547 $ 11,924 11,893 31 Supplies 610 602 8 Equipment Maintenance 19,637 19,001 636 Services 611 633 (22) Sundry 883 883 -0- Capital Outlay - Equipment 106,212 $ 105,331 $ 881 Total Fiscal Administration $ Accounting: 134,323 $ 1,858 Salaries & Benefits $ 136,181 $ 3,437 3,255 182 Supplies 524 524 -0- Equipment Maintenance Services 92,495 99,346 (6,851) Sundry 604 656 (52) Capital Outlay - Equipment 140 140 -0- TotalAccounting $ 233,381 $ 238,244 $ (4,863) . Tax: $ 41,535 $ 41,089 $ 446 Salaries & Benefits 4,508 4,469 39 Supplies 507 505 2 Equipment Maintenance 56,000 55,953 47 Services 1,399 1,484 (85) Total Tax Sundry $ 103,949 $ 103,500 $ 449 See accompanying notes to financial statements. -47- CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS FOR THE YEAR ENDED JUNE 30, 1983 A-2 Page 3 of 9 Utilities: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Utilities Purchasing: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Total Purchasing Warehouse: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Warehouse Data Processing: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Data Processing Budget $ 329,148 $ 50,249 1,145 7,613 2,768 8,282 $ 399,205 $ $ 47,124 $ 4,627 650 6,206 969 59,576 Variance, Favorable Actual (Unfavorable) 328,068 49,528 1,145 7,090 2,825 8,202 396,858 $ 1,080 721 -Om 523 (57) 80 2,347 46,986 $ 138 4,486 141 646 4 6,208 (2) 1,042 (73) 59,368 $ 208 18,689 $ 349 151 408 1,418 246 1,655 18,625 $ 313 151. 399 1,417 270 1,613 22,916 $ $ 70,047 12,555 32,500 7,746 91 200 22,788 $ $ 123,139 $ 64 36 9 1 (24) 42 128 69,790 $ 12,024 32,436 7,504 97 175 122,026 257 531 64 242 (6) 25 See accompanying notes to financial statements. -48- CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS 2 FOR THE YEAR ENDED JUNE 30, 1983 A_A-Pa2e 4 of 9 Meter Services: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Meter Services TOTAL FINANCE: PUBLIC SERVICE: Administration: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Total Administration Streets: Salaries Supplies Building Equipment Services Sundry Capital Capital Capital Total & Benefits Maintenance Maintenance Outlay - Building Outlay - Equipment Outlay - Motor Vehicles Streets Budget $ 136,360 $ 9,870 960 150 599 1,722 6,910 $ 156,571 $ 1,204,949 $ 63,978 3,072 852 5,796 402 $ 74,100 $ 319,901 68,955 152,940 32,925 3,244 4,079 1,281 127,369 9,275 $ 719,969 $ 640,462 Variance, Favorable Actual (Unfavorable) 135,859 9,850 957 125 650 1,529 7,099 156,069 $ 502 $ 501 20 3 25 (51) 193 (189) 1,204,184 $ 63,527 3,025 367 5,788 380 $ 73,087 765 $ 451 47 485 8 22 $ 1,013 290,619 $ 60,250 110,782 41,257 710 4,457 1,281 121,831 9,275 29,282 8,705 42,158 (8,332) 2,534 (378) -0- 5,538 -0- $ 79,507 Garage: $ 147,462 $ 146,918 $ 544 Salaries & Benefits 39,124 39,123 1 Supplies 1,958 1,954 4 Equipment Maintenance 5,151 5,139 12 Services 890 905 (15) Sundry 4,793 4,792 1 Capital Outlay - Equipment $ 199,378 $ 198,831 $ 547 Total Garage See accompanying notes to financial statements. -49- CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS FOR THE YEAR ENDED JUNE 30, 1983 A-2 Page 5 of 9 Cemetery / Ground Maintenance: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Cemetery / Ground Maintenance $ TOTAL PUBLIC SERVICE: POLICE: Police Administration: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Police Administration Uniformed Bureau: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Uniformed Bureau Investigation: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Investigation See accompanying notes to financial statements. Budget $ 39,294 5,330 200 610 81 302 Variance, Favorable Actual (Unfavorable) $ 39,228 3,803 190 582 $ 66 1,527 10 28 81 -0- 332 (30) 45,817 $ 44,216 $ 1,601 $ 1,039,264 $ 154,772 7,090 13 2,900 2,762 5,709 9,274 9,600 $ 192,120 $ 898,310 80,648 24,605 12,411 13,104 1,878 99,810 $ 1,130,766 $ 956,596 $ 82,668 151,044 5,749 -0- 1,510 3,784 2,159 7,977 9,570 181,793 $ 10,327 $ 894,753 80,599 24,592 12,411 13,307 1,687 99,807 $ 1,127,156 $ 3,610 $ 3,728 1,341 13 1,390 (1,022) 3,550 1,297 30 $ 254,324 $ 14,606 5,528 6,935 4,605 4,582 290,580 $ $ 3,557 49 13 -0- (203) 191 3 253,450 $ 874 14,366 240 4,772 756 4,487 2,448 4,553 52 4,561 21 286,189 $ 4,391 - 50 - CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS FOR THE YEAR ENDED JUNE 30, 1983 Special Services Bureau: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Special Services Bureau Municipal Court: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Total Municipal Court TOTAL POLICE: FIRE: Fire Administration: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Total Fire Administration Fire Operations: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Buildings Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Fire Operations Budget $ 265,474 19,291 2,380 4,800 52,672 5,763 12,056 362,436 93,267 6,650 772 15,721 451 116,861 $ 2,092,763 Actual $ 260,068 19,101 2,379 2,659 52,579 4,213 5,829 346,828 $ 15,608 A-2 Page 6 of 9 Variance, Favorable (Unfavorable) $ 5,406 190 1 2,141 93 1,550 6,227 88,762 5,616 772 13,965 467 $ 4,505 1,034 -0- 1,756 (16) 109,582 $ 7,279 $ 2,051,548 $__.___4 1'215 105,144 $ 103,847 $ 4,235 1,035 2,300 1,207 17,446 17,325 1,173 1,247 130,298 $ 124,661 $ $ 1,341,719 36,029 4,963 26,850 40,091 9,374 588 9,329 91,000 $ 1,559,943 See accompanying notes to financial statements. $ 1,326,619 33,927 3,340 21,563 26,477 10,096 519 8,479 91,843 $ 1,522,863 1,297 3,200 1,093 121 (74) 5,637 15,100 2,102 1,623 5,287 13,614 (722) 69 850 (843) $ 37,080 - 51 - CITY OF COLLEGE STATION GENERAL x\ttL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS FOR THE YEAR ENDED JUNE 30, 1983 Fire Prevention: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Motor Vehicles Total Fire Prevention Budget 85,265 8,645 3,325 1,400 236 8,832 A-2_ Page 7 of 9 Variance, Favorable Actual (Unfavorable) 82,762 5,316 1,576 938 256 8,832 107,703 $ Ambulance: Salaries & Benefits $ 31,523 $ Supplies 13,460 Equipment Maintenance 5,720 Services Sundry 1,591 8,030 Capital Outlay - Equipment 2,500 Capital Outlay - Motor Vehicles 18,900 Total Ambulance $ 81,724 $ TOTAL FIRE: ENGINEERING: Engineering Administration: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Engineering Administration Engineering: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay -- Equipment Total Engineering $ 1,879,668 $ 88,576 4,342 480 16,086 1,069 3,330 9,150 123,033 186,134 39,781 4,362 23,364 1,223 1,016 255,880 $ 2,503 3,329 1,749 462 (20) -0_ 99,680 $ 8,023 30,561 7,540 5,719 1,123 8,610 2,490 16,550 $ 962 5,920 1 468 (580) 10 2,350 72,593 $ 9,131 $ 1,819,797 $ 88,244 4,220 113 16,017 574 2,638 9,147 120,953 184,627 39,614 4,359 24,117 1,288 2,513 59,871 $ 332 122 367 69 495 692 3 2,080 $ 1,507 167 3 (753) (65) (1,497) 256,518 $ (638) See accompanying notes to financial statements. 52 - CITY OF COLLEGE STATION GENERAL FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS 2 FOR THE YEAR ENDED JUNE 30, 1983 A_A-Pa2e 8 of 9 Planning: Salaries & Benefits Supplies Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Planning Building Inspection: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Building Inspection Budget Variance, Favorable Actual (Unfavorable) $ 187,860 $ 150,535 $ 37,325 9,065 8,897 8 1,244 801 443 16,597 15,052 1,545 2,144 1,697 447 23,415 825 22,590 7,150 7,157 (7) $ 247,475 $ 184,964 $ 62,511 230,537 $ 229,874 $ 663 12,322 11,491 831 5,700 3,585 2,115 6,367 4,715 1,652 8,140 7,691 449 1,285 1,382 (97) 2,370 1,824 546 15,390 14,903 487 282,111 $ 275,465 $ 6,646 TOTAL ENGINEERING: $ 908,499 $ 837,900 $ 70,599 PARKS: Parks Administration: 398 Salaries & Benefits $ 120,822 $ 120,424 $ 11,737 11,484 253 Supplies 800 799 1 Building Maintenance 800 512 25 Equipment Maintenance 14,111 14,098 13 Services 730 688 42 Sundry 6g3 1,683 -0- Capital Outlay - Buildings 1,400 384 16 Capital Outlay - Equipment 150,820 $ 150,072 $ 748 Total Parks Administration $ Recreation: $ 87,890 $ 87,667 $ 223 Salaries & Benefits 33,193 33,152 41 Supplies 1,758 1,758 _0_ Building Maintenance 775 1,034 (259) Equipment 71 Services 58,276 58,205 Sundry 342 365 (23) 1 3,636 1 Capital Outlay - Equipment 3,637$ 183,631 $ 183,636 $ 5 Total Recreation 4 See accompanying notes to financial statements. -53- CITY OF COLLEGE STATION CENER A T v a�i�L FUND STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS FOR THE YEAR ENDED JUNE 30, 1983 Aquatics: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Total Aquatics Parks Maintenance: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Parks Maintenance Forestry: Salaries & Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay - Equipment Capital Outlay - Motor Vehicles Total Forestry TOTAL PARKS: NON -DEPARTMENTAL: Miscellaneous Contribution to Contribution to Contribution to Capital Projects Firemen's Fund Animal Shelter TOTAL NON -DEPARTMENTAL: TOTAL GENERAL FUND EXPENDITURES: Funds Budget 152,096 27,657 23,670 4,925 45,452 1,356 3,465 258,621 A-2 Page 9 of 9 Variance, Favorable Actual (Unfavorable) 151,982 27,587 23,667 4,922 45,231 1,363 3,464 114 70 3 3 221 (7) 1 258,216 $ 405 $ 260,150 $ 259,374 24,825 24,795 16,355 16,340 10,375 10,256 23,472 23,465 720 774 26,748 26,849 1,500 1,337 $ 364,145 $ 363,190 52,108 3,937 240 1,325 1,455 289 960 7,370 $ 51,927 3,934 235 1,289 1,381 311 952. 7,370 67,684 $ 1,027,141 $ 776 30 15 119 7 (54) (101) 163 955 $ 181 3 5 36 74 (22) 8 -0- 67,399 $ 285 $ 1,024,694 $ 2,447 42,339 $ 605,000 -0- -0- 647,339 34,389 817,725 3,625 7,500 $ 7,950 (212,725) (3,625) (7,500) 863,239 $ (215,900) $ 9,595,194 $ 9,553,544 41,650 See accompanying notes to financial statements. -54- SPECIAL REVENUE FUNDS Crime Prevention - To account for the receipt and expenditure of funds received by the City of College Station from private donations that are restricted to programs for juveniles. All activities are designed and implemented by the police department in an effort to deter crime. Revenue Sharing - To account for the receipt and expenditure of funds received by the City of College Station under the Federal Revenue Sharing Program. Hotel/Motel Tax - To account for the receipt and expenditure of funds received by the City of College Station from the assessment of hotel and motel occupan- cy tax. Usage of funds is restricted to construction and maintenance of convention and civic facilities, and promotion of tourism and arts within the City of College Station. CITY OF COLLEGE STATION ALL SPECIAL REVENUE __. "'"' .,�,:,i.lril, N'UNllS COMBINING BALANCE SHEET JUNE 30, 1983 ASSETS Cash Certificates of Deposit Accounts Receivable - Miscellaneous Accrued Interest Receivable Due From Federal Government Due From Other Funds TOTAL ASSETS: LIABILITIES AND FUND BALANCE LIABILITIES: Accounts Payable Due to Other Funds Total Liabilities FUND BALANCE: Reserved for Crime Prevention Program Unreserved - Undesignated Total Fund Balance LIABILITIES AND FUND BALANCE: Crime Prevention $ 58 --0- 87 0- -0- 420 $ 565 $ 547 -0_ $ 547 $ 565 Hotel/ Revenue Motel Sharing Tax B-1 Totals June 30, 1983 $ 22,885 $ 8,928 $ 31,871 -0- 112,000 112,000 -0- 120 207 -0- 218 218 149,663 -0- 149,663 -0- -0- 420 $172,548 $121,266 $294,379 $ -0-- $ 35,668 $ 35,668 52,850 9,000 61,868 $ 52,850 $ 44,668 $ 97,536 $ -0- $ -0- $ 547 119,698 76,598 196,296 $119,698 $ 76,598 $196,843 $172,548 $121,266 $294,379 See accompanying notes to financial statements, CITY OF COLLEGE STATION ALL SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 1983 Crime Revenue Prevention Sharing REVENUES: Intergovernmental- Federal Grants Revenues - Hotel/Motel Occupancy Tax Miscellaneous - Interest Earnings on Investments - Contributions By Citizens - Rental Fees Total. Revenues EXPENDITURES: Contribution To: Mental Health and Retardation. Bryan Public Library Fireworks Display Summer Library Retired Senior Volunteer Program Handicapped Commission Chamber of Commerce Brazos Valley Arts Council Community Center College Station Industrial Foundation Spring Arts Festival Police Tournament Bryan/College Station Athletics Stage for Community Center Juvenile Crime Prevention Program Miscellaneous Expenditures Total Expenditures Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES): Operating Transfers Out Excess (Deficiency) of Revenues Over Expenditures Fund Balance at Beginning of Year FUND BALANCE AT END OF YEAR: $ -0- $ 530,154 -0- -0- 1 11,683 798 -0- -0- -0- 799 $ 541,837 $ -0- $ 20,000 -0- 25,000 -0- -0- -0- 798 -0-- 1,800 -0- 1,000 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- _0- -0- 252. -0- -0- 2,325 $ 252 $ 50,923 $ 547 $ 490,914 -0- (517,768) Hotel/ Motel Tax $ -0- 322,529 17,627 -0- 25,463 $ 365,619 $ -0- -0- 1,751 -0- -0- -0- 101,666 30,000 89,407 60,000 2,124 300 5,000 10,000 -0- 2,081 $ 302,329 $ 63,290 (198,628) $ 547 $ (26,854) $(135,338) -0- 146,552 211,936 547 119,698 $ 76,598. B-2 Totals June 30, 1983 $ 530,154 322,529 29,311 798 25,463 $ 908,255 $ 20,000 25,000 1,751 798 1,800 1,000 101,666 30,000 89,407 60,000 2,124 300 5,000 10,000 252 4,406 $ 353,504 $ 554,751 (716,396) $(161,645) 358,488 $ 196,,843 See accompanying notes to financial statements. - 57 - CITY OF COLLEGE STATION REVENUE SHARING FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30, 1983 REVENUES: Intergovernmental - Federal Grants Miscellaneous - Interest Earnings on Investments Total Revenues EXPENDITURES: Contribution to Mental Health and Retardation Contribution to Bryan Public Library Contribution to Summer. Library Contribution to Retired Senior Volunteer Program Contribution to Handicapped Commission Miscellaneous Total Expenditures Excess (Deficiency) of Revenue Over Expenditures Budget $ 531,690 -0- $ 531,690 Actual $ 530,154 11,683 $ 541,837 $ 20,000 $ 25,000 798 20,000 25,000 798 1,800 1,800 1,000 90,290 $ 138,888 1,000 2,325 $ 50,923 $ 392,802 $ 490,914 OTHER FINANCING SOURCES (USES): Operating Transfers Out (523,400) (517,768) Excess (Deficiency) of Revenues Over Expenditures and Other Uses Fund Balance at Beginning of Year FUND BALANCE AT END OF YEAR: $(130,598) 146,552 $ 15,954 $ (26,854) 146,552 $ 119,698 B-3 Variance, Favorable (Unfavorable) $ (1,536) 11,683 $ 10,147 $ -0- -0- -0- -0- -0- 87,965 $ 87,965 $ 98,112 5,632 $103,744 -0- $103,744 See accompanying notes to financial statements. - 58 - CITY OF COLLEGE STATION HOTEL/MOTEL TAX FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30, 1983 REVENUES: Hotel/Motel Tax Miscellaneous - Interest Earnings on Investments Rental. Fees Total Revenues EXPENDITURES: Contribution to Chamber of Commerce Contribution to Brazos Valley Art Council Contribution to Community Center Contribution to Energy Expo Contribution to College Station Industrial Foundation Contribution to Spring Arts Festival Contribution to Police Tournament Contribution to Fireworks Display Contribution to Bryan/College Station Athletics Contribution for Stage Miscellaneous Expenditures Total Expenditures Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES): Operating Transfers Out Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balance at Beginning of Year FUND BALANCE AT END OF YEAR Budget $ 360,000 -0- -0- $ 360,000 $ 101,666 30,000 143,736 5,000 B-4 Variance, Favorable Actual (Unfavorable) $ 322,529 $(37,471) 17,627 25,463 $ 365,619 17,627 25,463 $ 5,619 $ 101,666 $ -0- 30,000 -0- 89,407 54,329 -0- 5,000 60,000 60,000 2,000 2,124 300 300 2,190 1,751 5,000 5,000 10,000 10,000 6,685 2,081 $ 366,577 $ 302,329 $ (6,577) $ 63,290 (198,628) (198,628) -0- (124) -0- 439 - 0- - 0- 4,604 $ 64,248 $ 69,867 -0- $(205,205) $(135,338) $ 69,867 211,936 211,936 -0- $ 6,731 $ 76,598 $ 69,867 See accompanying notes to financial statements. -59- DEBT SERVICE FUND To account for the receipt and disbursement of funds utilized for the retirement of the general obligation debt of the City, including General Obligation Bonds, Certificates of Obligation, and Notes Payable. CITY OF COLLEGE STATION DEBT SERVICE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR. THE YEAR ENDED DUNE 30, 1983 REVENUES: Current Taxes Delinquent Taxes Penalty and. Interest on Delinquent Taxes .Miscellaneous - Interest Earned on Investments Total Revenues EXPENDITURES: Redemption of Tax Obligation Bonds Interest on Tax Obligation Bonds Retirement of Certificates of Obligation Interest on Certificates of Obligation Retirement of Notes Payable Interest on Notes Payable Paying Agents Fees Total Expenditures Excess (Deficiency) of Revenues Over Expenditures $1,040,000 974,160 $ 146,285 244,458 $ 9,644 2,695 C-1 $1,615,829 22,637 12,449 73,448 $1,724,363 $2,014,160 390,743 12,339 506 $2,417,748 $ (693,385) OTHER. FINANCING SOURCES: 836,613 Operating Transfers In Excess (Deficiency) of Revenues And Other Sources $ 143,228 Over Expenditures Fund Balance at Beginning of Year 812,717 FUND BALANCE AT END OF YEAR $ 955,945 See accompanying notes to financial statements® - 61 -- (This page intentionally left blank.) CAPITAL PROJECT FUNDS Planning Project - to account for various engineering and mapping projects being conducted by the City which were still in process at year end. Capital Acquisition - to account for capital items ordered by various divisions but not received by year end. These capital acquisitions are being funded by the general fund and various capital project funds. Pro Rata Sewer - to account for the pro rata portion of the costs of constructing sewer lines in new additions or developments which is to be reimbursed by the independent developers. Community Center Fund - to account for the costs of constructing a community center building. Special revenue funds from collection of hotel/motel tax provide the financing. Community Development Fund - to account for funds granted to the City of College Station. by the National Department of Housing and Urban Development for use on various community improvement projects. Computer Project Fund - to account for the costs of constructing a computer system. General fund revenues provide the financing. Certificate of Obligation Funds - to account for the costs of constructing a 1500 GPM Pumper Truck and Rescue Vehicles. Financing was provided by general fund. 1971 Bonds Funds - to account for the cost of various street improvements to be made with funds provided by proceeds of the 1971 issue of general obligation bonds. 1976 Bond Funds - to account for the cost of street improvements, city hall. building expansion, and construction of utility fixed assets to be made with funds provided by proceeds of the 1976 issue. 1978 Bond Funds - to account for the cost of street and park improvements, and construction of utility fixed assets to be made with proceeds of the 1978 issue. 1978 Series II Bond Funds - to account for the cost of street improvements; park improvements; and construction of police, fire, and warehouse buildings to be made with funds provided by proceeds of the 1978 Series II issue of general obligation bonds. 1981 Bond Funds - to account for the cost of street improvements, building con- struction, park improvements, and acquisition of park land to be made with funds provided by proceeds of the 1981 Series of general obligation bonds. 1982 Bond Funds - to account for the cost of street improvements, building purchase and. construction, park improvements, and acquisition of park land to be made with funds provided by proceeds of the 1982 Series of general obligation bonds. 198211 Bond Funds - to account for the cost of parks and street improvements, city hall and warehouse construction, and a traffic signalization project to be made with funds provided by proceeds of the 198211 series of general obligation bonds. 1983 Bond Funds - to account for the cost of street improvements to be permanently financed by a general obligation bond issue in the following fiscal year. CITY OF COLLEGE STATION ALL CAPITAL PROJECT FUNDS COMBINING BALANCE SHEET JUNE 30, 1983 D - 1 Page 1 of 2 Community Community ASSETS Center Development Cash $ -0- $ 45,315 Certificates of Deposit -0- -0- U. S. Treasury Bills -0- -0- Accrued Interest Receivable -0- -0- Due from Other Funds -0- -0- Due from Other Governments -0- 25,849 TOTAL ASSETS: LIABILITIES AND FUND BALANCES $ -0- $ 71,164 LIABILITIES: Accounts Payable $ -0- $ -0- Notes Payable -0- 49,500 Retainage Payable - Contractors -0- 8,769 Due to Other Funds -0- 3,210 Total Liabilities $ -0- $ 61,479 FUND BALANCE: Reserved for Encumbrances $ -0- $ 40,071 Reserved for General Fixed Assets: Oversized Participation -0- -0- Park -0- -0- Parks Project - 1981 -0- -0- Street Projects -0- -0- Traffic Signal.ization -0- -0- City Hall/Warehouse -0- -0- Computer Acquisition -0- -0- Reserved for Utility Fixed Assets: Electrical System -0- -0- Unreserved - Undesignated -0- (30,386) Total Fund Balance $ -0- $ 9,685 TOTAL LIABILITIES AND FUND BALANCE: $ -0- $ 71,164 See accompanying notes to financial statements. Computer Project $ 10,862 200,000 -0- -0- -0- -0- $210,862 -0- -0- -0- --0- -0- -0- 210„862 -0- -0- $210,862 $210,862 Certificate 0f Obligation Funds $ -0- -0- $ -0- -0- -0- -0- -0- -0- -0- -0- --0- -0- -0- $ -0- Pro Rata Sewer $ -0- -0- -0- -0- 65,708 -0- P lanning Project -0- $ 65,708 $10,871 $ -0- $ -0- -0- -0- -0- -0- $ -0- $ -0- -0- -0- -0- -0- -0- -0- -0- ---0- --0- 65,708 10,871 $ 65,708 $10,871 $ 65,708 $10,871 Capital Acquisition $ -0- -0- -0- -0- 14,487 -0- Memo Totals See Next Page $ 743,744 7,600,000 933,526 135,273 798,619 18,425 Totals June 30, 1983 $ 799,921 7,800,000 933,526 135,273 889,685 44,274 $14,487 $10,229,587 $10,602,679 $ -0- -0- -0- -0- $ -0- $14,487 $ 326,560 -0- 114,376 748,607 $ 1,189,543 $ -0- (31,948) 298,481 2,215,998 3,709,396 494,129 1,419,185 -0- 326,560 49,500 123,145 751,817 $ 1,251,022 $ 54,558 (31,948) 298,481 2,215,998 3,709,396 494,129 1,419,185 210,862 -0- 169,519 169,519 -0- 765,284 811,477 $14,487 $ 9,040,044 $ 9,351,657 $14,487 $10,229,587 $10,602,679 CITY OF COLLEGE STATION ALL CAPITAL PROJECT FUNDS COMBINING BALANCE SHEET ,TUNE 30, 1983 D - 1 (CONTINUED) Page 2 of 2 1971 1976 1978 Bond Bond Bond ASSETS Funds Funds Funds Cash $ 30,750 $ -0- $ 17,398 Certificates of Deposit -0- -0- 105,000 U. So Treasury Bills -0- -0- -0- Accrued Interest Receivable -0- -0- 145 Due from Other Funds -0- -0- 141,729 Due from Other Governments -0- -0- -0- TOTAL ASSETS: $ 30,750 LIABILITIES AND FUND BALANCES $ -0- $ 264,272. LIABILITIES: Accounts Payable $ -0- $ -0- $ -0- Notes Payable -0- -0- -0- Retainage Payable - Contractors -0- -0- -0- Due to Other Funds 679 -0- 60,000 Total Liabilities $ 679 $ -0- $ 60,000 FUND BALANCE: Reserved for Encumbrances $ -0- $ -0- $ -0- Reserved for General Fixed Assets: Oversized Participation -0- -0- -0- Park -0- -0- 23,810 Parks Project - 1981 -0- -0- -0- Street Projects -0- -0- -0- Traffic Signalization -0- -0- -0- City Hall/Warehouse -0- -0- -0- Computer Acquisition -0- -0- -0- Reserved for Utility Fixed Assets: Electrical System -0- -0- 169,519 Unreserved - Undesignated 30,071 -0- 10,943 Total Fund Balance $ 30,071 $ -0- $ 204,272 TOTAL LIABILITIES AND FUND BALANCE: $ 30,750 $ -0- $ 264,272 See accompanying notes to financial statements 1978 Series II Bond Funds $ 16,225 395,000 -0- 3,879 - 0- - 0- 1981 Bond Funds $ 180,356 500,000 - 0- 3,408 83,652 - 0- 1982 Bond Funds $ 111,598 1,400,000 -0- 13,971 566,351 -0- 198211 Bond Funds $ 387,417 5,200,000 933,526 113,870 6,887 18,425 $415,104 $ 767,416 $2,091,920 $6,660,125 $ -0- $ 91,661 - 0- -0- - 0- -0- 19,880 100,729 $ 19,880 $ 192,390 $ -0- - 0- 274,671 -0- - 0- -0- -0- -0- -0- 120,553 $395,224 $ -0- (31,948) -0- 57,552 265,419 -0- 48,835 -0- -0- 235,168 $ 575,026 $415,104 $ 767,416 $ 146,648 -0- 90,975 968 $ 77,226 - 0- 8,154 - 0- $ 238,591 $ 85,380 $ -0- - 0- - 0- (132,128) 1,061,100 4,129 851,954 -0- -0- 68,274 $1,853,329 $2,091,920 $ -0- -0- -0- 2,290,574 2,975,500 490,000 518,396 -0- -0- 300,275 $6,574,745 $6,660,125 1983 Bond Funds $ -0- $ 11,025 -0- 15,247 566,351 $ 592,623 $ -0- -0- -0- - 0- (592,623) -0- -0- - 0- - 0- -0- $(592,623) $ -0- Memo Totals See Page 61 $ 743,744 7,600,000 933,526 135,273 798,619 18,425 $10,229,587 $ 326,560 -0- 114,376 748,607 $ 1,189,543 $ -0- (31,948) 298,481 2,215,998 3,709,396 494,129 1,419,185 -0- 169,519 765,284 $ 9,040,044 $10,229,587 CITY OF COLLEGE STATION ALL CAPITAL PROJECT FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 1983 D--2 Page 1 of 2 Community Community Center Development REVENUES: Intergovernmental $ r0_ Miscellaneous - Interest $496,056 _0_ _-0- 94,033 Contributions by Participants Total Revenues $ -0_ $590,089 EXPENDITURES _ CAPITAL PROJECTS: General Fixed Assets - Community Center $ 87,616 Street Improvements $ -,- Park Improvements -0- 5,605 City Hall and Warehouse 0_ -0- Traffic Signalization _0- 0�- Machinery & Equipment 0- -0- - Utility Fixed Assets - _0_ _0® Water System Improvements -0- Sewer System Improvements _0_ Electrical System Improvements -0-- -0- Federal Housing Rehabilitation -0-0_ Administrative & Other Costs -- 496,255 Total Expenditures 44,6581 $ 87,616 $599,518 Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES): Proceeds of General Obligation Bonds Operating Transfers In Operating Transfers Out Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances at Beginning of Year FUND BALANCES AT END OF YEAR: $(87,616) $ (9,429) -0- 87,616 -0-- -0- _0_ --0- $ -0- $ (9,429) -0_ 19,114 $ ��� $ 9,685 See accompanying notes to financial statements. Computer Project $ -0- 4,891 -0- $ 4,891 $ -0- -0- - 0- - 0- - 0- 39,530 -0- - 0- - 0- -0- 897 $ 40,427 $(35,536) - 0- 250,000 -0- Certificate 0f Obligation Funds Pro Rata Planning Sewer Project $ -0- $ -0- -0- -0- -0- -0- $ -0- $ -0- Capital Acqui- sition Memo Totals See Totals Next Page June 30, 1983 $ -0- $ -0- $ 25,310 -0- -0- 717,876 -0- 14,487 -0- $ -0- $ 14,487 $ 743,186 -0- $ -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 42,425 $ -0- 1,004,759 924,589 1,473,047 65,939 -0- - 0- -0- -0- 6,953 124,308 - 0- -0- -0- -0- 82,842 -0- -0- -0- 33,101 214,946 -0- -0- -0- -0- -0- -0- -0- -0- -0- 48,651 $ -0- $ -0- $ -0- $ 82,479 $ 3,939,081 $ -0- $ -0- $ -0- $(67,992) $(3,195,895) -0- 212,725 - 0- -0- -•0- -0- -0- - 0- - 0- -0- -0- -0- 6,590,000 1,358,880 (69,880) $ 521,366 722,767 108,520 $ 1,352,653 $ 87,616 1,063,364 924,589 1,473,047 65,939 81,955 131,261 82,842 248,047 496,255 94,206 $ 4,749,121 $(3,396,468) 6,590,000 1,909,221 (69,880) $214,464 $ 212,725 $ -0- $ -0- $(67,992) $ 4,683,105 $ 5,032,873 (3,602) (212,725) 65,708 10,871 82,479 4,356,939 4,318,784 $210,862 $ -0- $ 65,708 $10,871 $ 14,487 $ 9,040,044 $ 9,351,657 CITY OF COLLEGE STATION ALL CAPITAL PROJECT FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 1983 D - 2 Page 2 of 2 1971 1976 1978 Bond Bond Bond Funds Funds Funds REVENUES: Intergovernmental $ -0- $ -0- $ -0- Miscellaneous - Interest 9,108 157 3,523 Contributions by Participants -0- -0- _0_ Total Revenues $ 9,108 $ 157 $ 3,523 EXPENDITURES - CAPITAL PROJECTS: General Fixed Assets - Community Center $ -0- $ -0- $ -0- Street Improvements 21,904 68,808 -0- Park Improvements -0- -0- -0- City Hall and Warehouse -0- -0- -0- Traffic Signalization -0- -0- -0- Machinery & Equipment -0- -0- -0- Utility Fixed Assets - Water System Improvements -0- -0- -0- Sewer System Improvements -0- -0- -0- Electrical. System Improvements -0- -0- 214,946 Federal Housing Rehabilitation -0- -0- -0- Administrative & Other Costs -0- -0- -0- Total Expenditures $ 21,904 $ 68,808 $ 214,946 Excess (Deficiency) of Revenues Over Expenditures $(12,796) $(68,651) $(211,423) OTHER FINANCING SOURCES (USES): Proceeds of General Obligation Bonds -0- -0- -0- Operating Transfers In -0- 19,880 -0- Operating Transfers Out -0- -0- -0- Excess (Deficiency) of Revenues and Other Sources Over. Expenditures and Other Uses $(12,796) Fund Balances at Beginning of Year 42,867 FUND BALANCES AT END OF YEAR: $(48,771) $(211,423) 48,771 415,695 $ 30,071 $ -0_ $ 204,272 See accompanying notes to financial statements. - 70 - 1978 Series II Bond Funds 1981 1982 19821I 1983 Bond Bond Bond Bond Funds Funds Funds Funds $ 6,885 $ -0- $ -0- $ 18,425 $ -0- 26,686 65,106 225,041 388,255 -0- -0- -0- -0- -0- -0- $ 33,571 $ 65,106 $ 225,041 $ 406,680 $ -0- $ -0- 108,228 671 -0- -0- -0- $ -0- 213,196 16,240 169,180 -0- -0- - 0- 124,308 - 0- 82,842 - 0- -0- -0- -0- - 0- -0- $ 108,899 $ 605,766 $ -0- -0- 567,998 1,270,263 65,939 -0- -0- -0- - 0- -0- -0- $ 1,904,200 $ -0- -0- 339,680 33,604 -0- -0- $ -0- 592,623 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 48,651 -0- 421,935 $ 592,623 $ (75,328) $ (540,660) $(1,679,159) $ (15,255) $(592,623) -0- - 0- (19,880) -0- 270,000 -0- - 0- 1,069,000 (50,000) 6,590,000 - 0- - 0- -0- -0- -0- Memo Totals See Page 65 $ 25,310 717,876 -0- $ 743,186 $ -0- 1,004,759 924,589 1,473,047 65,939 -0- 124,308 82,842 214,946 -0- 48,651 $ 3,939,081 $(3,195,895) 6,590,000 1,358,880 (69,880) $ (95,208) $ (270,660) $ (660,159) $6,574,745 $(592,623) $ 4,683,105 490,432 845,686 2,513,488 -0- -0- 4,356,939 $ 395,224 $ 575,026 $ 1,853,329 $6.574,745 $(592,623) $ 9,040,044 (This page intentionally left blank.) ENTERPRISE FUNDS Utility Fund - to account for revenues and expenses related to the operation and maintenance of the water, sewer and electric systems of the City. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, financing and related debt service, and billing and collection. Sanitation Fund - to account for all sanitation col- lection and disposal activities by the City to both residential and commercial residents, including the operation of the City's sanitary landfill. CITY OF COLLEGE STATION ALL ENTERPRISE FUNDS COMBINING BALANCE SHEET JUNE 30, 1983 ASSETS CURRENT ASSETS: Cash on Hand and in Banks Certificates of Deposit Accounts Receivable (Net of Allowances for Uncollectible Accounts) Accrued Interest Receivable Due from Other Funds Inventories Prepaid Expenses Total Current Assets RESTRICTED ASSETS: Cash in Banks Certificates of Deposit U. S. 'Treasury Bills Accrued Interest Receivable Loan Receivable Due from Other Funds Due from Restricted Funds Inventories Total Restricted Assets FIXED ASSETS: (Net of Accumulated Deprec.) DEFERRED CHARGES: Prepaid Water Costs Bond Issuance Costs Total Deferred Charges TOTAL ASSETS: Utility Fund $ 328,606 1,000,000 1,220,029 2,793 2,493 720,061 27,086 $ 3,301,068 $ 489,429 13,865,000 2,617,458 474,306 104,584 20,280 50,000 2,398 $17,623,455 $29,609,792 Sanitation Fund $ 90,785 150,000 228 -0- 83,756 7,785 5,178 $337,732 $ -0- -0-- -0- -0- -0- -0- -0- -0- $ -0- $531,550 $ 429,740 $ 186,097 $ 615,837 $ -0- --0- -0- _$51,150,152 $869,262 E-1 Totals June 30, 1983 $ 419,391 1,150,000 1,220,257 2,793 86,249 727,846 32,264 $ 3,638,800 $ 489,429 13,865,000 2,617,458 474,306 104,584 20,280 50,000 2,398 $17,623,455 $30,141,342 $ 429,740 186,097 $ 615,837 $52,019,434 See accompanying notes to financial statements. - 74 - LIABILITIES Utility Sanitation Totals Fund Fund June 30, 1983 CURRENT LIABILITIES: Payable from Current Assets: Accounts Payable $ 945,409 $ 640 $ 946,049 Sales Tax Payable 85,657 -0- 85,657 Due to Other Funds 161,904 21,865 183,769 Payable from Restricted Assets: Construction Contracts & Retainages Payable 493,856 -0- 493,856 Accrued Revenue Bond Interest Payable 847,143 -0- 847,143 Currently Maturing Portion of Revenue Bonds 1,748,000 -0- 1,748,000 Due to Other Funds 41,216 -0- 41,216 Due to Restricted Funds 50,000 -0- 50,000 Customers' Meter Deposits 1,195,861 -0- 1,195,861 Total Current Liabilities $ 5,569,046 $ 22,505 $ 5,591,551 LONG-TERM LIABILITIES: Revenue Bonds Payable - Net of Currently Maturing Portion $22,230,000 $ -0- $22,230,000 Unamortized Premium on Bonds 1,463 -0- 1,463 Total Long -Term Liabilities $22,231,463 $ -0- $22,231,463 TOTAL LIABILITIES: $27,800,509 $ 22,505 $27,823,014 FUND EQUITY Contributed Capital $ 9,788,400 $ 54,901 $ 9,843,301 Retained Earnings: 104,584 Reserved for Noncurrent Loans 104,584 -0- Reserved per Revenue Bond Indenture 800,178 -0- 800,178 Unreserved 12,656,481 791,876 13,448,357 TOTAL FUND EQUITY: $23,349,643 $846,777 $24,196,420 TOTAL LIABILITIES AND FUND EQUITY: $51,150,152 $869,282 $52,019,434 Income Before Operating Transfers Operating Transfers In (Out) NET INCOME: Retained Earnings at Beginning of Year CITY OF COLLEGE STATION COMBINING STATEMENT OF RFVFNTTFS, EXPENSES AND CHANCES IN RETAINED EARNINGS - ALL ENTERPRISE FUNDS FOR THE YEAR ENDED JUNE 30, 1983 E-2 Utility Sanitation Totals Fund Fund June 30, 1983 OPERATING REVENUES: Charges for Services $23,611,548 $1,017,628 $24,629,176 OPERATING EXPENSES: Salaries and Benefits $ 1,368,050 $ 517,180 Supplies $ 1,885,230 347,280 29,232 376,512 Building Maintenance 245,965 19 245,984 Equipment Maintenance 82,392 80,813 163,205 Services 11,804,709 12,697 11,817,406 Sundry 20,004 3,381 23,385 Administrative Transfers 1,417,705 -0- 1,417,705 Depreciation 1,026,283 233,960 1,260,243 Bad Debts 118,607 -0- 118,607 Inventory Adjustment 101,260 -0- 101,260 Total Operating Expenses $16,532,255 $ 877,282 $17,409,537 NET OPERATING INCOME: $ 7,079,293 $ 140,346 $ 7,219,639 NONOPERATING REVENUES (EXPENSES): Interest Earnings $ 1,610,823 $ 25,246 $ 1,636,069 Miscellaneous Fees -0- 217 217 Revenue Bond Interest (1,871,529) -0- (1,871,529) Amortization of Bond Issuance Costs (20,204) -0- (20,204) Contribution to Brazos Beautiful, Inc. -0- (6,137) (6,137) Total Nonoperating Revenues (Expenses) $ (280,910) $ 6,798,383 (3,732,304) $ 3,066,079 10,495,164 19,326 $ (261,584) 159,672 $ 6,958,055 (51,534) (3,783,838) 108,138 $ 3,174,217 683,738 11,178,902 RETAINED EARNINGS AT END OF YEAR: $13,561,243 $ 791,876 $14,353,119 See accompanying notes to financial statements. - 76 - CITY OF COLLEGE STATION COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION - ALL 1NTERPRISE FUNDS FOR THE YEAR ENDED JUNE 30, 1983 SOURCES OF WORKING CAPITAL: Operations: Net Income Items not Requiring Working Capital: Depreciation Amortization of Deferred Charges Working Capital Provided by Operations Contributions from Local Government Issuance of Long -Term Debt Total Sources of Working Capital APPLICATIONS OF WORKING CAPITAL: Acquisition. of Property, Plant, and Equipmen Reduction of Long -Term Debt Payment of Bond Issuance Costs Total Applications of Working Capital NET INCREASE (DECREASE) IN WORKING CAPITAL: ELEMENTS OF NET INCREASE (DECREASE) IN WORKING CAPITAL: Cash Certificates of Deposit Accounts Receivable Due From Other Funds Inventories Prepaid Expenses Restricted Assets Accounts Payable Sales Tax Payable Due to Other Funds Liabilities Payable from Restricted Assets NET INCREASE (DECREASE) IN WORKING CAPITAL: E-3 Utility Sanitation Totals Fund Fund June 30, 1983 $ 3,066,079 $108,138 1,026,283 233,960 40,634 -0- $ 4,132,996 $342,098 462,150 -0- 9,325,000 -0- $13,920,146 $342,098 t $ 4,398,050 1,743,000 58,188 $ 6,199,238 $ 7,720,908 $403,709 -0- -0- $403,709 $(61,611) $ 69,321 $ 46,149 200,000 (50,000) 152,506 (3,275) (459,601) (30,992) (58,896) (4,435) (4,749) (1,621) -0- 1,147 -0- (18,584) 7,632,184 (908,786) (63,089) 261,693 900,325 -0- $ 7,720,908 $(61,611) $ 3,174,217 1,260,243 40,634 $ 4,475,094 462,150 9,325,000 $14,262,244 $ 4,801,759 1,743,000 58,188 $ 6,602,947 $ 7,659,297 $ 115,470 150,000 149,231 (490,593) (63,331) (6,370) 7,632,184 (907,639) (63,089) 243,109 900,325 $ 7,659,297 See accompanying notes to financial statements. - 77 - CITY OF COLLEGE STATION UTILITY FUND BALANCE SHEET JUNE 30, 1983 CURRENT ASSETS: Cash on Hand and in Bank Certificates of Deposit Accounts Receivable (Net of Allowance for Estimated Uncollectibles): Utility Billings Miscellaneous Accrued Interest Due from Other Funds Inventories Prepaid Expenses Total Current Assets RESTRICTED ASSETS: (Schedule E-8) Cash in Banks Certificates of Deposit U. S. Treasury Bills Accrued Interest Receivable Loan Receivable Due from Other Funds Due from Restricted Assets Inventories Total Restricted Assets FIXED ASSETS: (Schedule E-9) Electric System Water System Sewer System Computer System Total Fixed Assets DEFERRED CHARGES: Prepaid Water Costs Bond Issuance Costs Total Deferred Charges TOTAL ASSETS: ASSETS Cost $12,010,530 15,452,945 6,939,706 152,882 $34,556,063 $1,118,868 101,161 2,793 Depreciation $2,072,115 1,685,963 1,134,461 53,732 $4,946,271 E-4 $ 328,606 1,000,000 1,222,822 2,493 720,061 27,086 $ 3,301,068 $ 489,429 13,865,000 2,617,458 474,306 104,584 20,280 50,000 2,398 $17,623,455 $ 9,938,415 13,766,982 5,805,245 99,150 $29,609,792 $ 429,740 186,097 $ 615,837 $51,150,152 See accompanying notes to financial statements. LIABILITIES CURRENT LIABILITIES: Payable from Current Assets: Accounts Payable Sales Tax Payable Due to Other Funds Payable from Restricted Assets: (Schedule E-8) Construction Contracts and Retainages Payable Accrued Revenue Bond Interest Payable Matured and Currently Maturing Portion of Revenue Bonds (Schedule E-10) Due to Other Funds Due to Restricted Funds Customers' Meter Deposits Total Current Liabilities LONG-TERM LIABILITIES: Revenue Bonds Payable - Net of Currently Maturing Portion (Schedule E-10) Unamortized Premium on Bonds Total Long -Term Liabilities $ 945,409 85,657 161,904 $ 493,856 847,143 1,748,000 41,216 50,000 1,195,861 $ 1,192,970 4,376,076 $ 5,569,046 $22,230,000 1,463 $22,231,463 TOTAL LIABILITIES: $27,800,509 FUND EQUITY Contributed Capital: Customers $ 176,590 Local Government 8,791,463 Federal Government 820,347 Retained Earnings: Reserved for. Noncurrent Loans $ 104,584 Reserved per Revenue Bond Indentures 800,178 Unreserved 12,656,481 $ 9,788,400 13,561,243 TOTAL FUND EQUITY: $23,349,643 TOTAL LIABILITIES AND FUND EQUITY: $51,150,152 CITY OF COLLEGE STATION UTILITY FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS FOR THE YEAR ENDED JUNE 30, 1983 OPERATING REVENUES: Charges For Services Electrical Water Sewer Nondepartmental Total Operating Revenues OPERATING EXPENSES: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Administrative Transfers Depreciation Bad Debts Inventory Adjustment Total Operating Expenses NET OPERATING INCOME: NONOPERATING REVENUES (EXPENSES): Interest Earnings Revenue Bond Interest Amortization of Bond Issuance Costs Total Nonoperating Revenues (Expenses) Income Before Operating Transfers Operating Transfers In (Out) NET INCOME: Retained Earnings at Beginning of Year RETAINED EARNINGS AT END OF YEAR: $18,660,642 2,539,231 1,659,498 752,177 $23,611,548 $ 1,368,050 347,280 245,965 82,392 11,804,709 20,004 1,417,705 1,026,283 118,607 101,260 $16,532,255 $ 7,079,293 $ 1,610,823 (1,871,529) (20,204) $ (280,910) $ 6,798,383 (3,732,304) $ 3,066,079 10,495,164 $13,561,243 See accompanying notes to financial statements, CITY OF COLLEGE STATION UTILITY FUND STATEMENT OF REVENUES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30, 1983 Budget OPERATING REVENUES: E-6 Variance, Favorable Actual (Unfavorable) ELECTRIC: Electric Services $ 17,227,000 $ 18,630,622 $ 1,403,622 Pole Rental 10,000 10,845 845 Temporary Service 10,000 19,175 9,175 Total Electric $ 17,247,000 $ 18,660,642 $ 1,413,642 WATER: Water Services Water Taps Total Water SEWER: Sewer Services Sewer Taps Total Sewer $ 2,527,590 $ 2,374,281 $ (153,309) 100,000 164,950 64,950 $ 2,627,590 $ 2,539,231 $ (88,359) $ 1,640,000 $ 1,556,800 $ (83,200) 40,000 102,698 62,698 $ 1,680,000 $ 1,659,498 $ (20,502) NONDEPARTMENTAL: Penalties $ 175,000 $ 313,644 $ 138,644 Reconnect Fees 13,000 24,280 11,280 Service Fees 15,000 86,603 71,603 Use of City Forces 50,000 196,673 146,673 Sales Tax Collection Fees 2,000 3,336 1,336 Other Revenues 2,000 127,641 125,641 Total Nondepartmental $ 257,000 $ 752,177 $ 495,177 Total Operating Revenues: $ 21,811,590 $ 23,611,548 $ 1,799,958 NONOPERATING REVENUES: Miscellaneous Interest Earnings Total Nonoperating Revenues 200,000 $ 1,610,823 $ 1,410,823 200,000 $ 1,610,823 $ 1,410,823 TOTAL REVENUES: $ 22,011,590 $ 25,222,371 $ 3,210,781 See accompanying notes to financial statements. CITY OF COLLEGE STATION UTILITY FUND STATEMENT OF EXPENSES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30, 1983 ELECTRICAL TRANSMISSION: Supplies Building Maintenance Equipment Maintenance Services Total Operating Electrical Transmission Total Electrical Transmission ELECTRICAL DISTRIBUTION: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Operating Electrical Distribution Capital Outlay Total Electrical Distribution WATER PRODUCTION: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Operating Water Production Capital Outlay Total Water Production WATER DISTRIBUTION: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Operating Water Distribution Capital Outlay Total Water Distribution Budget E-7 Page 1 of 3 Variance, Favorable Actual (Unfavorable) $ 312 $ 311 $ 3,000 2,582 200 -0- 9,356,.101 10,902,294 9,359,613 9,359,613 10,905,187 10,905,187 535,886 $ 254,969 96,230 44,648 27,699 3,520 534,552 254,963 127,074 32,575 25,296 3,859 $ 962,952 $ 978,319 929,514 943,973 $ 1,892,466 $ 1,922,292 $ 243,843 27,667 1,160 21,808 632,544 2,732 $ 242,797 27,666 931 21,805 653,689 2,944 1 418 200 (1,546,193) $(1,545,574) $(1,545,574) $ 1,334 6 (30,844) 12,073 2,403 (339) $ (15,367) (14,459) $ (29,826) 1,046 1 229 3 (21,145) (212) $ 929,754 $ 949,832 $ (20,078) 14,329 14,201 128 $ 944,083 $ 964,033 $ (19,950) 177,597 $ 176,898 $ 17,220 15,998 66,500 66,446 15,463 15,457 5,494 4,369 2,607 2,591 699 1,222 54 6 1,125 16 $ 284,881 $ 281,759 $ 3,122 156,496 150,523 5,973 $ 441,377 $ 432,282 $ 9,095 See accompanying notes to financial statements, CITY OF COLLEGE STATION UTILITY FUND STATEMENT OF EXPENSES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL FOR THE YEAR ENDED DUNE 30, 1983 SEWER TREATMENT: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Operating - Sewer Treatment Capital Outlay Total Sewer Treatment SEWER COLLECTION: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Operating - Sewer Collection Capital Outlay Total Sewer. Collection NONDEPARTMENTAL: Administrative Transfers to General Fund Sundry Total Operating - Nondepartmental Nonoperating and Contributions Transfers to Debt Service Fund Revenue Bond Principal. Revenue Bond Interest Transfers to General Fund Transfers to Capital Project Funds Contingency Total Nondepartmental Budget $ 215,686 28,572 28,700 6,920 213,950 8,072 $ 501,900 17,060 518,960 $ 200,124 18,150 20,250 5,690 5,951 959 $ 251,124 124,228 375,352 1,417,705 -0- 1,417,705 701,079 1,179,000 1,680,905 2,097,225 934,000 18,008 8,027,922 E-7 Page 2 of 3 Variance, Favorable Actual (Unfavorable) 214,617 $ 28,493 28,685 6,917 212,949 8,907 1,069 79 15 3 1,001 (835) 500,568 $ 16,956 1,332 104 517,524 $ 1,436 $ 199,186 19,849 20,247 5,638 6,112 1,030 $ 252,062 122,141 $ 374,203 $ 938 (1,699) 3 52 (161) (71) (938) 2,087 1,149 $ 1,417,705 $ 673 $ 1,418,378 $ (673) 701,079 -0- 1,188,000 (9,000) 1,871,529 (190,624) 2,097,225 -0- 934,000 --0-- -0- 18,008 8,210,211 -0-- (673) $ (182,289) TOTAL UTILITY BUDGETARY AND ACTUAL EXPENDITURES: $ 21,559,773 $ 23,325,732 $(1,765,959) See accompanying notes to financial statements. -83- CITY OF COLLEGE STATION UTILITY FUND STATEMENT OF EXPENSES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30, 1983 RECAP OF EXPENDITURES: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Administrative Transfers Total Operating - Utility Capital Outlay Nonoperating and Contributions TOTAL UTILITY BUDGETED AND ACTUAL EXPENDITURES Budget $ 1,373,136 346,890 215,840 94,729 10,241,739 17,890 1,417,705 $ 13,707,929 1,241,627 6,610,217 E-7 Page 3 of 3 Variance, Favorable Actual (Unfavorable) $ 1,368,050 347,280 245,965 82,392 11,804,709 19,331 1,417,705 $ 15,285,432 1,247,794 6,792,506 $ 5,086 (390) (30,125) 12,337 (1,562,970) (1,441) -0- $(1,577,503) (6,167) (182,289) ,$ 21,559,773 $ 23,325,732 $(1,765,959) See accompanying notes to financial statements, CITY OF COLLEGE STATION UTILITY FUND SCHEDULE OF RESTRICTED ASSETS AND LIABILITIES PAYABLE FROM RESTRICTED ASSETS JUNE 30, 1983 RESTRICTED ASSETS Cash in Banks Certificates of Deposit U.S. Treasury Bills Accrued Interest Receivable Loan Receivable Due From Other Funds Due From Restricted Assets Inventories TOTAL RESTRICTED ASSETS: LIABILITIES PAYABLE FROM RESTRICTED ASSETS Construction Contracts and Retainage Payable Accrued Revenue Bond Interest Payable Currently Maturing Portion of Revenue Bonds Due to Other Funds Due to Restricted Funds Customers' Meter Deposits TOTAL LIABILITIES PAYABLE FROM RESTRICTED ASSETS: Revenue Bond Interest And Sinking $ 5,417 3,315,000 -0- 74,904 -0- -0- 50,000 -0- Revenue Bond Construction Funds $ (6,062) 9,850,000 2,617,458 393,615 104,584 20,280 -0- 2,398 $3,445,321 $12,982,273 $ -0- 847,143 1,748,000 -0- 50,000 -0- $ 493,854 -0- -0- 41,218 -0- -0- $2,645,143 $ 535,072 Customers' Meter Deposits $ 490,074 700,000 -0- 5,787 - 0- - 0- -0- -0- E-8 Totals $ 489,429 13,865,000 2,617,458 474,306 104,584 20,280 50,000 2,398 $1,195,861 $17,623,455 $ -0- -0- -0- -0-• -0- 1,195,861 $ 493,854 847,143 1,748,000 41,218 50,000 1,195,861 1,195y861 $ 4,376,076 See accompanying notes to financial statement. - 8 5 - CITY OF COLLEGE STATION UTILITY FUND SCHEDULE OF FIXED ASSETS AND DEPRECIATION JUNE 30, 1983 ELECTRIC SYSTEM: Switch Stations, Transmission & Distribution Lines Electric Service Equipment Meters Transformers General & Office Equipment Automotive Equipment Land Construction -In -Progress WATER SYSTEM: Transmission & Distribution Water Service Equipment Meters Storage Tanks Waterwell Drilling Costs General & Office Equipment Automotive Equipment Land Construction -In -Progress Balances 7/1/82 Assets E-9 $ 7,873,719 56,296 532,456 882,781 148,857 307,111 232,644 548,925 $10,582,789 Lines $ 6,332,037 17,697 427,605 5,722,592 672,429 157,157 163,684 209,369 139,230 $13,841,800 SEWER SYSTEM: Transmission & Distribution Lines Outfall Lines & Lift Station Treatment Plant & Equipment General Equipment Automotive Equipment Land Construction -In -Progress COMPUTER SYSTEM: Computer Equipment TOTAL FIXED ASSETS: $ 676,306 1,933,471 2,670,146 50,551 43,455 143,527 63,086 $ 5,580,542 Balances Additions Deductions 6/30/83 $ 1,790,261 $ -0- -0- -0- -0- -0- -0- -0- 7,364 -0- 34,032 -0- 12,070 -0- 452,279 868,265 2,296,006 $ 868,265 $ 266,669 -0- -0- -0- 3,491 4,766 16,600 56,114 1,315,161 1,662,801 $ -0- -0- -0- -0- -0- -0- -0- -0- 51,656 51,656 $ 182,518 $ -0- -0- -0- 354,104 -0- 14,332 -0- 16,445 -0- 97,039 -0- 1,137,227 442,501 $ 1,801,665 $ 442,501 152,882 $ -0- $ 9,663,980 56,296 532,456 882,781 156,221 341,143 244,714 132,939 $12,010,530 $ 6,598,706 17,697 427,605 5,722,592 675,920 161,923 180,284 265,483 1,402,735 $15,452,945 $ 858,824 1,933,471 3,024,250 64,883 59,900 240,566 757,812 $ 6,939,706 -0- $ 152,882 $30,158,013 $ 5,760,472 $1,362,422 $34,556,063 See accompanying notes to financial statement, Balances 7/1/82 $ 917,482 5,607 181,517 309,163 67,502 129,688 -0- -0- $1,610,959 $ 639,978 735 194,516 2.31,613 28,506 111,267 99,145 -0-- -0- $1,305,760 Depreciation Additions $ 341,133 1,788 17,749 29,426 12,283 58,777 -0-- -0- $ 461,156 $ 165,498 441 15,027 143,065 18,642 8,120 29,410 -0-- -0- $ 380,203 $ 273,531 $ 18,287 221,960 48,337 423,238 77,282 28,801 7,898 17,295 17,832 -0- --0-- _0- -0- $ 964,825 $ 169,636 $ 38,444 $ 15,288 $1„026,283 13 919,988 Balances 6/30/83 $1,258,615 7,395 199,266 338,589 79,785 188,465 _0- -0_ $2,072,115 $ 805,476 1,176 209,543 374,678 47,148 119,387 128,555 -0- _0__ $1,685,963 $ 291,818 270,297 500,520 36,699 35,127 -0- -0- $1,134,461 $ 53,732 $4,946,271 Net Asset Value $ 8,405,365 48,901 333,190 544,192 76,436 152,678 244,714 132,939 $ 9,938,415 $ 5,793,230 16,521 218,062 5,347,914 628,772 42,536 51,729 265,483 1,402,735 $13,766,982 $ 567,006 1,663,174 2,523,730 28,184 24,773 240,566 757,812 $ 5,805,245 $ 99,150 $29,609,792. Water and Sewer System and Electric Light and Power System Revenue Refunding Bonds - Series 1967 CITY OF COLLEGE STATION UTILITY FUND SCHEDULE'OF REVENUE BOND DEBT JUNE 30, 1983 E-10 DEBT Original Balance Date Issue Retired 6/30/83 2/01/67 $ 333,000 $ 310,000 $ 23,000 Water and Sewer System and 2/01/67 600,000 Electric Light and Power 415,000 185,000 System Revenue Bonds - Series 1967 Utility System Revenue Bonds - 8/01/71 800,000 Series 1971 480,000 320,000 Utility System Revenue Bonds - 8/01/73 500,000 250,000 Series 1973 250,000 Utility System Revenue Bonds - 8/01/76 3,000,000 750,000 2,250,000 Series 1976 Utility System Revenue Bonds - 5/01/79 6,145,000 745,000 5,400,000 Series 1979 Utility System Revenue Bonds - 5/01/81 3,000,000 600,000 2,400,000 Series 1981 Utility System Revenue Bonds - 2/01/82 4,220,000 395,000 3,825,000 Series 1982 Utility System Revenue Bonds - 11/01/82 9,325,000 Series 1982 II -0- 9,325,000 $27,923,000 $3,945,000 $23,978,000 See accompanying notes to financial statements, - 88 - From 2/01/84 MATURITIES REQUIREMENTS Fiscal Year 1983-84 Fiscal Year 1984-85 To Annually Principal Interest Principal Interest $ 23,000 $ 23,000 $ 770 $ -0- $ -0- Matured 5,000 30,000 6,525 30,000 5,445 2/01/84 2/01/89 30,000 2/01/84 2/01/91 40,000 2/01/84 2/01/93 25,000 2/01/84 2/01/93 150,000 2/01/94 2/01/95 175,000 2/01/96 1/01/97 200,000 40,000 25,000 150,000 17,320 12,663 127,575 40,000 25,000 150,000 15,200 11,413 118,575 2/01/84 225,000 225,000 301,913 275,000 285,600 2/01/85 275,000 2/01/86 300,000 2/01/87 325,000 2/01/88 2/01/91 350,000 2/01/92 2/01/97 400,000 2/01/98 475,000 2/01/84 2/01/91 300,000 300,000 225,450 300,000 193,950 2/01/84 2/01/92 425,000 425,000 423,300 425,000 372,300 2/01/84 525,000 525,000 924,125 550,000 869,000 2/01/85 2/01/2000 550,000 $1,743,000 $2,039,641 $_1,795_,000 $1,871,483 CITY OF COLLEGE STATION SANITATION FUND BALANCE SHEET JUNE 30, 1983 CURRENT ASSETS: Cash on Hand and in Bank Certificate of Deposit Accounts Receivable Due From Other Funds Inventories Prepaid Expenses Total Current Assets FIXED ASSETS: Automotive Equipment Machinery, Tools & Equipment Land Total Fixed Assets TOTAL ASSETS: CURRENT LIABILITIES: Accounts Payable Due to Other Funds TOTAL LIABILITIES: Contributed Capital: Federal Government Retained Earnings: Unreserved Total Fund Equity TOTAL LIABILITIES AND FUND EQUITY: ASSETS Cost $ 446,569 627,936 55,190 $1,129,695 LIABILITIES FUND EQUITY Depreciation $230,399 367,746 -0- $598,145 Net $216,170 260,190 55,190 E-11 $ 90,785 150,000 228 83,756 7,785 5,178 $337,732 531,550 $869,282 $ 640 21,865 $ 22,505 $ 54,901 791,876 $846,777 $869,282 See accompanying notes to financial statements. CITY OF COLLEGE STATION SANITATION FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS FOR THE YEAR ENDED DUNE 30, 1983 E-12 OPERATING REVENUES: Charges for Services Residential 295,$ 695,85585 Commercial31,355 Landfill $1,01,355 Total Operating Revenues OPERATING EXPENSES: Salaries and Benefits $ 517,180 29,232 Supplies 19 , Building Maintenance 80819 Equipment Maintenance 80,13 2,69 Services Sundry 233,381 Depreciation $ 877,2820 Total Operating Expenses $ 140,346 Net Operating Income NONOPERATING REVENUES (EXPENSES): 2 Interest Earnings $ 25,2466 Miscellaneous Fees1 Contribution to Brazos Beautiful, Inc, $ 6,36 (6,137) Total Nonoperating Revenues (Expenses) Income Before Operating Transfers $ 159,672 (51,534) Operating Transfers In (Out) NET INCOME: Retained Earnings at Beginning of Year RETAINED EARNINGS AT END OF YEAR: $ 108,138 683,738 $ 791,876 See accompanying notes to financial statements. 91 - CITY OF COLLEGE STATION SANITATION STATEMENT OF EXPENSES - BUDGET(NONFUND GAAPBUDGETARY BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30, 1983 SANITATION COLLECTION (RESIDENTIAL): Salaries and Benefits Supplies Equipment Maintenance Services Sundry Total Operating -- Sanitation Collection (Residential) Capital Outlay - Machinery, Tools, Equipment Total Sanitation Collection (Residential) SANITATION COLLECTION (COMMERCIAL): Salaries and Benefits Supplies Equipment Maintenance Services Sundry Total Operating - Sanitation Collection (Commercial) Capital Outlay - Machinery, Tools, Equipment Total Sanitation Collection (Commercial) SANITATION DISPOSAL: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Total Operating - Sanitation Disposal. Capital Outlay - Machinery, Tools, Equipment Capital Outlay - Land Total Sanitation Disposal TOTAL SANITATION BUDGETED AND ACTUAL EXPENDITURES: RECAP OF EXPENDITURES: Salaries and Benefits Supplies Building Maintenance Equipment Maintenance Services Sundry Capital Outlay Budget 434,555 $ 46,280 57,800 392 2,211 E-13 Variance, Favorable Actual (Unfavorable) 390,306 19,500 54,038 314 2,432 $ 541,238 $ 147,305 $ 466,590 146,958 688,543 $ 613,548 64,843 $ 47,877 4,242 4,237 10,005 10,002 1,000 -0- 407 435 80,497 $ 61,962 142,459 $ 62,551 58,758 121,309 82,380 $ 5,983 5,212 19,264 15,472 497 78,997 5,495 19 16,773 12,383 514 128,808 $ 114,181 182,845 182,505 15,568 15,489 $ 327,221 $ 312,175 $ 15,046 $ 44,249 26,780 3,762 78 (221) $ 74,648 347 $ 74,995 $ 16,966 5 3 1,000 (28) $ 17,946 3,204 $ 21,150 $ 3,383 488 5,193 2,491 3,089 (17) $ 14,627 340 79 $1,158,223 $1,047,032 $111,191 $ 581,778 $ 517,180 $ 64,598 56,505 29,232 27,273 5,212 19 5,193 87,069 80,813 6,256 16,864 12,697 4,167 3,115 3,381 (266) 407,680 403,710 3,970 $1,158,223 $1,047,032 S1.11,191 See accompanying notes to financial statements. FIDUCIARY FUNDS Pension Trust Fund Firemen's Relief and Retirement - to account for the accumulation of resources to be used for retirement annuity payments at appropriate amounts and time. The fund does not account for the administrative costs of the System, which are borne by the general fund. Resources are contributed by employees at an annual fixed rate. The City has voluntarily contributed amounts as needed to maintain the solvency of the fund. The potential future liabilities related to these payments appear to be minimal due to the fact that it is estimated by the City that there are approximately five or less past employees who could become eligible for these $25.00 per month payments in the future. Expendable Trust Funds Cemetery p- Perpetual Care - to account for portion of cemetery plot sales proceeds that is designated as a contribution to the perpetual care fund. Funds are to be expended for maintenance and care of the City's cemetery. Employee Benefits to account for the accumulation of resources to be used for health insurance payments at appropriate amounts and time. Employees contribute funds for dependent coverage and the City contributes funds Lo cover each employee. ASSETS Cash Certificates of Deposit Accrued Interest Receivable Due from Other Funds Prepaid Expenses TOTAL, ASSETS: FUND BALANCE Reserved for Firemen's Relief and Retirement Reserved for Cemetery Perpetual Reserved for Employee Benefits TOTAL FUND BALANCE: CITY OF COLLEGE STATION ALL FIDUCIARY FUNDS COMBINING BALANCE SHEET JUNE 30, 1983 Pension Trust Fund Firemen's Relief and Retirement $260 -0- -0- -0- -0- $260 $260 Care -0- -0- $260 Expendable Trust Funds Cemetery - Perpetual Employee Care Benefits F--1 Totals June 30, 1983 $ 904 $ 1 $ 1,165 39,000 -0- 39,000 22 -0- 22 1,387 59,369 60,756 -0- 2,250 2,250 41,31361,620 $103,193 $ -0- 41,313 -0- $41,313 $ -0- $ 260 -0- 41,313 61,620 61,620 $61,620 $103,193 See accompanying notes to financial statements, - 94 - GENERAL FIXED ASSETS ACCOUNT GROUP To account for fixed assets not used in proprietary fund operations or accounted for in trust funds. CITY OF COLLEGE STATION GENERAL FIXED ASSETS ACCOUNT GROUP SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCES JUNE 30, 1983 G-1 GENERAL FIXED ASSETS: $ 2,913,706 Land 3,887,679 , Buildings and Improvements 388,679 Machinery, Tools, and Equipment Motor Vehicles 1,105,7812,05,8 Parks and Recreation Equipment , 3 ,06494 4 Paving Sidewalks and Streets 2,3,30 Construction in Progress TOTAL GENERAL FIXED ASSETS: $19,344,369 INVESTMENT IN GENERAL FIXED ASSETS FROM: Capital Projects Funds: $ 7,327,542 General Obligation Bonds 2 212,545 72 Certificates of Obligation 327, Federal Grants General & Special Revenue Funds 169,5711,984,778 General Fund Revenues Special Revenue Fund Revenues 8,883,37583,35 Acquisitions Prior to July 1, 1979 - Source Undetermined TOTAL INVESTMENT IN GENERAL FIXED ASSETS: $19,344,369 See accompanying notes to financial statements. - 97 - CITY OF COLLEGE STATION GENERAL FIXED ASSET ACCOUNT GROUP SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY FOR TI-IE YEAR ENDED JUNE 30, 1983 Function and Activity Total BALANCES - JUNE 30, 1982 $14,926,203 ADDITIONS BY FUNCTION & ACTIVITY: General Fund: Administration $ 49,584 Finance 19,641 Public Service ®0® -0- 137,179 -0- 1,281 Police 129,431 -0- Fire -0- 128,713 -0- 519 Engineering 39,007 Parks `0- -0- 45,675 -0- 1,683 G-2 Buildings and Land Improvements $1,937,391 $3,413,729 Total General Fund CAPITAL PROJECTS FUNDS: Community Center Community Development Computer Project Capital Acquisition 1971 Bond Funds 1976 Bond Funds 1978 Series II Bond Funds 1981 Bond Funds 1982 Bond Funds 1982II Bond Funds 1983 Bond Funds $ 549,230 $ -0- $ 3,483 $ 87,616 $ -0- $ 87,616 231,032 -0- -0- 39,530 -0- -0- 42,425 -0- -0- 21,903 -0- -0- 68,808 -0- -0- 108,899 -0- -0- 398,616 2,560 11,840 1,904,200 282,232 371,011 373,284 251,373 -0- 592,623 440,150 -0- Total Capital Projects $ 3,868,936 $ 976,315 $ 470,467 BALANCES - JUNE 30, 1983: 19,344,369 $2,913,706 $3,887,679 See accompanying notes to financial statements. Machinery, Parks & Paving Construction Tools, Motor. Recreation Sidewalks In Equipment Vehicles Equipment & Streets Progress $1,734,981 $ 799,593 $2,025,525 $4,739,140 $ 275,844 $ 26,286 12,542 126,623 20,054 10,969 7,800 34,580 $ 23,298 7,099 9,275 109,377 117,225 31,207 8,707 $ 238,854 $ 306,188 $ --0- $ -0- $ -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 705 -0- -0- 705 $ -0- $ -0- $ -0- $ --0- $ -0- $ --0- $ -0- -0- -0- -0- 58,605 172,427 39,530 -0- -0- -0- -0- 42,425 -0- -0- -0- -0- -0- -0- -0- 100,212 (78,309) -0- -0- -0- 68,808 -0- -0- -0- 671. 108,228 -0- -0- -0- 9,593 194,798 179,825 -0- -0- -0- 65,939 1,185,018 -0- -0- -0- -0- 121,911 -0- 70- -0- -0- 152,473 $ 81,955 -0- $ 10,264 $ 596,590 $1,733,345 $2,055,790 $1,105,781 _22.036,494 .$5,335,730 $2,009,189 GENERAL LONG-TERM DEBT ACCOUNT GROUP To present the outstanding general obligation debt of the City, including notes, certificates of obligation and general obligation bonds. These are secured by a pledge of revenues from tax collections. Amount Available in Debt Service Fund Amount to be Provided for Debt Service TOTAL AVAILABLE AND TO BE PROVIDED: $22,358,245 CITY OF COLLEGE STATION GENERAL LONG TERM DEBT ACCOUNT GROUP SCHEDULE OF GENERAL LONG TERM DEBT JUNE 30, 1983 AMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL LONG-TERM DEBT $ 955,946 21,402,299 GENERAL LONG-TERM DEBT PAYABLE Tax Obligation Bonds Certificates of Obligation Notes Payable TOTAL GENERAL OBLIGATION LONG-TERM DEBT: $22,358,245 $20,240,000 2,092,559 25,686 See accompanying notes to financial statements. - 101 - CITY OF COLLEGE STATION GENERAL LONG-TERM DEBT ACCOUNT GROUP SCHEDULE OF TAX OBLIGATION BOND DEBT JUNE 30, 1983 H-2 DEBT Date Authorized Issued Retired Outstanding 1968 City Hall, Fire/ 8/01/68 $ 840,000 $ 840,000 $ 325,000 Police Headquarters, $ 515,000 Street Improvements 1971 Street Improvements 8/01/81 500,000 500,000 300,000 200,000 1976 Street Improvements; 8/15/76 9,865,000 5,840,000 1,650,000 4,190,000 Electric, Water Works & Sewer Systems Improve- ments; Police, Fire, & Warehouse Buildings; City Hall Expansion; Park Improvements; Civic Center 1978 Series I - Issue 2/01/78 Balance of 1976 Autho- rization (See Above) 3,525,000 875,000 2,650,000 1978 Series II - Street 5/15/78 3,020,000 3,020,000 600,000 2,420,000 Improvements; Police, Fire, Warehouse Build- ings; Park Improvements 1981 Series - Street 5/15/81 10,795,000 1,500,000 300,000 1,200,000 Improvements; City Hall Building, Park Improve- ments, Park Land 1982 Series - Issue 1981 authorization for Street Improvements, Park Land 2/15/82 1982 Series II - Issue 11/15/82 1981 Authorization for Street Improvements, Public Buildings, Park Improvements and Park Land 2,705,000 230,000 2,475,000 6,590,000 -0- 6,590,000 TOTAL TAX OBLIGATION BONDS: $25,020,000 $24,520,000 $4,280,000 $20,240,000 BONDS AUTHORIZED AN UNISSUED: 1976 Series - Civic Center $ 500,000 TOTAL: $ 500,000 See accompanying notes to financial statements. -- 102 - MATURITIES REQUIREMENTS Fiscal Year 1983-84 Fiscal Year 1984-85 From To Annually Principal Interest Principal Interest 8/01/83 8/01/84 $ 35,000 $ 35,000 $ 22,935 $ 35,000 $ 21,395 8/01/85 8/01/87 40,000 8/01/88 8/01/92 45,000 8/01/93 8/01/94 50,000 8/01/83 8/01/90 25,000 25,000 10,575 25,000 9,325 8/15/83 290,000 290,000 227,850 300,000 210,450 8/15/84 8/15/96 300,000 2/01/84 2/01/98 2/15/84 2/15/99 2/01/97 175,000 175,000 128,125 175,000 119,900 200,000 2/15/98 150,000 150,000 129,110 150,000 121,385 170,000 2/15/84 2/15/91 150,000 150,000 109,463 150,000 93,338 2/15/84 2/15/92 275,000 275,000 265,788 275,000 233,475 2/15/85 2/15/85 2/15/92 2/15/93 290,000 2/15/91 300,000 400,000 2/15/00 475,000 290,000 817,969 300,000 622,475 $1,390,000 $1,711,815 $1,410,000 $1,431,743 CITY OF COT.T:RCP STATION GENERAL LONG-TERM DEBT ACCOUNT GROUP SCHEDULE OF OTHER TAX OBLIGATION DEBT JUNE 30, 1983 Number, Type/Creditor and Purpose of Debt Rate Date Amount Retirements 6/30/83 Certificate of Obligation: 00001 Sanitary Landfill Site 5.97% 6/08/81 $ 208,000 $ 83,200 $ 124,800 00002 Sewage Treatment Plant 9.25% 7/24/81 284,063 28,406 255,657 00003 Sewage Treatment Plant 12.00% 7/15/81 1,297,000 18,002 1,278,998 H-3 00004 College Station Civic Center 00005 Motor Grader Original Balance 11.00% 10/23/81 400,000 40,000 360,000 9.45% 11/13/81 91,380 18,276 73,104 TOTAL CERTIFICATES OF OBLIGATION: $2,280,443 $187,884 $2,092,559 Notes Payable: Xerox -Copy Machine 5.00% 3/28/78 $ 6,413 $ 5,332 $ -0- Liddie B. Arnold - Park Land 7.00% 4/17/78 68,498 34,250 25,686 TOTAL NOTES PAYABLE $ 74,911 $ 39,582 $ 25,686 See accompanying notes to financial statements. From MATURITIES REQUIREMENTS Fiscal Year 1983-1984 Fiscal Year 1984-85 To Annually Principal Interest Principal Interest 6/08/84 6/08/86 $ 41,600 $ 41,600 $ 7,451 $ 41,600 $ 4,967 7/24/83 7/24/91 28,406 28,406 23,648 28,406 21,021 7/15/83 20,163 20,163 153,480 22,582 151,060 7/15/84 22,582 7/15/85 25,292 7/15/86 28,327 7/15/87 31,726 7/15/88 1,150,908 10/23/83 10/23/91 40,000 40,000 39,600 40,000 35,200 11/13/83 11/13/86 18,276 18,276 6,908 18,276 5,181 $148,445 $231,087 $150,864 $217,429 $ -0- $ -0- $ -0- $ -0- 4/17/84 4/17/86 8,562 8,562 1,798 8,562 1,199 $ 8,562 $ 1,798 $ 8,562 $ 1,199 (This page intentionally left blank.) SPECIAL SCHEDULES FOR COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS (Projects that ended or were approved to be in operation during fiscal year.) The special schedules and auditor's compliance statements are presented in order to conform with the reporting requirements of the Depart- ment of Housing and Urban Development for Com- munity Development Block Grant Programs. CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1979; CDBG NO. B- 79-MCg-48--0007 STATEMENT OF SOURCE AND STATUS OF FUNDS FOR THE PERIOD JUNE19, 1979 THROUGH JUNE 30, 1983 Grant Amount Total Program Year 1979 Funds Allocated to Recipient $ 336,000 Add: Unobligated Funds Reprogrammed From Program Year 1976 1,191 Unobligated Funds Reprogrammed From Program Year 1977 9683 Adjusted 1979 Funds Allocation $ 337,874 Less: Unobligated Funds Reprogrammed to Program Year 1980 (2,237) Total Adjusted Program Year 1979 Resources $ 335,637 Less: Total Program Year 1979 Funds Drawn Down by Recipient (335,637) FUNDS STILL AVAILABLE FROM HUD PROGRAM YEAR 1979 ADJUSTED RESOURCES: Total. Program Year 1979 Funds Drawn Down by Recipient $ 335,637 Add: Program Income Applicable to Program Year 1979 _0_ Less: Funds Applied to Program Year 1979 (I-2) 335,637 TOTAL PROGRAM YEAR 1979 FUNDS HELD BY RECIPIENT: $ _0_ TOTAL PROGRAM YEAR 1979 FUNDS AVAILABLE FOR DISPOSITION: $ -0- CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1979; CDBG NO. B-79-MC-48-0007 STATEMENT OF PROGRAM COSTS FOR THE PERIOD JUNE 19, 1979 THROUGH JUNE 30, 1983. I-2 Expenditures Expenditures Program Activity And Authorized Two Years Ended Cumulative To Related Projects Costs June 30, 1983 June 30, 1983 Pave, Curb, & Gutter Avenue B, Pearce, Columbus 11,068 Preston, Georgia $ 11,027 $ -0-$ Detroit and Nevada 103,798 -0- 106,026 Pasler -0- -0- -0- Churchill 2,325 -0- 2,246 Engineering Design Plans 53,170 -0- 53,170 Housing Rehabilitation 110,000 -0- 110,010 Lincoln Center Gym 12,457 -0- 12,457 Gilbert Street Waterline 5,707 -0- 4,953 Street Light Project 12,359 -0- 12,321 Administrative 19,115 -0- 19,115 Planning 1,084 -0- 1,222 Subtotal $331,042 $ -0- $332,588 Contingencies and/or Unspecified Local 3,049 Option Activities 6,832 -0- TOTAL: 1/ All Projects Completed 2/ There were no questioned costs $337,874 $ -0- $335,637 CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1980i CDBG NO. B-80-MC-48-0007 STATEMENT OF SOURCE AND STATUS OF FUNDS FOR THE PERIOD JUNE 23, 1980 THROUGH JUNE 30, 1983 Total Program Year 1980 Funds Allocated to Recipient Add: Unobligated Funds Reprogrammed From Program Year 1979 Adjusted 1980 Funds Allocation Less: Unobligated Funds Reprogrammed to Program Year 1981 Unobligated Funds Reprogrammed to Program Year 1982 Total Adjusted Program Year 1980 Resources Less: Total Program Year 1980 Funds Drawn Down by Recipient FUNDS STILL AVAILABLE FROM HUD PROGRAM YEAR 1980 ADJUSTED RESOURCES: I-3 Grant Amount $ 357,000 2,236 $ 359,236 (14,985) (30,867) $ 313,384 (313,384) $ -0- Total Program Year 1980 Funds Drawn Down by Recipient $ 313,384 Add: Program Income_ Applicable to Program Year 1980 -0- Less: Funds Applied to Program Year 1980 (I-4) 313,384 TOTAL PROGRAM YEAR 1980 FUNDS HELD BY RECIPIENT: $ -0- TOTAL PROGRAM YEAR 1980 FUNDS AVAILABLE FOR DISPOSITION: $ -0- CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1980; CDBG NO, B-80-MC-48-0007 STATEMENT OF PROGRAM COSTS FOR THE PERIOD JUNE 23, 1980 THROUGH JUNE 30, 1983 I-4 Expenditures Expenditures Program Activity And Authorized Two Years Ended Cumulative To Related Projects Costs June 30, 1983 June 30, 1983 Pave, Curb, and Gutter Pasler and Churchill $ 70,000 $ -0- $ 66,824 Carolina and Nevada 80,000 44,051 67,479 Lincoln Center and Lyons Parks 40,000 26,914 41,519 Clearance Activities 11,445 -0- 11,445 Housing Rehabilitation 92,236 27,894 71,107 Survey Fire Protection Adequacy 5,995 -0- 5,517 Planning 1,000 -0- 138 Engineering Design. Plans 16,630 2,040 16,630 Administrative 30,001 113 30,113 Subtotal $347,307 $101,012 $310,772 Contingencies and/or. Unspecified Local Option Activities 11,929 (250) 2,612 TOTAL: $359,236 $100,762 $313,384 1/ All Projects Completed 2/ There were no questioned costs CITY OF COLLEGE STATION COMM NIT DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1981; CDBG NO, B-81-MC-48-0007 STATEMENT OF SOURCE AND STATUS OF FUNDS FOR THE PERIOD JUNE 25, 1981 THROUGH JUNE 30, 1983 Total Program Year 1981 Funds Allocated to Recipient Add: Unobligated Funds Reprogrammed From Program Year. 1980 Adjusted 1981 Funds Allocation Less: Unobligated Funds Reprogrammed to Program Year 1982 Total Adjusted Program Year 1981 Resources Less: Total Program Year 1981 Funds Drawn Down by Recipient FUNDS STILL AVAILABLE FROM HUD PROGRAM YEAR 1981 ADJUSTED RESOURCES: Total Program Year 1981 Funds Drawn Down by Recipient Add: Program Income Applicable to Program Year 1981 Less: Funds Applied to Program Year 1981 (I-6) TOTAL PROGRAM YEAR 1981 FUNDS HELD BY RECIPIENT: TOTAL PROGRAM YEAR 1981 FUNDS AVAILABLE FOR DISPOSITION: I-5 Grant Amount $ 343,000 14,985 $ 357,985 (56,379) $ 301,606 (301,606) $ -0- $ 301,606 40,107 (341,713) CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1981; CDBG NO. B-81-MC-48-0007 STATEMENT OF PROGRAM COSTS FOR THE PERIOD JUNE 25, 1981 THROUGH JUNE 30, 1983 I-6 Budgeted Total Expenditures Program Activity And Authorized Program Budgeted Two Years Ended Related Projects Costs Income Costs June 30, 1983 Street Construction $ 58,605 $ -0- $ 58,605 $ 58,605 Neighborhood Facilities 32,570 -0- 32,570 32,570 Rehabilitation 158,611 40,107 198,718 198,718 Clearance 14,420 -0- 14,420 14,420 Planning -0- -0- -0- -0- Program Administration 11,023 -0- 11,023 11,023 Subtotal $275,229 $ 40,107 $315,336 $315,336 Contingency 26,377 -0- 26,377 26,377 TOTAL: $301,606 $ 40,107 $341,713 $341,713 1/ All Projects Completed 2/ There were no questioned costs CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1982; CDBG NO, B-82-MC--48-0007 STATEMENT OF SOURCE AND STATUS OF FUNDS FOR THE PERIOD JUNE 18, 1982 THROUGH JUNE 30, 1983 Total Program Year 1982 Funds Allocated to Recipient Add: Unobligated Funds Reprogrammed From Program Year 1980 Unobligated Funds Reprogrammed From Program Year. 1981 Adjusted 1982 Funds Allocation Less: Total Program Year 1982 Funds Drawn Down by Recipient FUNDS STILL AVAILABLE FROM HUD PROGRAM YEAR 1982 ADJUSTED RESOURCES: Total Program Year 1982 Funds Drawn Down by Recipient Add: Program Income Applicable to Program Year 1982 Less: Funds Applied to Program Year 1982 (I-8) EXCESS OF 1982 FUNDS EXPENDED OVER 1982 FUNDS RECEIVED: I-7 Grant Amount $ 316,000 30,867 56,379 $ 403,246 (385,691) $ 17,555 $ 385,691 84,780 (470,654) $ (183) TOTAL PROGRAM YEAR 1982 FUNDS AVAILABLE FOR DISPOSITION: $ 17,372 CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1982; CDBG NO. B-82-MC-48-0007 STATEMENT OF PROGRAM COSTS FOR THE PERIOD JUNE 18, 1982 THROUGH JUNE 30, 1983 Program Activity And Related Projects Street Paving Housing Rehabilitation Rental Property Rehabilitation Administrative Subtotal Contingency and/or Unspecified Local Option Activities TOTAL: 1/ All Projects Completed 2/ There were no questioned costs Authorized Costs $195,950 27,004 130,000 Budgeted Total Program Budgeted Income Costs $ 70,452 14,328 80,000 $266,402 41,332 210,000 45,292 -0- 45,292 $398,246 $164,780 $563,026 5,000 -0- 5,000 $403,246 $164,780 $568,026 I-8 Expenditures Two Years Ended June 30, 1983 $223,773 30,739 172,427 43,715 $470,654 -0- $470,654 CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS PROGRAM YEAR 1983; CDBG NO, B-83-MC-48-0007 STATEMENT OF SOURCE AND STATUS OF FUNDS FOR THE PERIOD JUNE 22, 1983 THROUGH JUNE 30, 1983 Total Program Year 1983 Funds Allocated to Recipient Less: Total Program Year 1983 Funds Drawn Down by Recipient FUNDS RECEIVED IN EXCESS OF 1983 FUNDS ALLOCATED TO RECIPIENT: I-9 Grant Amount $ -Oa- (10,710) $ (10,710) Total Program Year 1983 Funds Drawn Down by Recipient $ 10,710 Add: Program Income Applicable to Program Year 1983 _0- Less: Funds Applied to Program Year 1983 _0_ TOTAL PROGRAM YEAR 1983 FUNDS HELD BY RECIPIENT: $ 10,710 TOTAL PROGRAM YEAR 1983 FUNDS AVAILABLE FOR DISPOSITION: $ 70_ )0 llth Street, FNB Box 8001 it National Bank Building, Suite 500 ntsville, Texas 77340-3896 3) 295-5796 er Locations: ;eland, Texas roe, Texas ston, Texas Certified Public Accountants ® A Professional Corporation September 2, 1983 Honorable Mayor and Members of the City Council City of College Station I-10 0ur examination of the City of College Station's internal accounting controls and compliance matters for the year ended June 30, 1983 was for the purpose of satisfying the U.S. Department of Housing and Urban Development's audit standards, in accordance with the Audit Guide and Standards for. Community Development Block Grant Recipients. The purpose of our study and evaluation was to determine the nature, timing and extent of the auditing procedures necessary for expressing an opinion on the City's financial statements. PART A: STATEMENT ON INTERNAL ACCOUNTING CONTROLS: This statement is intended solely for the use of management and the U.S. Department of Housing and Urban Development, and accordingly, should not be used for any other purpose. We evaluated internal accounting controls deemed significant to have a material relationship to the combined financial statements of the City of College Station. The objectives of an internal controls system are to provide reasonable and cost effective, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance with proper authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted account- ing principles. Because of inherent limitations in any system of internal accounting controls, errors or irregularities may neverthe- less occur and not be detected. Also, projection of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. -117- Members of the American institute of Certified Public Accountants Honorable Mayor and Members of the City Council City of College Station SPptPmher 1983 Page 2 _r Since our study and evaluation was made for limited purposes and would not necessarily disclose all material weaknesses in the system, we do not express an opinion on the system of internal accounting control of the City of College Station taken as a whole. However, our study and evaluation disclosed no condi- tion that we believed to be a material weakness in the Community Development accounting procedures and practices. PART B: STATEMENT ON FEDERAL GRANT COMPLIANCE MATTERS: This statement relates to financial and program compliance for the Community Development Block Grant programs presented on the schedules designated as Exhibits I-1 through I-9. Our examination is explained in our opinion letter, and in the first paragraph of these auditor's compliance statements. Our examination disclosed several transfers of Community Development funds between program years and also between projects within a given program year. According to FMC-74-7, Attachment K, published in the Federal Management Circular on September 13, 1974, all transfers of construction grant monies from one year to another year must be approved by the Grantor Agency. Therefore, the $45,852 transferred from the Grant Year 1980 to later grant years made in fiscal year ended June 30, 1983 was in violation of this policy. Due to a recent amendment of attachment K, approval of transfers for plan years 1981 forward is no longer required. Therefore, transfers for all subsequent years were permissable under grant guidelines. HEREFORD, LYNCH & CO., P. C. (This page intentionally left blank.) CITY OF COLLEGE STATION GENERAL GOVERNMENTAL EXPENDITURES AND OTHER USES BY FUNCTION 6/ LAST TEN FISCAL YEARS -UNAUDITED- Table I Public Parks & Debt Fiscal General Year Government 2/ Police 3/ Fire 4/ Sanitation Service 5/ Recreation Service 1973-74 $ 239,880 $ 215,001 $ 97,252 $ 79,275 $185,082 $ 49,695 $ 103,906 1974-75 264,948 262,306 138,450 135,480 176,488 113,272 106,255 1975-76 330,999 339,047 186,212 127,874 166,781 143,597 102,717 1976-77 425,957 421,023 330,805 251,652 296,716 238,714 340,531 1977-78 576,522 448,178 479,468 242,976 219,884 386,581 308,265 1978-79 897,270 572,840 456,599 242,707 309,145 366,660 539,183 1979-80 1,101,756 920,773 687,264 1/ -0- 546,600 476,706 1,567,169 1980-81 1,455,554 1,196,668 1,044,754 -0- 607,833 640,479 1,322,307 1981-82 2,255,693 1,651,836 1,388,723 -0- 844,474 779,480 1,571,830 1982-83 3,700,909 2,051,548 1,819,797 -0- 956,596 1,024,694 2,417,748 1/ In fiscal year 79-80, the Sanitation Fund was set up as an Enterprise Fund and is no longer supported by the General Fund. 2/ The general government column includes administration, finance, engineering, and nondepartmental categories. 3/ The police category includes municipal court. 4/ The fire column includes ambulance services. 5/ The public service column includes streets, garage, cemetery, and ground maintenance. 6/ Expenditures presented include the General and Debt Service Funds. PITY OF COLLEGE STATION GENERAL REVENUES AND OTHER FINANCING BY SOURCE LAST TEN FISCAL YEARS -UNAUDITED- 4/ Table II Property F Certificates, Fiscal Pro P Y Franchise & Sales & Mixed Licenses, Fines & Year Tax Gross Receipts Drink Tax Permits Service Fees 1973-74 $105,294 $ 40,876 $ 253,509 $ 33,926 $ 46,152 1974-75 209,704 51,083 407,089 20,114 74,471 1975-76 409,904 63,839 496,161 51,429 94,476 1976-77 424,222 79,858 603,980 74,415 113,675 1977-78 342,457 93,682 810,253 67,511 184,053 1978-79 438,268 103,752 951,726 59,022 288,306 1979-80 444,342 115,810 1,104,141 80,599 320,881. 1980-81 513,114 135,823 1,596,132 219,785 406,636 1981-82 606,989 177,753 1,874,722 299,577 418,371 1982-83 589,814 228,951 2,654,600 226,466 492,985 1/ In fiscal year 79-80, the Sanitation Fund was set up as an Enterprise Fund and is no longer supported by the General Fund. 2/ Revenue sharing transfers not made until FY 1979-80. 3/ Contribution from Enterprise Funds includes transfer from Utility Fund for administrative costs as well as operating tranfers. 4/ The revenues and other financing sources for this schedule include General Fund only. Contribution Other Charges For From Enterprise Financing Services Funds 3/ Miscellaneous Sources Total $160,563 $ -0- $ 33,268 $ -0- $ 673,588 207,764 -0- 45,297 -0- 1,015,522 237,488 58,000 88,257 13,603 1,513,157 268,474 191,000 83,801 -0- 1,839,425 312,719 591,108 125,565 22,251 2,549,599 345,983 975,266 91,738 55,394 3,309,455 1/ 103,883 1,634,366 142,396 2/ 287,690 4,234,108 136,719 2,178,103 203,804 360,089 5,750,205 177,930 2,719,534 636,201 313,893 7,224,970 227,962 3,514,930 564,636 632,396 9,132,740 CITY OF CO T EGE STATION vvLL1SV IS J11111Va PROPERTY TAX LEVIES AND COLLECTIONS LAST'TEN FISCAL YEARS -UNAUDITED- Table III Total. Current Percent Delinquent Fiscal Tax Tax Of Levy Tax Year Levy Collections Collected Collections 1973-74 $ 259,357 $ 251,514 96.98% $ 4,042 1974-75 327,455 299,839 91.57 10,419 1975-76 472,233 445,472 94.33 26,093 1976-77 553,050 530,731 95.96 28,521 1977-78 750,008 728,672 97.16 19,196 1978-79 892,181 867,137 97.19 15,181 1979-80 1,120,957 1,065,347 95.04 32,916 1980-81 1,178,078 1,127,500 95.70 44,166 1981-82 1,281,534 1,236,615 96.50 50,820 1982-83 2,286,192 2,178,842 95.30 42,389 Total Total Collections Outstanding Outstanding Delinquent Tax As Percent Of Delinquent Taxes As A Percent Collections Current Levy Taxes Of Current Levy $ 255,556 98.53% $ 31,130 12.00% 310,258 94.75 48,867 14.92 471,565 99.86 49,807 10.55 559,252 101.11 40,508 7.32 747,868 99.71 42,601 5.68 882,318 98.89 52,502 5.88 1,098,263 97.97 71,884 6.41 1,171,666 99.46 76,509 6.49 1,287,435 100.46 70,839 5.53 2,221,231 96.76 135,609 5.93 Fiscal Year 1973-74 1974-75 1975-76 1976-77 1977-78 1978-79 1979-80 1980-81 1981-82 1982-83 CITY OF COT T EGE STATION ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS -UNAUDITED - Assessed Value $ 60,294,657 76,248,230 92,839,625 104,966,638 120,853,467 140,112,861 266,536,120 288,809,588 388,608,966 701,275,219 Table IV Real Property Personal Property Estimated Actual Assessed Value Value $ 75,368,321 95,310,287 116,049,531 131,208, 297 151,066,834 175,141,076 333,170,150 361,011,985 388,608,966 701,275,219 $ 8,877,850 11,153,376 17,899,207 25,299,855 25,023,668 26,258,105 27,368,820 28,255,830 44,444,725 67,852,521 Estimated Actual Value $11,097,312 13,941,720 2.2,374,009 31,624,818 31,279,585 32,822,631 34,211,025 35,319,787 44,444,725 67,852,521 Total Estimated Ratio of Total Assessed Actual To Total Estimated Vaeluueeed AValue Actual Value Va $ 69,172,507 $ 86,465,633 80% 87,401,606 109,252,007 80 110,738,832 138,423,540 80 130,266,493 162,833,116 80 145,877,135 182,346,418 80 166,370,966 207,963,707 80 293,904,940 367,381,175 80 317,065,418 396,331,772 80 433,053,691 433,053,691 100 769,127,740 769,127,740 100 CITY OF COLLEGE STATTON PROPERTY TAX RATES, RATIOS AND LEVIES ALL OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS -UNAUDITED- Fiscal (Per $100 of Assessed Value) Year Cif School 1973-74 $ .375 County State $1.67 $1.20 $ .22 TAX RATES Table V Total $6.84 1974-75 .375 1,75 1.15 .17 6,82 1975-76 .43 1,77 1.10 .12 3,42 1976-77 .43 1,81 .97 .12 3.33 1977-78 .52 1.40 1.00 .10 3.02 1978-79 .56 1.27 .99 .10 2.92 1979-80 .39 1.29 1,15 .10 2,93 1980-81 .39 1.40 .38 .10 2.27 1981-82 .31 1.18 .40 .10 1,99 1982-83 .31 .90 .27 0 1.48 1/ The upper limit of the tax rate is set at $2.50/$100 of assessed value for each jurisdiction by State Statute. This limit is for both operations and debt service combined. 2/ The date that taxes are due for the City is the beginning of the fiscal year, currently July 1. For other jurisdictions, the date is October 1. Taxes for all jurisdictions become delinquent on February 1. 3/ The penalty is set by state law at 6% in February, and an additional 1% per month up to 12%. The interest is accrued at 1% per month. 4/ The state legislature effectively eliminated state property taxes by reducing the ratio to .0001% in fiscal year 1980-81. TAX RATIOS City 80% 80 80 80 80 80 80 80 100 100 School Count State 20% 20% 80% 80 80 80 80 80 80 80 100 100 20 20 20 20 20 20 100 100 100 20 20 20 20 20 20 0 4/ 0 0 City $ 259,439 327,535 472,346 553,453 750,027 892,365 1,121,035 1,176,291 1,281,560 2,286,192 TAX LEVIES County/ School $1,39 25 25 07 1,786,604 2,192,776 3,041,909 3,714,929 3,665,701 3,631,840 4,173,218 4,707,725 7,105,257 State $1,014,679 1,041,703 1,130,711 1,280,512 1,410,978 1,592,086 2,183,122 3,653,898 4,140,834 5,879,701 CITY OF COLLEGE STATION RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA LAST TEN FISCAL YEARS -UNAUDITED- Table VI Gross Less Fiscal Estimated Assessed Bonded Debt Service Year Population* Value Debt Cash Funds 1973-74 23,654 $ 69,172,507 $ 1,190,000 $ 81,831 1974-75 25,201 87,401,606 1,140,000 73,249 1975-76 27,227 110,738,832 1,090,000 36,224 1976-77 29,667 130,266,493 2,530,000 95,340 1977-78 32,348 145,877,135 3,046,250 365,282 1978-79 35,260 166,370,966 5,916,000 332,203 1979-80 37,296 293,904,940 1/ 11,945,000 1/ 772,498 1980-81 42,320 317,065,418 11,290,000 769,558 1981-82 45,623 433,053,691 14,690,000 812,717 1982-83 46,857 769,127,740 20,240,000 955,945 * Source: Texas Highway Department 1/ In fiscal year 1979-80, all General Obligation Bonded Indebtedness was consolidated in the General Long Term Debt Group of Accounts. All retirement of that debt was also made from the Debt Service Fund. In all prior years, a portion of the debt was incorrectly reflected as indebtedness of the Utility Fund. Net Ratio 0f Net Bonded Net Bonded Debt Bonded Debt Debt To Assessed Value Per Capita $1,108,169 1,066,751 1,053,776 2,434,660 2,680,968 5,583,797 11,222,502 10,520,442 13,877,283 19,284,055 1.60% 1.22 0.95 1.87 1.84 3.36 3.82 3.32 3.20 2.51 $ 46.85 42.33 38.70 82.07 82.88 158.36 300.90 248.59 304.17 411.55 ( TTY OF f:f1T T FCR CTATTf1N COMPUTATION OF LEGAL DEBT MARGIN JUNE 30, 1983 -UNAUDITED- Table VII The City of College Station has no general obligation legal debt limit other than a ceiling on the tax rate as specified by the State of Texas. The prescribed maximum is $2.50 per $100 at 100% valuation. CITY OF COLLEGE STATION STATEMENT OF DIRECT AND ESTIMATED OVERLAPPING DEBT JUNE 30, 1983 -UNAUDITED- ESTIMATED OVERLAPPING DEBT: Table VIII Net Debt City's Share TAXING BODY: Amount As Of % Amount *Per Capita College Station I.S.D. $21,995,000 8/31/83 96.30 $21,181,185 $452.04 Brazos County 7,943,600 12/31/83 35.37 2,809,651 59.96 Brazos County Road & Bridge 365,328 12/31/83 35.37 129,217 2.76 Bryan I.S.D. 10,362,000 8/31/83 .81 83,932 1.79 $24,203,985 $516.55 NET DIRECT DEBT: City of College Station NET DIRECT AND ESTIMATED OVERLAPPING DEBT: *Population - 46,857 19,284,055 6/30/83 100.00 19,284,055 411.55 $43,488,040 $928.10 CITY OF COLLEGE STATTON RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL OBLIGATION DEBT TO TOTAL GENERAL FUND EXPENDITURES LAST TEN FISCAL YEARS -UNAUDITED - Table IX Total Total Fiscal Debt General Fund Year Principal Interest Service Expenditures Ratio 1973-74 $ 45,000 $ 58,872 $ 103,872 $ 901,771 11.52% 1974-75 50,000 56,222 106,222 1,115,793 9.52 1975-76 50,000 52,684 102,684 1,294,910 7.93 1976-77 50,000 290,441 340,441 1,964,868 17.33 1977-78 118,750 189,442 308,192 2,353,609 13.09 1978-79 150,250 298,569 448,819 2,845,220 15.77 1979-80 884,036 683,133 1/ 1,567,169 2/ 3,733,099 41.98 1980-81 684,435 637,503 1,321,938 4,945,288 26.73 1981-82 856,343 715,120 1,571,463 6,920,206 22.71 1982-83 1,195,929 1,221,313 2,417,242 9,553,544 25.30 1/ In fiscal year 79-80, all General Obligation Bonded Indebtedness was consol- idated in the General Long Term Debt Croup of Accounts. All retirement of that debt was also made from the Debt Service Fund. In all prior years, a portion of the debt was incorrectly reflected as indebtedness of the Utility Fund. 2/ In fiscal year 79-80, the Sanitation Fund was set up as an Enterprise Fund and is no longer supported by the General Fund. CITY OF COLLEGE STATION SCHEDULE OF REVENUE BOND COVERAGE LAST TEN FISCAL YEARS -UNAUDITED- Table X Net Available AVERAGE ANNUAL Fiscal Gross Operating eratin For DEBT SERVICE REQUIREMENTS Year Revenues Expenses Debt Service Principal Interest Total Coverage 1973-74 $ 2,566,360 $ 1,740,976 $ 825,384 $ 93,789 $ 39,001 $ 132,790 6.22% 1974-75 3,457,424 2,704,674 752,750 92,888 36,432 129,320 5.82 1975-76 4,882,274 4,001,477 880,797 91,882 33,897 125,779 7.00 1976-77 6,544,345 5,507,207 1,037,138 234,315 127,636 361,951 2.87 1977-78 8,057,633 6,532,582 1,525,051 241,167 121,338 362,505 4.21 1978-79 8,862,537 6,210,206 2,652,331 239,941. 114,618 354,559 7.48 1979-80 10,324,011 6,854,767 3,469,244 628,684 304,406 933,090 3.72 1980-81 11,917,202 7,974,852 3,942,350 521,334 291,244 812,578 4.85 1981-82 16,549,721 9,456,675 7,093,046 990,062 502,598 1,492,660 4.75 1982-83 23,611,548 15,505,972 8,105,576 1,410,470 877,744 2,288,214 3.54 1/ City Ordinance No. 1026, as discussed in Note 4 to the financial statements, possibly restricts the use of Utility Fund net revenues for the retirement of General Obligation Bonded Indebtedness. No General Obligation Bonded Indebtedness is included in the average annual debt service requirements. CITY OF COLLEGE STATION BANK DEPOSITS LAST TEN FISCAL YEARS -UNAUDITED- Table XI 1973-74 $ 3,709,349 1974-75 4,812,414 1975-76 6,695,186 1976-77 10,553,941 1977-78 12,284,766 1978-79 16,675,307 1979-80 24,502,611 1980-81 1/ 19,676,305 1981-82 2/ 38,013,719 1982-83 3/ 50,655,884 1/ No bond funds were received during FY 1980-81; $6,145,000 were received in FY 1979-80. 2/ Bond funds and certificates of obligation proceeds of $11,825,000 were received in FY 1981-82. 3/ Bond funds of $15,915,000 were received in FY 1982-83. Source: City of College Station Finance Department. CITY OF COLLEGE STATION CONSTRUCTION PERMITS LAST TEN FISCAL YEARS -UNAUDITED- Table XII Residential Commercial. Construction Total Construction Number Number Number Year Of Units Value Of Units Value Of Units Value 1973 132 $ 9,794,748 145 $ 7,265,785 277 $ 17,060,533 1974 129 4,284,030 143 2,521,851 272 6,805,881 1975 261 7,724,706 200 2,389,553 461 10,114,259 1976 239 18,095,062 221 3,511,939 650 21,607,001 1977 223 22,527,190 223 5,237,202 646 27,764,392 1978 287 8,899,612 240 10,250,643 527 19,150,225 1979 267 11,606,261 252 6,212,298 519 17,818,559 1980 359 25,707,945 238 9,697,550 597 35,405,495 1981 603 50,667,095 417 30,114,838 1020 80,781,933 1982 663 64,567,551 398 40,177,931 1061 104,745,482 CITY OF COLLEGE STATION PRINCIPAL TAXPAYERS DUNE 30, 1983 -UNAUDITED- Table XIII Percentage 0f 1982 Total Assessed Taxpayer Type of Business Assessed Valuation Valuation General Telephone Company Utility $ 20,851,910 2.71% CBL Associates, Inc. Retail Mall 14,813,671 1.92 Continental Real Estate Ptnrs. Apartment 11,282,969 1.46 Texas Instruments Manufacturing 11,176,190 1.45 Munzel Properties Apartment 9,815,255 1.27 J. C. Culpepper, Jr. Retail Center 9,017,744 1.17 Anderson Ridge Associates Apartment 8,549,560 1.11 Sypcon Construction Corp. Apartment 7,117,773 .92 K-Mart Retail 5,926,640 .77 Joe Ferrari Hotel 5,871,254 .76 $104,422,966 13.54 CITY OF COLLEGE STATION MISCELLANEOUS STATISTICAL DATA JUNE 30, 1983 Table XIV -UNAUDITED- Page 1 of 3 October, 1938 Date Incorporated October, 1938 Date First Charter Adopted April, 1978 Date Present Charter Adopted Council -Manager Form of Government Year Sq. Mi. Area in Square Miles 1938 1.5 1948 4.2 1958 7.3 1968 17.3 1978 22.6 1982 23.8 Miles of Streets .Paved 1.42.5 Miles Unpaved 2.5 Miles 28.0 Miles Miles of Sidewalks 175.3 Miles Miles of Sanitary Sewer Fire Protection: 2 Number of Stations 72 Number of Full -Time Employees Police Protection: 47 Number of Employees (Uniformed) Number of Employees (Plain Clothes, Clerical) . . . . 15 Number of Patrol Units One Jail Facility With a Capacity of 20 Recreation: 13 Number of Playgrounds 2 Number of Swimming Pools 10 Number of Soccer Fields 14 Number of Softball/Baseball Fields 4 Number of Picnic Shelters 1 Number of Gyms - 139 - CITY OF COLLEGE STATTON MISCELLANEOUS STATISTICAL DATA JUNE '30, 1983 -UNAUDITED- (CONTINUED) Parks: Facility Anderson Park Bee Creek Park Brentwood Park Brison Park Brother's Pond College Station Central Eastgate Fairview Gabbard Park Georgia K. Fitch Lemon Tree Park Lincoln Center Utility Fund: Electric Users 14,985 Water Users Park Acres 8.94 43.50 7.69 9.20 16.12 47.22 1.00 1.80 10.67 10.30 15.43 8.00 Table XIV Page 2 of 3 Facility Lion's Park Longmire Park Merry Oaks Oaks Park Parkway Raintree Sandstone Southwest Park Southwood Complex Thomas Park Wayne Smith Park Acres 1.50 4.16 4.60 7.50 1.00 15.26 13.21 1.40 44.65 16.10 4.07 TOTAL ACREAGE 293.32 Average Electrical Consumption: 21,704,379 KWH/Mo. During 1982-83 Average Water Consumption: 126,021,670 Gals./Mo. During 1982-83 Number of Employees Water Capacity: Number of Wells Merit Electric 23 Water 23 Exempt 1 1 Total 24 24 12,718 Combined Capacity of Wells 12,000,000 MGD Number of Ground Storage Tanks 2; Total Capacity 5,000,000 Gals. Number of Elevated Storage Tanks 1; Total Capacity 1,000,000 Gals. Miles of Water Lines 142.2 Electric Capacity: Maximum Capacity Number of Switching Stations Number of Substations 2 Miles of Distribution Lines 131.0 - 140 - 4 120 Megawatts 1 CITY OF COLLEGE STATION MISCELLANEOUS STATISTICAL DATA JUNE 30, 1983 -UNAUDITED- Table XIV (CONTINUED) Page 3 of 3 Sanitation Fund: Number of Users 15,082 Landfill Size 118 Acres Methodology Curbside Pickup Using Plastic Bags Education: Attendance Centers 7 Number of Classrooms 260 Number of Teachers 295 Number of Students 4,712 Elections: Number of Registered Voters: Last General Election 13,844 Last Municipal Election 14,566 Number of Votes Cast In Last General Election 1,956 Last Municipal Election 1,481 Percentage of Registered Voters Voting In: Last General Election 14% Last Municipal Election 10% Population: Census Count 1983 *46,857 1980 37,306 1970 17,676 1960 11,396 1950 7,925 *1982 Estimate per Texas Highway Department