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FY 1995-1996 Revenue ManualEi. 44, ml oum 44, aw Po M WI uulwNh l I" r„l '.w 'U �184 vi N� °� . ar ��, xw' r1ifk �„� x I ^I W'aY l 'Ya ii' pv 4 ��a�r'I t t'i' ar IA '6M C' U „ 'w I,M.Q1%'80 uti 50,0x u 4 PINPRINNONOPAINSPIIIMPINNIPe IptB " 040494001 lkldd71„ 'n! INTRODUCTION Forecasting revenue is an important part of fiscal analysis. Knowing what funds are coming in and in what magnitude is necessary for planning and decision making. This manual was designed with these items in mind. The purpose of the manual is to provide historical revenue amounts as well a five year forecast for each revenue. This information is presented in a graphical format to illustrate past and projected trends. All revenues in every fund are not included. The revenues analyzed in this manual were chosen because of their magnitude, their significance in their fund, or their special interest to concerned parties. Included with the graphic analysis of the revenues is the account number, a fee or rate schedule if applicable and a brief explanation of the forecast assumptions and methods. The forecast for FY1996-97 through FY2000-01 are projections based on historical and current data along with statistical analysis and or subjective judgments. The projection amounts are not absolute or permanent. These projections are estimates based on what is known today and the trends that have occurred in the past. The forecast will change from year to year as more information is known. TABLE OF CONTENTS FUND & TYPE PAGE General and Debt Service Fund Ad Valorem Taxes Current Ad Valorem Taxes 1 Delinquent Ad Valorem Taxes 2 Penalty and Interest 3 General Fund Sales Tax 4 Other Taxes Mixed Drink Tax 5 Gas Franchise Tax 6 Telecable Franchise Tax 7 Telephone Franchise Tax 8 Oil and Gas Franchise Tax 9 Permits and Licenses Mixed Alcoholic Beverage Permit 12 Game Machine License 13 Building Contractor License 14 Electrical License 15 Mechanical License 16 Plumbing License 17 Building Permit 18 Electrical Permit 19 Plumbing Permit 20 Mineral Drilling Permit 21 Child Safety Programs 22 Parks and Recreation Revenues Adamson Concessions 24 Bee Creek Concessions 25 Central Concessions 26 SW Little League Concessions 27 SW Sr. League Concessions 28 Adamson Pool Revenues 29 Southwood Pool Revenues 30 Thomas Pool Revenues 31 TABLE OF CONTENTS FUND & TYPE PAGE Swim Lessons 32 Swim Team 33 Tennis Program 34 Adult Softball 35 Fitness Run 36 Youth Basketball 37 Youth Flag Football 38 Youth Girl's Softball 39 Park Pavilion Rentals 40 Other Service Charge Revenues Police Reports 42 Arrest Fees 43 Warrant Service Fees 44 False Alarm 45 EMS Transport 46 Street Cut Repairs 47 Municipal Court Administration Fees 48 Court Dismissal Fees 49 Development Services Filing Fees 50 Certificate Searches 51 Municipal Court Revenues Fines/Penalties 54 General Fund Interest Earnings Total Interest Earnings 56 General Fund Miscellaneous Revenues Capital Improvement Assessment 58 Mineral Royalty Interest 59 Misc. Rents and Royalties 60 Collection Services Fees 61 Sale of Cemetery Lots 62 General Fund Return on Investment Transfers Return on Investment: Electric 64 Return on Investment: Water 65 Return on Investment: Wastewater 66 Return on Investment: Solid Waste 67 TABLE OF CONTENTS FUND & TYPE PAGE Hotel Motel Fund Revenues Hotel/Motel Tax 70 WPC Concession 71 WPC Revenue 72 Interest 73 Conference Center Rental 74 Electric Fund Revenues Residential Electric Sales 76 Commercial Electric Sales 77 Security Lights 78 Other Sales 79 Property Rental 80 Forfeiture Discounts/Penalties 81 Connect Fees 82 Interest on Investments 83 Underground Construction 84 Water Fund Revenues Residential Water Sales 86 Commercial Water Sales 87 Forfeiture of Discounts/Penalties 88 Connect Fees 89 Water Taps 90 Interest on Investments 91 Wastewater Fund Revenues Wastewater Residential Service 94 Wastewater Commercial Service 95 Forfeiture of Discounts/Penalties 96 Sewer Taps 97 Interest on Investments 98 Solid Waste Collection Fund Revenues Residential Collection 100 Commercial Collection 101 Forfeiture of Discounts/Penalties 102 Recycling 103 Interest on Investments 104 CITY OF C°1-/ COLLEGE STATION TAX REVENUES CURRENT AD VALOREM REVENUE Fund: General (001) and Debt Service (151) Account Number: XXX-0000-411.10-10 Fee Schedule: $0.4450 per $100 of valuation $0.2825 (63.48%) goes to the Debt Service Fund $0.1625 (36.52%) goes to the General Fund Exemptions: Political entities, churches, and others under statutory provisions and allowed by the chief appraiser of Brazos County Appraisal District. Forecast: Assumptions are that appraised valuation will increase 3% annually, and there will be new development of $80 million in FY96, $50 million in FY97 and then it will level off at $30 million.. These are conservative estimates based on analysis of building permits and new development trends. Collection rate is 98 %. Tax rate is $0.4450 10.00 9.00 8.00 7.00 6.00 5.00 4.00 3.00 2.00 1.00 0.00 bra t2 5.83 - � i- 5.34 . 558 4.82 6.10 g' 4.46 5 4.07 2.60 2.61 - 2.86 3.04 3.24 F 04+B gs� 7 x38 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 1 DELINQUENT AD VALOREM Fund: General (001) and Debt Service(151) Account Number: XXX-0000-411.10-20 Forecast: Delinquent tax collections will be constant at $45,000 through FY01. DEBT SERVICE FUND ® GENERAL FUND J 2 AD VALOREM PENALTY AND INTEREST Fund: General (001) and Debt Service (151) Account Number: XXX-0000-411.10-30 Fee Schedule: 6% in February 7% in March 8% in April 9% in May 10% in June 12% in July The interest is added to the penalty at a rate of 1 % for each month the tax is delinquent. After July, the penalty stays at 12% regardless of the number of months the tax has been delinquent. Forecast: This revenue is projected remain constant at $33,000 through FY01. 3 Fund: Account Number: SALES TAX General 001-0000-412.10-00 Fee Schedule: 8.25% tax is collected at the retail level and is remitted to the state. 1.5% is remitted to the City on a monthly basis. Exemptions: Those authorized by the Texas Comptroller of Public Accounts and the City under statutory provisions for governmental agencies and subdivisions, religious worship, and educational agencies. Forecast: Sales tax annual revenues since 1985 were normalized to remove the effect of the rate increase in 1991. These numbers were then regressed against time to find the equation of a trend line that best fit the ten years of historical data. Future estimates are points on this line corresponding to future years. 12.00 10.00 8.00 6.00 4.00 2.00 0.00 t r 10 8,8 �, ®„ 7.1� 7.sc <-- w� �_'D E:TEC3�ar i. 11tY 3.7 4.0. FY89 FY9U FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 4 Fund: Account Number: MIXED DRINK TAX General 001-0000-413.10-00 Fee Schedule: 14% tax on gross receipts on business that have liquor consumption on the premises. The City and the County each receive 10.7143% of the tax on a quarterly basis. Forecast: The projected revenue is based on time -series regression analysis. FY97 through FY01 estimates were reduced 3% from the predicted values based on subjective factors such as the cap on student enrollment and increased enforcement of alcohol related laws. FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 5 Fund: Account Number: GAS FRANCHISE TAX General 001-0000-419.10-20 Fee Schedule: 2% of gross receipts received by Lone Star Gas from the sale of gas to its residential and commercial customers within College Station city limits, excluding receipts sold to industrial and governmental users. Forecast: The projected values are based on a time -series regression of the historical values. FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 6 TELECABLE FRANCHISE TAX Fund: General Account Number: 001-0000-419.10-30 Fee Schedule: 4% of gross receipts of TCA Cable. Forecast: This revenue is projected to increase 2.5% annually. The large increases in FY94 and FY95 are due to a change in the agreement from 2% of receipts to 4%. FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 7 Fund: Account Number: TELEPHONE FRANCHISE TAX General 001-0000-419.10-40 Fee Schedule: 4.5% of annual gross receipts Forecast: This revenue is projected to remain constant through the forecast period based on the historical trend. FY89 FY90 FY91 FY92 8 OIL AND GAS FRANCHISE TAX Fund: General Account Number: 001-0000-419.10-50 Fee: $1.50 / linear foot - franchise fee $0.35 / linear foot - administrative fee Forecast: This revenue is projected to be about $190,000 in FY96 due to collection of past due accounts. Subsequent year values are projected to be constant at $60,000 annually. 9 CITY OF effo COLLEGE STATION CITY OF ‘A COLLEGE STATION LICENSE AND PERMIT REVENUES MIXED ALCOHOLIC BEVERAGE PERMIT Fund: General Account Number: 001-0000-421.10-10 Fee Schedule: Beer retailer off premise $30 Beer retailer on premise $75 Retail on premise late hours $125 Wine and beer retailer $87.50 Wine and beer retailer off premise $30 Mixed beverage $375 Late hours $75 General distributor $150 Caterer $250 Forecast: This revenue is projected to increase 3% annually trough FY01. 6.0_ 4.0- 2.0 6.0- 2.0-i- 0.0 .431 ;'s6 i.. n 'S ECj D 13.6 13.6 11.1 11.34.0 13.2 14.0 14.5& en.. 95,4 S � a..: �3. ' n� ,�,.�: 2m e, sa •^ & %'✓ � — .mom 9 ,. t �,y ..y FY99 FY90 FY91 FY92 FV93 FY94 FY95 FY96 FY97 FY96 FY99 FY00 FY01 12 GAME MACHINE LICENSE Fund: General Account Number: 001-0000-421.20-10 Fee Schedule: $15 per machine Forecast: The projection assumes an increase of 20 game machines per year. 13 BUILDING CONTRACTOR LICENSE Fund: General Account Number: 001-0000-421.30-05 Fee Schedule: $54 per year Forecast: This revenue is projected to remain constant in FY96 and FY97 and then start increasing again in FY98. 14.0 12.0 10.0 4.0 2.011 0.0 FY89 FY90 FV91 FY92 FY93 FY94 FV95 FY96 FY97 FY98 FY99 FY00 FY01 14 ELECTRICAL LICENSE Fund: General Account Number: 001-0000-421.30-10 Fee Schedule: $50 for master electrician per year Forecast: Electrical license revenue will remain constant in FY96 and FY97 and then start increasing in FY98. 15 MECHANICAL LICENSE Fund: General Account Number: 001-0000-421.30-50 Fee Schedule: $54 per year Forecast: This revenue increased significantly in FY95 due to several large construction projects. The FY96 amount is projected to decrease but still remain relatively strong as large projects continue. The amounts in the remainder of the forecast are projected at a level more consistent with prior year amounts. 20.°T 18.0 16.0-4- 14.0_ 12.0 10.04- 8.0� 6.0 4.0� 2.0� 2.82.7 3.4 19.2 PROJECTED > 7f 0 0 i FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 16 PLUMBING LICENSE Fund: General Account Number: 001-0000-421.30-60 Fee Schedule: $54 per year Forecast: This revenue increased significantly in FY95 due to several large construction projects. The FY96 amount is projected to decrease but still remain relatively strong as large projects continue. The amounts in the remainder of the forecast are projected at a level more consistent with prior year amounts. 18.0-/ 16.0 14.01 12.0 i o 10.0 a � o x 8.0 6.0 4.0 2.0 0.0 FV89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 r FY01 17 BUILDING PERMITS Fund: General Account Number: 001-0000-422.10-10 Fee Schedule: For one and two family residential construction, the valuation of structure and site improvements is calculated at $40 times the heated floor area and $20 times the unheated floor area. Valuation Fee $O to $1,000 $15 $1,001 to $50,000 $15 for the first $1,000 plus $5 for each additional thousand including $50,000 $50,001 to $100,000 $260 for the first $50,000 plus $4 for each additional thousand including $100,000 $100,001 to $500,000 $460 for the first $100,000 plus $3 for each additional thousand including $500,000 $500,001 and up $1,660 for the first $500,000 plus $2 for each additional thousand Forecast: Projections are based on the assumption that construction will gradually decrease to a constant sustainable level slightly higher than in the years prior to the high growth in FY92 -FY95. FY95 FY96 FY97 18 Fund: Account Number: ELECTRICAL PERMITS General 001-0000-422.10-20 Fee Schedule: Repair and Alteration Electrical Permit --$20 Residential Electrical Permit --$30 minimum, up to 2,000 sq. ft plus .01 cent per sq. ft over 2,000 sq. ft. Commercial Electrical Permit -- $30 minimum, up to and including 2,000 sq. ft plus .01 cent per sq. ft over 2,000 sq. ft. Re -inspection -- $15 Forecast: The projected revenue is based on regression analysis with building permit revenue and forecasted values of that revenue. 19 PLUMBING PERMIT Fund: General Account Number: 001-0000-422.10-30 Fee Schedule: Issuing fee for each permit -- $10 New Heating & A/C Base fee -- $10 Up to $1,000 Valuation Each additional $1,000 Valuation -- $2, or a fraction thereof Heating & A/C Repairs to Existing -- $5 Systems base fee up to $1,000 Each additional $1,000 Valuation -- $2, or a fraction thereof Temporary Operation Inspection fee -- $5 Re -inspection fee -- $15 Water Closet, Water Heaters, Lavatories, Kitchen Sinks, Bar/Shop Sinks, bathtubs, Showers, Drinking Fountains, Urinals, Independent Waste, Sand Traps, Grease Traps, Laundry Tray, Floor Drains, eater(vented), and Washing Machine -- $2.50 each Water Service or Replacement and Sewer Collection or Replacement - $5 Septic Tank -- $20 Forecast: The methodology and assumptions are the same as those for electric permit revenue. FV89 FY90 FY91 FV92 FY93 FY94 30 7 of < �sr�a�r Plt fry fl PRt J"I', ECT - �.—• -ra y,: FY95 FY98 FV97 FV98 FV99 FY00 FY01 1 20 MINERAL DRILLING PERMIT Fund: General Account Number: 001-0000-421.40-10 Fee Schedule: Issuing fee for each permit -- $2,000 Annual renewal -- $200 Forecast: In FY96 permits will be issued for 13 existing but unpermitted wells, and 4 new wells will be permitted. In FY97- FY01 2 wells will be permitted each year. 21 Fund: Account Number: CHILD SAFETY PROGRAMS General 001-0000-421.50-10 Fee Schedule: $1.50 per vehicle per year is remitted to the tax assessor. This amount is divided among the cities and Brazos county based on population. 43.04% is remitted to College Station on a weekly basis. Forecast: Taxable vehicles are expected to increase 2% annually. 22 CITY OF (SA COLLEGE STATION PARKS AND RECREATION REVENUES ADAMSON CONCESSIONS Fund: General Account Number: 001-0000-441.10-10 Fee Schedule: Drinks $.50 to $1.25 Candy $.25 to $.75 Food Items $.50 to $1.50 Forecast: This revenue is projected to remain constant throughout the forecast period. 24 BEE CREEK CONCESSIONS Fund: General Account Number: 001-0000-441.10-20 Fee Schedule: Same as Adamson Concessions Forecast: Held constant throughout forecast period 25 CENTRAL CONCESSIONS Fund: General Account Number: 001-0000-441.10-30 Fee Schedule: Same as Adamson Concessions Forecast: Held constant throughout forecast period FY92 FY93 FY94 FY95 FY96 SW LITTLE LEAGUE CONCESSIONS Fund: General Account Number: 001-0000-441.10-50 Fee Schedule: Same as Adamson Concessions Forecast: Held constant throughout forecast period. SW SR. LEAGUE CONCESSIONS Fund: General Account Number: 001-0000-441.10-55 Fee Schedule: Same as Adamson Concessions Forecast: Held constant through forecast period FY91 FV92 FV93 FY94 FV95 Fund: Account Number: ADAMSON POOL REVENUES General 001-0000-441.20-10 Fee Schedule: Single entry fee -- $3.00 Discount Pass: $60 Individual Pass: $80 Family Pass (Family of Four, each additional member $5): $200 Pool Party Rental: $50 party rental ($50 minimum) $1 per person over 40 people for 2 hours. Exemptions: Children under three are not charged a fee. City employees and their families (household) have free use of the pools during public hours. Forecast: This revenue will increase 10% in FY96 due to a 50 cent fee increase. FY97 - FY00 revenue will increase 2% annually. 29 SOUTHWOOD POOL REVENUES Fund: General Account Number: 001-0000-441.20-60 Fee Schedule: Single entry fee -- $1.50 Discount Pass: $30 Individual Pass: $60 Family Pass (Family of Four, each additional member $5): $125 Exemptions: Same as Adamson Pool Forecast: This revenue will increase 10% in FY96 due to a 50 cent fee increase. 30 THOMAS POOL REVENUES Fund: General Account Number: 001-0000-441.20-70 Fee Schedule: Same as Southwood Pool Exemptions: Same as Adamson Pool Forecast: This revenue will increase 10% in FY96 due to a 50 cent fee increase. 0.0 -- FY89 FY90 FY91 FY92 FY93 FY94 FY95 SWIM LESSONS Fund: General Account Number: 001-0000-441.30-20 Fee Schedule: Summer Swim Lessons: $20 Advanced Swim Lessons: $20 for first child, $10 for the second, $5 for all others Exemptions: Financial assistance is available for low income families who have children that would like to participate in one of these youth activities, but cannot afford the fee. Forecast: This revenue is expected to increase by 24% in FY96 due to increased lessons at the CSISD Natatorium and a fee increase from $16 to $20 for summer lessons. Swim lesson revenue in subsequent years is expected to increase 2% annually. 70. 60.0 50.0 ZN 0 40.0 o F 30.0 20.0 10.0 0.0 __.. 49.9 50.5 �e< --- AS 47.6 43.1 `-13.8 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FV98 FY99 FY00 FY01 32 SWIM TEAM Fund: General Account Number: 001-0000-441.30-30 Fee Schedule: TAAF Swim Team: $40 for the first child, $25 for the second, and $15 for all others Exemptions: Same as Swim Instruction Forecast: Swim team revenue is expected to increase by approximately $1,000 in FY96 due to the opening of the CSISD Natatorium. The revenue will increase 2% per year in FY97 - FY01. 0.0 r, ..._,_ .... .,,a,,,,,,, mfass Agra FY89 FY90 FY91 FY92 FY93 FV94 33 TENNIS PROGRAM Fund: General Account Number: 001-0000-441.30-80 Fee Schedule: $40 for the first child, $35 for the second, and $30 for all others Forecast: This revenue is projected to remain constant through FY01. 34 ADULT SOFTBALL Fund: General Account Number: 001-0000-441-40-20 Fee Schedule: Play off League(Spring/Summer) -- $260 per team Play off League(FaII) -- $220 Fast Pitch -- $300, Fall -- $250 Forecast: This revenue will increase by 2% in FY96 due to a fee increase. The rest of the forecast will remain constant due to capacity restraints. 35 FITNESS RUN Fund: General Account Number: 001-0000-441.40-30 Fee Schedule: $1 per participant Forecast: Held constant through the forecast period FY94 FY95 FY96 36 YOUTH BASKETBALL Fund: General Account Number: 001-0000-441-40-80 Fee Schedule: 1st child -- $30, 2nd child -- $20, each additional $10 Forecast: This revenue is projected to increase by 15% in FY 97 due to a fee increase and then remain constant. 18.0� 16.0 14.0� 6.0s 4.0 2.0 0.0 13:0 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY96 FY99 FY00 FY01 37 YOUTH FLAG FOOTBALL Fund: General Account Number: 001-0000-441-40-85 Fee Schedule: 1st child -- $30, 2nd child -- $20, each additional $10 Forecast: This revenue is projected to increase by 15% in FY 96 due to a fee increase. Subsequent years are projected to remain constant. 38 YOUTH GIRL'S SOFTBALL Fund: General Account Number: 001-0000-441.40-90 Fee Schedule: 1st child -- $30, 2nd child -- $20 each additional $10 Forecast: This revenue is projected to increase by 15% in FY 96 due to a fee increase. Subsequent years are projected to remain constant. 39 PARK PAVILION RENTALS Fund: General Account Number: 001-0000-472-10-50 Fee Schedule: Bee Creek -- $50/day Central Park -- $50/day Mon.- Thur., $75 Fri., $125 Sat. - Sun. Oaks -- $30/day Southwood -- same as Central Park Forecast: Park pavilion rental revenue is expected to increase by about 4.5% in FY96 due to a fee increase at Bee Creek Park. Subsequent years are projected to increase by $250 per year. 40 CITY OF (SA COLLEGE STATION OTHER SERVICE CHARGE REVENUES POLICE REPORTS Fund: General Account Number: 001-0000-442.60-20 Fee Schedule: $2 per report Forecast: This revenue is projected to stay at $7,000 through FY01. FY99 FY90 FY91 FY92 42 ARREST FEES Fund: General Account Number: 001-0000-442.80-10 Fee Schedule: $5 per notice of violation Forecast Arrest fees are projected to increase 2% annually through FY01. 43 WARRANT SERVICE FEES Fund: General Account Number: 001-0000-442.80-19 Fee Schedule: $35 per warrant Forecast: This revenue is projected to increase 3% annually. FALSE ALARM Fund: General Account Number: 001-0000-442.80-40 Fee Schedule: $50 Forecast: This revenue is projected to remain constant through FY01. FY92 FY93 FY94 FY95 45 EMS TRANSPORT Fund: General Account Number: 001-0000-443.10-10 Fee Schedule: $250 Forecast: EMS charges are expected to increase by 3% annually through FY01. FY99 FY90 FY91 FY92 FY93 46 STREET CUT REPAIRS Fund: General Account Number: 001-0000-444.10-40 Fee Schedule: $30 per square yard Forecast: Held constant through the forecast period 8.0-i 7.0-, 6.0-, 5.0-z 2.0 1.0 0.0 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY93 FY99 FY00 FY01 47 MUNICIPAL COURT ADMIN. FEES Fund: General Account Number: 001-0000-445.20-00 Fee Schedule: $10 per DSC (defensive driving) request Forecast: This revenue is projected to increase 3% annually through FY01. 48 COURT DISMISSAL FEES Fund: General Account Number: 001-000-445-30-00 Fee Schedule: $10 per dismissal Forecast: Dismissal revenue is projected to remain at $30,000 through FY01. 49 DEVELOPMENT SERVICES FILING FEES Fund: General Account Number: 001-0000-446-20-10 Fee Schedule: Preliminary Plat -- $10 per plat plus $.25 per lot or $2 per acre Final Plat -- $75 plus $50 per sheet beyond one Rezoning -- $20 Conditional use permit -- $150 in home day care up to 12 children -- $75 Variances -- $75 Forecast: This revenue is projected to remain at $11,000 through FY01. 50 CERTIFICATE SEARCHES Fund: General Account Number: 001-0000-448.10-10 Fee Schedule: $9 for each copy of a birth record $9 for each copy of a death record, $3 for each additional request Forecast: Projections are predicted values from a time -series regression based on historical amounts. 51 CITY OF 6•_'.01 COLLEGE STATION CITY OF ce COLLEGE STATION MUNICIPAL COURT FINES FINES/PENALTIES Fund: General Account Number: 001-0000-450-**-** Fee Schedule: Speeding -- $80 and up In school zone -- $115 and up Running stop Tight or sign -- $80 Expired inspection sticker --$65 Expired driver's license -- $85 Parking violations -- $10 - $200 Minor in possession -- $140 (1st offense), $500 (2nd offense) Failure to appear -- $215 Forecast: Fines and penalties are projected to increase 3% annually through FY01. 1,200 r 1,000 400 200 536 515 911 1,002 Sf FY99 FY90 FY91 FY92 FY93 FYM FY95 FY9S FY97 FY98 FV93 FY00 zor FY01 i 54 CITY OF COLLEGE STATION GENERAL FUND INTEREST EARNINGS Fund: Account Number: TOTAL INTEREST EARNINGS General 001-0000-471. **-** Forecast The forecast assumes that the General Fund balance will remain constant even in the likelihood that expenditures increase. This is because the balance is currently in excess of the City's financial policy. The average interest rate on the City's investments and deposits is assumed to be 5.5% in FY96 and 6% in FY97 - FY01. 56 CITY OF (_°J/ COLLEGE STATION GENERAL FUND MISCELLANEOUS REVENUES CAPITAL IMPROVEMENT ASSESSMENT Fund: General Account Number: 001-000-461-00-00 Forecast: Due to the large variability from year to year, this revenue is projected to be $20,000 per year throughout the forecast. Fund: Account Number: MINERAL ROYALTY INTEREST General 001-0000-472-21-00 Forecast: This revenue is from the City's .0186 interest in the Felix K. Well #1. This revenue is projected to decrease by 25% each year as the well is depleted. 59 MISC. RENTS AND ROYALTIES Fund: General Account Number: 001-0000-472-99-00 Fee Schedule: Dixie Chicken parking -- $1000/mo. Cafe Excel -- $1,471/mo Northgate properties -- $1860/mo. (these started in FY96) Forecast: This revenue is projected to remain constant through FY01. This assumes that current agreements will be continued or replaced by agreements with similar revenue terms. 120.0 100.0 80.0 40.0 20.0 00 102;: 29.7 29.6 29.6 28.6 29.6 FY89 FY90 FY91 FY92 FY93 FY94 26.7 __. a%% FY95 FY96 FY97 PUJ FY99 0 FY99 FY00 FY01 60 COLLECTION SERVICE FEES Fund: General Account Number: 001-0000-472-20-00 Fee Schedule: Returned checks -- $25 Collection of States portion of fines -- 10% Collection of sales tax -- .5% Forecast: This revenue is projected to increase 3% annually through FY01. 61 SALE OF CEMETERY LOTS Fund: General Account Number: 001-0000-489-65-00 Fee Schedule: $200 per lot, 80% -- General Fund 20% -- Cemetery Fund Forecast: This revenue is expected to remain constant through FY01. CITY OF (S_J/ COLLEGE STATION GENERAL FUND RETURN ON INVESTMENT TRANSFERS RETURN ON INVESTMENT: ELECTRIC Fund: General Account Number: 001-0000-491-20-50 Calculation: 4% of gross sales plus 8% of fund equity, not to exceed 10.5% of operating revenue. Forecast: This revenue will be held constant at the FY96 level despite lower electric revenues due to a new purchased power contract. In FY99 electric revenues are projected to be high enough to return to the schedule stated above. 64 RETURN ON INVESTMENT: WATER Fund: General Account Number: 001-0000-491-20-51 Calculation: 4% of gross sales plus 8% of fund equity, not to exceed 10% of operating revenue. Forecast: Growth in this revenue is based on increases in water operating revenue of 3% in FY97 and 2% in FY98 through FY01. 65 RETURN ON INVESTMENT: WASTEWATER Fund: General Account Number: 001-0000-491-20-52 Calculation: 4% of gross sales plus 8% of fund equity, not to exceed 10% of operating revenue. Forecast: Growth in this revenue is based on increases in wastewater operating revenue of approximately 1 % annually. 700 600 500 400 300 200 100 0 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 66 RETURN ON INVESTMENT: SOLID WASTE Fund: General Account Number: 001-0000-491-20-53 Calculation: 4% of gross sales plus 8% of fund equity, not to exceed 5% of operating revenue. Forecast: The projections are based on 5% of projected revenue from solid waste collection operations. 67 CITY OF 0"_01 COLLEGE STATION CITY OF COLLEGE STATION HOTEL MOTEL FUND REVENUES HOTEL/MOTEL TAX Fund: Hotel/Motel Account Number: 121-0000-413.20-00 Fee Schedule: 7% of Hotel/Motel rental rate Forecast: This revenue is projected to increase 2% in FY96 and FY97. In FY98 - FY99 the amount is projected to increase 3% annually with the opening of the Bush Library and Special Events Center. 70 Fund: Account Number: WPC CONCESSION Hotel/Motel 121-0000-472.10-80,81 Forecast: This revenue is projected to increase 2% annually through FY01. 35.0—' 30.0 z o ayc¢ oF 15.0—, 10.0—, 0.0_,..�, .�,...,Rx.� FY89 FY90 FV91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 71 WPC REVENUE Fund: Hotel/Motel Account Number: 121-0000-441-50-80 Fee Schedule: Varies by event Forecast: This revenue is projected to increase 2% annually through FY01. 72 Fund: Account Number: INTEREST Hotel/Motel 121-0000-471-** ** Forecast: The projections are based on a constant fund balance and an average interest rate of 5.5% in FY96 and 6% in FY97 - FY01. 73 CONFERENCE CENTER RENTAL Fund: Hotel/Motel Account Number: 121-0000-30-00 Fee Schedule: Rates vary according to room size, duration etc. Non -Commercial groups $5 - $60 per meeting Commercial groups $17 - $126 per meeting Forecast: Conference Center rentals decreased significantly in FY95 due to the loss of a few large customers. This revenue is projected to increase 2% annually. It is not likely to reach the FY94 level in the near future due to increased alternatives for meeting places such as restaurants and churches. 74 CITY OF C°/\/ COLLEGE STATION ELECTRIC FUND REVENUES RESIDENTIAL ELECTRIC SALES Fund: Electric Account Number: 211-0000-311.10-10 Fee Schedule: Monthly Service Charge - $7.00 Energy Charge - First 500 kwh - 6.26 cents All additional kwh May -Oct - 5.55 cents All additional kwh Nov. - Apr - 4.90 cents Forecast: This revenue is projected to decrease 8.4% in FY96 due to lower rates that began Feb. 1, 1996. Subsequent years of the forecast increase at rates based on historical growth and usage figures. 76 COMMERCIAL ELECTRIC SALES Fund: Electric. Account Number: 211-0000-311.10-20 Fee Schedule:. Small(<15kW)-$9.00 plus 7.11 cents/kwh first 1000 kwh, 5.07 cents/kwh over 1000 plus PCA & tax. Medium(15-300kW)-$25 plus $9.08/KW plus 2.76 cents/kwh plus PCA & tax. Large(>300kW)-$75 plus $9.08/kW plus 2.76 cents/kwh plus PCA & tax. Forecast: This revenue is projected to decrease 2% in FY96 due to lower rates that began Feb. 1, 1996. Subsequent years of the forecast increase at rates based on historical growth and usage figures. 20.001 18.00 16.00 14.00 12.00 10.00-' 8.00- 6.00-'-' 4.00 2.00-' 0.00 FY89 FY90 FY91 FY92 FY93 FY94 FY96 FY96 FY97 FY98 FY99 FY00 FY01 77 SECURITY LIGHTS Fund: Electric Account Number: 211.-0000-311.10-30 Fee Schedule: $7.60 - $10.93 per month plus 39 kilowatt-hours multiplied by the power cost Assumptions: This revenue is projected to increase 4% per year. FV89 FY90 FY91 FY92 FY93 FV94 FY95 78 Fund: Account Number: OTHER SALES Electric 211-0000-311.10-99 Forecast: Other sales are only projected to increase 3% annually. zo 4 FY89 FY90 FY91 FY92 FY93 FV94 FY96 FY96 FY97 FY96 FY99 FY00 FY01 79 Fund: Account Number: PROPERTY RENTAL Electric 211-0000-319.20-00 Forecast: This revenue is projected to increase .5 % annually through FY01. 80 FORFEITURE DISCOUNTS/PENALTIES Fund: Electric Account Number: 211-0000-319.40-00 Forecast: The projections are based on a trend line that best fits the historical amounts. 400.0-' 350.0-, 300.0� 250.0 zo y Z g sH O 150.0-, 100.0r 180.7 50.0 00 FY89 FY90 FY91 FY92 FY93 FV94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 CONNECT FEES Fund: Electric Account Number: 211-0000-319.60-00 Fee Schedule: Residential - $15 Commercial - $35 Forecast: Electrical connect fees are projected to decrease by approximately $25,000 in FY96 and FY97, as building activity slows, and then level out at $150,000 through FY01. 300.0-' 250.0- 200.0 100.0 50.0 0.0 r 70.7 43.0 40:8 241. 264.E 242. 01.4 RlJE FY89 FY90 FY91 FY92 FY93 FY94 FV95 FY96 FY97 FY96 FY99 FY00 FY01 82 Fund: Account Number: INTEREST ON INVESTMENTS Electric 211-0000-321.10-00 Forecast: Electric fund interest is projected to remain constant throughout the forecast. 700.0 600.0 500.0 = 0 400.0 z �a o F 300.0 200.0 100.0-r 0.0 FY89 FY90 FY91 FY92 FY93 FY94 FY96 FY96 FY97 FY98 FY99 FY00 FY01 83 Fund: Account Number: UNDERGROUND CONSTRUCTION Electric 211-0000-323.10-00 Forecast: This revenue is projected to remain constant. FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY98 FY97 FY98 FY99 FY00 FY01 84 CITY OF c--f COLLEGE STATION WATER FUND REVENUES RESIDENTIAL WATER SALES Fund: Water Account Number: 212-0000-311.20-10 Rate Schedule: $8.30 - Monthly service charge, plus $2.03 per thousand gallons of water. Forecast: The forecast is based on assumptions of 2.25% annual customer growth and 1% annual usage growth. The large decrease in FY94 is due to a change in the way apartment complexes are classified. In FY94 these customers were reclassified as commercial customers. FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 86 COMMERCIAL WATER SALES Fund: Water Account Number: 212-0000-311.20-20 Rate Schedule: $12.40 to $140 Monthly service charge depending on meter size, plus $2.03 per thousand gallons of water. Forecast: The projections are based on assumptions of 2% annual customer growth and 1 % annual usage growth. FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 87 FORFEITURE OF DISCOUNTS / PENALTIES Fund: Water Account Number: 212-0000-319.40-00 Fee Schedule: 10% of billing for past due payments Forecast: This revenue is projected to increase 1 % annually. 0.0 FY99 FY90 FY91 FY92 FY93 FY94 88 CONNECT FEES Fund: Water Account Number: 212-0000-319.60-00 Fee Schedule: Residential - $10 Commercial - $15 Forecast: This revenue is projected to gradually decrease in FY96 and FY97 and then remain constant at $25,000. 89 WATER TAPS Fund: Water Account Number: 212-0000-319.80-00 Fee Schedule: 3/4 " - $400 1 " - $500 11/2"-$800 2" - $1300 3" - $1500 4" - $2,000 6" and larger - Actual cost Forecast: This revenue is projected to gradually decrease due to reduced new development and then level off at $150,000. 90 Fund: Account Number: INTEREST ON INVESTMENTS Water 212-0000-321.10-00 Forecast: Interest revenue is projected to remain constant through FY00. 60.0 40.0 20.0 0.0 -20.0 -40.0 -60.0- -80.0 -100.0- -120.0 FY89 FY90 FY91 FY92 FY93 FY94 FY96 FV96 FY97 FY98 FY99 FY00 FY01 91 CITY OF kW) COLLEGE STATION CITY OF ‘1 COLLEGE STATION WASTEWATER FUND REVENUES WASTEWATER RESIDENTIAL SERVICE Fund: Wastewater Account Number: 213-0000-311.30-10,20 Fee Schedule: Residential: $19.50 per household Forecast: Residential revenue is projected to increase 1% annually. FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 94 WASTEWATER COMMERCIAL SERVICE Fund: Wastewater Account Number: 213-0000-311.30-20 Rate Schedule: Commercial: $6.85 - Monthly service charge plus $2.30 per thousand gallons of water. Forecast: This revenue is projected to increase 1% annually. 1000 900 -/ 800-/ 700 600 -/ 500 J 400 300 200 100- FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 95 FORFEITURE OF DISCOUNTS / PENALTIES Fund: Sewer Account Number: 213-0000-319.40-00 Fee Schedule: 10% of billing for past due payments Forecast: This revenue is projected to increase 3% annually. FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 96 SEWER TAPS Fund: Sewer Account Number: 213-0000-319.70-00 Fee Schedule: 4" - $350 6" and larger - $100 Forecast: This revenue is projected to decline gradually in FY96 and FY97 and then level off at $60,000. 160.0- 140.0 120.0 - 100.0- 80.0- 60.0- 40.0 0.0 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 97 Fund: Account Number: INTEREST ON INVESTMENTS Wastewater 213-0000-321.10-00 Forecast: Interest revenue in this fund is projected to remain constant. 98 CITY OF COLLEGE STATION SOLID WASTE COLLECTION FUND REVENUES RESIDENTIAL COLLECTION Fund: Solid Waste Account Number: 214-0000-311.40-10 Fee Schedule: $11.20 per month Forecast: This revenue will increase 7% in FY96 because of the rate increase that took effect in late FY95. Subsequent years are expected to increase 2% annually due to customer growth. 2,500 2,000 1,500 1,000 500 FY89 FY90 FV91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 100 COMMERCIAL COLLECTION Fund: Solid Waste Account Number: 214-0000-311.40-10,20 Fee Schedule: Automated Pickup 90 gal. - $48.40 4 cubic yd dumpster - $140 per mo. collections/wk $195 per mo. 3 collections/wk $210 per mo. 4 collections/wk $245 per mo. 5 collections/wk. $280 per mo. 6 collections/wk. 8 cubic yd dumpster - $180 per mo .2 collections/wk $230 per mo. 3 collections/wk $280 per mo. 4 collections/wk $330 per mo. 5 collections/wk. $380 per mo. 6 collections/wk. Tax 8.25% Forecast: Commercial revenue is projected to increase 3% in FY96 and 2% annually thereafter. 1,600 1,400 1,200 1,000 800 600 400 200 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 101 FORFEITURE OF DISCOUNTS / PENALTIES Fund: Solid Waste Account Number: 214-0000-319.40-00 Fee Schedule: 10% of past due amount Forecast: This revenue is projected to increase 3% annually throughout the forecast. 40.0 35.0 30.0 25.0 20.0 15.0 10.0- 5.0-' RECYCLING Fund: Solid Waste Account Number: 214-0000-319.65-00 Fee Schedule: Rates depend on the market value for each of the products. Forecast: This revenue is projected to increase 2% annually. Market rates for the recyclables vary considerably. The assumptions in this forecast are that overall market rates will remain constant and volume will increase by 2% due to growth and increased participation. 103 Fund: Account Number: INTEREST ON INVESTMENTS Solid Waste 214-0000-321.10-00 Forecast: Interest revenue is projected to remain constant based on assumptions of a constant fund balance and interest rates. FY89 FY90 FY91 FY82 FY83 FY84 FY95 FYB6 FY97 FY88 FY99 FY00 FY01 104