1. REVENUE OVERVIEW FY2016 PROPOSED BUDGET July 28, 2015 1

2. TYPES OF FUNDS General Fund Special Revenue Funds Debt Service Fund Capital Project Funds Enterprise Funds Internal Service Funds 2

3. GENERAL FUND ($27.1 MILLION) General Government (4.3 million)  Mayor & Council  City Manager  Human Resources  Economic Development  Technology  Communications  City Secretary  Finance & Accounting  Municipal Court  City Attorney  General Government  Building Maintenance Public Safety ($13.5 million)  Police  Emergency Management  Animal Control  School Resource Officers  Fire  Fire Marshal Public Works ($6.5 million)  Public Works  Street Lighting & Signals  Fleet Maintenance  Solid Waste Community Development ($2.8 million)  Planning  Engineering  Code Enforcement  Health  Communications  Parks & Recreation  Special Events 3

4. SPECIAL REVENUE FUNDS ($2.9 MILLION) 212-1900 Hotel/Motel Fund 213-1417 Municipal Court Technology Fund 214-1900 Beautification Fund 215-3000 Law Enforcement Fund 216-1900 Community Development Block Grant Fund 218-3000 Police Asset Forfeiture Fund 221-0000 Park Land Dedication Fund 222-1417 Juvenile Case Manager 223-1417 Child Safety Fund 224-1417 Building Security Fund 226-3100 MUD Fire Services Fund 227-3000 Police Federal Forfeiture Fund 228-1900 PEG Capital Fund 230-3100 Fire Station No. 3 Operating Fund 4

5. DEBT SERVICE FUND($7.6 MILLION) Revenues are generated from:  Property Taxes  Transfers from Other Funds  Water/Wastewater Fund  Subsidence Fund  Civic Center Fund  Rosenberg Development Fund Expenses include payment of principal, interest and other bond related fees. 5

6. CAPITAL PROJECTS FUNDS ($0.1 MILLION) 401-0000 Seabourne Creek Capacity Fund 407-0000 Dry Creek/Water Detention Fund 410-0000 General Supplemental Fund 415-0000 2007-2014 General Obligation Fund 420-0000 2012 Certificates of Obligation Fund 422-0000 2013 Certificates of Obligation Fund 423-0000 2014 Certificates of Obligation Fund 424-0000 2014A Certificates of Obligation 430-0000 Bamore Road County Mobility Project Fund 431-0000 Spacek Road County Mobility Project Fund 433-0000 Bryan Road County Mobility Project Fund 434-0000 Airport Road County Mobility Project Fund 6

7. ENTERPRISE FUNDS ($12.9 MILLION) 501-0000 Water & Wastewater Fund  509-0000 Spacek Road Sewer Improvement Fund  510-0000 Water Plant #6 Fund  514-0000 Subsidence Fund  515-0000 Water & Wastewater Supplemental Fund  516-0000 Bryan/Spacek Road Impact Fee Fund  517-0000 Water Impact Fee Fund  518-0000 Sewer Impact Fee Fund  520-0000 GRP Water Projects  523-0000 FM 2977 Water Improvements Fund 560-0000 Civic Center Fund 7

8. INTERNAL SERVICE FUNDS ($4.0 MILLION) 601-0000 Insurance Fund 602-0000 Fleet Replacement Fund 603-0000 Technology Fund 8

9. CITY OF ROSENBERG TOTAL REVENUES – BY FUND TYPE 9

10. CITY OF ROSENBERG TOTAL REVENUES – BY SOURCE 10

11. GENERAL FUND REVENUES 11

12. GENERAL FUND REVENUES 12

13. SALES TAX REVENUES (46%) 2005-2015 13

14. BUDGET PROJECTION FOR SALES TAX REVENUES – GENERAL FUND Sales Tax Revenues Budget Projection Sales Tax Revenues FY2014 Actual$12,350,000 Sales Tax Revenues FY2015 Budget$11,500,000 Projected Sales Tax FY2015$12,520,000 Proposed for FY2016$12,520,000 14

15. PROPERTY TAX REVENUES (18%) 2009-2015 Fiscal Year Property Tax Revenues Taxable ValueTax Rate 2009$7,729,511$1,457,831,365$0.5202 2010$7,662,802$1,515,573,819$0.50 2011$7,504,772$1,485,473,800$0.50 2012$7,495,321$1,476,700,374$0.50 2013$7,800,186$1,543,752,873$0.51 2014$8,212,465$1,642,493,053$0.50 2015$8,740,321$1,783,738,912$0.49 15

16. OTHER GENERAL FUND REVENUES Franchise Taxes (7%)$1,843,300 Licenses and Permits (2%) 710,600 Fees and Fines (5%) 1,346,500 Solid Waste Charges (11%) 2,900,000 Intergovernmental Revenues (4%) 1,114,009 Transfers (6%) 1,585,888 16