1. City of Bulverde Fiscal Year 2011-2012 Budget Presentation P roposed by William Krawietz, Mayor Presented by John D. Hobson

2. Mayor and City Council Bill KrawietzMayor (Budget Officer) Rob HurstMayor Pro Tem Shane ReynoldsCouncil member Kirk HarrisonCouncil member Cindy CrossCouncil member Yvonne ChapmanCouncil member

3. City Holidays (City Hall Closed) New Year’s Day – Monday, January 2, 2012 New Year’s Day – Monday, January 2, 2012 President’s Day President’s Day Memorial Day Memorial Day Independence Day Independence Day Labor Day Labor Day Veteran’s Day Veteran’s Day Thanksgiving and the Friday following Thanksgiving and the Friday following Christmas Eve and Christmas Day (Monday and Tuesday, December 25-26, 2011) Christmas Eve and Christmas Day (Monday and Tuesday, December 25-26, 2011)

4. General Fund Summary FY 2011/2012 Budget is balanced - $2,251,252 FY 2011/2012 Budget is balanced - $2,251,252 3.0% cost of living for all employees 3.0% cost of living for all employees City property tax proposed below the effective rate. City property tax proposed below the effective rate. Total Tax Rate 0.126063 (reduced 9.40%) Total Tax Rate 0.126063 (reduced 9.40%) Maintenance & Operation 0.126063 Debt Service 0.00 Maintenance & Operation 0.126063 Debt Service 0.00

5. Financial Reserves Important to practical fiscal responsibility Important to practical fiscal responsibility Impacts City’s credit worthiness Impacts City’s credit worthiness Available for catastrophic or unexpected events Available for catastrophic or unexpected events  Natural disasters  Capital improvements  Collapse of city’s revenue source

6. Designated Funds Fund balances that are designated to a specific purpose and are not available as a source to balance the budget Three month operating$628,988 Three month operating$628,988 Right of Way$800,000 Right of Way$800,000 Park Fund$950,000 Park Fund$950,000 P & Z$9,773 P & Z$9,773 Child Safety$39,918 Child Safety$39,918 Building Security$30,670 Building Security$30,670 Technology$39,008 Technology$39,008 Warrant$55,156 Warrant$55,156 Undesignated Funds As of July 31, 2010$58,471 As of July 31, 2010$58,471

7. Revenue Summary Total Revenue$2,258,976 Total Revenue$2,258,976 Property Tax$558,103 Property Tax$558,103 Non-Property Tax$891,675 Non-Property Tax$891,675 Franchise Tax$233,866 Franchise Tax$233,866 Permits and Fees$91,972 Permits and Fees$91,972 Court Revenues$457,810 Court Revenues$457,810 Miscellaneous$8,300 Miscellaneous$8,300 Interest$17,250 Interest$17,250 Interfund Transfer$0 Interfund Transfer$0

8. Revenue Sources Total Revenue $2,216,484

9. Sales Tax History and Budget 65.35% 90.58% 11.48% 11.79% 16.90% 37.79% 34.49% 5.24%-2.10% 8.86% -2.62%

10. $32,418,916 decrease Over Last Year (6.50%) Historical Certified Taxable Value

11. Historical M & O Tax Rate

12. Property Tax Bill Average Market Valuation - $206,583 (without exemptions) Comal ISD(1.31)$2,706.24 Comal ISD(1.31)$2,706.24 ESD #1(.0571)$117.95 ESD #1(.0571)$117.95 ESD #5(.06)$123.95 ESD #5(.06)$123.95 Lateral Road System(.0551)$113.83 Lateral Road System(.0551)$113.83 Comal County(.2529)$522.45 Comal County(.2529)$522.45 City of Bulverde(.126063)$260.42 City of Bulverde(.126063)$260.42 Total Tax Bill$3844.84 Total Tax Bill$3844.84

13. Where the Taxes Go

14. Revenue Summary Total Revenue$2,258,976 Total Revenue$2,258,976 Property Tax$558,103 Property Tax$558,103 Non-Property Tax$891,675 Non-Property Tax$891,675 Franchise Tax$233,866 Franchise Tax$233,866 Permits and Fees$91,972 Permits and Fees$91,972 Court Revenues$457,810 Court Revenues$457,810 Miscellaneous$8,300 Miscellaneous$8,300 Interest$17,250 Interest$17,250 Interfund Transfer$0 Interfund Transfer$0

15. Expenditures

16. Administrative Office Administrative Office is the office of City Administrator, Director of Finance, and City Secretary. The City Administrator is the primary point of contact between the City’s departments and the Mayor and City Council. The main function is to lead, guide, and provide coordination to the departments as they implement City Council established policies. This office presents the annual budget to City Council and provides accurate, timely information, and recommendations regarding city wide policies. The Director of Finance provides financial management, leadership, oversight, and reporting for the City through the collection and recording of revenues and expenditures. Additional responsibilities include the accurate accounting and financial reporting, overseeing the annual audit and investing of the City’s funds. The City Secretary provides quality service and information to the citizens, City Council, and City staff, as well as maintains official city records. The office is responsible for preparing Council agenda packets, recording meeting minutes, preparing and posting public notices, managing information requests, and administering City elections Expense by Category FY 09 Actual Actual2010Actual2011 Projected Projected2012Proposed Personnel$244,750$249,657$251,968$258,875 Supplies$3,521$2,981$3,217$4,350 Contract Svcs$17,580$17,214$16,797$15,520 Capital$11,490$0 $1,500 Total$277,341$269,852$273,482$279,975 Personnel Breakdown FY 10 FY 11 FY 2012 City Administrator111 Director of Finance111 City Secretary111 Total333

17. Mayor and Council The City Council is elected at-large and is composed of a Mayor and five council members. They are responsible for appointing and removing the City Administrator, City Secretary, City Attorney, and Municipal Judge. Other responsibilities include adopting the budget and setting the tax rate, legislative policies, establishing and eliminating administrative departments, making board appointments, and approving plats. The City Council meets the second Tuesday of each month and may call special meetings in accordance with State law Expense by Category FY 09 Actual Actual FY 10 Actual Actual2011Projected2012 Proposed Proposed Personnel Supplies$5,561$505$0$600 Contract Svcs $11,239$11,182$4,387$10,950 Capital$0$0$0$0 Total$16,800$11,687$4,387$11,550 Personnel Breakdown FY 10 FY 11 FY 2012 No Personnel

18. Municipal Court The Municipal Court is dedicated to providing customer service in a timely and considerate manner to both internal and external customers. The Municipal Court is responsible for the just resolution of citations, complaints, and court appearances involving Class C misdemeanor offenses. This includes the collection of fines and bonds, processing citations, and other filed cases for Class C misdemeanors, holding court and issuing warrants. The court strives to be proactive by using advanced technology. Expense by Category Category FY 09 Actual FY 10 Actual2011Projected2012Proposed Personnel$116,610$85,454$84,730$91,188 Supplies$6,978$5,684$5,387$5,800 Contract Svcs $20,701$20,870$23,543$24,200 Capital$2,521$1,702$1,500$1,500 Total$146,810$113,710$115,160$122,688 Personnel Breakdown FY 10 FY 11 FY 2012 Court Clerk 11 1 Administrative Assistant 221 Total 332

19. Government Buildings This department is used to account for expenses related to maintaining city property. Expenditures include maintenance of the building and all utilities. This department is also used to account for general liability and equipment insurance. Expense by Category FY 09 Actual FY 10 Actual 2011 Projected 2012 Proposed Personnel$0$0$0$0 Supplies$4,589$3,327$4,032$4,193 Contract Svcs $96,793$90,798$93,358$88,478 Capital$22,172$17,642$0$0 Total$123,554$117,767$97,390$92,671 Personnel Breakdown FY 10 FY 11 FY 2012 No Personnel

20. Public Safety The Police Department operates twenty-four hours daily and is responsible for enforcing the City’s ordinances, investigating complaints, responding to emergency situations, and fostering neighborhood crime watch organizations and programs. The Police department provides a bailiff for all Municipal Court proceedings, as necessary. Expense by Category FY 09 Actual FY 10 Actual 2011 Projected 2012 Proposed Personnel$844,931$856,384$860,061$876,044 Supplies$6,883$7,065$5,525$6,400 Contract Svcs $141,289$128,179$131,236$123,044 Capital$78,212$106,451$54,530$65,800 Total$1,071,314$1,098,080$1,051,352$1,071,288 Personnel Breakdown FY 10 FY 11 FY 2012 Police Chief 111 Lieutenant111 Fire Marshal/Detective 111 Sergeant222 Patrol999 Administrative Assistant 1.5.5 Total 1514.5

21. Public Works The City of Bulverde’s Public Works department is not your typical public works found in most cities. The department physically maintain very little city infrastructure. The infrastructure maintained is completed on a contractual basis. The department evaluates relevant codes as each relates to building and development standards. The department oversees Animal Control and Code Enforcement. Staff is responsible for Planning and Zoning agenda packets and working with various other boards. Expense by Category FY 09 Actual FY 10 Actual 2011 Projected 2012 Proposed Personnel$113,318$118,223$118,910$123,294 Supplies$404$507$226$425 Contract Svcs $302,474$270,999$385,096$419,745 Capital$375$399$0$0 Total$415,571$390,128$504,232$543,464 Personnel Breakdown FY 10 FY 11 FY 2012 PW Director 111 Laborer111 Total222

22. Planning and Development The Planning and Development department is used to account for expenditures related to Planning and Zoning. Expense by Category FY 09 Actual FY 10 Actual 2011 Projected 2012 Proposed Personnel$0$0$0$0 Supplies$1,161$1,358$1,390$1,200 Contract Svcs $18,774$26,945$5,646$6,930 Capital$0$0$0$0 Total$19,935$28,303$7,036$8,130 Personnel Breakdown FY 10 FY 11 FY 2012 No Personnel

23. Professional Fees Professional fees department is used to account for the payment for professional services rendered by the city attorney, auditor, building inspector, and payments to the Comal Appraisal District. Also, debt service payments are accounted in this department. Expense by Category FY 09 Actual FY 10 Actual 2011Projected 2012 Proposed Personnel Supplies Contract Svcs $98,995$189,956$399,185$109,485 Capital Total$98,995$189,956$399,185 $ 109,485 Personnel Breakdown FY 10 FY 11 FY 2012 No Personnel

24. Summary of Expenses by Department

25. Expenses by Category

26. Expenditure Summary Administrative Office283,728 Administrative Office283,728 Mayor & Council11,550 Mayor & Council11,550 Municipal Court122,688 Municipal Court122,688 Government Buildings92,671 Government Buildings92,671 Public Safety1,079,536 Public Safety1,079,536 Public Works543,464 Public Works543,464 Planning & Development8,130 Planning & Development8,130 Professional Fees109,485 Professional Fees109,485 Total$2,251,252 Total$2,251,252

27. Budget History