1. Fiscal Year 2019/20 Budget Briefing
June 19, 2019

2. FY 2019/20 Proposed Budget – All Funds
General Fund (1)
Utility Operating Funds (3)
Special Revenue Funds (8)
Capital Imp. Funds (14)
Other Funds – Debt, Insurance (2)
Total All Funds (28)
FY 2018/19 Adopted Budget
$ 44.6
$21.7
$9.2
$ 136.3
$ 10.7
$222.5
FY 2019/20 Proposed Budget (rev.)
$ 47.6
$ 23.0
$ 7.5
$ 168.8
$ 10.3
$ 257.2
256.4 to 257.2
General Fund – increase due to tax revenue
Utilities Enterprise Operating Funds – increases in rates 22.9 to 22.97
Special Revs – seeing a drop as a result of the conclusion of Martinez Dam projects.
Capital Imp Fund – increases as SPC authorized budget moves into the next segment;; additionally the Salitrillo Expansion of 29M has contributed. The GL only represents the remaining dollars available - not previous or unauthorized funding ---- Org Proposed: to Revised 168.8
Note: Dollars in Millions

3. FY 2019/20 Proposed Budget – Summary
Proposed Tax Rate: $ per $100 of property valuation (maintains current tax rate)
Total Revenues: $196,299,864*
* Note: reserves beginning balance = $60.9M
Total Expenditures: $216,970,294
Total Reserves (all funds): $40,231,724
Project balances unused for multiple year projects flow to end of year fund balance and are reassigned in the subsequent year.

4. Proposed Budget – Total Available Funds

5. Proposed Budget – Total Appropriations

6. Proposed Budget – General Fund Key Topics
Key Assumptions
Multi-Year Projects (year 2)
Facilities Planning
Operations and Maintenance
Current and New Service(s)
Key Assumptions
no change in tax rate,
more conservative growth in property values
8% rollback rate for FY20
Multi-Year Projects (year 2) – FY19 tax rate increase was in response to multi year projects
5 projects are moving into year 2
Facilities Planning – pending actions related to potential property acquisition and improvements
Primarily the review and renovations as proposed for the Guenther locations (HVAC)
Expected investment in FY20 is nearly $1.0M
Operations and Maintenance – new Escondido budget, year three of SPC
San Pedro Creek Operations and Maintenance (O&M)
$749,000 FY19
$1.1M FY22 (est.) when next phase is online
Escondido Creek Parkway O&M
3 FTE for last quarter
Approximately $120,000 cost

7. Proposed Budget – Taxable Valuations
Proposed Budget Growth
Collection Factor for Values Under Protest
75% of value that are currently under protest; taking us from the published 9% down to a next 6.5% impact to our proposed budget
In Bexar County that number is $20Billion

8. Tax Revenue – Growth History
Tax Revenue grew sharply as a result in the change in tax rate. The growth in percent change is consistent with the amount increase in the rate.
The estimate for 2019 is just slightly lower than our amended tax revenue budget by about $250k.
This budget is built on level the tax rate at the current cents per $100 of property valuation.

9. Current Rate .01858 $35.59 N/A $31.3M Proposed Rate $38.08 $2.49
Tax Rate
Annual Average Tax
Change in Annual Average Tax (from current rate)
Estimated Revenue
Change in Estimated Revenue (from current rate)
Current Rate
.01858
$35.59
N/A
$31.3M
Proposed Rate
$38.08
$2.49
$33.1M
$1.8M
Rollback Rate
.01878
$38.49
$2.90
$33.5M
$2.2M
Rate Cap
.02
$40.99
$5.40
$35.7M
$4.4M
As mentioned, we are proposing at this time to keep the current tax rate for FY20.
This table summarizes the impact at three levels
Proposed Rate
Rollback Rate
Rate Cap

10. Proposed Budget – Proposed New Resources
Category
New Resources (proposed)
Personnel Resources
843,010
Operations Resources
511,788
Capital Resources
782,487
Project Resources
5,249,160
Total
$ 7,386,445
NEW RESOURCES
FY20
Personnel (new): 269,010,
Performance Pay: 574,000
Personnel
Park Technicians (3)
Molecular Biologist (1)
Limited Term Employees (2)
O&M Responsibilities
Facility Operations and Improvements
Straus Medina Property
Capital and Equipment
Capital: Straus Medina, HVAC, fleet and equipment replacement schedules
Projects: Floodplain mapping $1.0M, Predictive Modeling $1.35, Site Scale Modeling, Rebate Program (11 in total receiving funding at this time)
of the 5.2M:
FY19 Detail
Personnel: 794,618 (9 FTE, 2 LTE)
Performance Pay: 546,339 (GF only)
Operations: 1,890,591 (computer refresh (245k) ; year 1 payroll services (150k), IT network investments (100k), incremental increase in SPC O&M (223K), media campaigns and special events (415k)
Capital: 1,003,605
FY FY18 FY AVG
O&M ,377, ,722, ,688, ,929,827
PROJECTS ,664, ,917, ,175, ,585,835
TTL ,041, ,640, ,864, ,515,662
FY20:
Accelerated: 3.1M
HVAC: 1M
Straus Medina: 400K
Rebates: 436K
Sub TTL projects : 4.936M (3 year average) =
Performance / Market 560K (or 3% of personnel budget)
$7.8 does not include:
Deferred Euclid payment that was deferred: 280,000
Performance Pay and promotions: $600,000
Assumes the availability of $2M carry forward and/or growth in values

11. Proposed Budget – Project Funding
Total Authorized Projects – 61
SARA Project Fund – 38
14 proposed new funding
Utilities – 10
9 proposed new funding
Other Collaborative Projects – 13
3 with proposed new funding

12. SARA Projects Fund – Multi-Year Funding Summary
Task
FY19
FY20
FY21
Total Investment
Floodplain Mapping
2,200,000
1,000,000
4,200,000
Predictive Flood Modeling
500,000
1,350,000
900,000
2,750,000
Watershed Master Plans*
90,000 -
CoSA Bond LID Match
335,000
350,000
685,000
LID – Development Incentives
450,000
400,000
850,000
Escondido Creek Parkway
3,047,705
6,287,705
3,085,000
2,250,000
11,622,705
Watershed Master Plans - current project budget is $140,000. $25K has been spent and the rest is allocated to current FY deliverables. No additional funds are being requested at this time. Holding off until FY21.
Current schedule has the projects we accelerated in FY19 completed by end of FY21.
IN our fourth year; average a little over 400,000 per year (436,250)
Budgets
FY 2015/16 $350,000 4 Projects
FY 2016/17 $520,000 8 Projects
FY 2017/18 $425,000 6 Projects
FY 2018/19 $450,000
Notes: cost figures are rough order of magnitude based on estimates;
* Watershed Master Plans: $50,000 budgeted in FY18; FY21 TBD in FY20

13. April 8,2019