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HomeMy WebLinkAboutPreliminary Operating Budget FY07-08PRELIMINARY ANNUAL OPERATING BUDGET F I S C A L Y E A R E N D I N G S E P T E M B E R 3 0, 2 0 0 8 T H E C I T Y O F 4 201 N. Ector Drive Euless, TX 76039 Phone: 817-685-1444 Fax: 817-685-1459 www.euiess.org &1 c,k iY400 . PRELIMINARY ANNUAL OPERATING BUDGET F I S C A L Y E A R E N D I N G S E P T E M B E R 3 0, 2 0 0 8 i CITY OFFICIALS F Y 2 0 0 7- 2 0 0 8 Tim Stinneford, Council Member — Place One Leon Hogg, Council Member — Place Two, Mayor Pro Tern Linda Martin, Council Member — Place Three Charlie Miller, Council Member — Place Four Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six Gary McKamie, City Manager Loretta Getchell, Deputy City Manager �J TABLE OF CONTENTS PRELIMINARY OPERATING BUDGET FY2008 City Officials Table of Contents TAB 1 LETTER AND SUMMARY Letter..........................................................................................................1-1...1-5 Executive Summary, General Fund.............................................................1-6 Executive Summary, Water & Sewer Fund - Fund Balance Summary, Operating Funds..................................................1-8...1-11 Where Does the Money Come From?..........................................................1-12 Where Does the Money Go?........................................................................1-13 General Fund Revenue Sources1-14 General Fund Expenditures.........................................................................1-15 Tax Rate Scenarios......................................................................................1-16 Water & Sewer Revenue Sources................................................................1-17 Water & Sewer Expenditures.......................................................................1-18 TRA Pass through Projection - ..1-20 TAB 2 GENERAL FUND REVENUE AND EXPENDITURES Revenue Sources, General Fund.................................................................2-1 Revenue Assumptions, General Fund.........................................................2-2 Revenue Trends - Multi -Year Analysis.........................................................2-3 Expenditures................................................................................................ 2-4 Property Taxes, Proposed Fund Distribution................................................2-5 Property Tax Revenues...............................................................................2-6 Sales Tax, Summary of Revenues...............................................................2-7 Additional Sales Tax, Summary of Revenues..............................................2-8 Franchise Fee Summary ..............................................................................2-9 Municipal Court, Revenues..........................................................................2-10 Municipal Court, Case Volume Analysis......................................................2-11 Development Revenue Summary ................................................................2-12 Intermedix Ambulance Revenue.........................................................2-13 Betterment Fund Expenditures.....................................................................2-14 Betterment Fund Contributions....................................................................2-15 TAB 3 WATER AND SEWER, REVENUE AND EXPENDITURES RevenueSources.........................................................................................3-1 Water and Sewer Revenue Assumptions..................................................... 3-2 Expenditures................................................................................................3-3 WaterRate Impact....................................................................................... 3-4 Wastewater Rate Impact ............ .................................................................. 3-5 UtilityRate History ........................................................................................3-6 TRA Pass Through Projections.................................................................... 3-7... 3-8 0M TAB 4OTHER FUNDS, REVENUE AND EXPENDITURES All Other Enterprise Operating Funds..........................................................4-1 Special Revenue Operating Funds..............................................................4-2 Short -Term Motor Vehicle Rental Tax..........................................................4-3 Sales Tax Summary — EDC and CCPD....................................................... 4-4... 4-5 Internal Service Operating Funds.................................................................4-6 Insurance and Benefits, FY2008..................................................................4-7 Risk Management and Workers Comp, FY2008..........................................4-8 Debt Service Operating Funds...........................................................4-9 TAB SSUPPLEMENTAL, CAPITAL AND FLEET Capital Requests by Fund............................................................................ 5-1... 5-2 Supplemental Requests by Fund.................................................................5-3 Capital and Supplemental Requests by Department .................................... 5-4... 5-5 Multi -Year Street Overlay Plan.....................................................................5-6...5-7 Multi -Year Sidewalk Plan.............................................................................5-8...5-9 Multi -Year Street Light Plan.........................................................................5-10...5-11 Multi -Year Traffic Signal Plan.......................................................................5-12...5-13 Fleet Projected Equipment Replacement Fund.....................................................5-14 FleetTransfers............................................................................................. 5-15 Estimated Unit Replacements......................................................................5-16 TAB 6DEBT Debt Service, General Obligation Bonds ...................................................... 6-1... 6-13 Golf/Softball G.O. Bonds, Composition of Debt Service ............................... 6-14... 6-16 Debt Service, Water and Sewer...................................................................6-17...6-20 Sales Tax Revenue Bonds...........................................................................6-21...6-24 Debt Service, Drainage Utility System......................................................... 6-25... 6-26 TAB 7PERSONNEL AND INSURANCE Personnel Counts.........................................................................................7-1 PersonnelCounts by Fund...........................................................................7-2 ProposedPay Plan......................................................................................7-3...7-9 Insurance Insurance Financial Report ..........................................................................7-10 Medical Plan and Premiums.........................................................................7-11 Schedule of Medical Benefits....................................................................... 7-12... 7-18 DentalBenefits.............................................................................................7-19...7-21 Scott & White Prescription Plan Summary .................................................. 7-22... 7-23 Worker's Compensation/Risk Management Report .....................................7-24 TAB 8 COMPARISON AND HISTORICAL Monthly Service Charges & Key Fiscal Points.............................................8-1 Population Growth in Euless........................................................................ 8-2 EmployeesPer Capita.................................................................................8-3 Expenditures Per Capita, General Fund......................................................8-4 Expenditures Per Capita, All Funds............................................................. 8-5... 8-6 Net Bonded Debt, General Obligation.......................................................... 8-7 Tax Rate Exemption Comparisons...............................................................8-8 TaxRate Impact...........................................................................................8-9 General Fund Government Revenues.........................................................8-10...8-11 Governmental Revenues..............................................................................8-12...8-13 AllFunds Revenues..................................................................................... 8-14... 8-15 Sales Tax Per Capita, General Fund...........................................................8-16 Sales Tax Per Capital, All Funds..................................................................8-17 SalesTax Rates...........................................................................................8-18 Trinity Waste Disposal Company Statistics .................................................. 8-19 Drainage Utility Charge, Residential Comparison........................................8-20 Comparative Rates, Water and Sewer — Other Cities .................................. 8-21 ComparativeWater Bills...............................................................................8-22...8-29 TAB 9 WATER UTILITIES STATUS AND ANALYSIS Memo..........................................................................................................9-1 ... 9-2 Rainfall, Monthly Water Report ....................................................................9-3 Rainfall Comparison Graph.......................................................................... 9-4 Comparison of Rainfall to Water Sales Table & Graph................................9-5 Water Produced Table & Graph................................................................... 9-6 ... 9-7 Water Purchased Table & Graph.................................................................9-8 ... 9-9 Water Consumed Table & Graph................................................................. 9-10 ... 9-11 Water Billed Table & Graph..........................................................................9-12 ... 9-13 FY Water Billing Efficiency Table & Graph ................................................... 9-14 ... 9-15 Water Revenue Data and Projections Table & Graph .................................. 9-16 ... 9-17 Wastewater Flow Table & Graph.................................................................9-18 ... 9-19 Wastewater Revenue Data & Projections Table & Graph ............................ 9-20 ... 9-21 TAB 10 MULTI -YEAR FINANCIAL PLAN Letter......... .......... .......... .......... ......... .......... .......... ......... .......... .......... 10-1 ... 10-4 General Fund, Executive Summary ....... .......... .......... ......... .......... .......... 10-5 General Fund Five Year Plan ...... ......... .......... .......... ......... .......... .......... 10-6 ... 10-8 Half Cent Sales Tax Fund .......... ......... .......... .......... ......... .......... .......... 10-9 CCPDFund .......... .......... .......... ......... .......... .......... ......... .......... .......... 10-10 Short Term Motor Vehicle Tax Fund ..... .......... .......... ......... .......... .......... 10-11 Water and Sewer Fund .... .......... ......... .......... .......... ......... .......... .......... 10-12 ... 10-15 DrainageUtility ....... .......... .......... ......... .......... .......... ......... .......... .......... 10-16 Service Center Fund ........ .......... ......... .......... .......... ......... .......... .......... 10-17 GolfCourse Fund .. .......... .......... ......... .......... .......... ......... .......... .......... 10-18 Softball World Fund .......... .......... ......... .......... .......... ......... .......... .......... 10-19 Equipment Replacement .. .......... ......... .......... .......... ......... .......... .......... 10-20 Health Insurance Fund.....................................................................10-21 Other Information Supplemental Requests ... .......... ......... .......... .......... ......... .......... .......... 10-22 ... 10-24 Capital Requests ... .......... .......... ......... .......... .......... ......... .......... .......... 10-25 ... 10-34 Fleet Transfers, Five -Year Plan ... ......... .......... .......... ......... .......... .......... 10-35 Projected Vehicle Replacements Five Year Plan ......... ......... .......... .......... 10-36 ... 10-39 CAPITAL IMPROVEMENTS PROGRAM — under separate cover TABLE OF CONTENTS PRELIMINARY OPERATING BUDGET FY2008 TAB 1 Letter and Summary TAB 2 General Fund Revenue and Expenditures TAB 3 Water and Sewer, Revenue and Expenditures TAB 4 Other Funds, Revenue and Expenditures TAB 5 Supplemental, Capital and Fleet TAB 6 Debt TAB 7 Personnel and Insurance TAB 8 Comparison and Historical TAB 9 Water Utilities Status and Analysis Tab 10 Multi -Year Financial Plan Capital Improvements published under separate cover. LP" L., Letter Executive Summary, General Fund Executive Summary, Water & Sewer Fund Fund Balance Summary, Operating Funds Where Does The Money Come From? Where Does the Money Go? General Fund Revenue Sources General Fund Expenditures Sources Tax Rate Scenarios Water & Sewer Revenue Sources Water & Sewer Expenditure Sources TRA Pass Through Projection T H E ., C I T Y O F ASS Office-, of City Manager July 27, 2007 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One Leon Hogg, Place Two, Mayor Pro Tern Linda Martin, Place Three Charles Miller, Place Four Glenn Porterfield, Place Five Perry Bynum, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2007 and ending September 30, 2008 is submitted for your review. Although this document contains a large volume of data, the majority of the budget discussion will focus on the Summary Section (Section 1) and the Capital and Supplemental Section (Section 5). We encourage you to carefully review the Capital and Supplemental Section, which details the City Manager's recommended programs for FY2008. We would like to extend our thanks to all of the department directors and managers and the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, providing a competitive employee compensation package, maintaining appropriate staffing levels and maintaining reserve levels in accordance with the City's fiscal policies. Request for capital and supplemental items were evaluated and recommendations have been made based upon need and available funds. Highlights of the current budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed at $0.4700 per $100 of assessed valuation, reduced from the current rate of $0.4895. ♦ There are no cuts in programs or services for citizens. ♦ Baseline budget includes a proposed salary plan of 5%. 201 N. Ector Drive, Euless, Texas 7 6039-3595 817/685-1400 • Metro 817/267-4403 • Fax 817/685-1416 www.ci.euless.tx.us 1-1 ♦ The City's baseline contribution for health insurance has been increased significantly to fully fund the City's 75% commitment, without the need for additional one-time transfers. ♦ The General Fund baseline has increased by $785,725 to cover rebates required under current incentive agreements. ♦ Sidewalks, street lighting, and traffic signals have been added to the General Fund baseline. ♦ The water rate is projected to increase by 170 per 1000 gallons due to TRA pass-thru. ♦ The sewer rate is projected to increase by 210 per 1000 gallons due to TRA pass-thru. ♦ The water and sewer operating fund includes a transfer to CIP of $1 million dollars which is a continued effort to cash flow an appropriate level of system infrastructure upgrades. ♦ Recommended supplemental programs include the addition of 3 police officers (CCPD), a part-time utility billing clerk (W&S), a library office tech (EDC), and seasonal field techs for parks maintenance (EDC). GENERALFUND REVENUES The General Fund revenues are proposed at $29,598,899. This represents an increase of 11.6% from the previous year. Although the majority of revenues are expected to remain relatively flat with only slight increases, additional property taxes will be realized from new growth, increased valuations, and a reduction in the I&S portion of the tax rate. Sales tax revenue projections have increased significantly based on current growth plus known development. Additional revenue is also expected from franchise fees and permits. Property Taxes Property valuations as of July 25th, including minimum value of property under protest and incomplete properties provided to the City by the Tarrant County Appraisal District totaled $2,597,021,301 for 2007-08. This represents an increase of $161,249,454 or 6.62% over the 2006 tax roll of $2,435,771,847. The City's proposed tax rate is .47000 per $100 of assessed valuation, which includes .3403410 for maintenance and operations and .1296590 for debt service. Sales Taxes Sales tax projections have been based on current year actual collections through May with increases for expected new businesses located within the Shops at Vineyard Village based on the expected opening dates. EXPENDITURES Proposed general fund expenditures are projected at $29,567,022, which is an increase of 10.9%, excluding capital programs. This increase is primarily attributed to four items; the employee's pay plan, economic development incentive rebates, health insurance funding, and funding of sidewalks, lighting and signalization. Salary and benefits consisting of a pay plan, steps for police/fire/non-exempt employees, and TMRS contributions account for 4.4% of this increase. Rebates associated with existing economic development incentive agreements and our revenue sharing agreement with Dallas/Fort Worth related to the DFW International Airport account for 2.9% of this increase. 1-2 The City's commitment to fund 75% of the employee health plan has been fully funded from baseline in the proposed budget with no one-time funding necessary. This is a great accomplishment and accounts for 2.7% of the increase. Sidewalks, street lighting, and traffic signals have been included in the baseline budget with no one time funding necessary, which is another great accomplishment. This accounts for .7% of the increase leaving only a .2% increase in other line item expenses. No supplemental programs are recommended in the General fund this year. Recommended capital programs include continuation of the city's computer replacement program, replacement of the city's portable radios, fire fighting equipment, the City's matching contribution for the Tarrant County Home Program, street overlay, improvements to Midway Recreation Center, improvements at the Library, land acquisition and design for a new Senior Citizens Center and a redevelopment program. In accordance with the City's fiscal policy, all current expenditures will be paid from current revenues. The budgeted general fund reserve, as provided for in the fiscal policies, is equal to 60 days working capital which equals 16.4% of budgeted general fund expenditures. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detail of recommended capital expenditures can be found in Tab 5. WATER & SEWER FUND The FY2007-08 budget includes proposed revenues of $16,339,828, which is an increase of 6.1 % based on anticipated consumption and a proposed 170 water pass-thru and a 210 sewer pass-thru. Proposed water and sewer baseline expenditures are $16,318,320, which is an increase of 6.2% over prior year. Salary and benefit changes account for 1.7% of this increase, increased TRA payments account for 3.7% of the increase, and additional administrative costs, franchise payments to the General Fund, and baseline increases account for the remaining .8% increase. The transfer to water and sewer capital improvement projects has been maintained at $1,000,000. The FY2007-08 budget includes proposed supplemental funding in the amount of $13,210 to fund a part-time utility billing clerk. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at the maximum requirement of 75 days of working capital. Excess reserves have only been used to fund proposed capital needs. Recommended capital from the water and sewer fund can be found in Tab 5. Water and Sewer Reserve Requirements Water and sewer revenue bond covenants require the City to have on hand reserve amounts sufficient to cover the cost of the average annual debt service requirement. This reserve is in addition to the working capital required by the fiscal policies and is maintained in a separate fund. For the FY2007-08 budget year, the required reserve is $370,871. 1-3 FLEET REPLACEMENT FUND The City established a Fleet Replacement program to accumulate funds for the replacement of existing equipment. Funding is provided annually by the user departments with the FY2007-08 funding based on a depreciation rate of 55%. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. This tax is levied on the rental of a hotel/motel room. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and enhancement of convention centers. Half -Cent Sales Tax Fund Euless citizens approved an additional '/2 cent sales tax in 1993 that is restricted for cultural, recreational, and economic development projects. Sales tax revenue projections have increased significantly based on current growth plus known development. Expenditures have also increased due to additional rebates based on current incentive agreements. The FY2007- 08 proposed budget also includes recommended supplemental programs to fund a full-time library office tech and seasonal field techs for park maintenance. The $250,000 contingency has been maintained as well as the recommended $500,000 fund balance. In addition to the baseline budget, staff is recommending that the Economic Development Corporation provide incentives to partially fund a potential economic development project. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the city limits. In the spring of 2000, the DFW airport opened a consolidated car rental facility within Euless. This fund has been very strong during FY2007 and is projected to level off in 2008. These funds are divided equally among Euless, Dallas, and Fort Worth due to a revenue sharing agreement established in FY98. In FY2007-08, a transfer of $730,020 is budgeted to the general fund for operations, and $193,432 is budgeted to cover debt service for previously issued debt approved from the car rental fund. Recommended capital items include funding for the expansion of the Texas Star Conference Centre, a potential economic development project, and drainage improvements. Staff has maintained the $2,000,000 reserve level approved by Council during FY2001. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program has been updated and will be distributed under a separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating cost and expenditures to date. Unfunded projects are categorized as Priority A, B or C. Priority A items will be requested in the upcoming budget year. Priority B items will be requested within 5 years and Priority C items will be greater than 5 years. We believe this will assist the Council in 1-4 tracking the status of a capital project and assessing the assigned priority. These items have been considered in preparing the multi -year financial plan. As you review the Unfunded Section of the Capital Improvements Document, you will note that all Priority A projects can be accomplished without the need for additional debt issuance GENERAL LONG TERM DEBT The City has issued various types of long-term debt for the acquisition and construction of major capital facilities and equipment. However, the city does not intend to issue any new debt during the upcoming fiscal year. A brief explanation of the various funding sources is provided below: General Obligation Bonds - are issued pursuant to voter authorization for infrastructure and facility projects. Additional information on the debt is included in Tab 6 of this book. Certificates of Obligation - are similar to General Obligation bond debt in their usage but do not require voter authorization and cannot be used for refunding debt. Water and Sewer Revenue Bonds - are issued to provide funds for certain improvements to the water and sewer system as well as to refund prior water and sewer debt issues. These bonds are reported in the Water and Sewer Fund and will be repaid from revenues of this enterprise fund. All projects proposed during the FY2007-08 budget year will be cash flowed from operating transfers. - Sales Tax Revenue Bonds - are used to finance library, park and economic development projects. Sales tax revenue bonds will be repaid from the half -cent sales tax revenue. CLOSING COMMENTS.... This budget recommendation allows for the continuation of current services to our citizens while stressing the importance of compensating our employees properly. It also allows us to address some needed staffing requests. We feel that this is a very fiscally sound budget that meets our City's primary objectives. We look forward to seeing you at the budget worksession on August 3rd. Respectfu bmitt Gary McKamie, City Manager 1-5 EXECUTIVE SUMMARY GENERAL FUND FY 2007 Budgeted Resources $28,680,500 Less Use of Prior Year Reserves ($2,160,788) Net Operating Revenues for FY 2007 $26,519,712 Changes in Revenue Property Taxes $569,832 Sales Tax $2,023,222 Franchise Fees $210,650 Fines & Fees $55,020 License & Permits $122,500 Interest Income $45,000 Transfers $50,600 Other Changes $30,419 Subtotal: $3,107,243 Proposed FY 2008 Operating Revenues $29,626,955 FY 2007 Budgeted Expenditures $28,815,584 Less Capital Expenditures from Reserves ($2,160,788) Net Operating Expenditures for FY 2007 $26,654,796 Changes in Baseline Expenditures Salaries and Benefits $343,737 TMRS $74,512 Increase in City's cost for Health Insurance $713,985 Rebates (DFW, Acme, Beall, Shops @ Vineyard Village) $785,725 Utilities $30,000 Maintenance $78,420 Sidewalks/Lighting/Signals $200,000 Demolition Services ($175,000) Other Changes $98,452 Subtotal Baseline Changes: $2,149,831 FY 2008 Proposed 5% Payplan $762,395 f" Proposed Baseline Budget for FY 2008 $29,567,022 Capital Expenses Carryover $217,908 Proposed Capital Expenditures $2,495,176 Subtotal Capital: $2,713,084 Total Proposed Budget FY 2008 $32,280,106 1-6 EXECUTIVE SUMMARY WATER & SEWER FY 2007 Budgeted Resources $16,381,713 Less Use of Prior Year Reserves ($993,893) Net Operating Revenues for FY 2007 $15,387,820 Changes in Revenue Water Service $595,677 Sewer Service $245,517 Interest Income $50,000 Other Changes $60,814 Subtotal: $952,008 Proposed FY 2008 Operating Revenues $16,339,828 FY 2007 Budgeted Expenditures $16,350,188 Less Capital Expenditures from Reserves ($993,893) Net Operating Expenditures for FY 2007 $15,356,295 Changes in Expenditures Salaries and Benefits $84,397 TMRS $15,671 Increase in City's cost for Health Insurance $33,500 TRA Payments $564,128 Utilities $23,000 G&A/Transfer to General Fund $95,200 Transfer to Service Center $24,048 Other Changes ($2,923) Subtotal Baseline Changes: $837,021 FY 2008 Proposed 5% Payplan $125,004 Proposed Baseline Budget for FY 2008 $16,318,320 Part-time Utility Billing Clerk $13,210 Proposed Operating Budget for FY 2008 $16,331,530 Capital Carryover $163,580 Proposed Capital Expenditures $204,520 Subtotal Capital: $368,100 Total Proposed Budget FY 2008 $16,699,630 1-7 Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 General and Internal Service Funds Insurance & Risk Mgmt &workers Equip. General * Benefits Comp Replace Beg. Bal., FY 07 $9,300,761 $1,872,555 $923,433 $1,647,885 (per audit, FYE 2006) FY07 Estimated Revenues 28,268,025 4,102,288 756,521 933,738 Total Available: 37,568,786 5,974,843 1,679,954 2,581,623 FY07 Estimated Exp. (26,817,527) (4,058,712) (737,990) (1,440,500) Capital Expenditures (1,926,015) 0 0 0 Total Projected Exp.: (28,743,542) (4,058,712) (737,990) (1,440,500) End Bal. FY07 Projected 8,825,244 1,916,131 941,964 1,141,123 FY08 Budgeted Revs. 29,626,955 4,496,306 762,689 630,509 Total Available: 38,452,199 6,412,437 1,704,653 1,771,632 FY08 Budgeted Exp. (29,567,022) (4,345,969) (759,887) (731,065) Capital Expenditures (217,908) 0 0 0 Total Proj'd Exp.: (29,784,930) (4,345,969) (759,887 (731,065) Proj. End. Bal. FY08 8,667,269 2,066,468 944,766 1,040,567 Less: Desig. Res. (310,956) 0 0 0 Adj. End. Balance* 8,356,313 2,066,468 944,766 1,040,567 Recommended Levels per Financial Policy: 4,860,332 1,609,201 600,000 1,040,567 Available for Supplemental: 59,933 150,337 2,802 (100,556) Available for Capital: 3,436,048 306,930 341,964 100,556 Total Available 3,495,981 457,267 344,766 0 1-8 Fund Balance Summary �- Estimated FY06-07 and Budgeted FY07-08 Special Revenue Funds Hotel/ Juvenile Half Cent Motel Case Fund Sales Tax Crime Public Control Police DEA Safety Grants Car Rental Beg. Bal., FY 07 $195,578 $0 $2,002,389 $764,747 $314,588 $67,06a (per audit, FYE 2006) FY07 Estimated Revenues 220 580 48,000 3 557 802 1,638,723 1830 106, 1312442 Total Available: 416,158 48,000 5,560,691 2,403,470 332,888 173,099 15,767,643 FY07 Estimated Exp. (183,275) (47,046) (2,865,816) (1,471,972) (13,300) (106,000) (9,681,923) Capital Expenditures (34,221) 0 (699 623) (24 0 0 (4 4 0 Total Projected Exp.: (217,496) (47,046) (3565,439) (1721,360) (1 (1 0) (10,145 923) End Bal. FY07 Projected 198,662 954 1,995,252 682,110 319,588 67,099 5,621,72701 FY08 Budgeted Revs. 221,250 52.000 4027,903 1 830,825 13.75 92,351 13387 462 Total Available: 419,912 52,954 6,023,155 2,512,935 333,338 159,450 19,009,182 FY08 Budgeted Exp. (217,099) (51,277) (3,171,300) (1,826,066) (8,750) (92,351) (9,590,118) Capital Expenditures 0 0 ( 4) ( 4 7) 0 0 0 Total Proj'd Exp.: (217,099) (51 ) (3349,345) (2209,523) (8,750) (92,351) (9 590118) roj. End. Bal. FY08 202,813 1,677 2,673,810 303,412 324,588 67,099 9,419,064 ess: Desig. Res. (77,299) 0 0 0 0_ 0 g ,dj. End. Balance 125,514 1,677 2,673,810 303,412 324,588 67,099 9,419,064 Recommended ievels per Financial Policy.• 35,688 0 500,000 Available for Supplemental: 4,151 723 856,603 Available for Capital: 85.675 94 1.317 207 Total Available 89,826 1,677 2,173,810 297,595 N/A 0 2,000,000 4,759 5,000 0 3,797,344 11.05g 319.588 67.099 3,621720 5,817 324,588 67,099 7,419,064 1-9 Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 Enterprise Funds Water & Service DrainageRecreation Softball -Texas Star Parks of Sewer Center Utility Classes Arbor Daze World Golf Texas Star System FY07 Estimated Revenues 15036,438 1,162,207 685,000 385,525 23,507 870,594 3,641,580 377,500 Total Available: 20,444,607 1,201,413 1,407,533 686,013 140,654 1,130,286 3,965,000 555,666 FY07 Estimated Exp. (15,771,672) (1,161,395) (647,537) (357.305) (57,413) (954,813) (3,062,580) (296,847) Capital Expenditures (830,313) (16,061) (320,000) (61,694) 0 0 (449,750) (25,300) Total Projected Exp.: (16,601,985) (1,177,456) (967,537) (418,999) (57,413) (954,813) (3,512,330) (322,147) End Bal. FY07 Projected 3,842,622 23,957 439,996 267,014 83,241 175,473 452,670 233,519 FY08 Budgeted Revs. 16,339,828 1,183,672 683,000 386,650 25,500 1,046,604 3,707,900 343,400 Total Available: 20,182,450 1,207,629 1,122,996 653,664 108,741 1,222,077 4,160,570 576,919 FY08 Budgeted Exp. (16,318,320) (1,177,872) (663,608) (379,154) (60,250) (1,046,072) (3,671,397) (311,566) Capital Expenditures (163,580) (20,968) 0 0 0 0 0 0 Total Proj'd Exp.: (16481900) (1,198,840) 663608 379154 60250 (1,046,072) (3,671,397) 311566 Proj. End. Bal. FY08 3,700,550 8,789 459,388 274,510 48,491 176,005 489,173 265,353 Less: Desig. Res. 0 0 0 0 0 (130,951) 0 (32,738) Adj. End. Balance 3,700,550 8,789 459,388 274,510 48,491 45,054 489,173 232,615 Recommended Levels per Financial Policy: 3,353,079 0 136,358 77,908 0 214,946 754,397 64,020 Available for Supplemental: 21,508 5,800 19,392 7,496 (34,750) 532 36,503 31,834 \ v Available for Capital: 325,963 2,989 303,638 189,106 83,241 (170,424) (301,727) 136,761 Total Available 347,471 8,789 323,030 196,602 48,491 (169,892) (265,224) 168,595 V 1-10 Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 Debt Service Funds Stars Half cent Texas Star G.O.Debt W & S Softball Golf course Service Center Sales Tax Debt World Debt Debt Debt Debt * $155 732 52 036 71S Beg Bal., FY 07 $498,198 4138,939 $21,323 $19,445 , (per audit, FYE 2006) FY07 Estimated Revenues Total Available: 3714,717 4,212,915 993,519 1,132,458 927.16_4 948,487 426,974 446,419 35 844 191,576 152,275 2,188,990 FY07 Estimated Exp. (3,709,724) (979,794) (927,164) (426,974) (160,219) (682,438) Capital Expenditures 0 0 0 0 0 0 Total Projected EXP.: (3.709 724) (979,794) (927,164) (426,274) (160,219) (682,438) End Bal. FY07 Projected 503,191 152,664 21,323 19,445 31,357 1,506,552 FY08 Budgeted Revs. Total Available: 3,523,3544 4,026,545 990,55Z 1,143,221 932,716 954,039 411,022 430,467 130,712 162,069 755,238 2,261,790 FY08 Budgeted Exp. (3,543,372) (976,513) (932,716) (430,467) (162,069) (680,238) Capital Expenditures 0 0 0 (680,2381 Total Proj'd Exp.: (3543,372) ((76 1) (932.716) (430�467) (162069) Proj. End. Bal. FY08 483,173 166,708 21,323 0 0 1,581,552 Desig. Res. 0 (81,2931 0 0 0 (604,35 ,ess: 10j. End. Balance* 483,173 85,415 21,323 0 0 977,204 Recommended Levels per Financial Policy: 295,281 0 0 0 0 0 Available for Supplemental: (20,018) 14,044 0 (19,445) (31,357) 1 5 75,000 902,200 Available for Capital: 207,910 71,371 21,323 19,445 0 977,200 Total Available 187,892 85,415 21,323 0 *Gas Well Bonus Money included in the Golf Course Debt total available balance. Where Does The Money Come From? By Fund FY07 08 Insurance **Other 5% 8% Risk/WC �-- Golf General 4% 35% Softball 1% N1� 84 S Fund G.O. Debt�� 4% \\-CCPD Car Rental 3% 15% Estimated Proposed Estimated Proposed Citywide Resources FY06-07 FY07-08 **Other Funds: FY06-07 FY07-08 General $30,194,040 $29,844,863 Hotel/Motel $254,801 $221,250 EDC $4,257,425 $4,205,948 Juvenile Case Fund $48,000 $52,000 CCPD $1,888,111 $2,214,282 DEA Fund $18,300 $13,750 Car Rental $13,588,542 $13,387,462 Police Grants $106,000 $92,351 G.O. Debt $3,714,717 $3,648,354 Star Center Debt Service $993,519 $990,557 W & S Fund $15,866,751 $16,503,408 EDC Debt Service $927,164 $932,716 Softball $954,813 $1,046,604 Service Center $1,178,268 $1,204,640 Golf $4,091,330 $3,707,900 Water & Sewer Debt $426,974 $430,467 Risk/WC $756,521 $762,689 Drainage Utility Fund $1,005,000 $683,000 Insurance $4,102,288 $4,496,306 Recreation Classes $447,219 $386,650 **Other $8,227,615 $7,059,403 Arbor Daze $57,413 $60,250 Softball World Debt Service $164,219 $162,069 Total Resources: $87,642,153 $86,877,219 Golf Course Debt Service $757,438 $755,238 Athletic Complex $402,800 $343,400 Equip. Replacement Fund $1,440,500 $731,065 W&S revenues are generated by user fees from services supplied by the City. The Risk/WC and the Insurance fund are funded by premiums collected from employees and charges to other funds. The General fund generates revenues through sales tax collections, property tax collections, franchise fees, user fees, and fines. The Car rental fund is funded by a 5% fee charged on all short-term motor vehicle rentals within the city. G.O Debt is funded from a percent of property tax collections. Many of the other funds are supported by interfund charges and transfers including the W&S Debt, Equipment Replacement, and Fleet Services. Other funds that are supported by user fees include the Drainage Utility, Recreation Classes, Arbor Daze, Golf, Softball, and Athletic Complex funds. Tax supported other funds include the Hotel/Motel Fund supported by occupancy taxes, 1/20 sales tax fund supported by the 413 economic development sales tax, and the CCPD fund supported by the 1/40 special purpose district sales tax. The DEA fund is supported by proceeds received from the sale of assets seized in connection with drug arrests. 1-12 Where Does The Money Go? By Fund Estimated Proposed Estimated Proposed Citywide Expenditures FY06-07 FY07-08 **Other Funds: FY06-07 FY07-08 General $28,743,542 $29,784,930 Hotel/Motel $217,496 $217,099 EDC $3,565,439 $3,349,345 Juvenile Case Fund $47,046 $51,277 CCPD $1,721,360 $2,209,523 DEA Fund $13,300 $8,750 Car Rental $10,145,923 $9,590,118 Police Grants $106,000 $92,351 G.O. Debt $3,709,724 $3,543,372 Star Center Debt Service $979,794 $976,513 W & S Fund $16,601,985 $16,481,900 EDC Debt Service $927,164 $932,716 Softball $954,813 $1,046,072 Service Center $1,177,456 $1,198,840 Golf $3,512,330 $3,671,397 Water & Sewer Debt $426,974 $430,467 Risk/WC $737,990 $759,887 Drainage Utility Fund $967,537 $663,608 Insurance $4,058,712 $4,345,969 Recreation Classes $418,999 $379,154 **Other $7,944,483 $6,895,963 Arbor Daze $57,413 $60,250 Softball World Debt Service $160,219 $162,069 Total Expenditures: $81,696,301 $81,678,476 Golf Course Debt Service $682,438 $680,238 Athletic Complex $322,147 $311,566 Equip. Replacement Fund $1,440,500 $731,065 Funds generated from property taxes, sales taxes, franchise fees, grants, and service fees are divided among these funds to support City services and operations. Streets, water lines, and buildings are some examples of capital items being paid for through debt. Internal service funds such as Insurance and Risk/WC have been instrumental in protecting the employees of the City. Each fund is setup to track expenditures and to maintain a high level of accountability. 1-13 I- General Fund Revenues FY07-08 Property Taxes Sales & Uses Taxes 30% 33% Miscellaneous 2"/° Licenses/Permits Transfers 3'/0 5% Interest Franchise Fees 2% o Fines & Fees 12 /o 13% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY07* FY07* Revenues FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Property Taxes $7,682,041 $8,172,122 $8,172,122 $8,661,954 $489,832 6% Prior Year Taxes $93,558 $75,000 $155,000 $140,000 ($15,000) -10% Penalties & Interest $81,436 $70,000 $100,000 $85,000 ($15,000) -15% Sales Tax $6,199,679 $6,076,425 $6,906,603 $7,695,003 $788,400 11% Additional Sales Tax $1,549,920 $1,519,106 $1,726,650 $1,923,750 $197,100 11% /fixed Drink Tax $85,659 $82,500 $82,500 $82,500 $0 0% TXU Electric $2,045,501 $1,500,000 $1,730,000 $1,600,000 ($130,000) -8% TXU Gas $399,624 $275,000 $325,000 $300,000 ($25,000) -8% Telephone Franchise $416,533 $425,000 $405,000 $405,000 $0 0% Sanitation Service $130,318 $130,000 $137,000 $137,000 $0 0% Recycling Franchise Fee $11,053 $10,200 $11,250 $11,250 $0 0% Cable Franchise Fee $295,858 $245,000 $295,000 $295,000 $0 0% W&S Franchise Tax $817,817 $769,391 $742,372 $816,991 $74,619 10% Swimming Pools $15,594 $15,000 $15,000 $15,000 $0 0% Municipal Court $3,053,890 $2,930,980 $3,086,500 $3,006,500 ($80,000) -3% Library Fees $48,506 $47,000 $46,500 $46,500 $0 0% Ambulance Fees $788,007 $780,000 $725,000 $725,000 $0 0% Jail Revenue $181,128 $140,000 $175,000 $175,000 $0 0% Contractor Regulatory License $55,800 $41,000 $47,500 $47,500 $0 $0 0% 0% Other Permits $25,394 $30,000 $33,500 $33,500 Fire Permits $26,671 $32,000 $35,000 $35,000 $0 0% Health Permits $70,735 $67,000 $70,000 $70,000 $0 0% Minimum Housing $90,913 $91,000 $91,000 $91,000 $0 0% Misc. Permits and Fees $71,455 $58,500 $65,000 $65,000 $0 0% Building Permits $517,061 $400,000 $500,000 $500,000 $0 0% Interest Income $416,206 $405,000 $427,500 $450,000 $22,500 5% Miscellaneous $336,580 $20,500 $51,755 $18,000 ($33,755) -65% Auto Theft Task Force Grant $65,772 $65,722 $65,722 $73,706 $7,984 12% School Resource Officers $242,860 $250,146 $252,576 $265,205 $12,629 5% Alarm Revenue $32,485 $40,000 $40,000 $40,000 $0 0% Tower Lease $173,036 $204,709 $224,583 $214,585 ($9,998) -4% Setterment Contributions $21,574 $21,000 $21,000 $21,000 $0 0% transfers $1,582,731 $1,530,411 $1,506,392 $1,581,011 $74,619 5% TOTAL REVENUES $27,625,395 $26,519,712 $28,268,025 $29,626,955 $1,358,930 5% Use of Prior Year Reserves $0 $2,160,788 $1,926,015 $217,908 $1,708,107 -89% TOTAL RESOURCES $27,625,395 $28,680,500 $30,194,040 $29,844,863 ($349,177) -1% 1-14 General Fund Expenditures Non -Depart Finance FY07-08 17°'° 6%s, Development -: Public Works 3% w�`J 5% Community SNc. 8% Fire 5 23% Admin. 7% Police 31% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY07* FY07* Expenditures FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 City Council $37,761 $49,375 $49,375 $49,375 $0 0% Administration $266,562 $296,070 $296,070 $293,316 ($2,754) -1% City Secretary $271,571 $294,710 $294,710 $307,674 $12,964 4% Communications/Marketing $11,982 $17,273 $17,273 $17,273 $0 0% Facility Maintenance $690,178 $702,272 $702,272 $753,745 $51,473 7% $669,677 $738,077 $738,077 $745,174 $7,097 1% -Library Total - Admin. $1,947,731 $2,097,777 $2,097,777 $2,166,557 $68,780 3% Finance/Budget $212,400 $237,580 $237,580 $223,398 ($14,182) -6% Municipal Court $576,471 $709,824 $709,824 $678,024 ($31,800) 4% Accounting $232,441 $281,783 $281,783 $297,885 $16,102 6% Information Services $222,947 $281,914 $281,914 $293,936 $12,022 4% Personnel $237,640 $315,601 $315,601 $303,996 ($11,605) -4% Purchasinq $61,260 $68,451 $68,451 $71,319 $2,868 4% Total - Finance $1,543,159 $1,895,153 $1,895,153 $1,868,558 ($26,595) -1% Police Administration $384,870 $424,813 $424,813 $479,741 $54,928 13% Police Patrol $4,038,754 $4,260,805 $4,260,805 $4,281,056 $20,251 0% Police CID $1,271,936 $1,369,147 $1,369,147 $1,398,118 $28,971 2% Police Service $1,408,788 $1,644,067 $1,644,067 $1,727,465 $83,398 5% Police Detention $995,645 $1,078,952 $1,078,952 $1,102,756 $23,804 2% Emerqency Management $3,004 $16,030 $16,030 $21,446 $5,416 34% Total -Police $8,102,997 $8,793,814 $8,793,814 $9,010,682 $216,768 2% Fire Marshal/Education $301,979 $368,234 $370,306 $419,943 $49,637 13% Fire Administration $365,110 $394,023 $394,023 $399,499 $5,476 1% EMS/Suppression $4,926,892 $5,802,308 $5,808,308 $5,986,917 $178,609 3% Total -Fire $5,593,981 $6,564,565 $6,572,637 $6,806,369 $233,722 4% Planning & Development $287,635 $321,105 $321,105 $328,901 $7,796 2% Inspection Services $480,180 $535,731 $535,731 $532,837 ($2,894) -1% Environmental Health $101,938 $126,233 $126,233 $129,515 $3,282 3% Total -Development $869,753 $983,069 $983,069 $991,253 $8,184 1% Leisure Services $568,074 $584,494 $584,494 $619,317 $34,823 6% Parks $1,231,630 $1,345,036 $1,345,036 $1,366,499 $21,463 2% Swimming Pools $82,235 $89,126 $89,126 $104,940 $15,814 18% Projects/Special Events $93,490 $100,211 $100,211 $107,228 $7,017 7% Recreation Admin. $81,092 $64,984 $64,984 $66,031 $1,047 2% Total -Community Services $2,056,521 $2,183,851 $2,183,851 $2,264,015 $80,164 4% Street Maintenance $656,964 $738,198 $738,198 $946,401 $208,203 28% Animal Control $236,214 $253,885 $253,885 $262,769 $8,884 3% City Engineer $130,074 $153,591 $153,591 $155,262 $1,671 1% Total - Public Works $1,023,252 $1,145,674 $1,145,674 $1,364,432 $218,758 19% Legal Services $102,151 $105,000 $105,000 $105,000 $0 0% Non -Departmental $2,995,258 $2,863,893 $3,018,552 $4,968,266 $1,949,714 65% Betterment $22,404 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,119,813 $2,990,893 $3,145,552 $5,095,266 $1,949,714 62% Total Operating $24,257,207 $26,654,796 $26,817,527 $29,567,022 $2,749,495 10% One -Time Capital Purchases $660,759 $2,160,788 $1,926,015 $217,908 $1,708,107 -89% Total Expenditures $24,917,966 $28,815,584 $28,743,542 $29,784,930 $1,041,388 4% U s Fiscal Year 2007-08 Revenue at Revenue at Revenue at Fiscal Year 2006-07 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.489500 0.470116 0.470000 0.486497 Debt Tax Rate 0.146273 0.129659 0.129659 0.129659 M & O Tax Rate 0.343227 0.340457 0.340341 0.356838 Assessed Valuation (a) $2,435,771,847 $2,597,021,301 $2,597,021,301 $2,597,021,301 Total Debt $4,689,518 $4,519,885 $4,519,885 $4,519,885 Debt Paid by other Sources ($1,275,031) ($1,294,945) ($1,294,945) ($1,294,945) Taxable Debt Service $3,414,487 $3,224,940 $3,224,940 $3,224,940 Debt Revenue $3,414,480 $3,224,922 $3,224,922 $3,224,922 Increase (Decrease) in Debt Revenue $189,557 ($189,557) ($189,557) M&O Revenue $8,172,122 $8,664,906 $8,661,954 $9,081,816 Prior Year M&O Revenue $7,682,041 $8,172,122 $8,172,122 $8,172,122 Increase (Decrease) in M&O Revenue $490,081 $492,784 $489,832 1 $909,694 Total Increase in Tax Revenue $490,081 $303,227 $300,275 1 $720,137 NOTES: a). Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. Note: Under these circumstances each penny of tax equals approximately $254,508 ($2,597,021,301*.01*.9800/100 = $254,508). M&O = Maintenance and Operations Water & Sewer Revenues The above graph shows the sources of revenues in the Water & Sewer Fund which are generated by services provided to the citizens of Euless by the Recycling, Public Works, Inspections,and Water Departments. The "Other" amount of $310,279 represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the chart below. $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY07* FY07* Revenues FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Interest Income $269,649 $225,000 $237,500 $275,000 $37,500 16% Sanitation $113,930 $121,000 $125,000 $125,000 $0 0% Water Service $9,982,157 $9,244,532 $8,863,034 $9,840,209 $977,175 11% Sewer Service $5,116,248 $5,068,823 $4,805,439 $5,314,340 $508,901 11 % New Meters' $46,417 $52,000 $52,000 $52,000 $0 0% Reconnect Fees" $122,639 $117,000 $117,000 $117,000 $0 0% Inspection Fees^ $95,662 $25,000 $100,000 $70,000 ($30,000) -30% W/S Miscellaneous" $64,791 $25,000 $217,000 $25,000 ($192,000) -88% Penalties $279,559 $245,000 $255,000 $255,000 $0 0% Initiations/Transfer Fees^ $33,225 $34,000 $34,000 $34,000 $0 0% Recycling Fees $209,508 $220,000 $220,000 $220,000 $0 0% Contributed Capital $288,747 $0 $0 $0 $0 0% Transfers^ $222,070 $10,465 $10,465 $12,279 $1,814 1706 TOTAL REVENUES $16,844,602 $15,387,820 $15,036,438 $16,339,828 $1,303,390 9% Use of Prior Year Fund Balance $0 $993,893 $830,313 $163,580 $666,733 -80% TOTAL RESOURCES $16,844,602 $16,381,713 $15,866,751 $16,503,408 $636,657 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Sewer revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. 1-17 RM Water & Sewer Expenditures Non -Depart. FY07-08 39% c; Finance Public Works - 4 Water Production 34 Sewer & Treatment 14% Water Distribution 4% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Sewer Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Non -departmental includes capital expenditures. $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY07* FY07* Expenditures FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Water Office $305,560 $323,926 $323,926 $333,709 $9,783 3% GIS $336,998 $419,917 $419,917 $442,371 $22,454 5% Total -Finance $642,558 $743,843 $743,843 $776,080 $32,237 4% City Engineer $413,546 $532,044 $532,044 $543,621 $11,577 2% Water Production $5,580,763 $5,114,116 $5,464,033 $5,559,518 $95,485 2% Water Distribution $533,906 $587,708 $587,708 $604,698 $16,990 3% Sewer & Treatment $2,015,991 $2,151,644 $2,290,968 $2,268,654 ($22,314) -1% Meter Reading $45,733 $57,575 $57,575 $58,047 $472 1% Total -Public Works $8,589,939 $8,443,087 $8,932,328 $9,034,538 $102,210 1% Recycling $82,051 $95,551 $95,551 $96,359 $808 1% Legal Services $57,151 $75,000 $75,000 $75,000 $0 0% Non -Departmental $7,532,954 $5,998,814 $5,924,950 $6,336,343 $411,393 7% Total -Non Departmental $7,672,156 $6,169,365 $6,095,501 $6,507,702 $412,201 7% One -Time Capital Purchases $316,997 $993,893 $830,313 $163,580 $666,733 -80% Total Expenditures $17,221,650 $16,350,188 $16,601,985 $16,481,900 ($120,085) -1% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and sewer utility system. 1-18 WATER AND SEWER FUND IMPACT OF RATE INCREASE FOR INCREASED WATER COST - REVISED BASED ON NEW PROJECTIONS Current Consumption Rate ($2.80) Average Average Three Monthly Monthly Year Usage Usage FY 2005 FY 2006 FY 2007 Average 8,000 Gal 10,000 Gal Water Billed (1000 gallons) 2,413,370 2,986,380 2,600,718 2,666,822 8,000 10,000 Proposed Rate Increase* 0.17 0.17 0.17 Additional Annual Revenue Projected $453,360 Additional Monthly Cost for Average Customers * TRA pass through $1.36 $1.70 ( C C WATER AND SEWER FUND IMPACT OF RATE INCREASE FOR INCREASED SEWER COST - REVISED BASED ON NEW PROJECTIONS Current Consumption Rate ($2.00) FY 2005 FY 2006 Sewer Billed (1000 gallons) 1,581,643 1,731,440 Proposed Rate Increase* o Additional Annual Revenue Projected Additional Monthly Cost for Average Customers * TRA pass through Three Year FY 2007 Average 1,650,998 1,654,694 0.21 $347,486 Average Average Monthly Monthly Usage Usage 8,000 Gal 10,000 Gal 8,000 10,000 0.21 0.21 $1.68 $2.10 r"ti 3 }s' Revenue Sources, General Fund Revenue Assumptions, General Fund Revenue Trends, Multi -Year Analysis Expenditures Property Taxes, Proposed Fund Distribution Property Tax Revenues Sales Tax, Summary of Revenues Additional Sales Tax, Summary of Revenues Franchise Fee Summary Municipal Court, Revenues Municipal Court, Case Volume Analysis Development Revenue Summary Intermedix Ambulance Revenue Betterment Fund Expenditures '`- Betterment Fund Contributions -(REVISED) L General Fund Revenues FY07-08 Property Taxes 30% Miscellaneous 2% Transfers 5% Interest 2% Fines & Fees 13% Sales & Uses Taxes 33% V Licenses/Permits 3% IL,> Franchise Fees 12% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY07* FY07* Revenues FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Property Taxes $7,682,041 $8,172,122 $8,172,122 $8,661,954 $489,832 6% Prior Year Taxes $93,558 $75,000 $155,000 $140,000 ($15,000) -10% Penalties & Interest $81,436 $70,000 $100,000 $85,000 ($15,000) -15% Sales Tax $6,199,679 $6,076,425 $6,906,603 $7,695,003 $788,400 11% Additional Sales Tax $1,549,920 $1,519,106 $1,726,650 $1,923,750 $197,100 11% "fixed Drink Tax $85,659 $82,500 $82,500 $82,500 $0 0% XU Electric $2,045,501 $1,500,000 $1,730,000 $1,600,000 ($130,000) -8% TXU Gas $399,624 $275,000 $325,000 $300,000 ($25,000) -8% Telephone Franchise $416,533 $425,000 $405,000 $405,000 $0 0% Sanitation Service $130,318 $130,000 $137,000 $137,000 $0 0% Recycling Franchise Fee $11,053 $10,200 $11,250 $11,250 $0 0% Cable Franchise Fee $295,858 $245,000 $295,000 $295,000 $0 0% W&S Franchise Tax $817,817 $769,391 $742,372 $816,991 $74,619 10% Swimming Pools $15,594 $15,000 $15,000 $15,000 $0 0% Municipal Court $3,053,890 $2,930,980 $3,086,500 $3,006,500 ($80,000) -3% Library Fees $48,506 $47,000 $46,500 $46,500 $0 0% Ambulance Fees $788,007 $780,000 $725,000 $725,000 $0 0% Jail Revenue $181,128 $140,000 $175,000 $175,000 $0 0% Contractor Regulatory License $55,800 $41,000 $47,500 $47,500 $0 0% Other Permits $25,394 $30,000 $33,500 $33,500 $0 0% Fire Permits $26,671 $32,000 $35,000 $35,000 $0 0% Health Permits $70,735 $67,000 $70,000 $70,000 $0 0% Minimum Housing $90,913 $91,000 $91,000 $91,000 $0 0% Misc. Permits and Fees $71,455 $58,500 $65,000 $65,000 $0 0% Building Permits $517,061 $400,000 $500,000 $500,000 $0 0% Interest Income $416,206 $405,000 $427,500 $450,000 $22,500 5% Miscellaneous $336,580 $20,500 $51,755 $18,000 ($33,755) -65% Auto Theft Task Force Grant $65,772 $65,722 $65,722 $73,706 $7,984 12% School Resource Officers $242,860 $250,146 $252,576 $265,205 $12,629 5% Alarm Revenue $32,485 $40,000 $40,000 $40,000 $0 0% Tower Lease $173,036 $204,709 $224,583 $214,585 ($9,998) -4% Betterment Contributions $21,574 $21,000 $21,000 $21,000 $0 0% ransfers $1,582,731 $1,530,411 $1,506,392 $1,581,011 $74,619 5% ' TOTAL REVENUES $27,625,395 $26,519,712 $28,268,025 $29,626,955 $1,358,930 5% Use of Prior Year Reserves $0 $2,160,788 $1,926,015 $217,908 $1,708,107 -89% TOTAL RESOURCES $27,625,395 $28,680,500 $30,194,040 $29,844,863 ($349,177) -1% 2-1 General Fund FY 08 Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on a proposed tax rate of .47000 Prior Year Taxes Based on three-year average collections. Penalties & Interest Based on three-year average collections. Sales Tax Projected flat with adjustments for known development Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY07 estimates. TU Electric Based on three-year average collections. Atmos Gas Based on three-year average collections. Telephone Access Line Fees Projected to remain flat with FY07 estimates. Sanitation Services Based on 5% of estimated monthly billings plus average monthly collections from direct billings. Recycling Franchise Fee Based on 5% of estimated monthly billings. Cable Franchise Fee Projected to remain flat with FY07 estimates Water & Sewer Franchise Tax Based on 5% of projected gross receipts. Swimming Pools Projected to remain flat with FY07 estimates. Municipal Court Based on three-year average collections Library Fees Projected to remain flat with FY07 estimates. Ambulance Fees Projected to remain flat with FY07 estimates Jail Revenue Projected to remain flat with FY07 estimates Contractors Regulatory License Projected to remain flat with FY07 estimates Other Permits Projected to remain flat with FY07 estimates Fire Permits Projected to remain flat with FY07 estimates Health Permits Projected to remain flat with FY07 estimates Minimum Housing Projected to remain flat with FY07 estimates Miscellaneous Permits and Fees Projected to remain flat with FY07 estimates Building Permits Projected to remain flat with FY07 estimates Food Handlers License Projected to remain flat with FY07 estimates Interest Income Based on average rate of return of 5%. Miscellaneous Based on three-year average collections. Police Program Reimbursements Projections are based on assigned officers' current salary. School Police Reimbursements Based on $66,301 each for four patrol officers per contract. Alarm Revenue Projected to remain flat with FY07 estimates Tower Lease Revenue Based on actual lease payments. Betterment Contributions Projected to remain flat with FY07 estimates Transfers Based on 5% of water & drainage revenue. 2-2 (REVISED) General Fund Multi -Year Analysis $30,000,000 $25,000,000 $20,000,000 c U) a) $15,000,000 $10,000,000 $5,000,000 w $0 FY2004 FY2005 FY2006 FY2007 FY2008 ■ Property Taxes M Franchise Fees ❑ Sales & Use Taxes ❑ Fines & Fees ❑ Licenses & Permits ■ Interest Income ■ Int'govern./Misc. REVENUE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED % DIFF FY07 SOURCE FY2004 FY2005 FY2006 FY2007 FY2008 TO FY08 Property Taxes $6,434,389 $7,442,282 $7,857,035 $8,427,122 $8,886,954 5.5% Franchise Fees $3,226,468 $3,326,641 $4,116,704 $3,645,622 $3,565,241 -2.2% Sales & Use Taxes $5,883,573 $6,157,831 $7,835,258 $8,715,753 $9,701,253 11.3% Fines & Fees $3,131,822 $3,643,844 $4,071,531 $4,033,000 $3,953,000 -2.0% Licenses & Permits $1,166,815 $911,916 $858,029 $842,000 $842,000 0.0% Interest Income $147,204 $210,303 $416,206 $427,500 $450,000 5.3% Int'govern./Misc. $1,942,431 $2,028,445 $2,470,632 $2,177,028 $2,228,507 2.4% TOTAL $21,932,703 $23,721,262 $27,625,395 $28,268,025 $29,626,955 4.8% ..................................................................................................................................... Revenue::Source::=: Pere...... e:of:Ge:neral. .. ....... .... F:u:nd Revenues Average . PropertyTaxes 29% 31 % 28% 30% 30% 29.45% Franchise Fees 15% 14% 15% 13% 12% 13.92% Sales & Use Taxes 27% 26% 28% 31 % 33% 28.53% Fines & Fees 14% 15% 15% 14% 13% 14.60% Licenses & Permits 5% 4% 3% 3% 3% 3.84% Interest Income 1% 1% 2% 2% 2% 1.17% Int'govern./Misc. 9% 9% 9% 8% 8% 8.49% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. The trend indicates that these sources continue to diversify the revenue stream, therefore making the General fund less dependent on one revenue source. FY08 proposed revenues is a good example of this diversity since there will be less reliance on property taxes due to the 1/40 additional sales tax to lower property taxes. Through the years the trend shows property tax to be the largest source of revenues averaging 29.45% of the total. The sales tax trend is the second highest source on average at 28.53% and fines third at 14.60%. Franchise Fees make up approximately 13.92% of total revenues with other sources varying from 1 % to 9%. 2-3 General Fund Expenditures Non -Depart Finance FY07-08 17% �� 6%Development 3% Public Works 5% i COmmUnlly SNC. x 8% Fire 23% Admin. 7% Police 31% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY07* FY07* Expenditures FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 City Council $37,761 $49,375 $49,375 $49,375 $0 0% Administration $266,562 $296,070 $296,070 $293,316 ($2,754) -1% City Secretary $271,571 $294,710 $294,710 $307,674 $12,964 4% Communications/Marketing $11,982 $17,273 $17,273 $17,273 $0 0% Facility Maintenance $690,178 $702,272 $702,272 $753,745 $51,473 7% Library $669,677 $738,077 $738,077 $745,174 $7,097 1% Total - Admin. $1,947,731 $2,097,777 $2,097,777 $2,166,557 $68,780 3% Finance/Budget $212,400 $237,580 $237,580 $223,398 ($14,182) -6% Municipal Court $576,471 $709,824 $709,824 $678,024 ($31,800) -4% Accounting $232,441 $281,783 $281,783 $297,885 $16,102 6% Information Services $222,947 $281,914 $281,914 $293,936 $12,022 4% Personnel $237,640 $315,601 $315,601 $303,996 ($11,605) 4% Purchasing $61,260 $68,451 $68,451 $71,319 $2,868 4% Total - Finance $1,543,159 $1,895,153 $1,895,153 $1,868,558 ($26,595) -1% Police Administration $384,870 $424,813 $424,813 $479,741 $54,928 13% Police Patrol $4,038,754 $4,260,805 $4,260,805 $4,281,056 $20,251 0% Police CID $1,271,936 $1,369,147 $1,369,147 $1,398,118 $28,971 2% Police Service $1,408,788 $1,644,067 $1,644,067 $1,727,465 $83,398 5% Police Detention $995,645 $1,078,952 $1,078,952 $1,102,756 $23,804 2% Emergency Management $3,004 $16,030 $16,030 $21,446 $5,416 34% Total -Police $8,102,997 $8,793,814 $8,793,814 $9,010,582 $216,768 2% Fire Marshal/Education $301,979 $368,234 $370,306 $419,943 $49,637 13% Fire Administration $365,110 $394,023 $394,023 $399,499 $5,476 1% EMS/Suppression $4,926,892 $5,802,308 $5,808,308 $5,986,917 $178,609 3% Total -Fire $5,593,981 $6,564,565 $6,572,637 $6,806,359 $233,722 4% Planning & Development $287,635 $321,105 $321,105 $328,901 $7,796 2% Inspection Services $480,180 $535,731 $535,731 $532,837 ($2,894) -1% Environmental Health $101,938 $126,233 $126,233 $129,515 $3,282 3% Total -Development $869,753 $983,069 $983,069 $991,253 $8,184 1% Leisure Services $568,074 $584,494 $584,494 $619,317 $34,823 6% Parks $1,231,630 $1,345,036 $1,345,036 $1,366,499 $21,463 2% Swimming Pools $82,235 $89,126 $89,126 $104,940 $15,814 18% Projects/Special Events $93,490 $100,211 $100,211 $107,228 $7,017 7% Recreation Admin. $81,092 $64,984 $64,984 $66,031 $1,047 2% Total -Community Services $2,056,521 $2,183,851 $2,183,851 $2,264,015 $80,164 4% Street Maintenance $656,964 $738,198 $738,198 $946,401 $208,203 28% Animal Control $236,214 $253,885 $253,885 $262,769 $8,884 3% City Engineer $130,074 $153,591 $153,591 $155,262 $1,671 1% Total - Public Works $1,023,252 $1,145,674 $1,145,674 $1,364,432 $218,758 19% Legal Services $102,151 $105,000 $105,000 $105,000 $0 0% Non -Departmental $2,995,258 $2,863,893 $3,018,552 $4,968,266 $1,949,714 65% Betterment $22,404 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,119,813 $2,990,893 $3,145,552 $5,095,266 $1,949,714 62% Total Operating $24,257,207 $26,654,796 $26,817,627 $29,567,022 $2,749,495 10% One -Time Capital Purchases $660,759 $2,160,788 $1,926,015 $217,908 $1,708,107 -89% Total Expenditures $24,917,966 $28,815,584 $28,743,542 $29,784,930 $1,041,388 4% 2-4 PROPERTY TAXES Estimated Revenues FY07 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,597,021,301 $2,487,233,700 Proposed Tax Rate per $100 Valuation 0.340341 0.129659 Estimated Tax Levy $8,838,728 $3,224,922 Est. Percent of Collection (O&M and I&S) 98.00% 100.00% Estimated Collections $8,661,954 $3,224,922 Proposed Fund Distribution * Additional General Fund Rate Percent $ Amount Sales Tax Total Operating & Maintenance 0.340341 72.41% $8,661,954 $1,923,750 $10,585,704 Debt Service 0.129659 27.59% $3,224,922 $0 $3,224,922 TOTAL 0.470000 100.00% $11,886,876 $1,923,750 $13,810,626 0.600000 0,500000 C o 0,400000 3 m 0 0.300000 d a N C U 0.200000 0.100000 0.000000 011 Ten Year Breakdown of Tax Rate 1999 2000 2001 2002 2003 2004 2005 2006 2007 2006 Fiscal Year Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 1999 0.347530 0.177224 0.524754 2000 0.356440 0.158314 0.514754 2001 0.336374 0.178380 0.514754 2002 0.311966 0.185288 0.497254 2003 0.298479 0.198775 0.497254 2004 0.309241 0.185759 0.495000 2005 0.331396 0.163604 0.495000 2006 0.340321 0.151456 0.491777 2007 0.343227 0.146273 0.489500 2008 0.340341 0.129659 0.470000 From 1999 to 2008 the interest and sinking portion of the tax rate has decreased 27 %, while the operating and maintenance portion of the tax rate has decreased by 2%. The tax rate ratio funding operations and interest & sinking has averaged 66 % and 34%, respectively, from FY99 to FY08. 2-5 Property Tax Revenues YTD Collection Review As of 05/31/07 Revenue FY 07 FY 06 Amount % Type Collections Collections Difference Difference Current Year $11,281,663 $10,608,161 $673,502 6.3% Prior Year $189,043 $135,623 $53,420 39.4% Penalty & Int. $105,312 $70,552 $34,760 49.3% Total $11,576,0187 $10,814,336 $761,682 1 7.0% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Report FY 07 FY 06 Amount % Month Collections Collections Difference Difference PY October $134,737 $127,476 $7,261 5.7% November $318,666 $337,433 ($18,767) -5.6% December $2,025,133 $2,868,543 ($843,410) -29.4% January $4,915,353 $4,527,912 $387,441 8.6% February $3,270,599 $2,609,078 $661,520 25.4% March $563,662 $99,742 $463,920 465.1 % April $37,294 $37,974 ($680) -1.8% May $16,219 $0 $16,219 100.0% June $180,139 July $153,774 August $29,788 September $35,507 TOTAL YTD through May $11,281,663 $10,608,160 $673,503 6.3% Note: Collections do not include Penalties or Interest I Property Tax Monthly Revenues 0FY06 Current Year Collections ❑ FY 07 $6,000,000 $5,000,000 y $4,000,000 N $3,000,000 d $2,000,000 $1,000,000 $0 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT 2-6 N 1 v City of Euless Summary of General Fund Sales Tax Mthly % Over/ 2003-04 % of 2004-05 % of 2005-06 % of 2006-07 % of Change FY07 (Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total (PY) Proj. Budget $6,076,425 Oct $340,792 $340,792 7% $3597755 $359,755 8% $402,349 $402,349 7% $528,551 $528,551 7.15% 31.37% $7,393,161 $1,316,736 Nov $490,878 $831,670 18% $494,625 $854,380 18% $591,991 $994,340 17% $639,216 $1,167,767 17.30% 7.98% $6,749,895 $673,470 Dec $328,143 $1,159,813 25% $367,378 $1,221,758 26% $425,716 $1,420,056 24% $468,489 $1,636,256 24.72% 10.05% $6,618,000 $541,575 Jan $324,051 $1,483,864 32% $332,646 $1,554,404 33% $430,840 $1,850,896 31% $473,883 $2,110,139 31.82% 9.99% $6,630,916 $554,491 Feb $512,335 $1,996,199 43% $460,593 $2,014,997 43% $620,272 $2,471,167 41% $654,079 $2,764,218 41.85% 5.45% $6,605,341 $528,916 Mar $331,322 $2,327,521 50% $272,182 $2,287,179 48% $403,942 $2,875,110 48% $498,682 $3,262,900 48.08% 23.45% $6,785,979 $709,554 Apr $312,994 1 $2,640,516 57% $316,335 $2,603,514 55% $397,655 $3,272,765 54% $536,250 $3,799,149 54.73% 34.85% $6,941,208 $864,783 May $482,760 $3,123,275 68% $478,877 $3,082,391 65% $652,637 $3,925,402 65% $705,533 $4,504,682 65.22% 8.11% $6,906,803 $830,378 Jun $338,451 $3,461,726 75% $364,501 1 $3,446,893 73% $494,479 $4,419,881 73% $546,239 $5,050,921 73.18% 10.47% $6,901,597 $825,172 Jul $350,373 $3,812,100 83% $375,100 $3,821,993 81% $494,721 $4,914,602 82% Aug $451,587 $4,263,687 92% $501,168 $4,323,161 92% $634,539 $5,549,140 92% Se $354,815 $4,618,502 1 100% $396,938 $4,720,098 100% $477,1121 $6,026,252 100% AVG HI LO $800,000 $700,000 $600,000 $500,000 c is $400,000 0 0 $300,000 $200,000 $100,000 $0 $384,875 $512, 335 $312,994 Oct Nov AVG: $393,342 HI: $501,168 LO: $272,182 AVG: $502,188 AVG: $561,213 HI: $652,637 HI: $705,533 LO: $397,655 LO: $468,489 General Sales Tax Revenue Coc Jan Feb Mar Apr May Jun Jul Aug Sep [7 2003-04 ❑ 2004-05 L1 2005-06 ❑ 2006-07 I City of Euless 1/4 ¢ Additional Sales Tax Mthly % 2003-04 % of 2004-05 % of 2005-06 % of 2006-07 % of Change FY07 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total Pr. Yr. Proj. Budaet $_1,519,106 Oct $85 198 $85 198 7% $89 939 $89 939 8% $100 587 $100 587 7% $132 138 $132 138 7.15% 31.37% $1 848 286 $329 180 Nov $122 719 $207 918 18% $123 656 $213,595 18% $147 998 $248 585 17%P$163 $291 942 17.30% 7.98% $1 687 473 $168 367 Dec $82 036 $289 953 25% $91 845 $305 440 26% $106 429 $355 014 24% $409,064 24.72% 10.05% $1 654 498 $135 392 Jan $81 013 $370 966 32% $83161 $388 601 33% $107 710 $462 724 31% $527 535 31.82% 9.99% $1 657 728 $138 622 Feb $128 084 $499 050 43% $115 148 $503 749 43% $155 068 $617 792 41% $691 054 41.85% 5.45% $1,651 335 $132 229 Mar $82 831 $581 880 50% $68 045 $571 794 48% $100 986 $718 777 48% $815,725 48.08% 23.45% $1 696 495 $177389 Apr $78 249 $660 129 57% $79 084 $650878 55% $99 414 $818191 54% $949,787 54.73% 34.85% $1735302 $216196 May $120 690 $780 819 68% $119 719 $770 597 65% $163 159 $981 350 65% $1 126 171 65.22% 8.11 % $1 726 701 $207 595 Jun $84 613 $865 432 75% $91 125 $861 722 73% $123 620 $1,104 970 73% $136 560 $1 262 730 73.18% 10.47% $1 725 399 $206 293 Jul $87 593 $953 025 83% $93 775 $955 497 81 % $123 680 $1 228 650 82% Aug $112 897 $1 065 922 92% $125 292 $1 080 789 92% $158 635 $1 387 285 92% Se $88 704 $1 154 626 100% $99 234 $1 180 023 100% $119 278 $1 506 563 100% AVG: $96,219 AVG: $98,335 AVG: $125,547 HE $128,084 HE $125,292 HI: $163,159 LO: $78,249 LO: $68,045 LO: $99,414 $200,000 $180,000 $160,000 $140, 000 $120,000 A $100,000 6 $80,000 $60,000 $40,000 $20,000 $0 Oct Nov Dec Jan ❑ 2003-04 AVG: $140,303 HI: $176,383 LO: $117,122 1/4 ¢ Additional Sales Tax Revenue Feb Mar I I Apr May Jun Jul Aug n 2004-05 ■ 2005-06 ■ 2006-07 Sep OR Summary of Gross Receipts Revenues As of 05/31 /07 Budget FY 07 Actual FY 07 % Actual/Bud et Budget FY 06 Actual FY 06 Actual/Actual Gross Receipt Taxes TXU Electric $1,500,000 $1,372,293 91.5% $1,485,000 $1,687,314 -18.7% Atmos Energy Gas 275,000 267,663 97.3% 213,000 320,074 -16.4% Telephone 425,000 232,002 54.6% 450,000 242,061 -4.2% Sanitation/Direct Bill 130,000 95,191 73.2% 130,000 84,619 12.5% Recycling Franchise 10,200 7,504 73.6% 10,200 7,314 2.6% Cable TV 245,000 1 159,750 65.2% 230,000 146,185 9.3% W & S Franchise 769,391 1 467,696 60.8% 705,142 480,168 -2.6% Total Franchise Taxes $3,354,591 1 $2,602,099 77.6% $3,223,342 $2,967,735 -12.3% Gross receipts taxes are collected from public utilities for the privilege of providing services within the City's limits. Fees are levied by local governments and passed through to consumers of the utilities in the form of service prices. Gross receipts taxes are 12.3% less than prior year. This is mainly due to lower TXU Electric and Atmos Gas franchise payments. * TXU makes quarterly payments for Electric fees, which is based on kilowatt hours provided to customers within the City of Euless. This source represents 5.66% of the General Fund budgeted revenues. Gas payments are equal to 4% of their gross receipts on a quarterly basis. These receipts represent 1.04% of the General Fund budgeted revenues. Telephone companies make payments based on a fee per number of access lines. This source represents 1.60% of General Fund budgeted revenues. * Allied makes monthly payments which are equal to 5% of gross receipts. These receipts represent .49% of the General Fund budgeted revenues. * Recycling billing fees are levied by the city. Currently, our contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents 0.04% of the General Fund budgeted revenues. * Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents .92% of the General Fund budgeted revenues. * Water and Sewer fees are determined by an ordinance set by City Council. Our current rate is 5% of gross receipts collected for water and sewer utilities. This source represents a steady income level from month to month and is 2.90% of the General Fund revenues. 2-9 N I O Municipal Court Revenues Month MONTHLY FY 04-05 % of Cumulative Total MONTHLY % CHANGE PY MONTHLY FY 05-06 % of MONTHLY % Cumulative Total CHANGE PY MONTHLY Cumulative FY 06-07 MONTHLY % CHANGE PY FYE PROJECTED Budget VARIANCE $2,930,980 October $249,779 $249,779 9% 12.6% $263,598 $263,598 9% 5.5% $344,618 $344,618 30.7% $4,015,417 $1,084,437 November $230,971 $480,750 16% 32.3% $222,193 $485,791 16% -3.8% $204,139 $548,757 -8.1% $3,394,607 $463,627 December $214,804 $695,554 24% 13.8% $177,253 $663,045 22% -17.5% $193,342 $742,099 9.1% $3,263,866 $332,886 January $287,393 $982,947 34% 34.3% $305,820 $968,864 32% 6.4% $294,752 $1,036,851 -3.6% $3,175,368 $244,388 February $291,807 $1,274,754 44% 32.6% $301,798 $1,270,663 42% 3.4% $318,906 $1,355,758 5.7% $3,184,124 $253,144 March $285,942 $1,560,696 53% 17.7% $282,637 $1,553,300 51% -1.2% $335,637 $1,691,395 18.8% $3,247,033 $316,053 April $224,374 $1,785,070 61% 7.7% $338,935 $1,892,235 62% 51.1% $321,939 $2,013,334 -5.0% $3,275,187 $344,207 May $220,282 $2,005,352 69% 10.4% $237,083 $2,129,318 70% 7.6% $278,645 $2,291,979 17.5% $3,316,099 $385,119 June $246,004 $2,251,357 77% 51.7% $250,887 $2,380,205 78% 2.0% July $208,537 $2,459,894 84% 5.9% $250,121 $2,630,326 86% 19.9% August $232,556 $2,692,450 92% 5.2% $232,819 $2,863,145 94% 0.1% September $234,699 $2,927,149 100% 20.6% $190,748 $3,053,892 100% -18.7% Total $2,927,149 $3,053,892 $2,291,979 MUNICIPAL COURT Monthly Revenues ❑ FY 04-05 0FY05-06 a FY 06-07 $400,000 $350,000 $300,000 U) o $250,000 $200,000 a) a $150,000 a) 0� $100,000 $50,000 d $0 OCT NOV DEC JAN FEB MAP. APR MAY JUN JUL AUG SEP MUNICIPAL COURT Case Volume Analysis MONTH OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Total % of Total FY04-05 FY05-06 FY06-07 Monthly % Change Prior Yr City DFW Total 9 Ut DFW Total 9 Ut DFW Total 2,885 413 3,298 3,789 572 4,361 2,963 173 3,136 -28.09% 3,192 301 3,493 3,171 520 3,691 2,325 223 2,548 -30.97% 3,047 388 3,435 3,043 317 3,360 2,980 212 3,192 -5.00% 3,275 428 3,703 3,694 826 4,520 2,957 218 3,175 -29.76% 2,880 200 3,080 3,248 516 3,764 3,395 233 3,628 -3.61% 3,008 357 3,365 4,011 571 4,582 3,235 308 3,543 -22.68% 2,711 237 2,948 3,299 467 3,766 3,450 185 3,635 -3.48% 2,970 327 3,297 3,446 302 3,748 3,243 198 3,441 -8.19% 3,162 536 3,698 3,266 372 3,638 2,603 312 2,915 2,968 282 3,250 4,366 262 4,628 3,297 226 3,523 2,860 307 3,167 3,636 246 3,882 4" 41 27 Im 4 4.$.� 24�ri4 ,m 1 90.1%1 9.9%1 100.0%1 1 88.7%1 11.3%1 100.0%1 1 93.3%1 6.7%1 100.0% Municipal Court DFW Airport 0 City of Euless Monthly Cases Filed -E-FY06Totals 5,000 4,500 4,000 3,500 E 3,000 >° 2,500 2,000 v 1,500 1,000 500 0 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP October November December January February March April May June July August September Total N 1 N FY 04-05 % of MONTHLY YTD Total $54,371 $54,371 6% $44,265 $98,636 11 % $82,608 $181,244 20% $75,704 $256,948 28% $64,714 $321,662 35% $94,428 $416,090 46% $74,218 $490,308 54% $97,891 $588,199 65% $95,079 $683,277 75% $76,589 $759,866 83% $82,201 1 $842,067 92% $69,851 1 $911,918 100% $180,000 $160,000 $140,000 $120,000 U) N $100,000 N (Y $80,000 U), $60,000 $40,000 $20,000 $0 DEVELOPMENT REVENUE SUMMARY FY 05-06 % of MONTHLY YTD Total $56,513 $56,513 7% $61,549 $118,061 14% $75,520 $193,581 23% $75,863 $269,445 31% $46,207 $315,652 37% $53,772 $369,423 43% $47,063 $416,486 49% $87,738 $504,224 59% $73,089 $577,313 67% $63,454 $640,767 75% $169,410 $810,177 1 94% $47,850 $858,028 100% MONTHLY YTD $67,121 $67,121 $53,109 $120,230 $61,661 $181,891 $51,464 $233,355 $102,063 $335,418 $106,068 $441,487 $51,106 $492,593 $73,980 $566,573 91$ 1,918 $858,028 $566,573 Development Monthly Revenues FY 06-07 MONTHLY % FYE BUDGET CHANGE PY PROJECTED VARIANCE $719, 500 18.77% $1,069,774 $350,274 -13.71% $978,435 $258,935 -18.35% $857,243 $137,743 -32.16% $783,341 $63,841 120.88% $930,928 $211,428 97.26% $995,653 $276,153 8.59% $962,974 $243,474 -15.68% $919,263 $199,763 ■ FY 04-05 ❑ FY 05-06 ■ FY 06-07 October November December January February March April May June July August September Yearly Comparisons FY 05-06 MONTH October November December January February March April May June July August September Cumulative FY 06-07 MONTH October November December January February March April May June July August September Cumulative Intermedix Ambulance Revenue MEDICARE MEDICAID INSURANCE PRIVATE PAY TOTAL $ 11,757 $ 1,951 $ 57,830 $ 2,796 $ 74,334 $ 7,591 $ 1,570 $ 56,746 $ 1,235 $ 67,142 $ 7,680 $ 4,725 $ 50,456 $ 1,931 $ 64,793 $ 13,220 $ 4,979 $ 57,523 $ 530 $ 76,251 $ 7,811 $ 5,724 $ 46,619 $ 391 $ 60,545 $ 16,648 $ 5,545 $ 51,593 $ 1,916 $ 75,702 $ 6,166 $ 3,908 $ 71,374 $ 2,657 $ 84,104 $ 8,947 $ 3,768 $ 61,093 $ 8,757 $ 82,565 $ 12,843 $ 2,984 $ 42,350 $ 3,559 $ 61,737 $ 10,637 $ 3,427 $ 53,625 $ 2,788 $ 70,477 $ 11,115 $ 2,031 $ 52,397 $ 2,376 $ 67,919 $ 2,667 $ 1,356 $ 73,124 $ 3,293 $ 80,439 $ 866,007 MEDICARE MEDICAID INSURANCE PRIVATE PAY TOTAL $ 12,803 $ 2,871 $ 56,631 $ 4,691 $ 76,996 $ 10,183 $ 1,968 $ 56,146 $ 2,897 $ 71,194 $ 10,074 $ 1,272 $ 40,697 $ 1,287 $ 53,330 $ 9,323 $ 2,012 $ 45,428 $ 621 $ 57,385 $ 5,208 $ 3,011 $ 49,505 $ 3,090 $ 60,814 $ 13,444 $ 1,995 $ 25,905 $ 2,362 $ 43,706 $ 9,365 $ 3,482 $ 52,974 $ 1,984 $ 67,805 $ 14,938 $ 3,677 $ 62,192 $ 2,328 $ 83,135 $ 514,365 2-13 Betterment Fund Expenditures 2003 2004 2005 2006 2007 TOTAL 1+1=2 Program 4,915 5,695 5,978 5,722 2,318 $24,628 Christmas Festival 6,153 5,288 6,328 6,684 8,064 $32,517 Honorarium 10,024 8,500 9,317 9,998 7,000 $44,839 Total Expenditures $21,092 $19,483 $21,623 $22,404 $17,382 $101,984 Five -Year Expenditures Honorarium 44% =2 Program 24% -hristmas Festival 32% Ul BETTERMENT FUND CITIZEN PARTICIPATION Contributions AVERAGE # OF FISCAL TOTAL MONTHLY % OF MONTHLY TOTAL $ YEAR CUSTOMERS CONTRIBUTORS CONTRIBUTORS CONTRIBUTED 2002 22,586 3,684 16.31 % $22,104 2003 23,208 3,611 15.56% $21,663 2004 23,848 3,519 14.76% $21,114 2005 24,076 3,529 14.66% $21,174 2006 24,504 3,596 14.67% $21, 574 2007 YTD 24,410 3,853 15.78% $17,338 * Year to Date contributions are reported through June 2007 FY07-08 Water & Sewer Revenues Penaltie 2% Interest 2% Sanitai 1% L/0 Recycling r , o, Water 59% The above graph shows the sources of revenues in the Water & Sewer Fund which are generated by services provided to the citizens of Euless by the Recycling, Public Works, Inspections,and Water Departments. The "Other" amount of $310,279 represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the chart below. $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY07* FY07* Revenues FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Interest Income $269,649 $225,000 $237,500 $275,000 $37,500 16% Sanitation $113,930 $121,000 $125,000 $125,000 $0 0% Water Service $9,982,157 $9,244,532 $8,863,034 $9,840,209 $977,175 11% Sewer Service $5,116,248 $5,068,823 $4,805,439 $5,314,340 $508,901 11% New Meters' $46,417 $52,000 $52,000 $52,000 $0 0% Reconnect Fees^ $122,639 $117,000 $117,000 $117,000 $0 0% Inspection Fees" $95,662 $25,000 $100,000 $70,000 ($30,000) -30% W/S Miscellaneous^ $64,791 $25,000 $217,000 $25,000 ($192,000) -88% Penalties $279,559 $245,000 $255,000 $255,000 $0 0% Initiations/Transfer Fees" $33,225 $34,000 $34,000 $34,000 $0 0% Recycling Fees $209,508 $220,000 $220,000 $220,000 $0 0% Contributed Capital $288,747 $0 $0 $0 $0 0% Transfers" $222,070 $10,465 $10,465 $12,279 $1,814 17% TOTAL REVENUES $16,844,602 $15,387,820 $15,036,438 $16,339,828 $1,303,390 9% Use of Prior Year Fund Balance $0 $993,893 $830,313 $163,580 $666,733 -80% TOTAL RESOURCES $16,844,602 $16,381,713 $15,866,751 $16,503,408 $636,657 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Sewer revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. 3-1 Water at Sewer Fund FY 08 Revenue Assumptions Revenue Source Assumptions Interest Income Based on average rate of return of 5%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on 2% growth in volume over a three year average with a proposed 170 TRA pass -through. Sewer Service Based on 2% growth in volume over a three year average with a proposed 210 TRA ass -through. Sale of New Meters Projected to remain flat with FY07 estimates. Reconnect Fees Projected to remain flat with FY07 estimates. Inspection Fees Projected to remain flat with FY07 estimates. Water & Sewer Miscellaneous Projected to remain flat with FY07 budget. Penalties Based on three-year average collections. Initiation & Transfer Fees Based on three-year average collections. Recycling Fees Based on average monthly billings less 5% franchise fee. 3-2 Water & Sewer Expenditures FY07-08 The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Sewer Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Non -departmental includes capital expenditures. $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY07* FY07* Expenditures FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Water Office $305,560 $323,926 $323,926 $333,709 $9,783 3% GIS $336,998 $419,917 $419,917 $442,371 $22,454 5% Total -Finance $642,558 $743,843 $743,843 $776,080 $32,237 4% City Engineer $413,546 $532,044 $532,044 $543,621 $11,577 2% Water Production $5,580,763 $5,114,116 $5,464,033 $5,559,518 $95,485 2% Water Distribution $533,906 $587,708 $587,708 $604,698 $16,990 3% Sewer & Treatment $2,015,991 $2,151,644 $2,290,968 $2,268,654 ($22,314) -1% Meter Reading $45,733 $57,575 $57,575 $58,047 $472 1% Total -Public Works $8,589,939 $8,443,087 $8,932,328 $9,034,538 $102,210 1% Recycling $82,051 $95,551 $95,551 $96,359 $808 1% Legal Services $57,151 $75,000 $75,000 $75,000 $0 0% Non -Departmental $7,532,954 $5,998,814 $5,924,950 $6,336,343 $411,393 7% Total -Non Departmental $7,672,156 $6,169,365 $6,095,501 $6,507,702 $412,201 7% One -Time Capital Purchases $316,997 $993,893 $830,313 $163,580 $666,733 -80% Total Expenditures $17,221,650 $16,350,188 $16,601,985 $16,481,900 ($120,085) -1% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and sewer utility system. 3-3 IN L WATER RATE IMPACT (BASED ON AVERAGE USAGE OF 8,000 GALLONS) Current Rates Current Rates: $7.25 + $2.80/1000 gals. No. of Accounts approximately 24,411 Impact of Water Rate Increase Impact of 5� Increase: Impact of 100 Increase: To City: Additional revenues generated To City: Additional revenues generated _ $133,342 annually = $266,684 annually (50 x 2,666,823)* (100 x 2,666,823)* To Citizen: 400 / month or $4.80 / year To Citizen: 800 / month or $9.60 / year Impact of 150 Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated _ $400,026 annually = $533,368 annually (150 x 2,666,823)* (200 x 2,666,823)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 /year *Based on three-year average gallons of water billed (in 000's): 2005- 2,413,370 2006- 2,986,380 2007- 2,600,718 3-4 L' WASTEWATER RATE IMPACT (BASED ON AVERAGE USAGE OF 8,000 GALLONS) Current Rates Current Rates: $5.50 + 90% of metered water usage up to 12,000 gals. @ $2.00/1000 gals No. of Accounts approximately 24,005 Impact of Wastewater Rate Increase Impact of 5� Increase: Impact of 1W Increase: To City: Additional revenues generated To City: Additional revenues generated _ $82,735 annually = $165,470 annually (50 x 1,654,694 annually)* (100 x 1,654,694)* To Citizen: 360 / month or $4.32 / year To Citizen: 720 / month or $8.64 / year Impact of 15� Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated _ $248,205 annually = $330,940 annually (150 x 1,654,694)* (200 x 1,654,694)* To Citizen: $1.08 / month or $12.96 / year To Citizen: $1.44 / month or $17.28 / year * Based on three-year average gallons of wastewater billed (in 000's): 2005-1,581,643 2006-1,731,440 2007-1,650,998 3-S CITY OF EULESS UTILITY RATE HISTORY WATER SEWER 90% OF YEAR INITIATION MINIMUM 1000 GALLONS MINIMUM METERED WATER FY95 $15.00 $7.00 $2.23 $5.20 $1.39 FY96 $15.00 $7.00 $2.23 $5.20 $1.39 FY97 $15.00 $7.00 $2.23 $5.20 $1.39 FY98 $15.00 $7.00 $2.23 $5.20 $1.39 FY99* $15.00 $7.00 $2.34 $5.20 $1.39 FY00 $15.00 $7.00 $2.34 $5.20 $1.39 FY01 $15.00 $7.00 $2.34 $5.20 $1.39 FY02 $15.00 $7.00 $2.34 $5.20 $1.39 FY03** $15.00 $7.25 $2.60 $5.50 $1.93 FY04 $15.00 $7.25 $2.60 $5.50 $1.93 FY05* $15.00 $7.25 $2.80 $5.50 $1.93 FY06* $15.00 $7.25 $2.80 $5.50 $2.00 FY07 $15.00 $7.25 $2.80 $5.50 $2.00 FY08*** $15.00 $7.25 $2.97 $5.50 $2.21 * FY99, FY05, & FY06 rate increase based on TRA pass through. ** FY03 rate increase based on recommendations from rate study. *** FY08 includes a proposed TRA water rate pass through of 170 and a sewer rate pass through of 210. DRAINAGE FEE LOT LESS THAN 5 ACRES $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 3-6 WATER AND SEWER FUND IMPACT OF RATE INCREASE FOR INCREASED WATER COST - REVISED BASED ON NEW PROJECTIONS Current Consumption Rate ($2.80) Average Average Three Monthly Monthly Year Usage Usage FY 2005 FY 2006 FY 2007 Average 8,000 Gal 10,000 Gal Water Billed (1000 gallons) 2,413,370 2,986,380 2,600,718 2,666,822 8,000 10,000 Proposed Rate Increase* 0.17 0.17 0.17 W Additional Annual Revenue Projected $453,360 Additional Monthly Cost for Average Customers * TRA pass through $1.36 $1.70 WATER AND SEWER FUND IMPACT OF RATE INCREASE FOR INCREASED SEWER COST - REVISED BASED ON NEW PROJECTIONS Current Consumption Rate ($2.00) Average Average Three Monthly Monthly Year Usage Usage FY 2005 FY 2006 FY 2007 Average 8,000 Gal 10,000 Gal Sewer Billed (1000 gallons) 1,581,643 1,731,440 1,650,998 1,654,694 8,000 10,000 Proposed Rate Increase* 0.21 0.21 0.21 co Additional Annual Revenue Projected $347,486 Additional Monthly Cost for Average Customers $1.68 $2.10 * TRA pass through L.. FUNDS & EXPENDITURES All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax Sales Tax Summary - EDC and CCPD Internal Service Operating Funds Insurance and Benefits, FY2008 Risk Management & Workers Comp, FY2008 Debt Service Operating Funds All Other Enterprise Operating Funds hese charts represent the revenues and expenditures for all other enterprise operating funds within the Annual Operating and Capital Budget for the City of Euless. Enterprise Funds Service Center Fund: Resources* Expenditures Drainage Utility System: Resources* Expenditures Recreation Classes: Resources* Expenditures Arbor Daze: Resources* Expenditures Softball Complex: Resources* Expenditures 'olf Course: Resources* Expenditures Parks at Texas Star Resources* Expenditures $ Diff % Diff. Actual Budget Estimated Proposed FY07* FY07* FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 $1,041,869 $1,195,841 $1,178,268 $1,204,640 $26,372 2% $1,040,380 $1,195,841 $1,177,456 $1,198,840 $21,384 2% $722,233 $1,005,000 $1,005,000 $683,000 ($322,000) -32% $919,659 $964,775 $967,537 $663,608 ($303,929) -31% $420, 077 $405,818 $7, 932 $729 $991, 094 $1,124,840 $4,104, 059 $4,137,705 $448,325 $447,219 $386,650 ($60,569) -14% $420,612 $418,999 $379,154 ($39,845) -10% $41,500 $57,413 $60,250 $2,837 5% $37,500 $57,413 $60,250 $2,837 5% $1,028,694 $954,813 $1,046,604 $91,791 $950,709 $954,813 $1,046,072 $91,259 $3,495,570 $4,091,330 $3,707,900 ($383,430) $3,388,680 $3,512,330 $3,671,397 $159,067 $240,891 $342,650 $402,800 $343,400 ($59,400) $391,311 $322,684 $322,147 $311,566 ($10,581) *Includes use of excess reserves as available resources -15% -3% 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 government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center is funded by transfers from the Water and Sewer fund and is responsible for the maintenance of the City's motor vehicles. The DUS fund is supported primarily by user charges and is used to account for the acquisition, operation, and maintenance of a municipal drainage utility system. The Recreation classes fund is used to account for the operation of recreational programs, activities and special events which are offered to Euless citizens and other groups on a fee basis. The popular Euless Arbor Daze festival which is held every spring is funded by sponsorships, booth rentals, and coupon sales. The Golf Course, Softball World, and the Parks at Texas Star funds are used to account for the operations and maintenance IF the Texas Star Sports Complex which is supported primarily by user charges. 4-1 Special Revenue Operating Funds This chart represent the revenues and expenditures for all Special Revenue funds within the Annual Operating and Capital Budget for the City of Euless. Special Revenue Funds Actual FY 06 Budget FY 07 Estimated FY 07* Proposed FY 08 $ Diff FY07* to FY08 % Diff. FY07* to FY08 Hotel/Motel: Resources* $221,016 $239,000 $254,801 $221,250 ($33,551) -13% Expenditures $161,956 $217,775 $217,496 $217,099 ($397) 0% Juvenile Case: Resources $0 $0 $48,000 $52,000 $4,000 8% Expenditures $0 $0 $47,046 $51,277 $4,231 9% Half Cent Sales Tax: Resources* $3,195,041 $3,957,599 $4,257,425 $4,205,948 ($51,477) -1% Expenditures $2,607,128 $3,681,532 $3,565,439 $3,349,345 ($216,094) -6% Crime Control District: Resources* $1,473,061 $1,711,875 $1,888,111 $2,214,282 $326,171 17% Expenditures $1,287,902 $1,703,524 $1,721,360 $2,209,523 $488,163 28% Drug Enforcement Agency: Resources $90,170 $6,750 $18,300 $13,750 ($4,550) -25% Expenditures $12,067 $6,750 $13,300 $8,750 ($4,550) -34% Police Grants: Resources $140,376 $106,000 $106,000 $92,351 ($13,649) -13% Expenditures $119,457 $106,000 $106,000 $92,351 ($13,649) -13% Car Rental Tax: Resources* $12,903,013 $11,748,686 $13,588,542 $13,387,462 ($201,080) -1% Expenditures $14,276,337 $9,012,590 $10,145,923 $9,590,118 ($555,805) -5% *Includes use of excess reserves as available resources Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel fund is supported by occupancy tax revenues from area hotels. These funds are used primarily for the promotion and advertisement of the City of Euless. The Juvenile Case Fund was created in FY 2007 to account for new court fees enacted by the legislature, which allowed the city to hire a full-time clerk to handle juvenile cases. The Half -Cent Sales Tax fund is supported by a 1/20 sales tax increase approved by voters in FY93. These funds are mandated by City Council and are dedicated to cultural, recreational, and economic development activities within the City of Euless. To date, this fund has provided funding for a new library facility, construction of youth facilities at the Parks at Texas Star, economic development incentives, and improvements to several city parks. The Crime Control and Prevention district is a special purpose district approved by voters in FY96 to be funded by an additional 1/40 sales tax to provide needed crime programs including additional personnel and equipment. The DEA fund is supported by proceeds from the sale of assets seized in connection with drug arrests. Revenues are used solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. The Police grant funds are supported by state and federal grant programs. These funds can be used to provide overtime associated with speed and DWI grants, and other police related expenditures. The Car Rental Tax fund is supported by a 5% tax approved by voters in 1999 to be charged on any short-term motor vehicle rental. These funds can be used for any general governmental purpose. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. 4-2 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep SHORT-TERM MOTOR VEHICLE RENTAL TAX 2004-2005 Monthly YTD $857,629 $857,629 $873,317 $1,730,947 $979,487 $2,710,434 $892,987 $3,603,421 $809,351 $4,412,772 $759,715 $5,172,487 $830,478 $6,002,965 $946,087 $6,949,052 $971,651 $7,920,703 $952,646 $8,873,350 $944,417 $9,817,766 $904,596 $10,722,362 $1,250,000 $1,000,000 2 $750,000 cv C) $500,000 $250,000 $0 AVG: $893,530 HI: $979,487 LO: $759,715 2005-2006 Monthly YTD $937,560 $937,560 $912,923 $1,850,483 $1,108,166 $2,958,650 $1,046,003 $4,004,653 $952,571 $4,957,224 $897,754 $5,854,979 $948,507 $6,803,486 $1,186,577 $7,990,064 $1,077,219 $9,067,282 $1,150,261 $10,217,544 $1,137,5661 $11,355,110 $973,0181 $12,328,127 AVG: $1,027,344 HI: $1,186,577 LO: $897,754 Monthly Monthly YTD 2006-2007 Amount % % Monthly YTD Difference Change Change $1,080,005 $1,080,005 $142,445 15% 15% $1,022,721 $2,102,726 $109,798 12% 14% $1,143,951 $3,246,678 $35,785 3% 10% $1,109,693 $4,356,371 $63,690 6% 9% $979,136 $5,335,507 $26,565 3% 8% $938,436 $6,273,943 $40,682 5% 7% $988,143 $7,262,086 $39,635 4% 7% $1,170,567 $8,432,653 ($16,011) -1% 6% $1,104,866 $9,537,518 $27,647 3% 5% AVG: $1,059,724 HI: $1,170,567 LO: $938,436 MOTOR VEHICLE RENTAL TAX REVENUES 02004-2005 ■2005-2006 ■ 2006-2007 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. i 41 City o -uless Summary of 1/2 Cent Sales Tax t y oOver/ 2003-04 % of 2004-05 % of 2005-06 % of 2006-07 % of Change FY07 (Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total (PY) Proj. Budget $3,038,213 Oct $170,396 $170,396 7% $1797878 $179,878 8% $201,175 $201,175 7% $264,276 $264,276 7.15%1 31.37% $3,696,577 $658,364 Nov $245,439 $415,835 18% $247,313 $427,191 18% $295,995 $497,170 17% $319,608 $583,884 17.30% 7.98% $3,374,946 $336,733 Dec $164,071 $579,907 25% $183,689 $610,880 26% $212,858 $710,028 24% $234,245 $818,128 24.72% 10.05% $3,308,999 $270,786 Jan $162,026 $741,932 32% $166,323 $777,203 33% $215,420 $925,448 31% $236,941 $1,055,070 31.82% 9.99% $3,315,457 $277,244 Feb $256,167 $998,100 43% $230,297 $1,007,500 43% $310,136 $1,235,584 41% $327,039 $1,382,109 41.85% 5.45% $3,302,670 $264,457 Mar $165,661 $1,163,761 50% $136,091 $1,143,591 48% $201,971 $1,437,555 48% $249,341 $1,631,450 48.08% 23.45% $3,392,989 $354,776 Apr $156,497 $1,320,258 57% $158,167 $1,301,758 55% $198,828 $1,636,382 54% $268,125 $1,899,575, 54.73%1 34.85% $3,470,604 $432,391 May $241,380 $1,561,638 68% $239,439 $1,541,197 65% $326,318 $1,962,701 65% $352,767 $2,252,341 65.22% 8.11% $3,453,401 $415,188 Jun $169,226 $1,730,863 75% $182,251 $1,723,448 73% $247,239 $2,209,940 73% $273,119 $2,525,461 73.18% 10.47% $3,450,798 $412,585 Jul $175,187 $1,906,050 83% $187,550 $1,910,998 81% $247,361 $2,457,301 82% Aug $225,794 $2,131,843 92% $250,584 $2,161,582 92% $317,269 $2,774,570 92% Se $177,408 $2,309,251 100% .$198,469 1 $2,360,051 1009 F$238,556 1 $3,013,126 100% AVG: $192,438 AVG: $196,671 AVG: $251,094 AVG: $280,607 HI: $256,167 HI: $250,584 HI: $326,318 HI: $352,767 LO: $156,497 LO: $136,091 LO: $198,828 LO: $234,245 $400,000 - 1/2¢ Sales Tax Revenue $350,000 $300,000 $250,000 c N N $200,000 O 1 $150,000 $100,000 $50,000 $0 Oct Nov i Dec Jan Feb Mar Apr May Jun f 112003-04 ❑ 2004-05 ■ 2005-06 ■ 2006-07 I City of Euless 1/4 ¢ Crime Sales Tax Oct 2003-04 Monthly $86 991 YTD $86,991 % of Total 8% 2004-05 Monthly $89 170 YTD $89 170 % of Total 8% 2005-06 Monthly YTD $97 182 $97 182 °% of Total 7% 2006-07 Monthly $124 665 YTD $124 665 % of Total 7.42% Mthly % Change Pr. Yr. 28.28% $1 FY07 Proj. 680 889 Over/(Under) Budget $1,432,743 $248 146 Nov $101 366 $188 357 17% $105,812 $194 982 17% $126 384 $223 566 16% $132 232 $256 897 16.61 % 4.63% $1 546 948 $114 205 Dec $82 036 $270 393 25% $94 266 $289 248 26% $103 073 $326 639 23% $113 392 $370 289 24.46% 10.01 % 1 513 915 $81,172 Jan $81 960 $352 353 32% $82 855 $372 103 33% $107 298 $433 936 31% $115 878 $486 168 31.95% 8.00% $1 521 726 $88 983 Feb $112 231 $464 584 42% $97 272 $469 375 42% $133 279 $567 215 40% $146 083 $632 250 41.00% 9.61% $1 542 140 $109 397 Mar $81 032 $545 617 50% $66 535 $535 910 48% $99 474 $666 689 47% $119,447 $751,6971 47.48% 20.08% $1 583 161 $150 418 Apr $625 184 57% $78 422 $614 332 55% $98 461 $765 150 54% $128 544 $880 241 54.46% 30.55% $1616 292 $183 549 May 4268 $729 452 66% $102395 $716 727 64% $144 059 $909 210 64% $156,791 $1 037 032 64.12% 8.84% $1 617 348 $184605 Jun 3426 812 878 74% $91 730 808 457 72% $134453 $1043662 73% $117820$1154852 72.96% -12.37% $1,582 814 $150071 Jul r$79,568 8 948 $901826 82% 93 789 902 246 81% $123286 $1166,949 82% Aug 0 091 $1011917 92% $112697 $1 014 943 91% $140892 $1 307 840 92% Se 9156 $1101073 100% $100,350 $1115,293 100% $113,355 $1,421,195 100% AVG: $91,756 HI: $112,231 LO: $79,568 $180,000 $160,000 $140,000 $120,000 .S $100,000 N A p $80,000 $60,000 $40,000 $20,000 $0 AVG: $92,941 HI: $112,697 LO: $66,535 AVG: $118,433 AVG: $128,317 HI: $144,059 HI: $156,791 LO: $97,182 LO: $113,392 1/4 ¢Crime Sales Tax Revenue Oct Nov Dec Jan Feb Mar Apr May Jun F1 2003-04 ❑ 2004-05 ■ 2005-06 ■ 2006-07 Jul Aug Sep Internal Service Operating Funds This chart represent the revenues and expenditures for all Internal Service funds within the Annual Operating and Capital Budget for the City of Euless. $ Diff %Diff. Internal Service Actual Budget Estimated Proposed FY07* FY07* Funds FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Equipment Replacement: Resources* $909,574 $1,440,500 $1,440,500 $731,065 ($7091435) 49% Expenses $643,523 $1,440,500 $1,440,500 $731,065 ($7091435) 49% Insurance: Resources $4,384,519 $4,059,288 $4,102,288 $4,496,306 $394,018 10% Expenditures $3,533,848 $4,055,747 $4,058,712 $41345,969 $287,257 7% Risk Management: Resources $744,606 $743,521 $7561521 $762,689 $61168 170 Expenditures $581,208 $734,957 $737,990 $759,887 $21,897 3%i *Includes use of excess reserves as available resources Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement fund accounts for the accumulation of funds from user departments which is dedicated to eplacing existing equipment and motor vehicles. The Insurance fund is supported by internal transfers from individual departments, as well as contributions from City employees. The money is used to account for the expenses resulting from employees' health claims. The Risk Management fund is used to account for the revenues and expenditures applicable to the self-insurance program used for Worker's Compensation, general liability, and property claims. 4-6 Revenues: Expenses: Insurance & Benefits FY UO City Contribution For Employees $3,3427983 For Dependents (included above) Employee Contribution Employee/Retiree Contribution $1,078,323 Retiree Contribution (included above) Transfer from General Fund $0 Transfer from Water and Sewer $0 Transfer from Workers Comp $0 Interest Income $75,000 Sub -Total Operations ($227,451) Claims ($3,218,401) Prescription Claims ($672,709) Re -Insurance Fee ($227,408) Sub -Total Total Reserves -Health FY99 $204,520 FY00 $302,237 FY01 $255,509 FY02 $107,824 FY03 ($233,465) FY04 $711,345 FY05 FY06 FY07(estimated) FY08(projected) Goal $1,021,884 $1,8721555 $17916,131 $21066,468 $11609,201 $4,496,306 ($4,345,969) $150,337 4-7 Risk Management & Workers' Comp Revenues: Transfers (liability) General Water & Sewer Total Interest Income Sub -Total Charges (WC &Insurance) Workers' Comp Employee Assistance Reserves -Risk FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 (estimated) FY08 (projected) Goal Sub -Total $340,062 $308,163 $249,101 $250,536 $333, 714 $326,505 $380,017 $461, 717 $470,982 $4727383 $300,000 $225,000 $225,000 Total Revenues Total Expenses Net $450,000 $27,000 $259,038 $7,483 Reserves -Comp FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 (estimated) FY08 (projected) Goal $477,000 $266,521 $743,521 ($734,957) $8,564 $340,062 $308,163 $249,101 $250,536 $333,714 $326,505 $380,017 61,717 $470,982 $472,383 $300,000 4-8 Debt Service Operating Funds This chart represent the revenues and expenditures for all Debt Service funds within the Annual Operating and Capital Budget for the City of Euless. $ D'Iff % D'Iff. Debt Service Actual Budget Estimated Proposed FY07* FY07* Funds FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 General Obligation Debt Resources* $8,742,680 $3,814,717 $3,714,717 $3,648,354 ($661363) -2% Expenditures: $8,811,534 $3,709,724 $3,709,724 $3,543,372 ($1661352) •4% Star Center Debt Resources* $990,292 $1,073,585 $993,519 $990,557 ($21962) 0% Expenditures: $9761450 $979,794 $979,794 $976,513 ($31281) 0% EDC Debt Service Resources: $2,574,855 $927,164 $927,164 $932,716 $5,552 1% Expenditures: $2,564,622 $9271164 $9271164 $932,716 $5,552 1% Ater &Sewer Debt Resources* $448,858 $426,974 $426,974 $430,467 $31493 1% Expenditures: $4411026 $426,974 $426,974 $430,467 $31493 1% Softball World Debt Resources* $284,107 $1601219 $1641219 5162,069 ($21150) -1% Expenditures: $131,319 $160,219 $160,219 $162,069 $1,850 1% Golf Course Debt Resources* $2,616,678 $6821438 $7571438 $755,238 ($21200) 0% Expenditures: $582,172 $682,438 $682,438 $680,238 ($2)200) 0% *Includes use of excess reserves as available resources Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificate of Obligations, Taxable Bonds and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.0 Debt Service fund is supported by the collection of a continuing ad valorem tax levied by the City sufficient to provide for the payment of principal and interest on General Obligation Bonds and Certificates of Obligations. The Star Centre Debt fund is supported by a monthly rental payment sufficient to cover the annual debt service requirements. The EDC Debt Service fund is supported by a lien on and pledge of certain pledged revenues which Includes the proceeds of a half of one percent sales and use tax levied within the City for the sole benefit of the Corporation. The W&S Debt Service fund is supported solely and secured by a first lien on and pledge of the net revenues of the City's Waterworks and Sewer System The Softball World Debt Service fund is supported by a pledge of the surplus net revenues derived from ' the operation and ownership of the Softball World complex. The Golf Course Debt Service fund is supported by a pledge of the surplus net revenues derived from the operation and ownership of the golf course facilities. 4-9 SUPPLEMENTAL, CAPITAL & FLEET Capital Requests by Fund Supplemental Requests by Fund Capital &Supplemental Requests by Department Multi -Year Street Overlay Plan Multi -Year Sidewalk Plan Multi -Year Street Light Plan Multi -Year Traffic Signal Plan FLEET Projected Equipment Replacement Fund Fleet Transfers Estimated Unit Replacements Department Fund Division Capital Requasts - FY20O8 (by Fund) Program Description Prog. Prog. Totals Dept. CMO Type Cost Priority Ranking ' Non<Je artmental Car Rental Non -de artmental Hurricane Creek Brid a Desi n Ca ital $ 335,000 $ 335,000 1 ' Non -de artmental Car Rental Non -de artmental EDC Incentive Ca ital $ 3,000,000 $ 3,335,000 1 ` NoniJe artmental Car Rental Non -de artmental Texas Star Conference Centre Ex ansion Ca ital E 3,189,350 $ 6,524,350 1 32 Police CCPD Service Part TimePSO's Ca ital $ 50,000 S 50,000 1 1 33 Police CCPD Service Portable Radio Re lacement -Police Ca ital $ 169,207 $ 219,207 2 1 34 Police CCPD Detention Secu ' S stem Servers Ca ital $ 32,225 $ 251,432 3 1 35 Police CCPD Detention Live Scan Ca ital $ 40,140 $ 291,572 4 1 36 Police CCPD Patrol Radar Units Ca ital $ 32,490 $ 324,062 5 1 37 Police CCPD Patrol Rescue Phone Ne otiation S stem Ca ital $ 5,100 S 329,162 6 1 38 Police CCPD Administration De aliment Pistols Ca ital $ 38,051 $ 367,213 7 1 ' Non -de artmental Draina a Non -de artmental Transfer to Draina a CIP - RockwalVLamar Ca ital $ 300,000 $ 300,000 1 20 PACS EDC PARKS Muth-ba mason story a bin Ca ital $ 10,000 $ 10,000 1 1 ' Eco Dev EDC Eco Dev EDC Incentive Capitla $ 2,000,000 $ 2,010,000 1 1 21 PACS EDC PARKS Metal shade structure -Soccer Fields Ca ital $ 30,000 $ 40,000 2 22 PACS EDC PARKS Li htin im rovements at ark la rounds Phase 2 Ca ital $ 12,000 $ 52,000 3 2 15 Libra General Fund Libra 2-CD Growers Ca ital $ 2,563 $ 2,563 2 1 14 Libra General Fund Libra Five 5 Extra La a 3- erson work stations for ubfic intemet PC's Ca ital $ 4,500 $ 7,063 1 1 45 Non -de artmental General Fund Non -de artmental HEB Transd Local Share Ca ital $ 5,000 $ 12,063 1 2 Develo ment General Fund Ins ections Filin S stem U rade Ca ital $ 6,780 $ 18,843 2 1 10 Information Services General Fund Information Svcs. U rade Internet Connection for Libra Public PC's Ca dal $ 8,500 5 27,343 2 1 5 Fiscal 8 Admin Svcs. General Fund Courts PDX Phone System Capital $ 9,500 $ 36,843 2 1 4 Fiscal 8 Admin Svcs. General Fund Human Resources Co ier Ca ital $ 10,000 $ 46,843 1 1 26 Fire General Fund EMS/Suppression Stair Chairs for Medical Transport Capital $ 10,500 $ 57,343 3 1 19 PACS General Fund Parks Securi Gate w/tele hone and remote en access w/CCN camera Ca ital $ 15,000 $ 72,343 1 1 25 Fire General Fund EMS/Suppression Thermal Imaging Camera Capital $ 15,000 $ 87,343 2 1 1 Develo ment General Fund Plannin Amortization of selected ro erties Ca ital $ 20,000 $ 107,343 1 1 40 Fleet & Facil' General Fund Facil' Maint Part-time Buildin Attendant/Custodian Ca ital $ 20,000 $ 127,343 1 1 13 Court Technology General Fund Technolo CourtTechnolo Consultant Ca ital $ 25,000 $ 152,343 2 1 29 Fire General Fund Fire Marshal Tree Trimmin Contract Ca ital $ 25,000 $ 177,343 6 1 ' Non -de arlmental General Fund Non -de artmental Mos uito S ra in E ui ment Ca ital $ 25,000 $ 202,343 1 24 Fire General Fund EMS/Su cession E ui Reserve Units for ISO Com liance Ca ital $ 50,000 $ 252,343 1 1 48 Non -de artmental General Fund Non-0e artmental Euless Pride Ca ital $ 50,000 $ 302,343 1 41 Fleet 8 Facil' General Fund Facili Maint. Fire Station # 1 Facil' Im rovements Ca ital $ 75,000 $ 377,343 2 1 27 Fire General Fund Fire Marshal Implementation of a hydra-storz retrofit program for COE Capital $ 99,245 $ 476,588 4 1 'Added after City Council Worksession Department Fund Division Capital Requests - FY2008 (by Fund) Program Description Prog. Prog. Totals Type Cost Dept. CMO Priority Ranking 30 Police General Fund Service Portable Radio Replacement - City Capital $ 100,126 $ 576,714 1 1 9 Information Services General Fund Information Svcs. Replacement Hardware/Software Capital $ 113,100 $ 689,814 1 1 50 Non -departmental General Fund Non -departmental Ci 's Match for Tarrant Coun 's Home Program Capital $ 125,000 $ 8149814 1 12 CourtTechnology General Fund Technology AutoCITE Upqrade(Technology Fund Capital $ 129,828 $ 944,642 1 1 51 Non -departmental General Fund Non -departmental Special Legal Fund Capital $ 150,000 $ 11094,642 1 52 Non -departmental General Fund Non -departmental Arbor Glen HOA Street Participation Capital $ 250,000 $ 11344,642 1 ` Non -departmental General Fund Non -departmental Senior Citizens Land Ac uistion and Design Capital $ 250,000 $ 1,594,642 1 ` Non -departmental General Fund Non -departmental Midway Recreation Improvements Capital $ 293,500 $ 1,8889142 1 53 Non -departmental General Fund Non -departmental Street Overlay Capital $ 3009000 $ 291889142 1 ` Non -departmental General Fund Non -departmental Libra Expansion Capital $ 307,034 $ 2/4959176 1 54 Non -departmental General Fund Non -departmental Redevelopment Capital ? $ 294959176 1 28 Fire General Fund Fire Marshal Carqo Trailer Capital $ 14,000 $ 2/5099176 5 3 City Managers Office General Fund Communications lVideo Equipment for the Cable Channel Capital $ 21,325 $ 2,530,501 1 2 18 Texas Star GoIF Course Non -De artmental Server and Pc's for Admin Ca ihal $ 11,000 $ 11,000 2 1 17 Texas Star Golf Course I Maintenance I Golf Course Maintenance Equipment Capital $ 166,000 I $ 177 000 1 1 1 1 42 Fleet & Facili Service Center Fleet Sho MIG Welder Ca ital $ 5,800 $ 5 800 1 1 7 Fiscal &Admin Svcs. Water &Sewer Util' Billin Inserter/Foldin E ui ment Ca ital $ 38,520 $ 38,520 1 1 11 1 Information Services I Water & Sewer I Information Svcs. I Replacement Hardware/Software I Capital 1 $ 166,000 I $ 2049520 1 1 1 1 INCLUDED IN BASELINE 47 Non -de artinental General Fund Non -de artmental Traffic Si nals Ca tal $ 50,000 E 302,343 1 46 Non -departmental General Fund Non -departmental Street Lightinq Capital $ 50,000 $ 352,343 1 49 Non -departmental General Fund Non -departmental jAnnual Sidewalk Program Capital $ 100,000 $ 576,588 1 /`boo `Added after City Council Worksession I w Supplemental Kequests - FY2OO8 (by Fund) Department Fund Division Program Description Prog. Prog, Type Cost Totals Dept. CMO Priority Ranking 39 1 Police I CCPD I Patrol I Add Three 3 Police Officers I Supplemental I $ 208,648 1 $ 208y6481 1 1 1 23 PACS I EDC PARKS Fri Seasonal Field Tech I I Supplemental S 25,000 $ 25,000 1 1 ' ibrary I EDC Library Convert 2 PT Library Aides to FT Office Tech alternative Supplemental $ 16,006 I $ 41,006 1 1 6 Fiscal 8Admin Svcs. General Fund Courts PR Court Clerk Supplemental $ 17,500 $ 17,500 1 2 44 Fleet & Facility General Fund Facility Maint. F/r Clerical Worker split between Facilities and Fleet Supplemental $ 15,000 $ 329500 2 2 43 Fleet & Facility General Fund Facility Maint, F/r Building Attendant/Custodian Supplemental $ 31,800 $ 64,300 1 2 16 Library General Fund Library F/T Office Tech I Supplemental $ 38,843 $ 103,143 1 2 31 Police General Fund Patrol Add Three 3 Police Officers Supplemental $ 208p648 $ 311,791 2 2 44 Fleet 8 Facili Service Center Facili Maint FIT Clerical Worker split between Facilities and Fleet Su lemental $ 15,000 $ 15,000 2 2 8 Fiscal 8 Admin Svcs. Water 8 Sewer Utility Billing PR Water Utility Billing Clerk Supplemental $ 13,210 $ 13,210 1 1 *Added after Council Worksession Department Fund Division Capital and Supplemental Requests - 2008 (by Department) Program Description Prog. Prog. Type Cost Totals Dept. CMO Priority Ranking 1 Develo ment General Fund Planning Amortization of selected properties ICapital is 20,000 1 ; 20,000 1 1 1 2 Development General Fund Inspections lFiling System Upgrade I Capital 1 ; 0,780 ; 28,780 1 2 1 3 1 City Managers Office I General Fund Communications lVideo Equipment for the Cable Channel I Capital 1 ; 21,325 ; 21,325 1 1 1 2 Eco Dev I EDC Eco Dev I EDC Incentive Capitla ; 2,000,000 ; 2,000,000 1 1 4 Fiscal 8 Admin Svcs. General Fund Human Resources Co ier Ca ital ; 10,000 ; 10,000 1 1 5- Fiscal 8 Admin Svcs. General Fund Courts IPDX Phone System Capital ; 93500 ; 190500 1 2 1 1 6 Fiscal 8 Admin Svcs. General Fund Courts PIT Court Clerk Supplemental ; 17,500 ; 17,500 1 2 7 Fiscal 8 Admin Svcs. Water 8 Sewer Utili Billin Inserter/Foldin E ui ment Ca ital ; 38,520 S 38,520 1 1 8 Fiscal 8 Admin Svcs. Water 8 Sewer Utility Billing PfT W ater Utility Billing Clerk Supplemental ; 13,210 ; 13,210 1 1 9 Information Services General Fund Information Svcs. Replacement Hardware/Software Capital ; 113,100 ; 113,100 1 1 10 Information Services General Fund Information Svcs. lUpgrade Internet Connection for Libra Public PCs I capital Is 8,500 I ; 1213600 1 2 1 1 11 Information Services Water 8 Sewer Information Svcs. Replacement Hardware/Software Ca ital ; 188,000 ; 188,000 1 1 12 Court Technology General Fund Technology AutoCITE U fade Technolo Fund) Capital E 129,828 ; 129,828 1 1 13 Court Technology General Fund Technology Court Technology Consultant I capital is 25,000 I ; i54,828 1 2 1 1 14 Libra General Fund Libra Five (5) Extra Large 3-person work stations for public intemet PC's Ca ital ; 4,500 ; 4,500 1 1 15 Library General Fund I Libra 2-CD Browers I Capital 1 ; 21563 Is 71063 2 1 ' Libra EDC Libra Convert 2 PT Libra Aides to FT Office Tech Alternative) Su lemental ; 18,008 ; 16,008 1 1 16 Library General Fund I Library I FIT Office Tech I 1 Supplemental 1 ; 38,843 1 ; 54,8491 1 1 2 17 Texas Star Golf Course Maintenance Golf Course Maintenance E ui ment Capital ; 1880000 ; 1889000 1 1 18 Texas Star Golf Course 1 Non -Departmental joerver and Pc s for Admin Ca ital ; 11,000 ; 177,000 1 2 1 1 19 PACS General Fund Parks Securi Gate w/tele hone and remote entry access w/CCTV camera Capital ; 15,000 ; 150000 1 1 20 NJ PACS EDC PARKS Mufti -bay masonry storage bin Capital ; 10,000 ; 10,000 1 1 21 PACS EDC PARKS Metal shade structure -Soccer Fields Capital ; 30,000 S 40,000 2 2 22 PACS EDC PARKS ILighting improvements at park playgrounds Phase 2 Capital ; 12,000 ; 52,000 3 2 23 PACS EDC PARKS P(T Seasonal Field Tech I Supplemental ; 25,000 ; 253000 1 1 24 Fire General Fund EMS/Su ression Equip Reserve Units for ISO Compliance Capital ; 50,000 ; 50,000 1 1 25 Fire General Fund EMS/Suppression Thermal Imaging Camera Capital ; 15,000 ; 85,000 2 1 26 MMMMMMM Fire General Fund EMS/Suppression Stair Chairs for Medical Transport Capital ; 100500 ; 752500 3 1 27 Fire General Fund Fire Marshal Implementation of a hydra-storz retrofit program for COE Capital ; 99,245 ; 174,745 4 1 28 Fire General Fund Fire Marshal Cargo Trailer Capital ; 14,000 ; 188,745 5 2 " Atltletl after Gary council worxsession Department Fund Division Capital and Suppleraental Requests - 2008 (by Department) Program Description Prog. Prog. Type Cost Totals Dept. CMO Priority Ranking 29 1 Fire General Fund I Fire Marshal ITree Trimming Contract I Capital 1 $ 25,000 1 $ 2139745 16 1 30 1 Police General Fund I Service 1 Portable Radio Replacement- C' I Ca ital $ 100,126 $ 100,126 1 1 31 1 Police General Fund 1 Patrol Add Three S31 Police Officers Suppleme, em, $ 208,648I $ 208,648 1 2 1 2 32 Police CCPD Service Part Time PSO's Ca ital $ 50,000 $ 500000 1 1 33 Police CCPD Service Portable Radio Replacement - Police Ca i tal $ 169,207 $ 219,207 2 1 34 Police CCPD Detention ry Security System Seers Capital $ 32,225 $ 251,432 3 1 35 Police CCPD Detention Live Scan Capital $ 409140 $ 291,572 4 1 36 Police CCPD Patrol Radar Units Capital $ 32,490 $ 324,062 5 1 37 Police CCPD Patrol Rescue Phone Negotiation System Capital $ 5,100 $ 329,162 6 1 38 Police CCPD Administration Department Pistols Capital I $ 382051 Is 367,213 1 7 1 1 39 Police CCPD Patrol Add Three (3) Police Officers Su lemental $ 208,648 $ 206,848 1 1 ` Public Works General Fund Public W orks Mos uito S ra 'n E ui ment Ca ital E 25,000 $ 25,000 1 40 Fleet &Facili General Fund Facili Maint. Part-time Buildin AttendanUCustodian Ca ital $ 20,000 $ 20,000 1 1 41 1 Fleet & Facility General Fund I Facility Maint, IFire Station # 1 Facility Improvements I Capital 1 $ 75,000 1 $ 95,000 1 2 11 42 Fleet &Facili Service Center Fleet Sho MIG Welder Ca ital $ 5,800 $ 5,800 1 1 43 Fleet 8 Facil" General Fund Facili Maint. F!f Buildin AttendanUCustodian Su lemerrtal $ 31,800 $ 31,800 1 2 44 Fleet & Facility General Fund Facility Maint. IFIT Clerical Workers lit between Facilities and Fleet Supplemental $ 30,000 $ 61,800 2 2 45 Non -departmental Non -de artmental IC A un Non-de artmental HEB Transit Local Share Ca ital $ 5,000 S 5,000 1 46 Non -departmental General Fund Non -departmental Street LightingUgFiting itla $ 50,000 $ 552000 1 47 Non -departmental General Fund Non -departmental Traffic Signals Ca ital $ 50,000 $ 105,000 1 48 Non -departmental General Fund Non -departmental Euless Pride Ca ital $ 50,000 $ 155,000 1 49 Non -departmental General Fund Non -departmental Annual Sidewalk Program Capital $ 100,000 $ 2553000 1 50 Non -departmental General Fund None artmental ch tch for Tarrant Coun s Home Program Ci Mat Capita l al $ 125,000 $ 3803000 1 51 Non -departmental General Fund Non -departmental Special Legal Fund Capital $ 150,000 $ 530,000 1 52 Non -departmental General Fund Non -departmental Arbor Glen HOA Street Participation Capital $ 250,000 $ 780,000 1 ` Non -departmental General Fund Non -departmental Senior Citizens Land Ac uistion and Design Capital $ 250,000 $ 1,0301000 1 Non -departmental General Fund Non -departmental Midway Recreation Improvements Capital $ 293,500 $ 11323,500 1 53 Non -departmental General Fund Non -departmental Street Overlay Capital $ 300,000 $ 1,823,500 1 Non -departmental General Fund Non -departmental Libra -Shell Expansion capital $ 307,034 $ 11930,534 1 54 NorAe artmental General Fund Non -departmental IRedevelopment I Capital I ? I $ 1,930;534 I I1 Car Rental Non -departmental Hurricane Creek Bridge Design capital $ 335,000 $ 335,000 1 Non -de artmental Car Rental Non -de artmental EDC Incentive Ca ital $ 3,000,000 $ 3,335,000 1 Non -departmental Car Rental Non -departmental Texas Star Conference Centre Expansion Capital $ 3,189,350 $ 6,5249350 I1 Non -departmental Drainage Non -departmental Transfer to Drainage CIP -Rockwall/Lamar capital $ 3003000 $ 3009000 1 Added after City Council W orksession MULTI -YEAR STREET OVERLAY PLAN April, 2007 Street overlay construction includes material and labor for subgrade repair, curb and gutter replacement (as needed), manhole and water valve adjustments, driveway approach repair (as needed) and other miscellaneous items associated with specific locations. The overlay list will be re-evaluated each year to determine if adjustments to the plan are warranted based on unexpected pavement failures and street reconstruction due to unanticipated water main replacements. FY 2007-08 Newport —Sixpence to Towncreek Primrose — Salem to Newport. � Blanco Drive - Aransas to Harwood' Crane Drive .=Aransas to Harwood FY 2008-09 Cinnamon - N. Main to Anice Clove — N. Main to Cinnamon Mint — N. Main to Cinnamon Ginger - N. Main to Cinnamon Parsley — Poppy to Fuller -Wiser Tarragon —Poppy to Fuller -Wiser Caraway — Poppy to Fuller -Wiser Poppy — Mid -Cities to Basswood Basswood — Poppy to Fuller -Wiser FY 2009-10 Woodvine Dr. —Woodridge Cir. To Sulphur Branch Pecan St. Briarwood Ct. Driftwood Dr. —Pipeline to Linkwood Woodridge Cir. — Pebblecreek to Hollow Oak Penoak Ct. Pebble Creek Dr. — Woodvine to Hollow Oak Tanglewood Tr. —Driftwood to Linkwood Linkwood Dr. — Woodridge Circle to Pebble Creek Hollow Oak Dr. — Woodridge Circle to Pebble Creek 5-6 MULTI -YEAR STREET OVERLAY PLAN (cont.) April, 2007 FY 201041 Woodvine - Sulphur Branch to El Camino Real Shady Creek - Woodvine to Cliffwood Cliffwood - Shady Creek to Woodvine Wildwood - Woodvine to Woodvine Springwood - Wildwood to Wildwood FY 201142 Alexander - Dunaway to Dickey Martin Lane Dunaway to Dickey John Vernon - Dunaway to Slaughter Slaughter - Dunaway to Dickey 5-7 MULTI -YEAR SIDEWALK PLAN April, 2007 Sidewalk constriction includes material and labor for sidewalks, barrier free ramps where necessary, short pavestone retaining walls where necessary and other miscellaneous items that may exist at specific locations. The anticipated length of sidewalk to be constricted will range from 3500 linear feet to 4000 linear feet depending upon the amount of miscellaneous items associated with each location. FY 2007-08 Culhun Drive : West side from Huitt south to existing sidewallc South Main Street : West side from E. Whitener to Hollywood F. M. 157 : East side from south side of Home Depot to Bank One Aransas Drive : East side from Harwood to Douglas Aransas Drive :.West side from Shelmar to Ash Lane FY 2008-09 Aransas Drive : East side from Douglas to Shelmar Heather Drive : East side from S. Pipeline to S. H. 10 Simmons Drive : West side from S. Pipeline to Clebud S. Main Street: West side from S. Pipeline to Whitener MULTI -YEAR SIDEWALK PLAN (Conte) April, 2007 FY 2009-10 Gateway Blvd.: West side from 250 south of Centurion Blvd to Yukon Way extended Aransas Dr.: East side from Blanco to Harwood Road Midway Drive : South side from east of Sixpence to west of Rambling Lane S. H. 183 Frontage Rd North side from Carter Dr. to 100' east of Carter Dr. S. H. 183 Frontage Rd : N. side from SW corner of Sherwin-Williams to Fuller -Wiser FY 2010-11 Fuller -Wiser :.West and East side from Midway Drive north to past Blessing Branch Fair Oaks Blvd. :North side from west of N. Main Street to LDS property Midway Drive : South side from Arborcrest east to International Drive Ector Drive East side from SH 183 to TXU property Trailwood Drive :West side from Summit Ridge north to Trailwood Park F'Y 2011-12 Bear Creek Drive :South side from North Main Street west to the existing sidewalk Fair Oaks Boulevard :North side from AutoZone property west to the existing sidewalk . S. H. 10 North side from Del Paso Street east to Park Drive South Mills Drive :West side from Pauline Street north to Carr Park 5-9 .MULTI -YEAR STREET LIGHT PLAN April, 2007 The streetlight plan includes roadway illumination on arterial and collector streets to .enhance pedestrian and vehicular safety during night and low light conditions. 'Street Tight installation. may include. underground installation of power sources to lights, concrete foundations and galvanized steel poles with cobra head high pressure sodium light fixtures. Where possible, existing power poles will be utilized to install cobra head `high' pressure sodium light fixtures. New and/or additional street lights on residential streets are not addressed or included in this: plan. FI' 2007-08 Midway Drive - Milam to Pecos Ash Lane - N. Main Street to Fuller -Wiser Ash Lane - Donley to FM 157 FY 2008-09 Wilshire Drive - SH 10 to SH 183 Midway Drive - N. Main Street to Fuller -Wiser FY 2009-10 Raider Drive - SH 10 to W. Pipeline Road FM 157 - SH 10 to SH 183 5-10 MULTI -YEAR STREET LIGHT PLAN (cont.) April, 2007 FY 201041 FM 157 S. Pipeline Road to SH 10 Ector Drive - Milam to Midway FY 201142 Trailwood Drive - North Main Street to Shenandoah East Huitt - south Main Street to Huntington MULTI -YEAR TRAFFIC SIGNAL PLAN April, 2007 The Traffic Signal Plan includes traffic signals and flashing school zone signs located throughout the City of Euless. The items included in the plan are upgrades to signal controllers, upgrades to signal heads, conversion of hardwired vehicle detection to video detection, replacement of antiquated flashers and other miscellaneous related items. FY 2007-08 Westpark Way at Silver Creek - video detection upgrade / upgrade to Yellow LED Westpark Way at Tibbetts -video detection upgrade:/ upgrade to Yellow LED Misc. signal controller upgrades Pedestrian Crossing -upgrade to.LED (misc. sites) School Zones - upgrade to LED (flashing lights north of Midway Dr.) FI' 2008-09 W. Pipeline Rd at El Camino Real - video detection upgrade / upgrade to Yellow LED Glade at Harrington Gardens Pkwy - video detection upgrade / upgrade to Yellow LED Ector Drive at North Euless Elem. -replace flashing school zone signs Misc. signal controller upgrades .School Zones -upgrade to LED (flashing lights .south of Midway Dr:) FY 2009-10 Raider at W. Pipeline -video detection upgrade /upgrade to Yellow LED Central Dr. at W. Pipeline - .video detection upgrade /upgrade to Yellow LED Misc. signal controller upgrades MULTI -YEAR TRAFFIC SIGNAL PLAN (cont.) April, 2007 FY 201041 Westpark Way at.Marlene signal cabinet upgrade Westpark Way at Pipeline signal cabinet upgrade Fuller -Wiser at Harwood signal cabinet upgrade Fuller -Wiser at Ash signal cabinet upgrade Misc. signal controller and load switch change -outs FY 2011-12 North Main at Midway - Add illuminated street name signs North Main at Harwood - Add illuminated street name signs North Main at Ash Lane - Add illuminated street name signs North Main at Mid -Cities - Add illuminated street name signs North Main at Bear Creek Drive - Add illuminated street name signs Misc. traffic signal controller upgrades Projected Equipment Replacement Fund Fleet Transfers Estimated Unit Replacements MEMO TO: Gary MCKamie, Deputy City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 6, 2007 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2006 $19647,885 REVENUE: (1) Depreciation @ 55% $570,238 (2) Transfer from Car Rental Tax $290,000 (3) Salvage Sales (estimated) $26,000 (4) Interest $47,500 Subtotal: $933,738 TOTAL FUNDS AVAILABLE $2,581,623 EXPENSES: (1) Replacement Vehicles ($1,440,500) Subtotal: ($19440,500) ESTIMATED ENDING BALANCE SEPTEMBER 30, 2007 $1,141,123 ESTIMATED REVENUE (1) Depreciation @ 55% $555,509 (2) Transfer from Car Rental Tax $0 (3) Salvage Sales (estimated) $25,000 (4) Interest $50,000 Subtotal: $630,509 ESTIMATED TOTAL FUNDS AVAILABLE: Intl ,771,632 ESTIMATED EXPENSES: (1) Replacement Vehicles ($719,065) (2) Alternative Fuel Conversion ($12,000) Subtotal: ($7311065) ESTIMATED ENDING BALANCE SEPTEMBER 30, 2008 $1,040,567 In 1 rn CITY OF r�ULESS: ESTIMATED UNIT REPLACEMENTS 2007/2008 UNIT # YEAR UNIT AGE CURRENT MILEAGE - CURRENT - VEHICLE TYPE DEPT. VEHICLE REQUESTED BYDEPARTMENT PLAN PLAN (A) (B) DEFFEk_ , PURCHASE 100 2002 6 HOURS TORO WALK -BEHIND MOWER PARKS SIMILAR TYPE UNIT $5,000.00 $5,000.00 101 2002 6 HOURS TORO WALK -BEHIND MOWER PARKS SIMILAR TYPE UNIT $3200.00 $3,200,00 105 1998 10 NIA PARIS CUSTOM TRAILER PARKS SIMILAR TYPE UNIT $2,100.00 $2,100.00 288 1991 17 26256 CHEVY C70 SINGLE AXLE DUMP PARKS SIMILAR TYPE UNIT $47,000.00 $47,000.00 323 1993 15 40251 FORD F450 36 BUCKET TRUCK PARKS TRANSFER IN UNIT #503 FACILITY MAINT, 565 1997 11 74431 FORD 314 TON PICKUP TRUCK PARKS SIMILAR TYPE UNIT $24,500.00 $24,500.00 596 1998 10 HOURS JOHN DEERE TRACTOR PARKS SIMILAR TYPE UNIT $30,565.00 $307565000 292 1990 18 HOURS CATERPILLAR STL. W HEEL ROLLER PW -STREETS SIMILAR TYPE UNIT $104,400.00 $104,400.00 304 1991 17 HOURS CATERPILLAR ASPHALT PAVER PW - STREETS SIMILAR TYPE UNIT $2059000,00 $205,000.00 307 1992 16 WA INTERSTATE TILT TRAILER PW - STREETS SIMILAR TYPE UNIT $24,700,00 $24,700,00 320 1993 15 28990 CHEVY C70 SINGLE AXLE DUMP PW - STREETS SIMILAR TYPE UNIT $49,400.00 $49,400,00 395 1996 12 N/A WARREN SANDER UNIT PW - STREETS SIMILAR TYPE UNIT W/AUXILLIARY MOTOR $16,000,00 $16,000.00 590 1999 9 95476 FORD 3/4 TON PICKUP TRUCK PW - STREETS SIMILAR TYPE UNIT $24,500.00 $24,500.00 591 1999 9 75368 FORD 3/4 TON PICKUP TRUCK PW -STREETS SIMILAR TYPE UNIT $24,500.00 $249500,00 594 1998 10 80493 CHEVY 3/4 TON UTILITY TRUCK PW - STREETS SIMILAR TYPE UNIT $27,200.00 $27,200,00 606 1999 9 N/A TARGET CONCRETE SAW PW - STREETS SIMILAR TYPE UNIT $17,500.00 $17,500.00 641 2000 8 90058 FORD 3/4 TON PICKUP TRUCK PW - STREETS SIMILAR TYPE UNIT $24,500.00 $24,500,00 549 1997 11 13603 CHEVY VAN W/SEWER CAMERA PW -SEWER SIMILAR TYPE UNff $102,000.00 505 1097 11 74579 FORD F750 SEWER TRUCK PW - SEWER UNIT TO BE DETERMINED N $150,200.00 $150,200.00 II 335 1994 14 3336 CHEVY 1T GRASS TRUCK FIRE -SUPPRESS UNIT TO BE DETERMINED $45,000.00 $45,000.00 553 1997 11 33312 FORD 3/4T WINDOW VAN FIRE SUPPRESS UNIT TO BE DETERMINED $29,700,00 $29,700.00 557 1997 11 NIA KAW ASAKI MULE / AMBULANCE FIRE -SUPPRESS UNIT TO BE DETERMINED $100100,00 $107100,00 686 2002 6 58937 FORD F350 AMBULANCE CHASSIS FIRE -SUPPRESS SIMILAR TYPE UNIT $35,800000 $351800.00 686X 2002 6 N/A FRAZER MICU UNIT FIRE SUPPRESS REMOUNT TO NEW CHASSIS / UPDATE $48,000.00 $48,000,00 503 1996 12 57844 FORD F450 35' BUCKET TRUCK FACILLITY MAINT SIMLAR TYPE UNIT / TRANSFER TO PARKS $76,700.00 $760700000 547 1997 11 71108 FORD 4 DR MIDSIZE SEDAN PD - CID SIMILAR TYPE OF UNIT $20,500,00 $20,500,00 548 1997 11 66976 FORD 4 DR MID -SIZE SEDAN PD - CID SIMILAR TYPE OF UNIT $207500,00 $20,500,00 576 1998 10 68818 FORD 4 DR MID -SIZE SEDAN PD - CID SIMILAR TYPE OF UNIT $20,500,00 $20500.00 577 1998 10 6076 FORD 4 DR MIDSIZE SEDAN PD - CID SIMILAR TYPE OF UNIT $20,500,00 $20,500.00 561 1997 11 55444 FORD 3/4 TON WINDOW VAN PD - SERVICE SIMILAR TYPE UNIT $24,500,00 $24,500.00 645 2000 8 26795 FORD 3/4 TON WINDOW VAN PD - SERVICE SIMILAR TYPE UNIT $24,500000 $24,500,00 0 4 FORD CROWN VIC INTERCEPTOR PD -PATROL SIMILAR TYPE UNIT $27,500.00 $27,500.00 0 4 FORD CROW N VIC INTERCEPTOR PD -PATROL SIMILAR TYPE UNff $27,500.00 $27,500.00 0 4 FORD CROWN VIC INTERCEPTOR PD - PATROL SIMILAR TYPE UNIT $27,500000 $27,500.00 0 4 FORD CROWN VIC INTERCEPTOR PD - PATROL SIMILAR TYPE UNIT $27,500.00 $27,500,00 0 4 FORD CROWN VIC INTERCEPTOR PD - PATROL SIMILAR TYPE UNIT $27,500.00 $27,500.00 0 4 FORD CROWN VIC INTERCEPTOR PD - PATROL NEW STYLE CHARGER - TEST UNIT $29,500.00 $29,500,60 550 1997 11 40854 FORD RANGER 1/2T PICKUP ADMINISTRATION FULL SIZE 1l2T PICKUP / V6 h �� $17,800.00 $17,800.00 551 1997 11 49275 FORD RANGER 1/2T PICKUP CODE FULL SIZE 1/2T PICKUP / V6$17,800.00 $17,800.00 552 1997 11 80733 FORD RANGER 1/2T PICKUP CODE FULL SIZE 1/2T PICKUP / V6 $17,800.00 $17,800.00 554 1997 11 74272 FORD RANGER 1/2T PICKUP CODE FULL SIZE 1/2T PICKUP / V6 $17,800.00 $17,800,00 Debt Service, General Obligation Bonds Golf/Softball G.O. Bonds, Composition of Debt Debt Service, Water and Sewer Sales Tax Revenue Bonds Debt Service, Drainage Utility System ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS $8,000,000 ■ GOLF/SOFTBALL $7,000,000 - - ❑SALES TAX 1/2 CENT $6,000,000 -- ❑ DRAINAGE WATER/SEWER $5,000,000---- ■ GENERAL $4, 000, 000 $ 3, 000, 000 _ $2, 000, 000 -- $1, 000, 000 $0 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS G.O.'s, YEAR TAXABLE • .REQUIREMENTS 2008 1 4,513,885 1 $841,656 $428,467 $213,030 1 $930,716 $6,927,754 2009 $4,369,480 $841,875 $427,735 $216,000 $929,987 $6,785,077 2010 $4,368,846 $845,644 $428,552 $218,400 $926,938 $6,788,380 2011 $4,374,976 $837,975 $433,556 $0 $938,512 $6,585,019 2012 $4,378,594 $848,656 $427,972 $0 $933,498 $6,588,720 2013 $4,388,096 $847,475 $427,194 $0 $932,490 $6,595,255 2014 $4,388,358 $849,406 $435,927 $0 $938,998 $6,612,689 2015 $4,389,029 $845,069 $433,723 $0 $938,162 $6,605,983 2016 $4,394,430 $849,666 $430,955 $0 $200,132 $5,875,183 2017 $3,992,150 $680,906 $436,838 $0 $77,954 $5,187,848 2018 $3,993,851 $683,650 $437,624 $0 $70,238 $5,185,363 2019 $3,530,844 $680,150 $437,732 $0 $72,716 $4,721,442 2020 $3,547,641 $680,644 $441,782 $0 $0 $4,670,067 2021 $2,504,761 $684,916 $170,000 $0 $0 $3,359,677 2022 $1,571,787 $682,925 $168,000 $0 $0 $2,422,712 2023 $1,566,438 $679,416 $170,750 $0 $0 $2,416,604 2024 $1,565,750 $679,225 $168,000 $0 $0 $2,412,975 2025 $978,531 $682,450 $0 $0 $0 $1,660,981 2026 $0 $679,438 $0 $0 $0 $679,438 2027 $0 $685,075 $0 $0 $0 $685,075 TOTAL $62,817,447 $15,106,217 $6,304,807 $647,430 $7,890,341 $92,766,242 6-1 General Obligation & C.O. Bonds Composition of Debt Service $4,800,000 $4,200,000 $3,600,000 $3,000,000 $2,400,000 $1,800,000 $1,200,000 $600,000 $0 Fiscal Year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 M Principal ■ Interest 2021 2022 2023 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $1,433,372 $2,105,000 $3,538,372 2009 $1,353,467 $2,040,000 $3,393,467 2010 $1,278,958 $2,115,000 $3,393,958 2011 $1,197,838 $2,200,000 $3,397,838 2012 $1,1107856 $2,2907000 $3,400,856 2013 $1,016,758 $2,395,000 $3,411,758 2014 $910,420 $2,500,000 $3,410,420 2015 $791,891 $2,620,000 $3,411,891 2016 $650,492 $2,770,000 $3,420,492 2017 $529,369 $2,485,000 $3,014,369 2018 $410,476 $2,610,000 $3,020,476 2019 $299,719 $27255,000 $2,554,719 2020 $197,422 $27375,000 $2,572,422 2021 $114,105 $17415, 000 $1, 529,105- 2022 $69,756 $525,000 $594,756 2023 $42,500 $550,000 $592,500 2024 $14,375 $575,000 $589,375 TOTAL $11,421,772 $33,825,000 $45,246,772 6-2 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 2000 DATED: March 15, 2000 ORIGINAL AMOUNT: $4,300,000 INTEREST RATES: BOND YEAR 2002 - 2007 @ 6.65%, 2008-2009 @ 5.15%, 2010 - 2011 @ 5.20%, 2012 @ 5.25%, 2013 @ 5.35%, 2014 @ 5.40%, 2015 @ 5.50%, 2016 @ 5.55%, 2017 @ 5.60%, 2018 @ 5.65%, 2019-2020 @ 5.70% PAYING AGENT: BANK OF NEW YORK OPTION DATE: FEBRUARY 1, 2008 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 2008 5.150% $4,764 $0 $185,000 $189,764 TOTAL $4,764 $0 $185,000 $189,764 Proceeds from the sale of the Bonds will be used to fund street improvements and to pay the issuance cost associated with the issuance of the Bonds. The Bonds constitute direct obligations of the City, payable from the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law. 6-3_ CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2000A DATED: MAY 1, 2000 ORIGINAL AMOUNT: $8,785,000 INTEREST RATES: BOND YEAR 2001-2008 @ 7.30%, 2009-2015 @ 5.80%, 2016 @ 5.85%, 2017 @ 5.90%, 2018-2020 @ 6.00% PAYING AGENT: BANK OF NEW YORK OPTION DATE: FEBRUARY 1, 2009 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 FEBRUARY 1 2008 7.300% $13,140 $0 $360,000 $373,140 TOTAL $13,140 $0 $360,000 $373,140 Proceeds from the sale of the Certificates will be used to pay for the construction and equipping of police facilities, to purchase golf carts for the municipal golf course, and to pay the issuance cost associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System, as provided by the Ordinance. 6-4 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS SERIES 2001 DATED: APRIL 1, 2001 ORIGINAL AMOUNT: $6,000,000 INTEREST RATES: BOND YEAR 2002 - 2006 @ 6.500%, 2007 @ 5.875%, 2008-2011 @ 4.500%, 2012 - 2013 @ 4.625%, 2014 @ 4.750%, 2015 @ 4.875%, 2016-2017 @ 5.000%, 2018-2021 @ 5.125% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: AUGUST 1, 2011 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2008 4.500% $54,666 $54,666 $245,000 $354,331 2009 4.500% $49,153 $49,153 $260,000 $358,306 2010 4.500% $43,303 $43,303 $275,000 $361,606 2011 4.500% $37,116 $37,116 $290,000 $364,231 2012 4.625% $30,591 $30,591 $300,000 $361,181 2013 4.625% $23,653 $23,653 $315,000 $362,306 2014 4.750% $16,369 $16,369 $330,000 $362,738 2015 4.875% $8,531 $8,531 $350,000 $367,063 TOTAL $263,381 --T-$263,381 $2,365,000 $2,891,763 Proceeds from the sale of the Bonds will be used to repair streets and to pay the costs of issuance associated with the issuance of the bonds. The Bonds constitute direct obligations of the City payable from the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the city, within the limits prescribed by law. 'REFUNDED YEARS 2016-2021 WITH SERIES 2006 REFUNDING ISSUE. F�t4 6-5 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2001 DATED: APRIL 1, 2001 ORIGINAL AMOUNT: $5,455,000 INTEREST RATES: BOND YEAR 2002 - 2007 @ 6.500%, 2008-2011 @ 4.500%, 2012 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018-2021 @ 5.125% - 2013 @ 4.625%, 2014 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: AUGUST 1, 2011 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2008 4.500% $49,700 $49,700 $220,000 $319,400 2009 4.500% $44,750 $44,750 $240,000 $329,500 2010 4.500% $39,350 $39,350 $245,000 $323,700 2011 4.500% $33,838 $33,838 $265,000 $332,675 2012 4.625% $27,875 $27,875 $270,000 $325,750 2013 4.625% $21,631 $21,631 $290,000 $333,263 2014 4.750% $14,925 $14,925 $300,000 $329,850 2015 4.875% $7,800 $7,800 $320,000 $335,600 TOTAL $239,869 $239,869 $2,150,000 $2,629,738 Proceeds from the sale of the certificates will be used to repair streets, to construct a building, to purchase right of way and to pay the costs of issuance associated with the issuance of the certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the city, within the limits prescribed by law, and (ii) a pledge of surplus Net revenues of the City's combined Waterworks and Sewer system, as provided by the ordinance. *REFUNDED YEARS 2016-2021 WITH SERIES 2006 REFUNDING ISSUE. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 DATED: JANUARY 28, 2003 ORIGINAL AMOUNT: $5,490,000 INTEREST RATES: BOND YEAR 2004-2009 @ 3.000%, 2010 @ 3.150%, 2011 @ 3.500%, 2012 @ 3.600%, 2013 @ 3.650%, 2014 @ 3.800%, 20156-2016 @ 4.000% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 2008 3.000% $59,038 $52,063 $465,000 $576,100 2009 3.000% $52,063 $47,263 $320,000 $419,325 2010 3.150% $47,263 $42,144 $325,000 $414,406 2011 3.500% $42,144 $36,281 $335,000 $413,425 2012 3.600% $36,281 $29,981 $350,000 $416,263 2013 3.650% $29,981 $23,320 $365,000 $418,301 2014 3.800% $23,320 $16,100 $380,000 $419,420 2015 4.000% $16,100 $8,200 $395,000 $419,300 2016 4.000% $8,200 $0 $410,000 $418,200 TOTAL $314,389 $255,351 $3,345,000 $3,914,740 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-7 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2004 DATED: June 15, 2004 ORIGINAL AMOUNT: $4,720,000 INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 20010-2012 @ 4.000%,2013 @ 4.100%, 2014 @ 4.250%, /o 2015 @ 4.400 , 2016-2022 @ 5.250%, 2023-2024 @ 5.000% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: FEBRUARY 15, 2004 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2008 3.500% $94,005 $91,205 $160,000 $345,210 2009 3.500% $91,205 $88,318 $165,000 $344,523 2010 4.000% $88,318 $84,818 $175,000 $348,135 2011 4.000% $84,818 $81,218 $180,000 $346,035 2012 4.000% $81,218 $77,518 $185,000 $343,735 2013 4.100% $77,518 $73,520 $195,000 $346,038 2014 4.250% $73,520 $69,164 $205,000 $347,684 2015 4.400% $69,164 $64,544 $210,000 $343,708 2016 5.250% $64,544 $58,638 $225,000 $348,181 2017 5.250% $58,638 $52,469 $235,000 $346,106 2018 5.250% $52,469 $46,038 $245,000 $343,506 2019 5.250% $46,038 $39,213 $260,000 $345,250 2020 5.250% $39,213 $31,994 $275,000 $346,206 2021 5.250% $31,994 $24,381 $290,000 $346,375 2022 5.250% $24,381 $16,375 $305,000 $345,756 2023 5.000% $16,375 $8,375 $320,000 $344,750 2024 5.000% $8,375 $0 $335,000 $343,375 TOTAL $1,001-789 1-$907,784 $3,965,000 $5,874,673 Proceeds from the sale of the Certificates will be used for (i) street improvements, and (ii) to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the city, within the limits prescribed by law, and (ii) a pledge of the surplus Net revenues of the City's Waterworks and Sewer system, as provided by the ordinance. OR CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION SERIES, 2004A DATED: June 15, 2004 ORIGINAL AMOUNT: $3,200,000 INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%, 2016 @ 4.500%, 2017 @ 4.600%, 2018 @ 4.650%, 2019-2024 @ 5.000% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2008 3.500% $65,728 $63,628 $120,000 $249,355 2009 3.500% $63,628 $61,528 $120,000 $245,155 2010 4.000% $61,528 $59,028 $125,000 $245,555 2011 4.000% $59,028 $56,428 $130,000 $245,455 2012 4.000% $56,428 $53,628 $140,000 $250,055 2013 4.100% $53,628 $50,655 $145,000 $249,283 2014 4.250% $50,655 $47,468 $150,000 $248,123 2015 4.400% $47,468 $44,058 $155,000 $246,525 2016 4.500% $44,058 $40,345 $165,000 $249,403 2017 4.600% $40,345 $36,435 $170,000 $246,780 2018 4.650% $36,435 $32,250 $180,000 $248,685 2019 5.000% $32,250 $27,500 $190,000 $249,750 2020 5.000% $27,500 $22,500 $200,000 $250,000 2021 5.000% $22,500 $17,250 $210,000 $249,750 2022 5.000% $17,250 $11,750 $220,000 $249,000 2023 5.000% $11,750 $6,000 $230,000 $247,750 2024 5.000% $6,000 $0 $240,000 $246,000 TOTAL $696,175 $630,448 $2,890,000 $4.216,623 Proceeds from the sale of the Bonds will be used to (i) street improvements and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. . • CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 DATED: MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 INTEREST RATES: BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% PAYING AGENT: WACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS OPTION DATE: FEBRUARY 1, 2016 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 2008 3.000% $293,669 $288,644 $335,000 $917,313 2009 3.000% $288,644 $274,844 $920,000 $1,483,488 2010 3.500% $274,844 $258,131 $955,000 $1,487,975 2011 3.500% $258,131 $240,894 $985,000 $1,484,025 2012 3.750% $240,894 $221,675 $1,025,000 $1,487,569 2013 4.000% $221,675 $200,375 $1,065,000 $1,487,050 2014 5.000% $200,375 $172,500 $1,115,000 $1,487,875 2015 5.000% $172,500 $143,250 $1,170,000 $1,485,750 2016 5.000% $143,250 $112,250 $1,240,000 $1,495,500 2017 5.000% $112,250 $79,500 $1,310,000 $1,501,750 2018 5.000% $79,500 $45,000 $1,380,000 $1,504,500 2019 4.500% $45,000 $23,063 $975,000 $1,043,063 2020 4.500% $23,063 $0 $1,025,000 $1,048,063 TOTAL $2,353,794 $2,060,125 $13,500,000 $17,913,919 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. ., P 6-10 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2006 DATED: JANUARY 1, 2006 ORIGINAL AMOUNT: $5,080,000 INTEREST RATES: BOND YEAR 2006 - 2021@ 3.930% PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: FEBRUARY 15, 2012 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 1 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2008 3.930% $99,527 $99,233 $15,000 $213,760 2009 3.930% $99,233 $98,938 $15,000 $213,170 2010 3.930% $98,938 $98,643 $15,000 $212,581 2011 3.930% $98,643 $98,348 $15,000 $211,991 2012 3.930% $98,348 $97,955 $20,000 $216,304 2013 3.930% $97,955 $97,562 $20,000 $215,518 2014 3.930% $97,562 $97,169 $20,000 $214,732 2015 3.930% $97,169 $96,776 $20,000 $213,946 2016 3.930% $96,776 $82,432 $730,000 $909,208 2017 3.930% $82,432 $67,301 $770,000 $919,733 2018 3.930% $67,301 $51,483 $805,000 $923,784 2019 3.930% $51,483 $35,174 ' $830,000 $916,657 2020 3.930% $35,174 $17,980 $875,000 $928,153 2021 3.930% $17,980 $0 $915,000 $932,980 TOTAL $1,138,521 $1,038,994 $5,065,000 $7,242,515 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. jf x. t 6-11 Taxable C.O.'s (Self Supporting) Composition of Debt Service $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500, 000 $400,000 $300,000 $200,000 $100,000 $0 Fiscal Year ❑ Principal ■ Interest 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $735,513 $240,000 $975,513 2009 $716,013 $2K000 $976,013 2010 $694,888 $280,000 $974,888 2011 $672,138 $305, 000 $977,138 2012 $647,738 $330,000 $977,738 2013 $621,338 $355,000 $976,338 2014 $592,938 $385,000 $.977,938 2015 $562,138 $415, 000 $977,138 2016 $528,938 $445,000 $973,938 2017 $492,781 $485,000 $977,781 2018 $453,375 $520,000 $973,375 2019 $411,125 $565.000 $976,125 2020 $365,219 $610,000 $975,219 2021 $315,656 $660,000 $975,656 2022 $262,031 $715,000 $977,031 2023 $203,938 $770,000 $973,938 2024 $141,375 $835,000 $976,375 2025 $73,531 $905,000 $978,531 TOTAL $8,490,669 $9,080,000 $17,570,669 6-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, TAXABLE SERIES 2000 DATED: APRIL 1, 2000 ORIGINAL AMOUNT: $10,290,000 INTEREST RATES: BOND YEAR 2001 - 2010 @ 8.125%, 2011-2015 @ 8.000%, 2016 - 2025 @ 8.125% PAYING AGENT: BANK OF NEW YORK OPTION DATE: AUGUST 1, 2010 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2008 8.125% $367,756 $367,756 $240,000 $975,513 2009 8.125% $358,006 $358,006 $260,000 $976,013 2010 8.125% $347,444 $347,444 $280,000 $974,888 2011 8.000% $336,069 $336,069 $305,000 $977,138 2012 8.000% $323,869 $323,869 $330,000 $977,738 2013 8.000% $310,669 $310,669 $355,000 $976,338 2014 8.000% $296,469 $296,469 $385,000 $977,938 2015 8.000% $281, 069 $281, 069 $415, 000 $977,138 2016 8.125% $264,469 $264,469 $445,000 $973,938 2017 8.125% $246,391 $246,391 $485,000 $977,781 2018 8.125% $226,688 $226,688 $520,000 $973,375 2019 8.125% $205,563 $205,563 $565,000 $976,125 2020 8.125% $182,609 $182,609 $610,000 $975,219 2021 8.125% $157,828 $157,828 $660,000 $975,656 2022 8.125% $131,016 $131,016 $715,000 $977,031 2023 8.125% $101,969 $101,969 $770,000 $973,938 2024 8.125% $70,688 $70,688 $835,000 $976,375 2025 8.125% $36,766 $36,766 $905,000 $978,531 TOTAL $4,245,334 $4,245,334 $9,080,000 $17,570,669 Proceeds from the sale of the Certificates will be used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. 6-13 Golf/Softball C.O. Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL C. O. BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $386,656 $455,000 $841,656 2009 $376,875 $465,000 $841,875 2010 $365.644 $480,000 $845,644 2011 $352,975 $485.000 $837,975 2012 $338,656 $510,000 $848,656 2013 $3227475 $525,000 $847,475 2014 $304,406 $545,000 $849,406 2015 $285,069 $560,000 $845,069 2016 $264,666 $585,000 $849,666 2017 $245,906 $435,000 $680,906 2018 $228,650 $455,000 $683,650 2019 $210,150 $470,000 $680,150 2020 $190,644 $490,000 $680,644 2021 $169,916 $515,000 $684,916 2022 $147,925 $535,000 $682,925 2023 $124,416 $555,000 $679,416 2024 $99,225 $580,000 $679,225 2025 $72,450 $610,000 $682,450 2026 $44,438 $635,000 $679,438 2027 $15,075 $670,000 $685,075 TOTAL $4,546,216 $10,560,000 $15,106,216 These funds are separate from other C. O. bonds because they are paid from the surplus revenues of each function. 6-14 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-GOLF DATED: February 24, 2004 ORIGINAL AMOUNT: $9,610,000 INTEREST RATES: BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 @ 2.750%, 2012 @ 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, 2017 @ 3.750%, 2018-2019 @ 4.000%, 2020-2021 @ 4.125%, 2022 @ 4.250%, 2023 @ 4.375%, 2024-2027 @ 4.500% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2008 2.000% $176,594 $173,294 $330,000 $679,888 2009 2.250% $173,294 $169,469 S340,000 $682,763 2010 2.500% $169,469 $165,094 S350,000 $684,563 2011 2.750% $165,094 $160,281 S350,000 $675,375 2012 3.000% $160,281 $154,731 S370,000 $685,013 2013 3.250% $154,731 $148,556 $380,000 $683,288 2014 3.500% $148,556 $141,731 $390,000 $680,288 2015 3.500% $141,731 $134,644 $405,000 $681,375 2016 3.625% $134,644 $127,031 $420,000 $681,675 2017 3.750% S127,031 $118,875 S435,000 S680,906 2018 4.000% S118,875 $109,775 S455,000 $683,650 2019 4.000% S109,775 $100,375 S470,000 S680,150 2020 4.125% S100,375 $90,269 S490,000 S680,644 2021 4.125% $90,269 $79,647 $515,000 $684,916 2022 4.250% S79,647 $68.278 $535,000 $682,925 2023 4.375% $68,278 S56,138 $555,000 $679,416 2024 4.500% $56,138 $43,088 $580,000 $679,225 2025 4.500% $43,088 $29,363 $610,000 $682,450 2026 4.500% $29,363 $15,075 $635,000 $679,438 2027 4.500% $157075 $0 $670,000 $685,075 TOTAL $2,262,306 $2,085,713 $9,285,000 $13,633,019 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $681,651 6-15 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-SOFTBALL DATED: February 24, 2004 ORIGINAL AMOUNT: $1,485,000 INTEREST RATES: BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 @ 2.750%, 2012 @ 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2008 2.000% $19,009 $17,759 $125,000 $161,769 2009 2.250% $17,759 $16,353 $125,000 $159,113 2010 2.500% $16,353 $14,728 S130,000 $161,081 2011 2.750% $14,728 $12,872 $135,000 $162,600 2012 3.000% $12,872 $10,772 $140,000 $163,644 2013 3.250% $10,772 $8,416 $145,000 $164,188 2014 3.500% $8,416 $5,703 $155,000 $169,119 2015 3.500% $5,703 $2,991 $155,000 $163,694 2016 3.625% $2,991 $0 $165,000 $167,991 TOTAL $108,603 $89,594 $1,275,000 $1,473,197 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $163,689 6-16 Water & Sewer Revenue Bonds Composition of Debt Service $500,000 $400,000 $300, 000 $200,000 $100,000 ❑ PRINCIPAL O INTEREST 7-1 LEA, 01 9 "" " :� $0 2008 2010 2012 2014 2016 2018 Fiscal Year 2020 2022 2024 DEBT SERVICE SUMMARY OF WATER AND SEWER REQUIREMENTS SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $193,467 $235,000 $428,467 2009 $1827735 $245,000 $427,735 2010 $173.552 $255,000 $428,552 2011 $163,556 $270,000 $.433,556 2012 $152,972 $275,000 $427,972 2013 $142,194 $285,000 $427,194 2014 $130,927 $305,000 $435,927 2015 $118,723 $315,000 $433,723 2016 $105.955 $325,000 $430,955 2017 $91,838 $345,000 $436,838 2018 $77,624 $360,000 $437,624 2019 $627732 $375,000 $437,732 2020 $46,782 $395,000 $441,782 2021 $30.000 $140,000 $170,000 2022 $23,000 $145,000 $168,000 2023 $15,750 $155,000 $170,750 2024 $8,000 $160,000 $168,000 TOTAL $1,719,807 $4,585,000 $6,304,807 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $370,871 6-17 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2000 DATED: MARCH 15, 2000 ORIGINAL AMOUNT: $37260,000 INTEREST RATES: BOND YEAR 2002-2006 @ 6.75%, 2007 @ 6.00%7 2008-2011 @ 5.25%, 2012 @ 5.35%, 2013 @ 5.40%. 2014-2016 @ 5.50%, 2017-2018 @ 5.625%, 2019-2020 @ 5.75% PAYING AGENT: BANK OF NEW YORK OPTION DATE: JULY 15, 2008 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2008 5.250% $3.675 $3,675 $140,000 $147,350 TOTAL $3,675 $3,675 $140,000 $147,350 Proceeds from the sale of the Bonds will be used to finance Water and Sewer System projects and to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable solely from Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated to pay these Bonds from monies raised or to be raised from taxation. *REFUNDED YEARS 2009-2020 WITH SERIES 2006 REFUNDING ISSUE s i CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2004 DATED: JUNE 15, 2004 ORIGINAL AMOUNT: $2,145,000 INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%. 2016 @ 5.250%, 2017 @ 4.600%, 2018 @ 4.650%, 2019- 2024 @ 5.000% PAYING AGENT: WACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS OPTION DATE: JULY 15, 2014 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2008 3.500% $44,268 S44,268 $80,000 $168,535 2009 3.500% $42,868 S42,868 $85,000 $170,735 2010 4.000% $41.380 S41,380 $85.000 $167,760 2011 4.000% $39,680 $39,680 $90,000 $169,360 2012 4.000% $37,880 $37,880 $90,000 $165,760 2013 4.100% $36,080 $36,080 $95,000 $167,160 2014 4.250% $34.133 $34,133 $100,000 $168,265 2015 4.400% S32.008 $32,008 $105,000 $169,015 2016 5.250% S29,698 S29,698 S110,000 $169,395 2017 4.600% $26,810 S26,810 S115,000 $168,620 2018 4.650% $24,165 $24,165 S120,000 $168,330 2019 5.000% $21,375 $21,375 S125,000 $167,750 2020 5.000% $18,250 $18,250 $130,000 $166,500 2021 5.000% $15,000 $15,000 $140,000 $170,000 2022 5.000% $11,500 $11,500 $145,000 $168,000 2023 5.000% $7,875 $77875 $155,000 $170,750 2024 5.000% $4,000 $4,000 $160,000 $168,000 TOTAL $466,968 $466,968 $1,930,000 $2,863,935 Proceeds from the sale of the Bonds will be used to (i) improve and equip property, structures, facilities and related infrastructure for the Water and Sewer System and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 6-19 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING 2006 BONDS, SERIES DATED: JANUARY 1, 2006 ORIGINAL AMOUNT: $2,530,000 INTEREST RATES: BOND YEAR 2006-2020 @ 3.880% PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: JULY 15, 2012 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2008 3.880% S48, 791 $48,791 $15,000 $1127582 2009 3.880% S48,500 $48,500 S160,000 $257,000 2010 3.880% S45,396 $45,396 S170,000 $260,792 2011 3.880% $42,098 $42.098 S180,000 $2647196 2012 3.880% $38,606 $38,606 $185,000 $2627212 2013 3.880% $35,017 $35,017 $190.000 $260,034 2014 3.880% $31,331 $317331 $205,000 $267,662 2015 3.880% $27,354 $277354 $210,000 $264,708 2016 3.880% $23,280 $23,280 $215,000 $261,560 2017 3.880% $19,109 $19,109 $230,000 $268,218 2018 3.880% $14,647 $14,647 $240,000 $269,294 2019 3.880% $9,991 $9,991 $250,000 $269,982 2020 3.880% $5,141 $5,141 $265,000 $275,282 TOTAL $389,261 $389,261 $2,515,000 $3,293,522 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding Water and Sewer System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 6-20 Sales Tax Revenue Bond Composition of Debt Service $1,000,000 $800,000 El PRINCIPAL $600,000 13I NTEREST i $400,000 $200,000 SO 2008 2010 2012 FiscalYe014 2016 2018 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2008 $265,716 $665,000 $930,716 2009 $239,987 $690,000 $929,987 2010 $211,938 $715,000 $926,938 2011 $183,512 $755,000 $938,512 2012 $153,498 $780,000 $933,498 2013 $122,490 $810,000 $932,490 2014 $88,998 $850,000 $938,998 2015 $53,162 $885, 000 $938,162 2016 $15,132 $185, 000 $200,132 2017 $7,954 $70,000 $77,954 2018 $5,238 $65,000 $70,238 2019 $2,716 $70,000 $72,716 TOTAL $1,350,341 $6,540,000 $7,890,341 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $938,998 $606,949 6-21 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1999 DATED: OCTOBER 15, 1999 ORIGINAL AMOUNT: $1,000,000 INTEREST RATES: BOND YEAR 2000-2007 @ 7.00%, 2008-2010 @ 5.25%, 2011-2013 @ 5.50%, 2014-2016 @ 5.65%, 2017-2019 @ 5.85% PAYING AGENT: BANK OF NEW YORK OPTION DATE: SEPTEMBER 15, 2010 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2008 5.25% $2,363 $2,363 $45,000 $49,725 2009 5.25% $1,181 $1,181 $45,000 $47,363 TOTAL $3,544 $3,544 $90,000 1 $97,088 Proceeds from the sale of the Bonds will be used for park improvements at the Parks At Texas Star, including irrigation, landscaping, and the construction of an entry way and parking facilities, and to pay the cost of issuance associated with the Bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain Pledged Revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. *REFUNDED YEARS 2010-2019 WITH SERIES 2006 REFUNDING ISSUE. 6-22 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2002 DATED: JUNE 14, 2002 ORIGINAL AMOUNT: $6,430,000 INTEREST RATES: BOND YEARS 2003-05 @ 3.00%, 2006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.75%, 2009-12 @ 4.00%, 2013 @ 4.20%, 2014 @ 4.30%, 2015 @ 4.40% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: SEPTEMBER 15, 2012 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2008 3.75% $100,522.50 $100,522.50 $530,000 $731,045 2009 4.00% $90,585.00 $90,585.00 $550,000 $731,170 2010 4.00% $79,585.00 $79,585.00 $570,000 $729,170 2011 4.00% $68,185.00 $68,185.00 $600,000 $736,370 2012 4.00% $56,185.00 $56,185.00 $620,000 $732,370 2013 4.20% $43,785.00 $43,785.00 $645,000 $732,570 2014 4.30% $30,240.00 $30,240.00 $680,000 $740,480 2015 4.40% $15,620.00 $15,620.00 $710,000 $741,240 TOTAL $484,708 $484,708 $4,905,000 $5,874.415 Proceeds from the sale of the Bonds will be used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1994, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 6-23 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2006 DATED: JANUARY 1, 2006 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES BOND YEARS 2006-2016 @ 3.880% PAYING AGENT: JJP MORGAN CHASE BANK OF TEXAS IOPTION DATE. YEAR 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 TOTAL COUPON 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% 3.88% SEPTEMBER 15, 2012 INTEREST MARCH 15 SEPTEMBER 15 $29, 973 $29, 973 $28,227 $28,227 $26, 384 $26, 384 $23,571 $23,571 $20, 564 $20, 564 $17,460 $17,460 $14,259 $14,259 $10,961 $10,961 $7, 566 $7, 566 $3,977 $3,977 $2,619 $1,358 $2,619 $1,358 $186,919 1 $186,919 PRINCIPAL SEPTEMBER 15 $90,000 $95, 000 $145, 000 $155, 000 $160,000 $165, 000 $170, 000 $175,000 $185, 000 $70,000 $65, 000 $70,000 $1,545,000 TOTAL REQUIREMENTS $149, 946 $151,454 $197, 768 $202,142 $201,128 $199,920 $198,518 $196, 922 $200,132 $77,954 $70,238 $72.716 $1,918,838 Proceeds from the sale of the Bonds will be used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1996 and 1999, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 6-24 Drainage Utility Bonds Composition of Debt Service $250,000 $200,000 $150,000 ❑ PRINCIPAL $100,000 ■ INTEREST $50,000 $0 2008 2009 2010 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $23,030 $190.000 $213,030 2009 $16.000 $200,000 $216,000 2010 $8,400 $210,000 $218,400 TOTAL $47,430 $600,000 $647,430 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $215,810 6-25 CITY OF EULESS, DEBT SERVICE REQUIREMENTS TEXAS DESCRIPTION: MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE SERIES 2001 REFUNDING BONDS, DATED: OCTOBER 15, 2001 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: BOND YEAR 2002-04 @ 3.00%12005 @ 3.50%12006 3.50%, 2008 @ 3.70%, 2009 @ 3.80%, 2010 @ 4.00% @ 3.25%12007 @ PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2008 3.70% $11,515 $11,515 $190,000 $213,030 2009 3.80% $87000 $81000 $200,000 $216,000 2010 4.00% $4,200 $4,200 $210,000 $218,400 TOTAL $239715 $23,715 $6009000 $647,430 Proceeds from the sale of the Bonds will be used to refund the City's Municipal Drainage Utility System Revenue Bonds, Series 1991, and to pay the cost of issuance associated with the sale of the bonds. The original bonds were used for drainage improvements, including the acquisition, construction and repair of structures, equipment and facilities for the City's Municipal Drainage Utility System, The Bonds constitute special obligations of the City payable both as to principal and interest , soley from and secured by a first lien on and pledge of the Revenues of the City's Municipal Drainage Utility System in accordance with the provisions of the Ordinance. PERSONNEL INSURANCE Personnel: Personnel Counts Personnel Counts by Fund Proposed Pay Plan Insurance: Insurance Financial Report Medical & Dental Premiums Schedule of Medical Benefits Dental Benefits Scott &White Prescription Plan Summary WorkerCompensation/Risk s on/Risk Management Report PERSONNEL COUNTS FY 05/06 FY 06107 FY 06107 FY 07/08 BUDGETED BUDGETED ESTIMATED PROPOSED 101-1011 CITY MANAGERS OFFICE 2.00 2.00 2.00 2.00 31-1014 CITY SECRETARY 4.00 4.00 4.00 4.00 101-2012 FINANCE/BUDGET 2.50 2.50 2.50 2.50 101-2013 COURTS 8.00 9.00 e) 9.00 e) 9.00 101-2018 ACCOUNTING 3.50 4.25 a&f) 4.25 a&f) 4.75 A) 101-3045 PD ADMINISTRATION 4.00 4.00 4.00 4.00 101-3046 PD PATROL 47.00 46.00 b) 46.00 b) 46.00 101-3047 PD INVESTIGATION 15.00 15.00 15.00 15.00 101-3048 PD SERVICE 22.00 25.00 g) 25.00 g) 25.00 101-3049 PD DETENTION 17.00 17.00 17.00 17-.00 1014023 FIRE�MARSHALL 4.00 4.00 4.00 4.00 1014040 FD ADMINISTRATION 4.00 4.00 4.00 4.00 1014041 FD PARAMEDIC 59.00 62.00 h) 62.00 h) 62.00 101-5016 INFORMATION SERVICES 1.00 1.00 1.00 1.00 101-5019 PERSONNEL 4.00 3.50 c&d) 3.50 c&d) 3.50 101-5036 PURCHASING 1.00 1.00 1.00 1.00 101-5037 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 101-5054 LIBRARY 10.00 10.00 10.00 10.00 101-6032 PLANNING 3.00 3.00 3.00 3.00 101-6034 INSPECTIONS SERVICES 7.00 7.00 7.00 7.00 101=6065 ENVIRONMENTAL HEALTH 2.00 2.00 2.00 2.00 101-7051 LEISURE SERVICES 8.00 8.00 8.00 8.25 B) 101-7052 PARKS 16.50 16.50 16.50 16.50 101-7083 PROGRAMS & SPECIAL EVENTS 2.00 2000 2000 2.00 101-7084 RECREATION ADMINISTRATION 1.25 1.00 a) 1.00 a) 1.00 101-8033 STREET 9.00 9.00 9.00 9.00 101-8064 ANIMAL CONTROL 3.00 3.00 3.00 3.00 101-8066 CITY ENGINEER 1.50 General 1.50 General 1.50 General 1.50 General 101-9060 NON -DEPARTMENTAL 0.25 266.50 0.25 272.50 0.25 272.50 0.25 273.25 501-2070 WATER OFFICE 5.00 5.00 5.00 5.00 501-5039 RECYCLING 1.00 1.00 1.00 1.00 501-5076 INFORMATION SERVICES 4.00 4.00 4.00 4.00 501-8066 CITY ENGINEER 5.75 5.75 5.75 5.75 501-8071 WATER PRODUCTION 6.75 6.75 6.75 6.75 01-8072 WATER DISTRIBUTION 9.25 9.25 9.25 9.25 501-8073 SEWAGE & TREATMENT 8.00 8.00 8.00 8.00 501-8077 METER READING 1.00 W&S 1.00 W&S 1.00 W&S 1.00 W&S 501-9060 W & S NON-DEPT. 8.75 49.50 9.25 f) 50.00 9.25 f) 50.00 9.25 50.00 540-7060 GOLF NON DEPARTMENTAL 1.25 1.25 1.25 1.25 540-7062 GOLF COURSE MAINT, 3.00 3.00 3.00 3.00 540-7063 PRO SHOP 4.50 4.50 4.50 4.50 540-7067 FOOD & BEVERAGE (GRILL) 4.00 Golf 4.00 Golf 4.00 Golf 4.00 Golf 540-7068 CONFERENCE CNTR, 2.50 15.25 2.50 15.25 2.50 15.25 2.50 15.25 504-5090 SERVICE CENTER 6.00 6.00 6.00 6.00 510-8029 DRAINAGE UTILITY 2.25 2.25 2025 2.25 520-7055 RECREATION CLASSES 0.34 0.34 0.34 0.34 530-7050 SOFTBALL WORLD 3.58 3.58 3.58 2.83 A) 550-7078 ATHLETIC COMPLEX 0.33 0.33 0.33 0.33 610-5015INSURANCE 1.50 1.00 c) 1.00 c) 1.00 615-5017 RISK MANAGEMENT 0.50 0.50 0.50 0.50 202-2013 JUVENILE CASE FUND 0.00 1.00 j) 1.00 j) 1.00 210-1052 1/2 CENT - PARKS 3.75 4.75 1) 4.75 1) 4.75 A & B) 210-1054 1/2 CENT - LIBRARY 9.00 9.00 9.00 9.00 210-1081 1/2 CENT - ECO. DEV, 0.50 Other 0.50 Other 0.50 Other 0.50 Other 220-3045 CRIME CONTROL 15.00 42.75 16.00 b) 45.25 16.00 b) 45.25 16.00 44.50 TOTAL 374.1)0 383.00 383.00 383.00 FY2007 Changes FY2008 Changes �-1 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY06 ACTUAL FY07 BUDGET FY07 ESTIMATE FY08 PROP GENERAL FUND 266.50 272.50 272.50 273.25 WATER & SEWER FUND 49.50 50.00 50.00 50.00 GOLF COURSE FUND 15.25 15.25 15.25 15.25 SERVICE CENTER FUND 6.00 6.00 6.00 6.00 DRAINAGE UTILITY 2.25 2.25 2025 2.25 RECREATION CLASSES FUND 0.34 0.34 0.34 0.34 SOFTBALL WORLD 3.58 3.58 3.58 2.83 ATHLETIC COMPLEX 0.33 0.33 0.33 0.33 BENEFITS/INSURANCE FUND 1.50 1.00 1,001 1.00 RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 JUVENILE CASE FUND 0.00 1.00 1.00 1.00 1/2 CENT - PARKS 3.75 4.75 4.75 4.75 1/2 CENT - LIBRARY 9.00 9.00 9.00 9.00 1/2 CENT - ECO. DEV, 0.50 0.50 0.50 0.50 CRIME CONTROL DISTRICT 15.00 16.00 16.00 16.00 TOTAL 374.00 383.00 383.00 383.00 PART-TIME EMPLOYEES FY06 ACTUAL FY07 BUDGET FY07 ESTIMATE FY08 PROP 58.50 58.00 58.00 58.00 8.50 8.00 8.00 8.00 59.00 59.00 59.00 59.00. 0.00 0.00 1 0.00 0.00 0.00 0.00 0.00 0.00 3.00 3.00 3.00 3.00 17.00 17.00 17.00 17.00 9.00 9.00 9.00 9.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14.00 14.00 14.00 14.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 169.00 168.00 168.00 168.00 FY06 FY07 FY08 FY08 Prop � Longevity 01-Dec-04 01-Dec-05 01-Dec-06 $437,590 TMRS 14.04% 14.21% 14.45% $3,0291575 Workers Comp $58.50 $58.50 $58.50 $267,462 Health Insurance $455 $565 $679 $3,118,939 Disability Ins. 0.30% 0.30% 0.30% $60,723 life Insurance $67,392 Medicare Date 01-Apr-86 01-Apr-86 01-Apr-86 Medicare Cost 1.45% 1.45% 1.45% $262,691 TOTAL $7,244,372 In FY 2007, full-time staff increased to 383 employees, due to the addition of 3 firefighter/paramedics, 3 dispatchers, 1 court clerk, 1 accountant upgraded from part time to full time,1 field tech, and 1 juvenile case clerk. Part-time staffing was reduced by 1 due to the upgraded accountant position. 7-2 1 PROPOSED NON-EXEMPT PAY PLAN - FY2008 EFFECTIVE 10=25-07 Hourly, Monthly and Annual Pay Scales H.T.E. STEP 1 2 3 4 5 5 GRAD Job E Code FLSA Job Title Start Pay End Prob, EOY 1 EOY 2 EOY 3 Merit Top 210 36.00 N Cashier $2,013 $2,083 $2,156 $2,232 $2,310 $2,578 36.04 N Greenskeeper $24,156 $259002 $25,877 $26,783 $27,720 $30,941 36.03 N Library Aide 11.6137 1260202 12.4409 1268763 1303270 1408756 220 36.02 N Facilities Attendant $2,155 $2,231 $2,307 $2,390 $2,472 $2,753 37.03 N Library Clerk $25,859 $26,768 $27,689 $289675 $29,659 $33,037 37.04 N Office Clerk 12.4323 12.8691 13.3121 1 13.7861 14.2589 15.8831 230 37.01 N Parks Field Tech I $2,274 $2,353 $2,435 $2,521 $2,609 $2,873 37.02 N Facility Tech 1 $27,284 $28,236 $29,222 $30,255 $31,303 $34,475 37.05 N Public Works Field Tech 1 13.1172 13.5752 14.0492 14.5454 15.0493 1655743 240 38.01 N Police Records Clerk $2,393 $2,478 $2,563 $2,653 $2,747 $3,053 38.03 N Utility Billing Clerk $28,721 $29,738 $30,755 1 31,834 $32,960 $36,632 39.00 N Parks Field Tech II 1368084 1402973 , 1407862 1503049 1558459 17.6117 39.01 N Animal Control Officer I 39.04 N Receptionist 39.05 N Facility Tech II 39.06 N Public Works Field Tech II 39.07 N Kitchen Coordinator 250 39.08 N Court Clerk $2,513 $2,602 $2,693 $2,787 $2,883 $3,173 39.09 N Purchasing Tech $30,1Ott $31,223 $32,317 $33,442 $34,601 $38,073 39.10 N Juvenile Case Clerk 14.4996 15.0109 15.5370 16.0779 16.6351 18.3041 40.00 N Analyst I 40.01 N Animal Control Officer II 40.04 N Office Tech 40.05 N Mechanic I 40.07 N Secretary 40.08 N Conference Centre Lead 40.10 N Claims Adjuster 40.11 N JHR Benefits Tech, 260 N (Vacant) $2,632 $2,724 $23821 $2,918 $31020 31$51 $31,584 $32,694 $33,850 $35,022 $36,243 $40,212 15.1845 15.7182 16.2741 16.8374 17.4244 19.3328 270 42.03 N Nursery Specialist $2,753 $2,849 $2,949 $31053 $3,158 $3,530 $33,037 $34,193 $35,383 $36,632 $37,900 $42,354 15.8831 16.4391 17.0111 1 17.6117 18.2210 20.3626 7-3 E Code FLSA PROPOSED NON-EXEMPT PAY PLAN - FY2008 EFFECTIVE 7 UwZOm07 Hourly, Month Job Title and Annual Pav Scales Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Top 280 40.02 N Office Supervisor $2,873 $2,973 $3,077 $3,184 $3,296 $3,711 41.01 N Administrative Secretary $34,0475 $35,680 $36,929 $389212 $39,556 $447528 43.01 N Administrative Assistant 1 1695743 1711538 1707543 1893711 19,0175 2164075 43.02 N Library Assistant 43.03 N Equipment Operator 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 43.08 N Public Works Field Tech III 43.12 N Urban Forester 281 41.02 N Circulation Supervisor $3,023 $3,130 $3,239 $3,352 $3,470 $3,890 42.01 1 N jAdministrative Secretary II $36,274 $37,556 $38,867 $40,228 $41,637 $46,685 1704393 1800559 1806863 1993402 2000177 2204449 290 42.00 N Technical Specialist $3,173 $3,283 $3,399 $3,518 $3,640 $4,059 42.04 N Fleet & Facilities Coord. $38,073 $39,399 $409793 $429215 $43,683 $48,704 42.05 N Graphics Artist 1893041 1809419 1906119 2062956 2100017 2364152 43.09 N Executive Secretary 45.00 N Inspector I 45.01 N Mechanic III 45.04 N Leadman 300 43.06 N Animal Control Supervisor $3,291 $3,406 $3,526 $3,650 $3,777 $4,250 46.04 N Police Records Supervisor $39,495 $40,870 $42,308 $43,795 $45,325 $51,001 46.08 N Computer Support Specialist 18.9879 19.6492 20o3404 2100552 2107910 24.5196 46.09 N Chief Mechanic 310 47.00 N Open $3,471 $31591 $31716 $3,846 $3,980 $4,427 $41,652 $43,090 $44,592 $46,154 $47,764 $53,128 20.0252 20.7164 21.4385 22.1893 22.9636 25.5421 320 48.01 N Foreman $3,651 $3,778 $3,910 $4,047 $4,189 $41668 48.02 N Inspector II $43,810 $45,341 $46,920 $48,562 $50,268 $56,021 48.04 N Signal Tech II 2180625 1 2107985 2205578 2363471 24.1672 2609331 330 49.00 N Baliff/Warrant Officer $3,829 $3,964 $4,103 $4,245 $4,395 $4,907 $45,952 $47,563 $49,235 $50,939 $52,738 $58,881 22.0925 1 2298668 23.6709 24.4898 25.3547 28.3080 7-4 E Code FLSA PROPOSED NON-EXEMPT PAY PLAN - FY2008 EFFECTIVE 10-25-07 Hourly, Monthly and Annual Pay Scales Job Title Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Tops 340 48.03 N Computer Support Spec II $4,009 $4,150 $4,296 $4,446 $4,601 $5,148 50.02 N Inspector III $48,110 $49,798 $51,548 $53,347 $55,208 $61,774 50.03 N Engineering Technician 23.1298 23.9414 24.7827 25.6476 26.5422 29.6991 350 51.02 N Senior Inspector $4,189 $4,335 $4,487 $4,645 $4,806 $5,386 $50,268 $52,018 $53,848 $55,740 $57,678 $64,636 24.1672 25.0086 25.8883 26.7978 27.7298 31.0752 360 52.00 N Inspection Services Supv. $4,397 $4,551 $4,711 $4,876 $5,046 $5,629 $52,769 $54,614 $56,537 $58,506 $60,553 $67,543 25.3696 26.2568 27.1813 28.1281 29.1120 32.4724 7-5 PROPOSED EXEMPT PAY PLAN = FY2008 EFFECT/ VE 10-25-07 Hourly, Monthly and Annual Pay Scales GRADE Code FLSA Job Title Start Mid 245 E OPEN $2,371 $2,655 $3,024 $28,456 $31,865 $365289 $13.6806 $15.3198 $17A465 255 140.06 E Second Asst. Golf Pro $2,490 $2,788 $3,143 140.07 1 E lAsst, Food & Beverage Mgr. $29,878 $33,460 $37,711 $1423643 $1600867 $1801303 285 143.04 E Asst. Golf Superintendent $2,873 $3,261 $3,711 143.11 E First Asst. Golf Pro $34,471 $39,133 $44,538 138.02 E Softball World Supervisor $1605728 $1898140 $21 A123 295 143.16 E Conference Centre Manager $3,143 $3,557 $4,021 $37,711 $42,685 $48,249 $18.1303 $20.5215 $23.1968 315 149.07 E Projects and Events Supervisor $3,438 $3,945 $4,386 $419260 $47,344 $529627 $19.8365 $22.7613 $25.3014 325 145.03 E Accountant I $3,616 $4,121 $4,624 148.00 E Librarian $43,387 $49,455 $55,489 $20.8590 $23.7764 $26.6775 7-6 PROPOSED EXEMPT PAY PLAN - FY2008 EFFECTIVE 10-25-07 Hourly. Monthly and Annual Pav Scales GRADE Code FLSA Job Title Start Mid T 345 150.03 E Senior Librarian $3,971 $4,535 $5,098 $47,656 $54,426 $61,180 $22.9114 $26.1663 $29.4137 355 150.00 E Accountant II $4,150 $4,743 $5,335 151.00 E Web Designer $49,798 $56,911 $64,025 151.04 E Professional Engineer $23.9414 $27.3611 $30.7810 365 145.07 E Internal Auditor $4,356 $4,878 $5,575 $52,268 $58,537 $66,902 $25.1290 $28.1429 $32.1646 405 155.01 E Civil Engineer $5,295 $6,036 $6,778 $63,542 $72,436 $81,333 $30.5490 $34.8251 $39.1023 7-7 PROPOSED PUBLIC SAFETY PAY PLAN - FY2008 FIRE EFFECTIVE 10=20=07 POLICE EFFECTIVE 10=25=07 H.T.E. STEP 1 2 3 4 5 6 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 510.00 20.00 N PSO $2,778 $2,917 $3,062 $3,216 $3,376 $3,545 $33,340 $35,007 $369750 $38,596 $409517 $42,542 16.0288 16.8304 17.6681 18.5558 19.4793 20.4528 520.00 21.00 N Dispatcher $3,177 $3,335 $3,502 $3,677 $3,862 $4,054 $38,120 $40,026 $42,021 $44,120 $46,339 $48,647 18.3267 19.2431 20.2023 21.2118 22.2784 23.3880 730.00 22.00 N Fire Fighter $3,880 $4,074 $4,279 $4,492 $4,718 $4,952 $469563 $48,886 $51,342 $53,903 $56,613 $59,428 15.9461 16.7416 17.5829 18.4600 19.3881 20.3521 740.00 22.01 N Fire Fighter/Paramedic $4,022 $4,216 $4,448 $4,661 $4,942 $5,176 $48,266 $50s5891 $53,373 $559934 $59,300 $62,114 16.5295 17*32501 1892785 19.1556 20.3081 21.2720 550.00 23.00 N Communications Supervisor $3,659 $3,843 $4,034 $4,236 $4,449 $4,671 $4359121 $46,116 $48,409 $50,836 $53,3821 $56,048 2111151 22.1710 23.2735 24.4404 25s66461 2669461 565.00 24.00 N Police Officer $3,997 $4,187 $4,386 $4,595 $4,816 $5,045 24.03 N Fire Inspector I $47,962 $50,241 $52,638 $55914u $571790 $605544 2390587 2491541 2530661 2605094 2767836 2901079 760.00 24.01 N Firefighter II $3,997 $4,187 $4,386 $4,595 $4,816 $5,045 $47,962 $50,241 $52,638 $551140 $571790 $60,545 16m42551 1720571 18a02661 18m88341 19.7910 20P7345 770.00 24.02 N Firefighter II/Paramedic $4,139 $4,329 $4,556 $4,764 $5,040 $5,269 $49,666 $51,944 $54,669 $57,171 $60,476 $63,231 17v00891 17.7891 18.7222 19.5790 20m7l 101 21.6544 585.00 25.00 N Senior Police Officer $4,267 $4,457 $4,657 $4,865 $5,086 $5,316 $51,208 $53,486 $55,884 $58,385 $61,036 $63,791 24.6194 25.7146 26.86731 28.0699 29.3443 3006686 780.00 25.01 N Fire Fighter/Driver $4,317 $4,507 $4,707 $41915 $5,136 $5,366 $51,809 $54,087 $56,484 $58,985 $61,636 $64,391 17.7427 18.5229 19.3437 20m20051 2110821 22.0516 790.00 25.02 N Fire Fighter/Driver/Paramedic $41459 $4,649 $4,876 $5,085 $5,360 $5,590 $53,512 $55,790 $58,515 $61,017 $64,322 $67,077 18.3260 19*10631 20tO3931 20.8961 210282122.9716 7-8 PROPOSED PUBLIC SAFETY PAY PLAN - FY2008 FIRE EFFECTIVE 10=20=07 POLICE EFFECTIVE 10=25=07 H.T.E. STEP 1 2 3 4 5 6 Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 595.00 25.03 N Senior Police Corporal $4,570 $4,761 $4,959 $5,165 $5,381 $5,605 $5498411 $57,126 $59,506 $611986 $64,5691 $67,259 2636591 27.4645 28.6088 29.8009 31w04261 32.3360 605.00 26.00 N Police Sergeant $5,242 $6,229 610.00 26.01 N Fire Inspector II $625908 1 1 1 $74,746 27.00 N Public Education Officer 30024421 1 1 1 1 35.9354 810.00 26.02 N Fire Lieutenant $5,242 $6,229 $625908 $74,746 21.5437 25.5979 820.00 26.03 N Fire Lieutenant/Paramedic $5,384 $6,453 $64,611 1 $77,432 2212711 1 1 1 1 26.5179 830.00 27.01 N Fire Captain $5,441 $6,569 $65,291 $78,828 22.3598 26.9960 840.00 27.02 N Fire Captain/Paramedic $5,583 $6,793 $66,994 $81,51 a 22.9432 27.9160 650.00 128.00 E Police Lieutenant $5,868 $6 897 128.01 E Technical Services Mana er $7q,421 $82,760 33.8$64 , 39.7885 670.00 127.03 E Fire Training Officer/Paramedic $6,194 $7;198 $74,324 $86,371 3513291 41.5246 860.00 29.00 N Battalion Chief $6,052 $6,974 $72,621 $83,685 24.8701 28.6592 870.00 29.01 N Battallion Chief/Paramedic $6,194 $7,198 $74,324 $86,371 2594535 29.5792 680.00 130.00 E Division Chief/F.M. $61355 $7,487 680.00 130.01 E Division Chief/E.M.S Coord. $76,263 $89,847 680.00 130.02 E Police Captain 36666511 1 4391955 7-9 0 INSURANCE Insurance Financial Report Medical & Dental Premiums Schedule of Medical Benefits Dental Benefits Scott & White Prescription Plan Summary Workers Compensation/Risk Management Report Insurance F` -ncial Report V r O REPORT CITY JEMPLOYEE1 TOT. ITRANSFER/I TOT. I AMT OF I INSURANCE IREINSURI RX JOPERATINGI TOTAL I MONTHLY I END FUND MONTH CONTRIB CONTRIB CONTRIB MISC REVENUES JPD CLAIMS1 SERVICES I FEE I COST I -EXP. I EXP. JCASHFLO BALANCE BEGINNING BALANCE FY'05 '06 $1,021,885 Oct -OS $162,063 $72,479 $234,542 $29,541 $264,083 ($161) $11,156 $12,778 $30,097 $5,305 $59,175 $204,908 $1,226,793 Nov-05 $159,560 $671861 $227,421 $32,356 $259,778 $241,547 $11,428 $12,799 $51,892 $13,094 $330,761 ($70,983) $1,1551810 Dec=05 $161,153 $67,619 $228,772 $32,521 $261,293 $190,010 $10,377 $12,845 $22,592 $6,670 $242,493 $18,800 $1,174,610 Jarr06 $162,063 $72,293 $234,356 1 $30,571 $264,927 $254,785 $9,339 $12,800 $43,070 $7,372 $327,365 ($62,438) $1,112,172 Feb-06 $162,973 $66,166 $229,138 $29,405 $2581544 $385,290 $10,234 $12,820 $52,879 $8,902 $470,125 ($211,581) $900,590 Mar=06 $164,565 $66,857 $231,422 $321211 $2636634 $195,649 $8,889 $12,866 $27,831 $6,278 $251,513 $127121 $912,711 Apr-06 Maym06 $163,878 $163,423 $64,384 $67,428 $228,262 $230,851 $30r844 $59,669 $259,106 $290,519 $148,191 $138,845 $111600 $12,147 $121799 $13,000 $55,519 $41,524 $12,403 $14,096 $240,513 $219,612 $185594 $70y9O7 $931,305 $11002,212 Jurr06 $164,787 $67,479 $232,265 $30,487 $2629752 $183,173 $9,943 $12,911 $43,764 $7,294 $257,085 $5,667 $1,007,879 Jul=06 $164,786 $68,031 $232,816 $29,529 $262,346 $375,967 $189365 $13,069 $26,678 $10,497 $444,576 ($182,230) $825,649 Aug-06 Sep-06 $165,013 $164,783 $68,465 $67,074 $233,478 $231,857 $291591 $1,242,612 $263,069 $1,474,469 $271,049 $2401639 $9,723 $13,383 $12,956 $13,181 $581635 $40,012 $15,209 $15,845 $367,571 $323,060 ($104,503) $1,1511409 $721,146 $1,872,555 YRTOT $1,959,043 $816,137 $21775,180 $1,609,338 $4,384,518 $2,624,985 $136,582 $154,823 $494,494 $122,964 $3,5330848 $850,670 BEGINNING BALANCE FY'06207 $1,872,555 Oct46 $257,551 $75,658 $333,208 ($58) $333,150 $30,436 $10,076 $13,996 $26,445 $31038 $83,991 $249,159 $211211714 Nov=06 $258,391 $69,395 $3279785 $14,875 $342,660 $111,993 $10,397 $16,153 $42,716 $6,689 $187,948 $154,712 1 $2,276,427 Dec-06 $260,586 $81,033 $341,619 $3,683 $345,302 $100,582 $9,540 $16,199 $25,989 $9,641 $1610951 $183,351 $21459,778 Jarr07 $261,602 $83,491 $345,093 $2,735 $3479828 $186,738 $12,630 $16,063 $61,877 $8,582 1 $285,890 $61,938 $26521,716 Feb-07 $260,422 $80,459 $340,881 $12,343 $353,224 $110,391 $10,463 $16,309 $31,578 $97154 $177,897 $175,327 $2,6971043 Mar-O7 $259,917 $80,429 $340,346 $3,427 $343,773 $140,399 $9,314 $15,955 $55,191 $4,490 $225,349 $118,424 $2,815,468 Aprm07 May-07 $262,416 $262,315 $81,016 $80,220 $343,432 $342,535 $207215 $5,195 $363,647 $347,730 $291,057 $338,755 $11,975 $13,811 $15,709 $15,954 $52,794 $47,803 $5,547 $10,012 $3777083 $426,336 ($13,436) ($781605) $2,802,031 $2,723,426 Jurr07 Jul-O7 Augm07 Sep-07 YR TOT $2,083,199 $631,700 $2,714,900 $62,415 $2,777,315 $1,310,351 $88,206 $126,338 $344,394 $57,154 $1,926,444 $850,871 7/14/2007 City of Euless 2007-08 Proposed Medical &Dental Premiums MEDICAL 2005-06 2006-07 2007-08 Proposed Increase Em to ee Onl $40.00 $55.00 $56.62 $1.62 Em to ee + Children $185.00 $190.00 $1 0.68 $0.68 Em to ee + S ouse $18.5.00 $235.00 $246.14 $11.14 Employee +Family $255.00 $309.00 $321.42 $12.42 DENTAL 2005-06 2006-07 2007-08 Proposed Increase Em to ee Onl $5.00 $5.00 $5.00 $0.00 Em to ee +Children* $25.00 $25.00 $25.00 $0.00 Em to ee + S ouse $25.00 $25.00 $25.00 $0.00 Employee +Family $36.00 $36.00 $36.00 $0.00 On October 1, 2006, the City eliminated the Employee plus one tier and replaced it with Employee plus children and Employee plus spouse to more accurately reflect proper costs. CITY OF EULESS MEDICAL BENEFITS BENEFITS IN-NETWOR{ PROVIDERS NON -NETWORK PHCS (PPO) PROVIDERS (Non-PPO) (Usual and Reasonable MAXIMUM LIFETIME BENEFIT AMOUNT $5,000,000 (unless otherwise specified) Note: The maximums listed below are the total for Network and Non -Network expenses. For example, if a maximum of 60 days is listed twice under a service, the Plan Year maximum is 60 days total which may be split between Network and Non -Network providers. DEDUCTIBLE, PER PLAN YEAR Per Covered Person $500 $15500 Per Family Unit 1$1,500 (3 x individual) 1$4,500 3 x individual In-Nehvork and Non -Network Deductibles cross apply MAXIMUM OUT-OF-POCKET AMOUNT, PER PLAN YEAR Per Covered Person $25500 $6,000 Per Family Unit 1$7,500 3 x individual $18,000 3 x individual The following charges do not apply toward the out-of-pocket maximum and are never paid at 100%: Deductible(s) Copayments Cost containment/Pre-certification penalties Charges in excess of Usual and Reasonable allowance Ineligible charges Outpatient mental health charges Inpatient mental health charges Outpatient substance abuse treatment charges Inpatient substance abuse treatment charges All Inpatient and certain Outpatient procedures MUST be Pre -certified through Hines & Associates (800-8664105). Failure to pre -certify will result in a benefit reduction of 50%. Any reduced reimbursement due to failure to pre -certify will NOT accrue towards the Out= of -Pocket Maximum. Claims must be filed within 12 months of the date services were incurred. CITY OF EULESS MEDICAL BENEFITS BENEFITS pital Facility Services atient and outpatient) ■ In Hospital Physician charges ■ Semi -private room; if hospital has no semi- private rooms, private rooms will be covered at the private room rate. ■ Routine newborn inpatient care while baby is hospitalized covered under mother's deductible for the first 5 days.` ■ ICU, CCU, NICU, limited to three (3) times average semi -private room rate. ■ Outpatient Surgery, Invasive Diagnostic and/or Invasive Therapeutic Services IN -NETWORK PROVIDERS PHCS (PPO) Co -pay per inpatient itaI admission; charges in ss of $200 are paid at 80% deductible Note: If readmitted i�zto hospital within 7 days of original admit date for same diagnosis, an additional copay will not apply. 80% After deductible Room &Board limited to the semiprivate room rate (unless hospital has no semi -private rooms) $100 Co -pay per service; charges in excess of $100 are paid at 80% after deductible NON -NETWORK PROVIDERS (Non-PPO) (Usual and Reasonable) 200 Co -pay per inpatient ospital admission; charges in xcess of $200 are paid at 60% fter deductible Note: If readmitted into Iospital within 7 days of original admit date for same diagnosis, an additional copay will not apply. 60%After deductible Room &Board limited to the semiprivate room rate (unless hospital has no semi -private rooms) $100 Co -pay per service; charges in excess of $100 are paid at 60% after deductible *Routine nursery care benefit is limited to eligible charges for nursery care for the first five (5) days after birth while the newborn child is hospital confined as a result of the child's birth. Such routine nursery care charges shall be considered covered under the charges of the mother. If the mother is not covered under the Plan, charges will apply to the newborn child, subject to the Deductible, copay and coinsurance. Eligible Expenses include Room and Board, routine nursery Charges, examinations, circumcision, and required general care and treatment, even though there is no Illness or Injury. The term "Well Baby Care" means Medical Care customarily furnished a child who is neither injured nor sick. Otherwise, a separate deductible, applicable copay and coinsurance will be applied towards the newborn. CITY OF EULESS MEDICAL BENEFITS BENEFITS IN -NETWORK PROVIDERS NON -NETWORK PHCS (PPO) PROVIDERS (Non-PPO) Usual and Reasonable In or Out -Patient Physician 80% After deductible 60% After deductible Services Physician Office Co -pay $25 Co -pay for charges up to $130 per office visit; charges in 60% After deductible excess of $130 are paid at 80% deductible waived Voluntary Second Surgical 100% (deductible waived) Not Covered Opinion -Ray and Lab Charges 80% After deductible 60% After deductible (if billed by provider other than physician) Applies to all related char es. abCard Providers 100% (deductible waived) Subject to Plan provisions, exclusions, and limitations Allergy Injections 80% deductible waived 60% deductible waived Ambulance Service ($10,000 air ambulance 80% After deductible 60% After deductible maximum benefit per one-way rip). Usual and Reasonable per trip other than shown above for air ambulance, Durable Medical Equipment — 80% After deductible 60% After deductible Purchase or Rental (up to purchase price) Lifetime Benefit Maximum $20,000 Home Health Care — 80% After deductible 60% After deductible Plan Year maximum benefit: 40 visits Hospice 80% After deductible 60% After deductible Plan Year maximum benefit: 40 visits Bereavement Counseling 80% After deductible 60% After deductible limited to $500/family per Plan year CITY OF EULESS MEDICAL BENEFITS BENEFITS IN -NETWORK PROVIDERS NON -NETWORK PHCS (PPO) PROVIDERS (Non-PPO) (Usual and Reasonable Preventive Care: ■ Routine Well Child 100% (deductible waived); 60% After deductible Care (Includes: office charges in excess of $400 are visits, routine p/zysical payable as follows: examination, immunizations, $25 Co -pay for charges up to laboratory blood tests, $130; charges above $130 are x-rays, hearing tests, paid at 80% vision tests.) ■ Annual Wellness in Physician's Office 100% (deductible waived) 60% (deductible waived) (Includes: Office visits, pap smear, gynecological exam, mammogram, prostate screening, routine physical examination, x-rays, laboratory blood tests and immunizations/flu shots.) Combined $500 Plan Year Maximum —IN & OUT -OF -NETWORK Pain Management Physician Services 80% After deductible 60% After deductible Inpatient/Outpatient Hospital 80% After deductible and 60% After deductible and Services appropriate copay appropriate copay Plan Year maximum benefit: (Please reference copays for (Please reference copays for $5,000. Applies to physician & inpatient/outpatient hospital inpatient/outpatient hospital inpatient/outpatient hospital services under "Hospital services under "Hospital services combined. Facility Services")Facility Services' Physical Therapy, 80% After deductible 60% After deductible Occupational Therapy Combined Plan Year Maximum: 30 visits Speech Therapy 80% After deductible 60% After deductible Plan Year Maximum: 30 visits CITY OF EULESS MEDICAL BENEFITS BENEFITS IN -NETWORK PROVIDERS NON -NETWORK PHCS (PPO) PROVIDERS (Non-PPO) Usual and Reasonable Pre -admission Testing 100% (deductible waived) 60% After deductible (Performed on an Outpatient basis for Inpatient procedures only) Private Duty Nursing 80% After deductible 60% After deductible Plan Year maximum benefit: $103000 Rehab Facilities 80% After deductible 60% After deductible (Inpatient Only) Limited to 25 days per Plan Year Skilled Nursing Facility 80% After deductible 60% After deductible Services Limited to 100 days per Plan Year Sleep Apnea 80% After deductible 60% After deductible $2,500 Plan Year Maximum TMJ Coverage 80% After deductible 60% After deductible $1,000 Plan Year Maximum Chiropractic/Spinal Manipulation (Including office visit charge, x- 50% After deductible 50% After deductible rays, and actual spinal manipulation) Maximum Benefit $1,000 per Plan Year Acupunture Therapy 80% After deductible 60% After deductible $1,000 Plan Year Maximum Hearing Aids 80% After deductible 60% After deductible $1,000 maximum every 5 years Emergency Room — Per Visit $100 Co -pay; 80% (deductible $100 Co -pay; 80% (deductible ER Copoy waived if admitted waived) waived) directly fi4oni ER to Hospital (however, hospital copay will apply. Please refer to Hospital Facility Services All other related services to 80% (deductible waived) 80% (deductible waived) Emergency- Per visit CITY OF EULESS MEDICAL BENEFITS BENEFITS IN -NETWORK PROVIDERS NON -NETWORK PHCS (PPO) PROVIDERS (Non-PPO) Usual and Reasonable Mental and Nervous In -Patient 80% After deductible 60% After deductible Plan Year Maximum: 60 days Serious Mer:tal Illness 80% After deductible 60% After deductible (day limit does not apply to Serious Mental Ill�zess) Out -Patient 80% After deductible 60% After deductible Plan Year Maximum: 30 visits Serious Mentallllrress 80% After deductible 60% After deductible (visit limit does not apply to Serious Mental Ilbaess) Alcohol and Substance Abuse In -Patient 80%After deductible 60%After deductible Plan Year Maximum: 60 days Out -Patient 80% After deductible 60% After deductible Plan Year Maximum: 30 visits Transplants 100% of eligible expenses 100% of eligible expenses with (prior authorization must be limits on specific transplant. obtained from the Pre -certification Please refer to Eligible Medical vendor) Expenses Section for details. 7-17 CITY OF EULESS PRESCRIPTION DRUG BENEFITS Preferred Drug List Non -Preferred Drug List Generic $5 Copay 50% Copay Brand if no generic available $30 Copay 50% or $50 Copay, whichever is greater Drugs that cost over $500 10% Copay 50% Copay (applies to generic drugs and brand drugs if no generic is available) Brand if generic available 50% or $50 Copay, 50% or $50 Copay, whichever whichever is greater is greater Smoking Cessation (Including gums, patches, 50% Copay 50% Copay treatment centers but excluding hypnosis) $500 Lifetime Maximum Prescription Drugs purchased at a non -participating pharmacy are not covered. City of Euless Plan Year: October 1, 2007 thru September 30, 2008 DENTAL BENEFITS This benefit applies when covered dental charges are incurred Uy a person while covered under this an, Plan Year Deductible, per person........ $ ] 00 The deductible applies to these Classes of Service: Class B Services — Basic Class C Services — Major Lifetime Orthodontic Deductible, perperson................................................................................................................... $200 Dental Percentage Payable Class AServices - Preventive (deductible waived).................................................................................. 80% Class BServices - Ba s i c ........................................................................................................................... 80% Class CServices - Major.......................................................................................................................... 50% Class DServices- Orthodontia................................................................................................................ 50% Note: No benefits are payable for Dental services under the Plan until the following waiting periods have been satisfied from date of enrollment under the Dental Plan. Waiting Periods for Coverage Preventive None Basic None Major 6 months from enrollment Orthodontics 12 months from enrollment Maximum Benetit Amount For other than Class D-Orthodontia: Per person per Plan Year............................................................................................ $1000 For Class D-Orthodontia: Per Person per Plan Year............................................................................................ $ ] 250 Per Lifetime family maximum................................................................................. $3750 Maximum Rollover With Maximurn Rollover, the Plan will rollover a portion of each individual unused Maximum Benefit Amount (MBA) into his or her Maximum Rollover Account (MRA). The MRA can be used in future years, if an individual reaches the Plan's Maximum Benefit Amount. Orthodontia or any related orthodontic expenses are not eligible under the Maximum Rollover Account. Class A Services: Preventive and Diagnostic Dental Procedures (1) Fluoride Treatments Limited to Covered Persons under the age of 19 years, and limited to 1 time per year. Treatment should be done in conjunction with dental prophylaxis. (2) Bacteriologic Cultures (3) Complete Series or Panorex Radiographs Limited to 1 time per 36 months. (4) Dental Prophylaxis Limited to 1 time per 6 months. (5) Diagnostic Casts Limited to 1 time per 24 months. (6) Extrao►•al Radiographs Limited to 2 films per 12 months. (7) Individual Periapical Radiographs (8) Occlusal Radiographs (9) Sealants Limited to Covered Persons under the age of 16 yearn and once per first or second permanent molar every rolling 60 months. Class B Services: Basic Dental Procedures (1) Dental x-rays not included in Class A. (2) Oral surgery. Oral surgery is limited to removal of teeth, preparation of the mouth for dentures and removal oftooth-generated cysts of less than 1/4 inch. (3) Periodontics (gum treatments), (4) Endodontics (root canals). (5) Extractions. This service includes local anesthesia and routine post -operative care. (6) Fillings, other than gold. (7) General anesthetics, upon demonstration of Medical Necessity. (8) Antibiotic drugs. (9) Sealants on the occlusal surface of a permanent posterior tooth. Class C Services: Major Dental Procedures (1) Gold restorations, including inlays, onlays and foil fillings. The cost of gold restorations in excess of the cost for amalgam, synthetic porcelain or plastic materials will be included only when the teeth must be restored with gold. (2) Installation of crowns. (3) Installing precision attachments for removable dentures. (4) Addition of clasp or rest to existing partial removable dentures. (5) Initial installation of fixed bridgework to replace one or more natural teeth. (6) Repair of crowns, Uridgework and removable dentures. (7) Rebasing or relining of removable dentures. (8) Recementing bridges, crowns or inlays. (9) Replacing an existing removable partial or full denture or fixed bridgework; adding teeth to an existing removable partial denture; or adding teeth to existing bridgework to replace newly extracted natural teeth. However, this item will apply only if one of these tests is met: (a) The existing denture or bridgework was installed at least five years prior to its replacement and cannot currently be made serviceable. Class D Services: Orthodontic Treatment and Appliances This is treatment to move teeth by means of appliances to correct a handicapping malocclusion of the mouth. Payments for comprehensive full -banded orthodontic treatments are made in installments. ALTERNATE TREATMENT Many dental conditions can be heated in more than one way. This Plan has an "alternate treatment" clause which governs the amount of benefits the Plan will pay for treatments covered under the Plan. If a patient chooses a more expensive treatment than is needed to correct a dental problem according to accepted standards of dental practice, the benefit payment will be based on the cost of the treatment which provides professionally satisfactory results at the most cost-effective level. For example, if a regular amalgam filling is sufficient to restore a tooth to health, and the patient and the Dentist decide to use a gold filling, the Plan will base its reimbursement on the Usual and Reasonable Charge for an amalgam filling. The patient will pay the difference in cost. CITY EULESS Prescription Plan Summary 10/01/2006 - 09/30/2007 Oct Nov Dec Jan Feb Mar Aor Mav Jun SC07TSCWHITE PRESCRIPTION SERVICES JuI Aua Seo TOTALS TOTAL RXS Claim Count 818 767 793 842 859 811 819 804 803 7316 Member Cost $14,478.20 $13,360.30 $12,559.01 $14,187.83 $14,890.23 $14,600.52 $15,783.43 $141788.47 $14,384.97 $129,032.96 Total Paid $45,412.91 $44,331.89 $40,399.72 $46,405,75 $45,431,14 $43,690.83 $53,253.93 $471299,55 $42,833.42 $4091059.14 Total Cost $59,891.11 $57,692.19 $52,958.73 $60,593.58 $60.321.37 $58,291.35 $69,037.36 $62,088.02 $57,218.39 $538,092.10 Ave Cost per Rx $ 73.22 $ 75.22 $ 66.78 $ 71.96 $ 70.22 $ 71.88 $ 8429 $ 77.22 $ 71.26 $ 73.55 Member Cost % of Total 24.17% 23.16% 23.71 % 23.41 % 24,68% 25.05% 22.86% 23.82% 25.14% 23.98 % Eligible Member Count 1 850 848 859 862 862 870 865 871 881 7768 Claim Count -PMPM 0.96 0.90 0.92 0.98 1.00 0.93 0.95 0.92 0.91 0.94 Total Paid -PMPM $ 53.43 $ 52.28 $ 47.03 $ 53.83 $ 52.70 $ 50.22 $ 61.57 $ 54.30 $ 48.62 $ 52.66 FORMULARY RXS Claim Count 688 646 676 717 725 681 671 651 668 6123 Member Cost $ 91802.80 $ 91153.88 $ 8,797.23 $ 91939,68 $10,350.57 $ 9,813.67 $10,017.00 $ 8,942.12 $ 9,332.87 $ 86,149.82 Total Paid $34,661.93 $36,207,07 $32,055.22 $36,437.94 $37,469.53 $34,609.67 . 42,112.77 $351308.54 $34,923.45 $323,786.12 Total Cost $44,464.73 $45,360.95 $400852.45 $46,377.62 $47,820.10 $441423.34 $52,129.77 $44,250.66 $44.256.32 $409,935.94 Ave Rx Total Cost $ 64.63 $ 70.22 $ 60.43 $ 64.68 $ 65.96 $ 65.23 $ 77.69 $ 67.97 $ 66.25 $ 66.95 Formulary % by RX 84.11 % 84.22% 85.25% 85.15% 84.40% 83.97% 81.93 % 80.97% 83.19% 83.69% GENERIC RXS Claim Count 475 446 490 505 488 463 449 463 468 4247 Member Cost $ 2,976.12 $ 2,662.22 $ 2,825.85 $ 3,099.07 $ 3,147.57 T 3,065.85 $ 2.812.32 $ 3,045.00 $ 21981.97 $ 26,615.97 Total Paid $10,721.33 $10,332.44 $10,626.38 $10,890.57 $101213.71 $ 81953,73 $ 91336.32 $ 91472.22 $ 8,760.87 $ 892307.57 Total Cost $13,697,45 $12,994.66 $13,452.23 $13,989.64 $13,361.28 $12,019,58 $12,148,64 $12,517.22 $110742.84 $115,923,54 Ave Rx Total Cost $ 28,84 $ 29.14 $ 27.45 $ 27.70 $ 27,38 $ 25,96 $ 27.06 $ 27.04 $ 25.09 $ 27.30 Generic % by RX 58.07% 58.15% 61.79 % 59.98 % 56.81 % 57.09% 54.82% 57.59% 58.28 % 58.05% v I N W CITY EULESS =19 Prescription Plan Summary 01 /01 /2006 - 12/31 /2006 Jan Feb Mar Apr Mav Jun SCOTT8rWHITE PRESCRIP'ITON SERVICES Jul Auq Seo Oct Nov Dec TOTALS TOTAL RXS Claim Count 830 747 804 719 763 700 740 763 694 824 761 793 9138 Member Cost $16,377.37 $14,988.41 $16,134.92 $14,117.92 $14.924.55 $14,337.52 $15,374.20 $15,034.47 $13,821.92 $15,065.83 $13,330.65 $12,614,67 $176,122.43 Total Paid $42,652.24 $39,680.76 $42,033.79 $40,388.69 $41,717.96 $39,542.78 $48,483.54 $47,616.74 $37,494.43 $46,019.64 $44,423.79 $40,587.77 $5106642.13 Total Cost $598029.61 $54,669.17 $58,168.71 $54,506.61 $56,642.51 $53,880.30 $63,857.74 $62,651.21 $51,316.35 $61,085.47 $57,754.44 $53,202.44 $686,764.56 Ave Cost per Rx $ 71.12 $ 73.18 $ 72.35 $ 75.81 $ 74.24 $ 76.97 $ 86.29 $ 82.11 $ 73.94 $ 74.13 $ 75.89 $ 67.09 $ 75.15 Member Cost % of Total 27.74/ 27.42% 27.74% 25.90% 26.35% 26.610/. 24,08% 24.00°/u 26.93% 24,66% 23,08% 23.71% 25,65% Eligible Member Count 1 821 816 818 816 832 823 830 846 847 855 11 8 861 10023 Claim Count - PMPM 1.01 0.92 0.98 0.88 0.92 0.85 0.89 0.90 0.82 0.96 6.89 0.92 0.91 Total Paid -PMPM $ 51.95 $ 48.63 $ 51.39 $ 49.50 $ 50.14 $ 48.05 $ 58.41 $ 56.28 $ 44.27 $ 53.82 $ 51.78 $ 47.14 $ 50.95 FORMULARY RXS Claim Count 722 651 698 633 64 6619 645 661 599 693 641 673 7884 Member Cost $10,531.94 $10374391 $10.932.49 $ 9,856.58 $ 9,459.72 $109042,24 $10,436.56 $ 91934.29 $ 91041.08 $10,007,13 $ 91192.03 $ 8,761.23 $1181539.20 Total Paid $34,321.21 $32,875.38 $34,614.03 $34,235.75 $34,378.95 $32,365.73 $37,648.21 $37,875.24 $28,981.51 $35,138.25 $36,366,76 $31,970.50 $410,771.52 Total Cost $44,853.15 $43,219,29 $45,546.52 $44,092,33 $43,838.67 $429407,97 $48,084.77 $47,809,53 $38,022.59 $45,145.38 $45,558.79 $40,731.73 $529,310,72 Ave Rx Total Cost $ 62,12 $ 66.39 $ 65,25 $ 69.66 $ 67,55 $ 68.51 $ 74.55 $ 72.33 $ 63.48 $ 65.14 $ 71.07 $ 60.52 $ 67.14 Formulary % by RX 86.99 % 87.15 % 86.82% 88.04 % 85.06 % 88.43% 87.16% 66.63% 86.31 % 84.10% 84.23% 84.87 % 8628 GENERIC RXS Claim Count 453 397 434 399 426 374 407 429 382 477 439 488 5105 Member Cost $ 2,995.11 $ 21618.61 $ 2,786.60 $ 2,521.11 $ 21810,97 $ 27422.98 $ 2,503.63 $ 21795.55 $ 21533.40 $ 31082.05 $ 21627.22 $ 21814.85 $ 32,512.08 Total Paid $ 91669,25 $ 71849.19 $ 81294.09 $ 81722.17 $ 81676.01 $ 71306.20 $ 9,538.00 $11,126.55 $ 91546,13 $10,790,49 $10,320.62 $101625.35 $112,464.05 Total Cost $12,664,36 $10,467.80 $11 *080,69 $11,243.28 $110486,98 $ 91729,18 $12,041.63 $13,922,10 $12,079.53 $13,872,54 $120947.84 $13,440.20 $144,976,13 Ave Rx Total Cost $ 27.96 $ 26.37 $ 25.53 $ 28.18 $ 26.96 $ 26.01 $ 29.59 $ 32.45 $ 31.62 $ 29.08 $ 29.49 $ 27.54 $ 28.40 Generic % by RX 54.58% 53.15% 53.98% 55.49 % 55.83 % 53.43% 55.00% 56.23% 55.04 % 57.89% 57.6R. 61.54% 55,87% Workman's Compensation/Risk Management Report Report City Other Total TML Insur Admin WC Claims Risk Claims WC/Risk Total Monthly End Funi:d:::] Month Contrib Revenue Revenue Services Expense Paid Paid Prevention Exp Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2005=06 $7609034 Oct=05 $58,901 $606 $59,507 $394,930 $10588 ($2,028) $3,655 $428 $398,572 ($339,065) $420,969 Nov=05 $58,570 $815 $59,385 ($21,256) $4,856 $7,683 $8,230 $2,715 $2,228 $57,158 $478,126 Dec=05 $58,781 $1,903 $601684 ($147) $3,291 $857 $90729 $1,530 $15,260 $450424 $523,550 Jan-06 $58,901 $3,260 $62,161 $892 $3,288 $0 $13,244 $3,655 $217080 $410082 $5647632 Febm06 $591022 $1,303 $606325 ($11,499) $3,291 $10244 $5,876 $3,856 $2,768 $57,557 $622,188 Mar=06 $59,232 $3,459 $621691 $642 $3,289 $1,023 $28,112 $4,013 $37,080 $25,612 $647,800 Apr=06 May=06 $590142 $59,082 $3,667 $2,753 $62,809 $61,835 $822 ($100488) $3,366 $4,795 ($2,680) ($8,873) ($3,947) $39868 $200973 $3,960 $18,534 ($6,738) $44,275 $681573 $6920075 $760,647 Jun-06 Jul-06 $59,262 $59,262 $3,544 $10562 $62,807 $60,825 $8,147 $642 $3,288 $3,288 ($953) $9,640 $3,419 $30522 $5,420 $15190 $19,322 $180283 $43,484,83 $42,542.23 $804,132 $846,675 Aug=06 $59,292 $5,816 $65,109 $642 $31295 ($1,837) $412975 $1,036 $45,110 $19,998.74 $866,673 Sepm06 $59,262 $7,205 $66,468 $642 $69526 ($40023) $1,190 $5,374 $90709 $56,758.67 $9239432 TOTALS $7080710 $359896 $744,605 $3631972 $44,160 $53 $118,872 $54,149 $5819207 $163,398,04 BEGINNING BALANCE FISCAL YEAR 2006=07 $923,432 Oct 06 $59,292 $2,335 $61,627 $334,228 $3,043 ($21205) $103 $442 $335,611 ($273,984) $649,448 Novw06 $59,443 $2,427 $61,870 $13,003 $5,651 ($51591) $6,446 $2,316 $21,824 $409046 $689,494 Dec=06 $59,443 $2,499 $61,942 ($137230) $39097 ($4,718) $1,429 $3,035 ($10,387) $72,329 $761,823 Jan=07 $59,654 $2,591 $62,244 $892 $31101 $21,292 $12,470 $66791 $44,546 $17,698 $779,521 Feb=07 $59,804 $2,550 $62,355 $642 $3,101 ($2,022) $7,036 $1,585 $101343 $52,012 $8311533 Mar=07 $59,654 $6,468 $660122 ($3,803) $3,101 $6,822 $270771 $10394 $35,284 $30,837 $862,371 Aprw07 $59,533 $773 $60,307 $0 $3,101 ($1,259) ($22,285) $2,725 ($179717) $781024 $940,395 May=07 $599774 $906 $60,680 $822 $4,515 ($40351) $10,052 $201045 $31,083 $29,597 $9691991 Jun=07 Jul-07 Aug=07 Sep=07 g$.3321556 TOTALS $476,597 $20,550 $497,147 $28,711 $7,967 $43,022 $38,332 $4501587 $46,559 7/14/2007 COMPARISON AND HISTORICAL Monthly Service Charges &Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Fund Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate Exemption Comparisons Tax Rate Impact General Fund Government Revenues All Funds Revenues Sales Tax Per Capita, General Fund Sales Tax Rates Trinity Waste Disposal, Company Statistics Drainage Utility Charge, Residential Comparison Comparative Rates, Water & Sewer —Other Cities Comparative Water Bills (REVISED) 4 Monthly Service Charges Water Sewer Trash Drainage Recycling FY08 $7.25 + 2.97 $5.50+90% of metered water $.77 per home Prop per 1000 gals. usage @ $2.21 per 1,000 gals. $5.68 $2.50 $.86 per apt. unit $.39 for Seniors FY07 $7.25 + 2.80 $5.50+90% of metered water $.77 per home per 1000 gals. usage @ $2.00 per 1,000 gals. $5.68 $2.50 $.86 per apt. unit $.39 for Seniors FY06 $7.25 + 2.80 $5.50+90% of metered water $5.68 $2.50 $.77 per home per 1000 gals. usage (cv $2.00 per 1,000 gals. $.86 per apt. unit $.38 for Seniors Operating Budget Tax Rate Taxable Valuation* Debt Rating: Moody's Proposed FY08 $29,784,930 .4700 per $100 Debt = :129659 M&O = .340341 $2,59710211301 Revenue = Al Sales Tax Rev. _ A2 G.O. = AA - Revenue = A+ General Fund Key Fiscal Points Estimated Actual FY07 % FY06 Change Change 3.62% $28,743,542 15.35% $24,917,966 (3.98%) .4895 per $100 (0.46)% .491777 per $100 Debt = .146237 Debt = .151456 M&O = .343227 M&O = .340321 6.62% $2,435,771,847 6.72% $2,282,473,521 Revenue = Al Sales Tax Rev. _ A2 G.O. = AA - Revenue = A+ Revenue = Al Sales Tax Rev. _ A2 G.O. = AA - Revenue = A+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 8-1 60,000 50,000 ® 40 000 I mr� Z 38,149 W30,000 Oo N 20,000 POPULATION GROWTH IN EULESS 42,900 10,000 1 I 0- 1990 1998 Census 44,700 46, 005 166 471 950 46, 49, 750 49,950 50,750 1999 2000 2001 2002 2003 2004 Census YEAR 52,900 53,400 2005 2006 2007 7/14/2007 EMPLOYEES PER CAPITA g ,07 CITY POPULATION~ FULL �'{ME EMPLOYEES PER AS aF '111107 .. EMPLt�1trEES: CAPfTA BEDFORD 497050 361 1 to 136 citizens HURST 389500 389 1 to 99 citizens N.R. HILLS 64,050 603 1 to 106 citizens GRAPEVINE 45,550 627 1 to 73 citizens COLLEYVILLE 22,150 179 1 to 124 citizens AVERAGE 43, 860 432 1 to 102 citizens EULESS 53,400 383 1 to 139 citizens Population estimates from North Central Texas Council of Governments. EXPENDITURES PER CAPITA GENERAL FUND BEDFORD $23,421,353 $477 HURST $2118515188 $568 N.R. HILLS $3115561534 $493 GRAPEVINE $43,190,000 $948 COLLEYVILLE $14,911,036 $673 AVERAGE $26, 986, 022 $632 EULESS $24,647,480 $462 * Data from FY06 Comprehensive Annual Financial Reports. 8-4 EXPENDITURES PER CAPITA ALL FUNDS BEDFORD $42,798,822 $873 HURST $47,213,924 $1,226 N.R. HILLS $7879341484 $1,232 GRAPEVINE $86,291,000 $1,894 COLLEYVILLE $28,356,114 $1,280 AVERAGE $56, 718,869 $1,301 EULESS $62,503,242 $1,170 * Data from FY06 Comprehensive Annual Financial Reports. 8-5 EXPENDITURES PER CAPITA ALL FUNDS Bedford: General, Debt Service, Water & Sewer, Stormwater Utility, Special Revenue Funds Hurst: General, Water & Sewer, HCDC, Anti -Crime, Debt Service NRH: General, Parks & Recreation Facilities Development, CCPD, Debt Service, Special Revenue, Water & Sewer, Golf Course & Aquatic Park Grapevine: General, Special Revenue, Debt Service, TIF #1 & 2, Water & Sewer, Lake Enterprise Colleyville: General, Debt Service, Enterprise and Special Revenue Funds Euless: General, Car Rental, Special Revenue, Debt Service, Water & Sewer, Drainage Utility, Golf Course, Other Enterprises Fund 8-6 H U RST N.R. HILLS NET BONDED DEBT GENERAL OBLIGATION $2272541000 $37,526,250 0.91 % $581 1.14% $591 GRAPEVINE $71,755,000 2.72% $2,966 COLLEYVILLE $9,582,319 0.33% $441 AVERAGE $39, 00 �, 709 1.40 % $1,138 EULESS $35,995,000 SOURCE: FY 2006 Comprehensive Annual Financial Report 1.60% $709 TAX RATE & EXEMPTION COMPARISONS OF PROPOSED RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $137,094 (A) TAX WITH SEN. CITIZEN EXEMPTION ON $120,607(B) AVERAGE HOME VALUE 7/25/2007 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD (C) 0.4469 0% $50,000 $613 $316 $153,499 $686 $463 HURST 0.5180 20% $35,000 $568 $318 $134,587 $558 $376 N.R. HILLS 0.5700 15% $36,000 $664 $379 $144,417 $700 $495 GRAPEVINE 0.3625 20% $60,000 $398 $132 $203,854 $591 $374 COLLEYVILLE (C) 0.3474 0% $65,000 $476 $193 $375,211 $1,303 $1,078 AVERAGE 0.4490 11% $49,200 $544 $268 $202,314 $808 $588 EULESS 0.4700 20% $35,000 $515 $289 $137,094 $515 $351 NOTES: (A) Euless' average home value. (B) Average home value of senior citizen property in the City of Euless. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website (REVISED) FY06-07 FY07-08 Average Home Value = $132,567 $137,094 Less: Homestead Exemption, 20% $267513 $271419 Adjusted Value $1061054 $109,675 Annual Tax Burden: (at proposed rate .470) $519.13 $515.47 or rnon Lhly $4126 $42.96 Over 65 Average Home Value = $118,672 $120,607 Less: Homestead Exemption, 209/o $23, 734 $24,121 Adjusted Value $947938 $967486 Less: Over 65 Exemption 4351 000 -$357 000 Net Value $597938 $617486 Annual Tax Burden: (at proposed rate .470) $293.39 $288.98 or mon hb $24045 $24.06 8-9 7i30i2007 Property Tax Payment in Lieu of Taxes Sales Tax Mixed Beverage Tax Franchise Fee Fines &Fees Licenses &Permits Charges for Service Intergovernmental Interest Other Revenue Operating Transfers In TOTAL GENERAL FUND GOVERNMENT REVENUES 8,012, $6,832,130 included in other revenue $3,231,178 110387739 $802,733 $1,907,002 $674,055 $3627543 $2937953 $27362,132 $25,517,085 SOURCE: FY 2006 Comprehensive Annual Financial Report ,747,659 $8,704,983 $101,960 $2,860,236 $271797833 $623,247 $1,591,764 $3903139 484,510 $369,943 $0 $26,054,274 11,454,232 $344,779 $8,095,474 $123,355 $4,560,288 130,968 $2,251,292 $5,237,388 $180,681 $5747680 $2761618 $2331079 $35,462,834 6,762,000 $19,9935000 $952,000 $5,945,000 $1,860,000 $1,5509000 $4,517,000 $132,000 65,000 $6319000 $2,5997000 $45,106,000 7,586,442 $0 $2,2 379587 $76,005 $1,790,543 $7897943 $1,931,265 $9761279 $0 $455,219 $64,016 $5322357 $16,469, 656 7,857,035 $7,749,599 $85,659 $4,1169704 $3,2723376 $8067476 $1,005,457 $315,487 $416,206 $417,664 $1,582,731 $27,625,394 GENERAL REVENUE FUND DIFFERENCES PAYMENT IN LIEU OF TAXES NRH: Payment from utility fund for Admin (overhead fee) CHARGES FOR SERVICES: Bedford: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi -Family Inspections. Hurst: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning & Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, and other Misc Community Service Fees. NRH: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption. Grapevine: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CV B & SDUS, Zoning &Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges. Colleyville: Includes General Fund only Euless: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning &Platting, Rental Income &Concessions. Recreation Fees are recorded in a separate fund. GOVtKNMENTAL KtVt UES REVENUES - BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $12,424,593 $10,636,568 $18,1333455 $26,2967000 $9,483,546 $11,266,615 Occupancy Tax $597,480 included in sales tax $199,850 $9,194,000 $0 $216,591 Payment in Lieu of Taxes $0 $0 $344,779 $0 $0 $0 Sales Tax $97069,402 $17,7023668 $15,934,374 $19,9937000 $43355,627 $12,303,965 Mixed Beverage Tax included in other rev $101,960 $1237355 $9527000 $76,005 $85,659 Franchise Fee $3,231,178 $2,8607236 $4,560,288 $5,945,000 $177903543 $4,1167704 Fines & Fees $1,038,739 $2,1795833 $31201,407 $1,8607000 $841,595 $3,272,376 Licenses & Permits $8027733 $6232247 $2,251,292 $17550,000 $17931,265 $8067476 Charges for Service $179473486 $175917764 $5,237,388 $1135777000 $17116,141 $1,005,457 intergovernmental $9027951 $441,350 $17150,915 $17042,000 $5,409 $392,948 Interest/Other Revenue $1,231,974 $1,651,281 $2,614,678 $1,875,000 $623,959 $21406,881 Car Rental* $0 $0 $0 $0 $0 $121580,371 TOTAL $317246,536 $3777887907 $531751,781 $80,2847000 $209224,090 $48,454,043 SOURCE: � l� FY 2006 Comprehensive Annual Financial Report H * 2/3rd of the short term motor vehicle tax is rebated to the cities of Dallas and Fort Worth. Euless' portion is $4,193,457. Cn t� CJ Iv GOVERNMENTAL REVENUE DIFFERENCES PAYMENT IN LIEU OF TAXES NRH: Payment from utility fund for Admin (overhead fee) Bedford: Charges for Services: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi -Family Inspections plus Special Revenue Funds and Debt Service. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds and Debt Service less capital projects. Hurst: Charges for Services: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning & Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, other Misc Community Service Fees plus Special Revenue Funds and Debt Service. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds and Debt Service less capital projects. NRH: Charges for Services: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption, Special Revenue Funds & Debt Service, Intergovernmental: General Fund, Special Revenue Fund & Debt Service Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds & Debt Service less capital projects, plus tennis courts. Grapevine: Charges for Services: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning & Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges, plus all Special Revenue Funds and Debt Service. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds & Debt Service less capital projects. Colleyville: Charges for Services: Includes General Fund, Debt Service Fund &Special Revenue Fund Intergovernmental: Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund &Special Revenue Funds less capital projects Euless: Charges for Services: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning &Platting, Rental Income, Concessions, Special Revenue Funds and Debt Service, Recreation Fees are recorded in a separate fund. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Car Rental & Debt Service less capital projects. ALL IwUN®S ZEVIENU 5 REVENUES BEDFORD HURST N.R.-HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $12,4249593 $170367568 $18,133,455 $26,2963000 $9,483,546 $11,266,615 Occupancy Tax $5977480 included in sales tax $1997850 $93194,000 $0 $2163591 Payment in Lieu of Taxes $0 $0 $3447779 $0 $0 $0 Sales Tax $97069,402 $17,7023668 $15,9341374 $1939937000 $45355,627 $12,3037965 Mixed Beverage Tax included in other rev $1012960 $123,355 $9527000 $76,005 $85,659 Franchise Fee $37231,178 $2,8601236 $4,5607288 $57945,000 $17790,543 $47116,704 Fines & Fees $1,0381739 $271797833 $3,2017407 $17860,000 $841,595 $37272,376 Licenses & Permits $8027733 $6237247 $292513292 $1,5501000 $1,9311265 $806,476 Charges for Service $17,050,940 $19,1351467 $36,761,896 $34,815,000 $141304,009 $23,0243906 Intergovernmental $902,951 $441,350 $171949881 $120427000 $5,409 $392,948 Interest/Other Revenue $17486,562 $2,367,841 $3,5873291 $279103000 $623,959 $3,1785769 Car Rental* $0 $0 $0 $0 $0 $12,580,371 TOTAL $465604,578 $46,449,170 $8692925868 $1049557,000 $333411,958 $71,2457380 SOURCE: FY 2006 Comprehensive Annual Financial Report * 2/3rd of the short term motor vehicle tax is rebated to the cities of Dallas and Fort Worth. Euless' portion is $41193,457. ALL FUNDS REVENUE DIFFERENCES PAYMENT IN LIEU OF TAXES Bedford: Payment from utility fund for franchise, G&A charges and Admin (overhead fee) NRH: Payment from utility fund for Admin (overhead fee) Bedford: Charges for Services: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and MultkFamily Inspections, Special Revenue Funds, Debt Service, Water & Sewer and Storm Utility Funds, Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, plus Water & Sewer and Storm Utility Funds. Hurst: Charges for Services: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning and Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, other Misc Community Service Fees plus Special Revenue Funds, Debt Service and Water & Sewer Fund, Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects plus Water & Sewer Fund. NRH: Charges for Services: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption, Special Revenue Funds, Debt Service, Water & Sewer, Golf Course and Aquatic Park. Intergovernmental: General Fund, Special Revenue Fund, Debt Service and Water & Sewer Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, tennis courts, Water & Sewer and Aquatic Park. Grapevine: Charges for Services: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning &Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges, plus all Special Revenue Funds, Debt Service, Water & Sewer and Lake Enterprises. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, Water & Sewer and Lake Enterprise. Colleyville: Charges for Services: Includes General Fund, Debt Service Fund, Special Revenue Funds &Enterprise Funds Intergovernmental: Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund & Special Revenue Funds less capital projects Euless: Charges for Services: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning &Platting, Rental Income, Concessions plus Special Revenue Funds, Debt Service, Water & Sewer, Drainage Utility, Golf Course and other Enterprises Funds. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Car Rental, Debt Service less capital projects, Water & Sewer, Drainage Utility and other Enterprise Funds. SALES TAX PER CAPITA BEDFORD (1.5¢) HURST (1 ¢) GRAPEVINE (1 ¢) COLLEYVILLE (1 ¢) AVERAGE EULESS (1.25 GENERAL FUN® $6,832,130 $87 7041 983 $8,095,474 $19,993,000 $2,267,587 $9,178, 635 $7,749,599 �' Data from FY06 Comprehensive Annual Financial Report. 139 226 126 439 102 209 145 SALES TAX PER CAPITA ALL FUNDS BEDFORD (2¢) $9,069,402 185 HURST (2¢) $17,702,668 460 N.R. HILLS (2¢) $15,934,374 249 GRAPEVINE (1 ¢) $19,993,000 439 COLLEYVIL (1¢) $4,355,627 197 AVERAGE $13,4111014 306 EULESS (2¢) $12,303,965 230 * Data from FY06 Comprehensive Annual Financial Report. CITY Bedford Colleyville EULESS Grapevine Haltom City Hurst N. Richland Hills Southlake Sales Tax Rates RATE u iv it 2006 INCLUDES 5.25% 1/2 property tax relief 1/2 4b (streets) 8.25% 1/2 economic development 1/2 crime prevention 8.25% 1/2 economic development 1/4 crime prevention 1/4 property tax relief 7.25% 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 1/4 parks and recreation 8.25% 1/2 economic development 1/2 crime prevention 8.25 % 1 /2 parks &recreation 1/2 crime prevention 8.25 % 1 /2 parks development 'I/2 crime prevention TARRAN I COUNTY STATISTICS TRINITY WASTE DISPOSAL COMPANY SINGLE BAGS TWICE A FAMILY COST OF OR YEAR BULK RECYCLING COST OF CITY CUSTOMERS SERVICE CANS PICKUP COMPANY RECYCLING BEDFORD 137250 $6.25 Bags Only YES ALLIED $1 A6 COLLEYVILLE 81000 $6.78 EITHER ONCE IESI $1.47 GRAPEVINE 137000 $10,45 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 127500 $7025 EITHER YES IESI $3513 HURST 10,000 $6016 EITHER YES ALLIED $1.58 N . R. HILLS 182000 $7.09 EITHER YES ALLIED INCLUDED RICHLAND HILLS 2,700 $9097 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,000 $10625 EITHER YES DUNCAN DISP INCLUDED AVERAGE 10,681 $8003 $1 M91 EULESS 1 11,200 $5.68 EITHER NO ALLIED $0.77 DRAINAGE UTILITI� CHARGE RESIDENTIAL COMPARISON Colleyville Bedford Grapevine * North Richland Hills Arlington Grand Prairie Richland Hills Euless $7.00 $3.50 $4.00 $3.42 (maximum) $4.25 $3.50 (maximum) $3.00 $2.50 ` North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. COMPARATIVE RATES WATER CITY MINIMUM BILL* WATER RATE 3,000 GALLONS 9,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - SR. $9.00 2.07/tgals $15.21 $27.63 $33.84 $40.05 $50.40 NON -SENIOR $10.20 2.07/tgaals $16.41 $28.83 $35.04 $41.25 $51.60- GRAPEVINE* $9.75 2.74/tgals $12.49 $28.93 $37.15 $45.37 $59.07 N. R. HILLS* (1) $9.12 2.58/100cf $12.57 $33.26 $43.61 $53.96 $71.21 COLLEYVILLE* $12.00 3.01/tgals $15.01 $33.07 $42.10 $51.13 $66.18 HURST* $11.23 4.52/tgals $15.75 $42.87 $56.43 $69.99 $92.59 AVERAGE $10.22 3.09/tgals $14.57 $32.43 $41.36 $50.29 $65.17 EULESS $7.25 2.80/tgals 1 $15.65 1 $32.45 1 $40.85 $49.25 $63.25 *Minimum bill includes first 2000 gallons of usage. (1) NRH buys water from both Ft. worth & i rw ana pass through any increases/decreases as they occur. SEWER CITY MINIMUM BILL* SEWER RATE 3,000 GALLONS 9,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD $7.45 1.06/tgals $10.63 $16.99 $20.17 $20.17 $20.17 GRAPEVINE* $7.80 3.26tgals $11.06 $30.62 $40.40 $50.18 $56.70 N. R. HILLS $7.27 1.17/100cf $11.96 $21.35 $26.04 $30.73 $38.55 COLLEYVILLE* $8.60 1.82/tgals $10.42 $21.34 $26.80 $32.26 $41.36 HURST $8.13 2.61/tgals $10.74 $26.40 $34.23 $42.06 $55.11 AVERAGE $7.85 2.19/tgals $10.96 $23.34 $29.53 $35.08 $42.38 EULESS** $5.50 1 2.00/tgals 1 $10.90 1 $21.70 1 $27.10 $29.50 $29.50 *Minimum bill includes first 2000 gallons of usage. **Billed for 90% of consumption up to 12000 gallons. 8-21 Oct. Nov. Dec. 24,000 12,000 3,000 Mayor Mary Lib Sa/eh Jan. Feb. Mar. 4,000 4,000 4,000 Apr. May TOTAL 6,000 3,000 BEDFORD water $60 $35 $16 $18 $18 $18 $23 $16 $206 sewer $11 $11 $11 $11 $11 $11 $11 $11 $91 combined $71 $46 $28 $30 $30 $30 $34 $28 $298 GRAPEVINE water $70 $37 $12 $15 $15 $15 $21 $12 $199 sewer $13 $13 $13 $13 $13 $13 $13 $13 $106 combined $83 $50 $26 $28 $28 $28 $34 $26 $304 N.R. HILLS water $85 $44 $13 $16 $16 $16 $23 $13 $225 sewer $13 $13 $13 $13 $13 $13 $13 $13 $104 co combined $98 $57 $26 $29 $29 $29 $36 $26 $329 N N COLLEYVILLE water $78 $42 $15 $18 $18 $18 $24 $15 $228 sewer $12 $12 $12 $12 $12 $12 $12 $12 $93 combined $90 $54 $27 $30 $30 $30 $36 $27 $322 HURST water $111 $56 $16 $20 $20 $20 $29 $16 $289 sewer $18 $18 $18 $18 $18 $18 $18 $18 $142 combined $128 $74 $33 $38 $38 $38 $47 $33 $430 AVERAGE water $81 $43 $14 $18 $18 $18 $24 $14 $229 sewer $13 $13 $13 $13 $13 $13 $13 $13 $107 combined $94 $56 $28 $31 $31 $31 $37 $28 $336 EULESS water $74 $41 $16 $18 $18 $18 $24 $16 $226 sewer $30 $27 $11 $13 $13 $13 $16 $11 $133 combined $104 $68 $27 $31 $31 $31 $40 $27 $359 I 00 N W Mayor Pro Tem Leon Hogg Oct. Nov. Dec. Jan. Feb. 4,000 5,000 5,000 6,000 5,000 Mar. Apr. 4,000 5,000 May TOTAL 6,000 BEDFORD water $18 $21 $21 $23 $21 $18 $21 $23 $164 sewer $13 $13 $13 $13 $13 $13 $13 $13 $105 combined $32 $34 $34 $36 $34 $32 $34 $36 $269 GRAPEVINE water $15 $18 $18 $21 $18 $15 $18 $21 $144 sewer $19 $19 $19 $19 $19 $19 $19 $19 $149 combined $34 $37 $37 $39 $37 $34 $37 $39 $293 N.R. HILLS water $16 $19 $19 $23 $19 $16 $19 $23 $156 sewer $16 $16 $16 $16 $16 $16 $16 $16 $125 combined $32 $35 $35 $39 $35 $32 $35 $39 $281 COLLEYVILLE water $18 $21 $21 $24 $21 $18 $21 $24 $168 sewer $15 $15 $15 $15 $15 $15 $15 $15 $117 combined $33 $36 $36 $39 $36 $33 $36 $39 $286 HURST water $20 $25 $25 $29 $25 $20 $25 $29 $198 sewer $22 $22 $22 $22 $22 $22 $22 $22 $176 combined $42 $47 $47 $51 $47 $42 $47 $51 $375 AVERAGE water $18 $21 $21 $24 $21 $18 $21 $24 $166 sewer $17 $17 $17 $17 $17 $17 $17 $17 $135 combined $34 $38 $38 $41 $38 $34 $38 $41 $301 EULESS water $18 $21 $21 $24 $21 $18 $21 $24 $170 sewer $13 $15 $15 $16 $15 $13 $15 $16 $116 combined $31 $36 $36 $40 $36 $31 $36 $40 $286 CC Water Sewer - Hogg Councilmember Perry Bynum Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 19,000 8,000 11,000 9,000 11,000 38,000 8,000 4,000 BEDFORD water $50 $27 $33 $29 $33 $89 $27 $18 $305 sewer $18 $18 $18 $18 $18 $18 $18 $18 $147 combined $68 $45 $51 $47 $51 $107 $45 $37 $452 GRAPEVINE water $56 $26 $34 $29 $34 $108 $26 $15 $330 sewer $35 $35 $35 $35 $35 $35 $35 $35 $280 combined $91 $61 $69 $64 $69 $143 $61 $50 $610 N.R. HILLS water $68 $30 $40 $33 $40 $133 $30 $16 $390 sewer $23 $23 $23 $23 $23 $23 $23 $23 $187 00 I combined $91 $53 $64 $57 $64 $157 $53 $39 $578 N COLLEYVILLE water $63 $30 $39 $33 $39 $120 $30 $18 $373 sewer $24 $24 $24 $24 $24 $24 $24 $24 $190 combined $87 $54 $63 $57 $63 $144 $54 $42 $563 HURST water $88 $38 $52 $43 $52 $174 $38 $20 $506 sewer $35 $35 $35 $35 $35 $35 $35 $35 $281 combined $123 $73 $87 $78 $87 $209 $73 $55 $786 AVERAGE water $65 $30 $40 $33 $40 $125 $30 $18 $381 sewer $27 $27 $27 $27 $27 $27 $27 $27 $217 combined $92 $57 $67 $61 $67 $152 $57 $45 $598 EULESS water $60 $30 $38 $32 $38 $114 $30 $18 $360 sewer $30 $20 $25 $22 $25 $30 $20 $13 $184 combined $90 $50 $63 $54 $63 $143 $50 $31 $544 CC Water Sewer - Brown Oct. Nov. Dec. 14,000 13,000 5,000 Councilmember Linda Martin Jan. Feb. Mar. 4,000 7,000 4,000 Apr. May TOTAL 5,000 16,000 BEDFORD water $39 $37 $21 $18 $25 $18 $21 $43 $222 sewer $13 $13 $13 $13 $13 $13 $13 $13 $105 combined $52 $50 $34 $32 $38 $32 $34 $56 $327 GRAPEVINE water $43 $40 $18 $15 $23 $15 $18 $48 $220 sewer $19 $19 $19 $19 $19 $19 $19 $19 $149 combined $61 $59 $37 $34 $42 $34 $37 $67 $370 N.R. HILLS water $51 $47 $19 $16 $26 $16 $19 $57 $252 sewer $16 $16 $16 $16 $16 $16 $16 $16 $125 0 combined $66 $63 $35 $32 $42 $32 $35 $73 $377 ul COLLEYVILLE water $48 $45 $21 $18 $27 $18 $21 $54 $253 sewer $15 $15 $15 $15 $15 $15 $15 $15 $117 combined $63 $60 $36 $33 $42 $33 $36 $69 $370 HURST water $65 $61 $25 $20 $34 $20 $25 $75 $325 sewer $22 $22 $22 $22 $22 $22 $22 $22 $176 combined $88 $83 $47 $42 $56 $42 $47 $97 $501 AVERAGE water $49 $46 $21 $18 $27 $18 $21 $55 $255 sewer $17 $17 $17 $17 $17 $17 $17 $17 $135 combined $66 $63 $38 $34 $44 $34 $38 $72 $389 EULESS water $46 $44 $21 $18 $27 $18 $21 $52 $248 sewer $30 $30 $15 $13 $18 $13 $15 $30 $161 combined $76 $73 $36 $31 $45 $31 $36 $82 $409 CC Water Sewer- Martin Oct. Nov. 40,000 21,000 Councilmember Charlie Miller Dec. Jan. Feb. Mar. Apr. May 11,000 11,000 11,000 14,000 15,000 17,000 TOTAL BEDFORD water $93 $54 $33 $33 $33 $39 $41 $45 $371 sewer $19 $19 $19 $19 $19 $19 $19 $19 $153 combined $112 $73 $52 $52 $52 $58 $60 $65 $524 GRAPEVINE water $114 $62 $34 $34 $34 $43 $45 $51 $418 sewer $37 $37 $37 $37 $37 $37 $37 $37 $297 combined $151 $99 $72 $72 $72 $80 $83 $88 $715 N.R. HILLS water $140 $75 $40 $40 $40 $51 $54 $61 $501 sewer $24 $24 $24 $24 $24 $24 $24 $24 $196 I combined $165 $99 $65 $65 $65 $75 $78 $85 $696 rQ ON COLLEYVILLE water $126 $69 $39 $39 $39 $48 $51 $57 $469 sewer $25 $25 $25 $25 $25 $25 $25 $25 $200 combined $151 $94 $64 $64 $64 $73 $76 $82 $669 HURST water $183 $97 $52 $52 $52 $65 $70 $79 $650 sewer $37 $37 $37 $37 $37 $37 $37 $37 $295 combined $220 $134 $89 $89 $89 $102 $107 $116 $945 AVERAGE water $131 $71 $40 $40 $40 $49 $52 $59 $482 sewer $29 $29 $29 $29 $29 $29 $29 $29 $228 combined $160 $100 $68 $68 $68 $78 $81 $87 $710 EULESS water $119 $66 $38 $38 $38 $46 $49 $55 $450 sewer $30 $30 $25 $25 $25 $30 $30 $30 $223 combined $149 $96 $63 $63 $63 $76 $79 $84 $673 CC Water Sewer - Miller Councilmember Glenn Porterfield Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 13,000 13,000 3,000 4,000 3,000 3,000 3,000 3,000 BEDFORD water $37 $37 $16 $18 $16 $16 $16 $16 $175 sewer $11 $11 $11 $11 $11 $11 $11 $11 $88 combined $48 $48 $27 $29 $27 $27 $27 $27 $263 GRAPEVINE water $40 $40 $12 $15 $12 $12 $12 $12 $157 sewer $12 $12 $12 $12 $12 $12 $12 $12 $97 combined $52 $52 $25 $27 $25 $25 $25 $25 $255 N.R. HILLS water $47 $47 $13 $16 $13 $13 $13 $13 $173 sewer $12 $12 $12 $12 $12 $12 $12 $12 $100 00 combined $60 $60 $25 $29 $25 $25 $25 $25 $273 V COLLEYVILLE water $45 $45 $15 $18 $15 $15 $15 $15 $183 sewer $11 $11 $11 $11 $11 $11 $11 $11 $88 combined $56 $56 $26 $29 $26 $26 $26 $26 $272 HURST water $61 $61 $16 $20 $16 $16 $16 $16 $221 sewer $17 $17 $17 $17 $17 $17 $17 $17 $135 combined $78 $78 $33 $37 $33 $33 $33 $33 $356 AVERAGE water $46 $46 $14 $18 $14 $14 $14 $14 $182 sewer $13 $13 $13 $13 $13 $13 $13 $13 $102 combined $59 $59 $27 $30 $27 $27 $27 $27 $283 EULESS water $44 $44 $16 $18 $16 $16 $16 $16 $184 sewer $30 $30 $11 $13 $11 $11 $11 $11 $126 combined $73 $73 $27 $31 - $27 $27 $27 $27 $310 CC Water Sewer- Porterfield Councilmember Tim Stinneford Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 11,000 7,000 6,000 7,000 7,000 6,000 7,000 7,000 BEDFORD water $33 $25 $23 $25 $25 $23 $25 $25 $212 sewer $15 $15 $15 $15 $15 $15 $15 $15 $131 combined $47 $39 $37 $39 $39 $37 $39 $39 $343 GRAPEVINE water $34 $23 $21 $23 $23 $21 $23 $23 $197 sewer $23 $23 $23 $23 $23 $23 $23 $23 $207 combined $57 $46 $44 $46 $46 $44 $46 $46 $404 N.R. HILLS water $40 $26 $23 $26 $26 $23 $26 $26 $220 sewer $18 $18 $18 $18 $18 $18 $18 $18 $159 h combined $58 $44 $41 $44 $44 $41 $44 $44 $380 N 0 COLLEYVILLE water $39 $27 $24 $27 $27 $24 $27 $27 $229 sewer $17 $17 $17 $17 $17 $17 $17 $17 $154 combined $56 $44 $41 $44 $44 $41 $44 $44 $382 HURST water $52 $34 $29 $34 $34 $29 $34 $34 $282 sewer $26 $26 $26 $26 $26 $26 $26 $26 $227 combined $77 $59 $55 $59 $59 $55 $59 $59 $509 AVERAGE water $40 $27 $24 $27 $27 $24 $27 $27 $228 sewer $20 $20 $20 $20 $20 $20 $20 $20 $176 combined $59 $47 $43 $47 $47 $43 $47 $47 $404 EULESS water $38 $27 $24 $27 $27 $24 $27 $27 $228 sewer $25 $18 $16 $18 $18 $16 $18 $18 $154 combined $63 $45 $40 $45 $45 $40 $45 $45 $382 I CC Water Sewer -Tyson r 00 N Oct. Nov. 18,000 11,000 Council Average Dec. Jan. Feb. 6,000 6,000 7,000 Mar. Apr. May TOTAL 10,000 7,000 8,000 BEDFORD water $47 $33 $23 $23 $25 $31 $25 $27 $233 sewer $14 $14 $14 $14 $14 $14 $14 $14 $113 combined $62 $47 $37 $37 $39 $45 $39 $41 $346 GRAPEVINE water $54 $34 $21 $21 $23 $32 $23 $26 $234 sewer $22 $22 $22 $22 $22 $22 $22 $22 $175 combined $76 $56 $43 $43 $45 $54 $45 $48 $410 N.R. HILLS water $64 $40 $23 $23 $26 $37 $26 $30 $270 sewer $17 $17 $17 $17 $17 $17 $17 $17 $137 combined $81 $57 $40 $40 $44 $54 $44 $47 $407 COLLEYVILLE water $60 $39 $24 $24 $27 $36 $27 $30 $268 sewer $16 $16 $16 $16 $16 $16 $16 $16 $132 combined $77 $56 $41 $41 $44 $53 $44 $47 $399 HURST water $84 $52 $29 $29 $34 $47 $34 $38 $347 sewer $25 $25 $25 $25 $25 $25 $25 $25 $197 combined $108 $77 $54 $54 $58 $72 $58 $63 $545 AVERAGE water $62 $40 $24 $24 $27 $37 $27 $30 $270 sewer $19 $19 $19 $19 $19 $19 $19 $19 $151 combined $81 $59 $43 $43 $46 $55 $46 $49 $421 EULESS water $58 $38 $24 $24 $27 $35 $27 $30 $262 sewer $30 $25 $16 $16 $18 $24 $18 $20 $167 combined $87 $63 $40 $40 $45 $59 $45 $50 $429 CC Water Sewer - Average PATER UTILITIES STATUS & ANALYSIS Rainfall, Monthly Water Report Rainfall Comparison - Graph Comparison of Rainfall to Water Sales Water Produced - Table & Graph Water Purchased - Table & Graph Water Consumed - Table & Graph Water Billed - Table & Graph FY Water Billing Efficiency - Table & Graph Water Revenue Data & Projections - Table & Graph Wastewater Flow - Table & Graph Wastewater Revenue - Table & Graph T H E C I T Y O F EtJT�s MEMORANDUM TO: MAYOR AND CITY COUNCIL FROM: RON YOUNG -PUBLIC WORKS DIRECTOR SUBJECT: WATER UTILITIES DATA AND ANAYLSIS DATE: 7 / 18/2007 The trends for water consumption and water billing in FY '07 continue to be challenging due to the region wide wet conditions. In general, water sales are inversely proportional to the amount of rainfall received. Historically, the last quarter of the fiscal year receives the least amount of rainfall during the year and water billing peaks out. Typically, the last quarter of the fiscal year accounts for 35% of annual water sales. The following is a short description of the pages in this report. Page 9-3 Historical Rainfall Data �- The information shown is rainfall data obtained from the National Weather Service station located at DFW Airport. Rainfall at various locations within the City of Euless will show variations as compared to DFW. Page 9-4 Rainfall Comparison Graph This is a graphical comparison of FY '05 and FY '06 actual rainfall, historical average rainfall, and year-to-date rainfall for FY `07. Page 9-5 Comparison of Rainfall to Water Sales This is a tabular and graphical comparison of historical rainfall versus water sales. Page 9-6 and 9-7 Water Produced This is a tabular and graphical depiction of historical water production and FY '07 YTD water production. This is water produced by City of Euless water wells. Page 9-8 and 9-9 Water Purchased This is a tabular and graphical depiction of historical water purchases and FY `07 YTD water purchases. This is water purchased from the Trinity River Authority (TRA). 9-1 `-- Page 9-10 and 9-11 Water Consumed This is a tabular and graphical depiction of historical water consumption and FY '07 YTD water consumption. Water consumption is the combination of water produced and water purchased. Page 9-12 and 9-13 Water Billed This is a tabular and graphical depiction of historical water billing and FY `07 YTD water billing. The figures shown are provided by the water billing office. Page 9-14 and 9-15 Fiscal Year Water Billing Efficiency This is a tabular and graphical depiction of the ratio of water billed to water consumed. Page 9-16 and 17 Water Revenue This is a tabular and graphical depiction of historical water revenues and FY '07 YTD water revenues. Page 9-18 and 19 Wastewater Flow This is a tabular and graphical depiction of historical wastewater flows and FY '07 YTD wastewater flows. Page 9-20 and 9-21 Wastewater Revenue This is a tabular and graphical depiction of historical wastewater revenue and FY `07 YTD wastewater revenue. 9-2 Historical Rainfall Data MONTH 100 101 '02 '03 '04 '05 '06 '07 MONTHLY AVG. October 2.26 4.38 1.87 6.44 0.78 --5.72 0.89 4.34 3.34 November 0.31 6.95 1.11 0.52 3.15 5.01 0.02 2.58 2.46 December 2.56 3.b/4 4.13 U.96 0.6b 3 3.33 2.35 1st Qtr. Total 1.09 A 1 2 8.14 1st tr. ont v .70 1 January .59 1 2.57 1 4.9 -1 --0-.2-2---j 3.044.33 1 2.25 1 5.8 February 3.3 6.17 0.94 ---IWI 3.84 1.62 3.85 0.43 2.90 March 5. 7 /.39 0.85 1. tl 2.17 4.4 3. 2nd tr. Total7.81 i4.0 i 1�.21� F i4 U.�� 10.b iu. i� .57 2nd Qtr. Monthly Avg. 2.60 4.67 4.41 1.38 2.86 2.71 3.50 3.37 3.19 6 Month Total 12.93 28.91 19A5 15.23 13.48 19.5 11.74 20.37 17.70 . Fi ,..nnt , v!�, 16 4.82 3.24 254 ?25 325 1 9 3 4._ ? qr April 4.38 0.89 5.68 2.96 0.56 May 3.17 5.58 5.58 2.53 4.73 3.35 1.9 8.34 4.40 June 5. b.1 7 10.49 1.14 0.34 11.1 4.82 3rd Qtr. Total 13 18 7.75 14.36 9.6 18.18 5 �1.1 22.26 9.07 3rd Qtr. Monthly Avg. 4.49 2.58 4.79 3.20 6.06 1.68 1.37 7.42 3.02 9 Month Total 26.41 36.66 33.81 24.83 31.66 24.55 15.8,' 42.63 24.22 9 Month Avg. 93 4.07 3.76 2.76 3.52 2.73 1.7 4.74 2.69 July 5 3.07 0.08 4.16 0.74 1.78 1.95 August 0 2.72 0.08 1.85 4.24 2.46 0.52 1.70 September 0.17 3.12 4th Qtr Total 0.17 10.29 4.53 5.92 9.42 4.56 4.90 5.68 4th Qtr. Monthly Avg. 0.06 3.43 1.51 1.97 3.14 1.52 1.63 1.89 Year End Total 26.58 46.95 38.34 30.75 41.08 29.11 20.74 33.36 An 'lonthly Av 2.22 3.91 2.56 3.42 2.43 1.73 2.78 Deviation of HistoricalMonthly Avg. 1 -0 .57 1.131 0.411-0.221 0.641- -1.051 Deviation of HistoricalYearly Avg. 1 -6.78 1 13.591 4. -2.611 7. -4. 5 - Water Utilities Analysis 9-3 12.00 10.00 W 8.00 W F- Q O 6.00 U) W 2 Z 4.00 2.00 af f RAINFALL COMPARISON oc e���a� �o Oo F oQ HISTORICAL AVERAGE FY '05 f FY '06 FY '07 Water and Utilities Analysis 9-4 I 60 50 a 40 30 ,°� 20 d t L) 10 0 I Comparison of Rainfall to Water Sales FY Rainfall (in inches) Water Sales (gallons X 1000) Water Sales (millions of gallons) 94 36.78 , 74 , 7 74 '95 48.51 1,754,582 1755 '96 24.21 2,206,213 2206 '97 43.99 2,079,364 2079 '98 33.28 2,530,400 2530 199 33.44 2,549,625 2550 100 26.58 2,578,403 2578 101 46.95 2,470,782 2471 '02 38.34 2,185,954 2186 '03 30.75 2,294,236 2294 '04 41.08 2,246,591 2247 '05 32.51 2,530,872 2531 '06 20.74 3,047,340 3047 '07 YTD 42.63 11781,845 1782 Comparison of Rainfall to Water Sales iM P�j &W, "L. a Mdumpi-k- �Ialqq '94 '95 '96 '97 '98 199 100 101 '02 '03 '04 '05 '06 '07 YTD Fiscal Year RAINFALL —*--WATER SALES Water Utilities Analysis 9-5 3500 3000 2500 In O 2000 C7 � 1500 0 fn 1000 O 500 2 0 Wa! Produced (in Gallons X 1000, unless otherwise noted) MONTH 100 101 '02 '03 '04 105 '06 '07 MONTHLY AVERAGE October 47017 40324 35629 52985 46559 7 5 31508 225337 November 29570 30884 41686 51999 41288 27323 41845 21191 35723 December 74 7 4:343U 4574 4:3/49 2tf237 4 4 1st Qtr. Total 10 898 98705 120745 15 -131596 92696 100971 52765 107013 1st Qtr. Monthly Avg.1.17 1.07 1 1.31 1 1.64 1 1.43 TIT - January 31824 29564 42573 45692 49864 79&-"3299 24506 34515 February 27378 24516 39784 44839 39391 20502 39401 42126 34742 March 13bb2 3 f463 51645 26532 1 b808 447 4 4blUb 33586 2nd Qtr. Total 92064 67632 119820 142176 115787 65108 107424 112737 1 844 2nd Qtr. Monthly Avg. MGD 1.02 0.75 1.33 1.58 1.29 0.72 1.19 1.25 1.14 6 Month Total 19996? 166337 240565 29290C _1473K 157804 208395 165502 209857 Avg. 1 1.32 if 91 1.15 April 4 44 4 4 5 5 7 3 62 44627 31276 May 34393 27928 44990 51943 19704 15823 23612 44386 32847 June 3 4 445 7 5 7 5 3rd Qtr. Total 105539 72659 124348 139487 >it: . ! >,!)3 93370 110691 94473 3rd Qtr. Monthly Avg. MGD 1.16 0.80 1.37 1.53 : 1.03 1.22 1.04 9 Month Total 305501 238996 64913 43239` 301765 2761 304329 9 o , Avg. 1.34 1. E 1.11 11 July 48794 41 5 35349 21557 30575 17759 31942 August 42597 35392 382261 34089 21513 37784 29872 34210 September 41127 332bl 3648b b3215 33202 38886 23299 37066 4th Qtr. Total 13 518 10 839 110074 1 653 76272 107245 70930 103219 4th Qtr. Monthly Avg. MGD 1.44 1.12 1.20 1.33 0.83 1.17 0.77 1.12 Year End Total 438019 341835 74987 555046 384306 314085 372695 411568 Annual M, Vg. i°" _ . 1.13 Deviations From Historical Mo. Avg. (MGD) 0.07 -0.19 0.17 0.39 -0.07 -0.27 -0.11 From Historical Yearly Avg. 45 - 4 4 47 - 7 - 74 -38873 Water Utilities Analysis 9-6 50000 45000 40000 35000 Co30000 0 i K m 25000 c 0 20000 15000 10000 5000 0 WATER PRODUCED 09 g HISTORICAL AVERAGE FY'05 ——FY'06 FY'07 Water Utilities Analysis 9-7 Water i schased (in Gallons X 1000, unless otherwise noted) MONTH '00 101 '02 '03 '04 '05 '06 '07 MONTHLY AVERAGE October 201798 181092 178219 147875 169381 175779271136 305 4473 November 155880 111037 115692 101810 128433 111756 197442 177786 137480 December 1037995 4 116898 1 U8091 1/46/14 5 4 1st Qtr. ota 4 1477 412105 385167 348549414712 6 643249 557242 452266 1st Qtr. Monthly Avg.5.02 4.48 4. 4. 4.92 January 112410 10319674 55 775 110291 1901464 747 119326 February 114129 96391 84150 79483 93078 114995 143255 122239 105965 March 75 745 lU4/03 105924 139294 140230 169 11 5 134874 2nd Qtr. Total 345290 331332 286339 1 5147 365516 503116432619 1 2nd Qtr. Monthly Avg. MGD 3.84 3.68 3.18 3.13 3.72 4.06 5.59 4.81 4.00 6 Month Total 806767 743437 671506 630514 749859 761142 1146365 989861 812431 6 Month Avg. 4.43 4.08 3.69 .4 4.1 4.1 5.44 4.46 April 134046 40938 101116 146221 1812435 149769 5 757 May 171946 204628 131541 162790 200213 213414 264328 170480 189918 June lbb887 2b84Y2 2U48b24 4 321b2l 180f9l7 rd Qtr. Total 461879 604058 437509 487172 575567 696316 809355 501040 571612 3rd Qtr. Monthly Avg. (MGD) 5.08 6.64 4.81 5.35 6.32 7.65 8.89 5.51 6.28 9 Month Total 1268646 1347495 1109015 1117686 '1325426 1457458 1955720 1490901 1384043 9 Month Avg. 4.65 4.94 1.06 4. 4. 5.34 7.16 5.46 5.07 July 312123 306620 2205437 3 313351 353569 29967' August 403772 305996 263825 300870 280336 305398 388421 321231 September 31427874 M7 -T47 1 5 1f6491 2499215 5 5 245361 4th Qtr. Total 1030173 787273 730483 777434 821280 45 992225 866207 4th Qtr. Monthly Avg. MGD 11.20 8.56 7.94 8.45 8.93 10.05 10.79 9.42 Year End Total 2298819 2134768 1839498 1895120 2146706 2382040 2947945 2234985 Annua.' 'onthl ' -1. r' 6.30 6.53 8.0 6.12 Deviations From Historical Mo. Avg. (MGD) 0.17 -0.27 -1.08 -0.93 -0.24 0.40 1.95 From Historical Yea-rTy-Tv­g. 63834 -100217 -395487 - -88279 14/Ubb /12960 Water Utilities Analysis 9-8 I 450000 400000 350000 300000 0 0 250000 K N ° 200000 R C9 150000 100000 50000 0 WATER PURCHASED HISTORICAL AVERAGE _A FY '05 Water Utilities Analysis 9-9 —6— FY '06 FY '07 Water 6,insumed (in Gallons X 1000, unless otherwise noted) MONTH 100 101 102 '03 '04 '05 '06 '07 HISTORICAL MONTHLY AVG. October 248815 1 221414 594 4 44 Z 5 74 November 185450 141921 157378 153809 169721 139079 239287 198977 1 173203 December 1 1351104747 4686 1 144610 1 160647 135814 202289 f48 I 1b4172 st Qtr. Total 5 375 510810 505912 499279 546308488322 7442204 561123 1st Qtr. Monthly Avg. (-) 619 5.55 b.bU 5.4 5. 4 5. anuary 144234 132760 14UUbY4 5 5 445 1 tDIOZ:DJ 5 4 February 141507 120907 123934 124322 132469 135497 182656 164365 140707 March 5 45 7 1 142166575 5 5bU:38 214439 2147384 nd Qtr. Total 437354 4 406159 424141 450934 430624 610540 545356 463009 2nd Qtr. Month) Avg. MGD 4.86 4.43 4.51 4.71 5.01 4.78 678 6.06 5.14 6 Month Total 1006729 909774 912071 923420 997242 918946 ,,t V 5.53 r �n c, ,� F ,.? r A-2 r nr April 5 55 58 142U84 19M2 2UI14b ZUbbUb Zb 94,5�JtD May 206339 232556 232556 214733 219917 229237 287940 214866 229768 June 195699 288803 271b4b 218699 214bbb5lU :3bbllt 2U2469 2b682b 3rd Qtr.dotal � i416 676717 646185 626659 636218 745352 902725 611731 676626 3rd Qtr. Month) Avg. MGD 6.24 7.44 7.10 6.89 6.99 8.19 9.92 6.72 7.44 9 Month Total 1574147 1586491 1558256 1550079 1633460 1664298 '1257485 178184`. 1700758 9 Month Avg. 5.77 5.81 571 5.68 5.08 6.10 8.27 6.53 6.23 July 360917 340816 2b590654 bdU J4JUZb7 55 August 446369 341388 302051 334959 301849 343182 418293 355442 September 554 5 1 2079087 447 5 4 282428 4th Qtr. Total 1162691 89 112 840557 900087 897552 1031827 1063155 969426 4th Qtr. Month) Avg. MGD 12.64 9.68 9.14 9.78 9.76 11.22 11.56 10.54 Year End Total 2736838 2476603 2398813 2450166 2531012 2696125 3320640 2658600 4nnual Monthly Avg. M D 7.50 6.79 6.57 6.71 6.93 7.39 9.10 7.2 Deviations From Historical Mo. Avg. (MGD) 0.21 -0.50 -0.71 -0.57 -0.351 0.101 1.81 From Historical Yearly Avg. 78238.431 - - 5 7 -2U84341 -127bd8j 3/b2bl4 Water Utilities Analysis 9-10 WATER CONSUMPTION 450000 400000 350000 300000 0 0 250000 � X 200000 150000 100000 50000 0 Oe, 'ZO _ di HISTORICAL AVERAGE FY '05 Water Utilities Analysis 9-11 10, ? --*— FY '06 FY '07 Water Billed (in gallons X 1000, unless otherwise noted) MONTH .00 101 '02 '03 '04 105 '06 '07 HISTORICAL MONTHLY AVG. October 243438 291527 18718b 2b62bU 23b/Ub1 129U ZbU421245256 November 208362 184835 219665 165498 174574 160337 234670 237846 198223 December 192992 160032 142991134149 445 5 148991 23bMt I b4U815 1st Qtr. Total 644792 6 6394 9 41 565897 554847 747047 4 608841 1st Mr. Monthly 7.01 6.92 1 b.98 6.1 4 January 130014 127081 155661153875 161188 123914 157 53 14UUb6 143618 February 133840 113568 123142 121683 124056 117694 156753 165574 132039 March 5754 -T4-7-7-n 1253614 5 4 5 4 5 14336U 2nd Qtr. Total 429608 388448 404164 404912 44 439995 419017 2nd Qtr. Month) Avg. MGD 4.77 4.32 4.49 4.33 4.50 4.38 5.56 4.89 4.66 6 Month Total 1074400 1024842 954005 955685 '_47809 110234-1 ,, - -th Av : n, r� r - n r r., -7 7 pril 131681 122679 1347484 7 7 4 767 173687 157200 146710 May 150751 194800 178085 211170 165790 186793 211438 186097 185616 June 232283 2217627 7 tY96U 2543385 143446 2144Ub rd Qtr. Total 514715 539241 481413 528029 518597 581898 723210 4 743 54 731 3rd W. Month) Avg. MGD 5.66 5.93 5.29 5.80 5.70 6.39 7.95 5.35 6.01 9 Month Total 1589115 1564083 1435418 1483714 1478356 1485915 1971019 1589086 1574588 9 Mont Av . 5.8 5.73 5.26 5.43 5.4 5.44 7. 5. 5.77 July 189809 2576604 43323 2213t2 334193340052 5 August 409976 387524 275444 309751 266296 317277 457018 346184 September 503 261515 265146 2574485 4 45 4th Qtr.Total 989288 906699 750536 810522 768235 1044957 107 321 906651 4th Qtr. Month) Avg. MGD 10.75 9.86 8.16 8.81 8.35 11.36 11.70 9.85 Year Fnd Total 2578403 2470782 2185954 2294236 2246591 2530872 3047340 2479168 Annual Mc fly Avg. D) 7.06 6.77 �.99 6.29 6.16 6.93 8.35 6.79 Deviations From Historical Mo. Avg. (MGD) 0.27 -0.02 -0.80 -0.51 -0.64 0.14 1.56 From Historical Yearly Avg. 199234.7 11 - -293214 1 -184 -2 TT5 77 51704 568172 Water Utilities Analysis 9-12 500000 450000 400000 350000 0 300000 w z 250000 O J J 200000 150000 100000 50000 C WATER BILLED October November December January February March April HISTORICAL AVERAGE FY'05 Water Utility Analysis 9-13 May June July August September —O`- FY '06 FY '07 Fiscal Year Water Billing Efficiency (in gallons X 1000, unless otherwise noted) WATER CONSUMED FY '02 FY '03 FY '04 FY 105 FY '06 FY '07 1ST QT R 505912 499279 546308 488322 744220 624758 2N D QT R 406159 424141 450934 430624 610540 545356 3R D QT R 646185 626659 636218 745352 902725 611731 4TH QT R 840557 900087 897552 1031827 1063155 TOTAL 2398813 2450166 2531012 2696125 3320640 1781845 TOTAL (MG) 2399 2450 1 2531 1 2696 3321 1782 WATER BILLED '02 '03 '04 '05 '06 '07 1ST QT R 518317 453522 480327 433248 747047 662348 2N D QT R 383251 376006 416551 411310 500762 439995 3R D QT R 556611 631259 567142 775324 723210 486743 4TH QT R 806840 802907 747089 993004 1076321 TOTAL 2265019 2263694 2211109 2530872 3047340 1589086 TOTAL (MG) 2265 2264 2211 2531 3047 1589 BILLING EFFICIENCY 1 94% 1 92% 87% 1 94% 1 92% 1 j Water Utilities Analysis 9-14 1 4 A 111 0 3000 ca C� ,0 2000 0 1000 1 Water Billing Efficiency Comparison '02 '03 '04 '05 '06 '07 Fiscal Year -$-WATER CONSUMED WATER BILLEDI Water Utilities Analysis 9-15 i ON Water F renue (in dollars, unless OLnerwise noted) MONTH '02 '03 '04 '05 '06 '07 MONTHLY AVG AVG. % October $570, 745,7 7$669,2415, 1 $748,51919.24 o November $647,430 $538,331 $597,474 $579,081 $802,368 $797,801 $660,414 8.15% ecem er 47 ,57 4 8 5 4 5 5 57 7 5 7 5 4, 4 7. o 1st. Qtr. Total 1 $1,696,3121 $1,750,97311, 1, ,4 1,3861 $2,258,0501 $1,983,85714A /o 1st Qtr.-Wonthly Avg.Qtr.-Wont 5 5,4 583,6b8j $633,0211 $bU2,4b2l,4 .1 0 January $515,552 $514,314 $577,2411 $516,71015 9, 5 2,3 8 547,56 6.7 0 February $437,005 $444,928 $487,6211 $499,1891 $603,1431 $638,2051 $518,348 6.40% March 44 , 5 45 ,781 $479,5681 $598,688147 4 ,543 67 6.56% nd Qtr. Total $1,394,932 $1,413,0231, 44,4 1, 14,5 $1,875,611 $1,741,076i9.i1`% 2nd Qtr. Monthly Avg. $464,977 $471,008 $514,810 $538,196 $625,204 $580,359 $532,426 6.57% 6 Month Total $3,091,244 $3,163,996 $3,443,492 $3,421,943 $4,366,997 $3,999,126 $3,581,133 44.19% 6 Mon Av >515, " " 57 ,0 , 57 4 $727,833 57757 5 o - April 4 4, 4 5 ,477 40 $556,955 $626,89717, 4 5 ,4 5 6.99% May $565,024 $690,007 $584,457 $665,915 $709,5921 $688,8581 $650,642 8.03% June 54 5 57 ,45 7 0 3rd Qtr. Total $1,570,383 $1,818,546 $1,830,49653, 03 $1,869,157 $1,920,969 23.70 o 3rd Qtr. Monthly Avg. $523,461 $606,182 $610,165 $694,643 $784,434 $623,052 $640,323 7.90% 9 Month Total $4,661,627 $4,�; ',542 $5,273,988 $5,505,872 $6,720,- -) $5,868,283 $5,502,102 67.89% 9 Month "� "7.17 °`r, f I 5 5,999 - -71 74� � n-'1 11,345 7.54/0 July 51 77 8 $730,9711,55 5,4 0 August $776,899 $920,501 $824,5031 $923,7891 $1,295,7211 1 $948,2831 11.70% September 4 7 5,7 7 40j $1,125,3771 $1,018,44UI,7 4 5 0 4th Qtr. Total $2,140,454 $2,492,459 $2,426,414 $3,011,722,3 ,1 4 $2,675,449 4th Qtr. Monthly Avg. $713,485 $830,820 $808,805 $1,003,907 $1,102,065 $891,816 Year End Total $6,802,081 $7,475,002 $7,700,/ ^' $8,517,593 $10,026,494 $8,104,314 Annua Monthly Av 566,840 ,622 917 641 7 9 799 835,54'' 757 Deviation From Historical Monthly Avg. -$108,519 -$54443 -$33,659 $34,440 $835,541 Historical Yearly Avg. - - - 4U:3,912 $41T279 $1,922,1791 Water Utilities Analysis 9-16 $1,400,000 $1,200, 000 $1,000,000 cn Q $800,000 O 0 Z w $600,000 .J Q cn $400,000 $200,000 $0 Water Revenue HISTORICAL AVERAGE FY'05 '45—FY'06 FY'07 Water Utilities Analysis 9-17 P. Wastew cer Flow (in gallons X 1000, unless otherwise noted) MONTH FY 00, FY 01, FY 02' FY 03' FY 04' FY '05 FY '06 FY I '07 HISTORICAL MONTHLY AVG. October 107,490 4, 120,564 71,653 71 119,940 114,714 108,817 November 104,900 124,940 98,672 118,876 84,421 84,718 111,268 99,736 103,441 ecem er 7, 5 7, 7, 45 5, 75 st tr. Total 319,455 337,840 7 57, 5 7,5 7 5 , 1 -f-st-iltr. Monthly Avg. ( ) 147 3.67 3.83 3.88 2.58 2.82 3.83 3.58 46 anuary 1 4, ,4 1 5 ,4 4 5 4, 99,547 February 98,645 106,701 128,074 76,765 88,714 80,927 114,858 73,363 96,006 March ,4 162,467 134,7564 86,619 121,619 96,556 2nd Qtr. Total 319,955 365,597 364,8 55,076 268,607 257,031 55, 7 4, 74 308,882 2nd Qtr. Month) Avg. MGD 3.56 4.06 4.05 2.83 2.98 2.86 3.95 3.16 3.43 6 Month Total 639,410 703,437 -17,158 612,135 506,134 516,221 707 843 613,786 627,016 6 Month Avg. 3.51 3,87 3.94 136 2.78 2.84 89 3.37 3.45 April 109,985 , 4 7 ,4 4 140,1964 5,54 7 May 124,956 134,546 121,941 116,356 122,522 97,640 115,033 116,069 118,633 June 123,8417 125,57147 93,4007 111,7 3rd Qtr. Total 35 ,7 3 7,5 41 , 4 333,569 379,081 262,47111 1 1 4 ,15 3rd Qtr. Month) Avg. MGD) 3.94 4.26 4.54 3.67 4.17 2.88 3.45 3.61 3.81 9 Month Total 998.192 1 090,960 1 130,462 945,704 885,215 778,692 1,021,82/1 942,299 974,169 MonthAvg. 4.00 4 3.46 3.24 5 _ 5 3.57 July 117,305 4 5 47 100,250 ,9 755 110,15 August 104,572 91,769 110,779 98,026 96,667 71,312 69,566 91,813 eptem er ,5 5,575 110,5467 4th Qtr. Total 332,409 363,6 4 3 ,419 267,554 283,103 4 ,8 5 9 , 7 301,832 4th Qtr. Month) Avg. MGD 3.61 3.95 3.55 2.91 3.08 2.70 3.16 3.28 Year End Total 1,330,601 1,454,624 1,456,881 1,213,258 1,168,318 1,027,497 1,312,691 1,280,553 Annual Month) Avc '1 D 3.99 3 `'1) 3.60 Deviations From Historical Mo. Avg. (MGD) 0.14 0.48 0.48 -0.18 -0.31 -0.69 0.09 Historical Yearly Avg. 4 74, U (I I W6,3281- 7, 5- 5- 5 5 Water Utilities Analysis 9-18 140,000 120,000 100,000 0 0 80,000 K cn z 0 a 60,000 0 40,000 20,000 A WASTEWATER FLOW Md CP ° 5 HISTORICAL AVERAGE FY'05 ��FY'06 FY'07 Water Utilities Analysis 9-19 WASTEWA`i -R REVENUE (in dollars, unless otherwise noted) HISTORICAL ANNUAL MONTH '02 '03 '04 '05 '06 '07 MONTHLY AVG. AVG. % October $298,202 $312,64 54 $423,0 $414,0181 74,788 0 November $314,881 $290,219 $355,058 $349,824 $397,095 $427,620 $355,783 8.2% ---7-87. December $265,475 59,127-, $337,1 IT $364,94 4,57 5 1st. Qtr. Total $878,558 $862,037 $1,102,564 1 $1,105,1664, 1 18 $1,066,6464. /o 1st Qtr. Monthly Avg. 5S- 1 $287,346 $361,b2l4 4 4 January $302,684 $287,419 $3(54,2bb ,bbb 1 $364,92775 44 $333,587 7.7 0 February March $252,555 5 ,450 1 $255,904 $ 31 U, 041 $323,269 $321,427 1 $321,129 1 $369,898 1 $393,208 1 $403,15845, $399,337 $324,233 7 7.5% 0 2nd Qtr. Total $808,689 $853,364 $1,008,981 $1,021,592 $1,161,2931, 1,70 .9 0 2nd Qtr. Monthly Avg. $269,563 $284,455 $336,327 $340,531 $387,098 $365,427 $330,567 7.6% 6 Month Total $1,687,247 $1,715,401 $2,111,544 $2,126,758 $2,396,026 $2,313,100 $2,058,346 47.5% 6 Month Avg. ?Fi1 ?0R 285,900 351,. 4 354,460 . 3 ,33 9,517 4 5 7. April7 5 4 7,44 $368,725 $349,019. o May June $297,975 , 7 $399,769 5 ,506 $357,430 I $369,02Y $374,454 -$328,206 $402,186 1 $480,24Y4, $409,518 $373,555 8.6% 4 0 3rd Qtr. Total $857,324 $1,099,249 $1,115,844 $1,043,993 $1,258,899 $1,132,953 $1,084,710 25.0% 3rd Qtr. Monthly Avg. $285,775 $366,416 $371,948 $347,998 $419,633 $377,651 $361,570 8.3% 9 Month Total $2,544,571 $2,814,649 $3,227,388 $3,170,751 $3,654,925 $3,446,053 $3,143,056 5% 9 MonthAvg. $282,730 $312,739 358,599 $406,103 3 ,8 5 34 128 /o July $292,709 $416,24614 5 ,716 $450,3404, 5 . o August September $335,867 $426,3061 7, $412,2741 4 5 $381,915 $513,388 4 7 $413,950 4,4 9.5% 0 4th Qtr. Total $946,807 $1,240,371 $1,255,880 $1,095,4401,4 4,7 1 $1,192,640 27.5 0 4th Qtr. Monthly Avg. $315,602 $413,457 $418,627 $365,147 $474,900 $397,547 9.2% Year End Total $3,491,378 $4,055,020 $4,483,268 $4,266,191 $5,079,626 4,335,696 100.0% Annual Monthly Avg. 290,948 $337,918 373,606 355,516 $423,302 evlation rom Historical Monthly Avg. -$65,310 -$18,340 $17,348 ($742)1 $67,786 Historical Yearly Avg. -$844,318 - 47,57 ,5 5$743,930 Water Utilities Analysis 9-20 Wastewater Revenue $600,000 $500,000 co $400,000 a J J O Z $300,000 cn w J Q 0) $200,000 $100,000 $0 '�� —*—HISTORICAL AVERAGE fFY'04—O—FY'05 fFY'06 FY'07 Water Utilites Analysis 9-21 MULTI -YEAR FINANCIAL PLAN Introduction Letter General Fund Executive Summary and Five -Year Plan Revenue Assumptions General Obligation Debt Service, Five -Year Financial Plan Special Fund Half Cent Sales Tax Fund, Five -Year Financial Plan Crime Control & Prevention District, Five -Year Financial Plan Short Term Motor. Vehicle Tax Fund, Five -Year Financial Plan Enterprise Funds Water and Sewer Fund, Executive Summary and Five -Year Plan Revenue Assumption Water and Sewer Debt Service Fund - Five -Year Financial Plan Drainage Utility Financial Plan Service Center, Five -Year Financial Plan Golf Course, Five -Year Financial Plan Softball World, Five -Year Financial Plan Internal Service Fund Equipment Replacement Fund - Five -Year Financial Plan Health Insurance Fund - Five -Year Financial Plan Other Information Supplemental Requests, Capital Requests, Fleet Transfers & Projected Vehicle Replacements INTRODUCTION The City of Euless Five -Year Plan is presented for your review. All major funds with significant variances are presented. Each fund will show the estimated beginning fund balances, estimated revenues and expenditures, and ending fund balances. Staffing variances, estimated tax rates, and estimated water and sewer rates are also presented. This presentation includes operations and capital items that are recommended for FY2008 and the impact of recommended major capital projects through FY2012. Due to the volume of decisions included in the general fund and the water and sewer fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by the directors. Only a limited number of requests have been included in the plan as recommended and funded. The remainder of the items are shown for informational purposes only and would only be funded if excess fund balance becomes available. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Supplemental programs recommended and funded have been included in the Proposed Supplemental section of each fund's presentation. Minimum required reserve levels and designated reserves are reflected and must be maintained as required by the City's fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Property tax valuations are projected at 5% growth for FY09 and FY10 due to projected development and 4% thereafter. Most revenue items, except sales tax, are projected at either a 2% growth factor or flat. Sales tax is projected to grow at approximately 5% per year in FY09 and FY10 based on anticipated economic development and 4% thereafter. Baseline expenditures have been held to current levels except for a 5% pay plan, health insurance increases, $300,000 for street overlay, and changes in depreciation. FY08 includes funding for several capital improvement projects including land acquisition and design of a new Senior Citizens Center, expansion of the library, and improvements at Midway Recreation Center. All current service levels have been maintained. General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all debt currently outstanding. Under current assumptions, no additional debt will be issued in the next 5 years. Equipment Replacement Fund The equipment replacement fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the current replacement schedule. Following the year of purchase, equipment and vehicle purchases are added to the depreciation charge in order to insure that proper funds will be available for the next replacement. 10-1 Half Cent Sales Tax Fund This fund includes a salary package, health insurance increases, and economic incentives for a regional headquarters facility. FY08 includes recommendation of a FT Library Office Tech and an increase in seasonal employees for the parks department. No other significant changes are proposed. Crime Control and Prevention District This fund includes the addition of three Police officers, a salary package, health insurance increases, and continuation of existing programs. No other changes are proposed. Short -Term Motor Vehicle Tax Fund Revenue has been budgeted at $13,000,000 over the next five years. Two-thirds of this revenue is shared with Dallas and Fort Worth. This fund includes transfers to support general fund operations and debt service, as well as a proposal to cash flow several major capital projects. In addition to the projects included in the FY2008 budget, funding has been proposed for several drainage projects, street projects, and building renovations. This plan maintains the recommended minimum reserve in the short-term motor vehicle fund of $2,000,000 to offset any future economic changes. Water and Sewer Fund The plan includes a 2% growth in water and sewer accounts/volume with a corresponding increase in costs to TRA. FY08 includes a pass -through rate increase from TRA of 170 for Water and 21¢ for Wastewater. Changes in the baseline include a 5% pay plan, health insurance increases, and changes in depreciation expense. Proposed capital includes funding to cash flow approximately $1 million in water and wastewater capital projects, and continuation of the city's annual computer replacement program. Water and Sewer Debt Service Fund Debt service transfers are based on current debt outstanding. Debt service payments for the water tank debt and related transmission lines will be paid from impact fees for the life of the bonds. This project was identified in the water impact fee master plan. No debt issues are currently planned from the water and sewer fund. Service Center Fund Although this fund does not have any significant changes, it has been presented since it is fully funded by the water and sewer fund. The only increase is for a pay plan, health insurance costs and changes in depreciation charges. The transfer from water and sewer has been increased accordingly. 10-2 Drainage Fund This fund does not include any changes in the baseline other than the pay plan, health insurance and depreciation. The current debt of this fund will be paid in full by FY2010. Therefore, this plan includes a projected bond sale in FY2010 to fund the construction of Hurricane Creek. An additional bond sale is proposed in FY2011 to fund construction of Boyd Branch. The design and right-of-way acquisition for both Hurricane Creek and Boyd Branch is proposed to be funded from the car rental fund. These proposed bond sales would require a 20% rate increase in FY2011 and a 50% rate increase in FY2012. Golf Course Fund The golf course fund includes increases in revenues that are directly attributed to the number of rounds projected each year. Additionally, marginal increases in green fee rates are projected in the five year plan. Increases in food and beverage show only marginal growth ranging from .5% to 2% with a portion of the food and beverage revenue increase attributed to increased rounds. Expenses are projected to increase in revenue producing departments (such as Pro Shop, Cart and F&B) as a result of increased rounds, pay plan adjustments, and production costs for F&B and Pro Shop outlets. Increases in expenses are in line with historical margins for all departments. Additionally, expenses in non -departmental and golf course maintenance are projected to increase principally due to pay plan adjustments and increases in fuel and utility costs over the five year period. Debt service expense is projected based on actual long-term debt commitment. The five year plan projects this fund to continue to be self supporting, although there is no expectation for material growth in sustainable net income for this fund. Alternative funding sources may be sought to fund capital items in future fiscal years. Softball World The softball world fund projects revenues to remain flat over the next five years due to increased competition in this market. The revenue assumptions are centered primarily on maintaining league and tournament play. Expenses are projected to increase as a result of pay plan adjustments and health insurance costs. All other expenses are projected to remain flat due to revenue projections. Debt service expense is projected based on actual long-term debt commitment. The five year plan indicates that the revenue stream will fall short of the required projected expenditures for each of the five years in the long term fiscal plan. Recent downward trends in the recreational economy, as well as increased local competition in the softball market have caused a downturn in the revenue stream for this enterprise fund. Based on the past few years, revenues are projected to remain flat. Due to the lack of revenue growth in this fund, projected revenues will not be sufficient to keep pace with the projected expenditure increase over the next five years. The current fund balance is sufficient to cover these annual projected revenue shortfalls through FY2011. However, with the age of this facility and necessary capital expenditures during the same five year period, the available fund balance will be depleted by the end of the five year plan. Alternative funding sources may be sought to fund capital and/or operating items in future fiscal years should participation in league and tournaments not return to historical levels. 10-3 CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Timing of debt sales can significantly impact the interest and sinking portion of the tax rate. The recommended multi -year plan provides for minimal increases in the tax rate and water and sewer rates, and maintains existing service levels. Future decisions will have a significant impact on many features of this plan. 10-4 General Fund Executive Summary Base Year Budget 2007-08 Year 2 Projected 2008-09 Year 3 Projected 2009-10 Year 4 Projected 2010-11 Year 5 Projected 2011-12 TAX RATE VARIABLE Tax Rate Tax Rate Change Assessed Value Increase/$100 Amount generated by 1¢ 0.47 ($0.0195) $25,970,213 $254,508 0.47 $0.0000 $27,268,724 $267,233 0.47 $0.0000 $28,632,160 $280,595 0.47 $0.0000 $29,777,446 $291,819 0.47 $0.0000 $30,968,544 $303,492 Transfer from Car Rental Tax Rate Equivalent - Car Rental $730,020 $730,020 $730,020 $730,020 $730,020 Transfer 0.028684 0.027318 0.026017 0.025016 0.024054 EXPENDITURES Departmental Expenditures Street Overlay Sidewalks Traffic Signal Program Street Lighting Program Increase in Insurance Contribution Salary Package Capital Exp Carryover/Transfer $27,890,642 $0 $100,000 $50,000 $50,000 $713,985 $762,395 $217,908 $29,423,875 $300,000 $100,000 $50,000 $50,000 $76,245 $850,000 $0 $30,551,313 $300,000 $100,000 $50,000 $50,000 $165,750 $892,500 $0 $31,617,926 $300,000 $100,000 $50,000 $50,000 $175,695 $937,125 $0 $32,739,235 $300,000 $100,000 $50,000 $50,000 $188,955 $983,981 $0 Total Expenditures $29,784,930 $30,850,120 $32,109,563 $33,230,746 $34,412,171 PROPOSED SUPPLEMENTAL 3 Police Officers $192,954 Proposed Supplemental $0 $192,954 $0 $0 $0 PROPOSED CAPITAL Captial Improvement Projects $850,534 Other (See Capital Request) $1,023,297 Street Overlay $300,000 IS Equipment $121,600 $60,500 $57,000 $45,000 Fire Equipment $199,745 $150,000 $175,000 $200,000 $175,000 Proposed Capital $2,495,176 $210,500 $232,000 $245,000 $175,000 STAFFING VARIABLE Full-time Positions 273.25 276.25 276.25 276.25 276.25 Part-time Positions 58.00 58.00 58.00 58.00 58.00 10-5 General fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected BEGINNING BALANCE 2007-08 8,825,244 2008-09 6,172,093 2009-10 5,996,558 2010-11 2011-12 5,888,510 5,827,820 REVENUES Ad valorem taxes Delinqent taxes 8,661,954 9,412,920 10,037,558 10,565,193 11,108,433 Penalties 140,000 85,000 140,000 140,000 140,000 140,000 Sales taxes 9,701,253 85,000 10,186,316 85,000 10,695,631 85,000 11,123,457 85,000 11,568, 395 Franchise taxes Fines and fees 3,565,241 3,669,552 3,776,980 3,886,570 3,998,364 Licenses and permits 3,953,000 842,000 4,032,060 842,000 4,112,701 642,000 4,194,955 4,278,854 Interest Income 450,000 450,000 450,000 642,000 450,000 642,000 450,000 Grants Tower Lease 338,911 214,585 349,078 359,551 370,337 381,447 Transfers from car rental 730,020 218,877 730,020 223,254 730,020 227,719 730,020 232,274 730,020 Transfer from other funds 850,991 866,337 883,021 900,052 917,435 Miscellaneous Total Revenues 94,000 29,626,955 95,880 31,078,039 97,798 32,233,515 99,754 101,749 33,415,056 34,633,971 EXPENDITURES Administration Finance & Administrative Services (2,166,557) (1,868,558) (2,166,557) (1,868,558) (2,166,557) (2,166,557) (2,166,557) Police Protection (9,010,582) (9,010,582) (1,868,558) (9,203,536) (1,868,558) (9,203,536) (1,868,558) (9,203,536) Fire Protection (6,806.359) (6,806,359) (6,806,359) (6,806,359) (6,806,359) Planning & Development (991,253) (991,253) (991,253) (991,253) (991,253) Community Services (2,264,015) (2,264,015) (2,264,015) (2,264,015) (2,264,015) Public Works (1,364,432) (1,364,432) (1,364,432) (1,364,432) (1,364,432) Non -Departmental - Operating (5,095,266) (6,378,364) (7,444,853) (8,566,036) (9,747,461) Operating Expenditures (29,567,022) (30,850,120) (32,109,563) (33,230,746) (34,412,171) Non -Departmental - Capital 217,908 0 0 0 Total Expenditures 29,784,930 30.850,120 32,109,563 33,230,746 34,412,171 Designated Reserves (310,956) (100,000) (100,000) (100,000) (100,000) Recommended Reserves per Policy (4,860,332) (5,102,971) (5,278,284) (5,462,588) (5,656,795) Available for Supplemental 59,933 227,919 123,952 184,310 221.799 Proposed Supplemental 0 (192,954) 0 0 0 Remaining Supplemental 59,933 34,965 123,952 184,310 221,799 Additional Available for Capital 3,436,048 969,122 618,274 325,921 71,024 Total Available for Capital 3,495,981 1,004,087 742,225 510,231 292,824 Proposed Capital (2,495,176) (210,500) (232,000) (245,000) (175,000) Remaining Funds Available 1,000,805 793,587 510,225 265,231 117,824 ENDING FUND BALANCE 6,172,093 5,996,558 5,888,510 5,827,820 5,874,619 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 25,970,213 254,508 0,129659 0.340341 27,268,724 267,233 0.117764 0.352236 28,632,160 280,595 0.112276 0.357724 29,777,446 291,819 0.107954 0.362046 30,968,544 303,492 0.103979 0.366021 Total Tax Rate 0.470000 0.470000 0.470000 0.470000 0.470000 Rollback I&S Rollback M&O 0.129659 0.356838 0.117764 0.354718 0.112276 0.366731 0.107954 0.375744 0.103979 0.380068 Total Rollback Rate 0.486497 0.472483 0.479008 0.483698 0.484047 M&O Rollback Amount 8,875,395 9,263,811 10,056,420 10,715,696 11,272,589 Tax Rate Equiv - Motor Vehicle Tax 0.028684 0.027318 0.026017 0.025016 0.024054 Staffing Variable Full-time positions 273.25 276.25 276.25 276.25 276.25 Part time positions 58.0 58.0 58.0 58.0 58.0 Note: Non -departmental operating includes street overlay - $300,000, 5% salary plan, Increase in city's insurance contribution & increase in equipment depreciation. " Collection Rate for M&O is 98.00% 10-6 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on 5% increase in assessed value in FY09 and FY10 and a 4% increase thereafter. Prior Year Taxes Projected to remain flat. Penalties & Interest Projected to remain flat. Sales Tax Based on 5 % growth in FY09 and FY10 due to projected — development and 4% growth thereafter. Additional Sales Tax Based on 25% of projected sales tax revenues. Franchise Fees Projections based on average growth of 2%. Fines & Fees Projected average growth of 2%. Licenses & Permits Projected to remain flat in FY09 and to drop in future years. Interest Income Projected interest rates to remain level at 5%. Miscellaneous Projected average growth of 2%. Police Program Reimbursements Projected average growth of 3% based on pay plan adjustments. Betterment Contributions Projected to remain flat. Transfers Transfers from the enterprise funds are based on 5% of projected revenues. The car rental transfer is based on general fund requirements for capital and supplemental needs. 10-7 M General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 [BEGINNING Budget Projected Projected Projected Projected BALANCE 2007-08 503,191 2008-09 483,173 2009-10 2010-11 2011-12 463,173 443,173 423,173 REVENUES Ad valorem taxes Delinquent taxes 3,224,922 3,075,525 3,078,809 3,078,696 3,083,953 Penalties 40,000 40,000 40,000 40,000 40,000 Interest Income 20,000 45,000 20,000 45,000 20,000 45,000 20,000 45,000 20,000 Transfer from Car Rental Total Revenues 193,432 197,942 195,149 199,142 45,000 196,903 3,52.3,354 3,378,467 3,378,958 3,382,838 3,385,856 EXPENDITURES Principal (2,105,000) (2,040,000) ) (2,115,000) (2,200,000) (2,290,000) Bank Charges (1,433,372) (1,353,467) (1,278,958) (1,197,838) (1,110,856) Total Expenditures 5,000 (3,543,372) 5,000 (3,398,467) (5,000) (3,398,958) (5,000 (3,402,838) (5,000 (3,405,856) Recommended Reserves per Policy (295,281) (283,206) (283,247) (283,570) (283,821) ENDING FUND BALANCE 483,173 463,173 443,173 423,173 403,173 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 10 tax 24,872,337 248,723 26,115,954 261,160 27,421,752 274,218 28,518,622 285,186 29,659,366 296,594 I&S Rate General Fund Total Tax Rate 0.129659 0.340341 0.470000 0.117764 0.352236 0.470000 0.112276 0.357724 0.470000 0.107954 0.362046 0.470000 0.103979 0.366021 0.470000 Rollback I&S Rollback M&O Total Rollback Rate 0.129659 0.356838 0.486497 0.117764 0.354718 0.472483 0.112276 0.366731 0.479008 0.107954 0.375744 0.483698 0.103979 0.380068 0.484047 M&O Rollback Amount 8,875,395 9,263,811 10,056,420 10,715,696 11,272,589 [Tax Rate Equiv - Motor Vehicle Tax 0.007777 0.007579 0.007117 0.006983 0.006639 Debt Issuance Variable: Beginning debt outstanding" 33,825,000 31,720,000 29,680,000 27,565,000 25,365,000 Principal retired (2,105,000) (2,040,000) (2,115,000) (2,200,000) (2,290,000) Ending debt outstanding 31,720,000 29,680,000 27,565,000 25,365,000 23,075,000 " Excludes debt service on Dallas StarsCenter. 10-8 !REVENUES Sales taxes Interest Income Transfer from EDC Reserve Total Revenues EXPENDITURES Parks Library Economic Development Debt Service Non -Departmental - Operating Operating Expenditures Non -Departmental - One Time Total Expenditures Recommended Reserves per Policy Available for Supplemental Proposed Supplemental Remaining Supplemental Additonal Available for Capital Total Available for Capital Proposed Capital: Trail Enhancements/Lighting Park Amenities Upgrades Economic Incentive Masonry Stora a Bin Pro osed Capital Remaining Funds Available [ENDING FUND BALANCE Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Budget Projected Projected 2007-08 2008-09 2009-10 1,995,252 622,804 1,120.941 3,920,403 4,116,423 4,322,244 60,000 45,000 45,000 47,500 45,000 45,000 (657,078) (682,078) (682,078) (749,240) (765,246) (765,246) (243,766) (246,266) (248,816) (932,716) (931,987) (928,938) (588,500) (632,709) (683,859) (3,171,300) (3,258,286) (3,308,937) (178,045) (500,000) (500,000) (500,000) 856,603 948,137 1,103,307 (41,006) 0 0 815,597 948,137 1,103, 307 1,317,207 122,804 620,941 2,132, 804 1,070,941 1,724,248 Year 4 Year 5 Projected Projected 2010-11 2011-12 1,874.248 9 7n7 All 4,495,134 4,674,939 45,000 45,000 45,000 45,000 4,585,134 4.764.934 (682,078) (682,078) (765,246) (765,246) (251,466) (254,216) (940,512) (935,498) (737,658) (794,394) (3,376,960) (3,431,432) 3,376,960 3,431,4321 (500,000) (500,000) 1,208,174 1,333,507 0 0 1,208,174 1,333,507 1,374,248 2,207,423 2,582,423 3.540.930 (300,000) (350,000) (375,000) (150, 000) (2,000,000) (10, 000) (2,010,000) (450,000) (350,000) (375,000) 0 122,804 620,941 1,374,248 2,207,423 3,540,930 622,804 1,120,941 1,874,248 2,707,423 4,040,930 Staffing Variable: Full-time positions 15.25 15.25 15.25 15.25 15.25 Part time positions 13.00 13.00 13.00 13.00 13.00 10-9 Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected BEGINNING BALANCE 2007-08 682,110 2008-09 303,412 2009-10 349,037 2010-11 2011-12 415,200 482,875 REVENUES Sales taxes Interest Income 1,808,325 1,898,741 1,993,678 2,073,425 2,156,362 Total Revenues 22,500 1,830,825 22,500 1,921,241 22,500 2,016,178 22,500 2,095,925 22,500 2,178,862 EXPENDITURES Police Protection (1,617,418) (1,875,616) (1,950,016) (2,028,250) (2,110,704) Capital Carryover 16,244 Total Expenditures 1,633,662 1,875,616 1,950,016 2,028,250 (2,110,704) Recommended Reserves per Policy (297,595) (308,320) (320,551) (333,411) (346,965) Available for Supplemental 213,407 45,625 66,162 67,675 68,159 Proposed Supplemental (208,648) 0 0 0 Remaining Supplemental 4,759 45,625 66,162 67,675 68,159 Additional Available for Capital 586,437 (4,908) 28,487 81,789 135,910 Total Available for Capital 591,196 40,717 94,649 149,464 204,069 Proposed Capital (367,213) 0 0 0 0 Remaining Funds Available 223,983 40,717 94,649 149,464 204,069 ENDING FUND BALANCE 303,412 349,037 415,200 482,875 551,034 Staffing Variable. Full-time positions 19.0 19.0 19.0 19.0 19.0 Part time positions 0.0 0.0 0.0 0.0 0.0 10-10 Short -Term Motor Vehicle Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2007-08 2008-09 2009-10 2010-11 2011-12 BEGINNING BALANCE 5,621,720 2,894,714 2,798,347 4,979,612 4,961,866 REVENUES Motor Vehicle Tax 13,000,000 13,000,000 13,000,000 13,000,000 13,000,000 Interest Income 300,000 250,000 250,000 250,000 250,000 Transfers 87,462 87,462 87,462 87,462 87,462 Total Revenues 13,387,462 13,337,462 13,337,462 13,337,462 13,337,462 EXPENDITURES DFW Rebate (8,666,666) (8,666,667) (8,666,667) (8,666,667) (8,666,667) Transfer to Debt Service (193,432) (197,942) (195,149) (199,142) (196,903) Transfer to General Fund (730,020) (730,020 730,020) 730,020 730,020) Total Expenditures (9,590,118) (9,594,629 9,591,836 9,595,829) (9,593,590 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 3,797,344 3,742,833 3,745,626 3,741,633 3,743,872 Additional Available for Capital 3,621,720 894,714 798,347 2,979,612 2,961,866 Total Available for Capital 7,419,064 4,637,547 4,543,974 6,721,245 6,705,738 Proposed Capital: Golf Course Expansion (3,189,350) Golf Course Equipment (400,000) Economic Incentive (3,000,000) Building Renovations/Expansions (1,733,200) (399,362) (1,129,379) Drainage CIP (335,000) (520,000) (310,000) (650,000) (850,000) Streets CIP 1,586,000 455,000 1,980,000 0 Proposed Capital 6,524,350 3,839,200 1,564,362 3,759,379 850,000) Remaining Funds Available 894,714 798,347 2,979,612 2,961,866 5,855,738 ENDING FUND BALANCE 2,894,714 2,798,347 4,979,612 4,961,866 7,855,738 10-11 ON Water and Sewer Fund Executive Summary Base Year Budget 2007-08 Year 2 Projected 2008-09 Year 3 Projected 2009-10 Year 4 Projected 2010-11 Year 5 Projected, 2011-12 RATES Water Base Rate Water Consumption Rate Sewer Base Rate Sewer Consumption Rate' * Includes TRA pass-throughs $7.25 $2.97 $5.50 $2.21 $7.25 $2.97 $5.50 $2.21 $7.25 $2.97 $5.50 $2.21 $7.25 $2.97 $5.50 $2.21 $7.25 $2.97 $5.50 $2.21 EXPENDITURES Departmental Expenditures Salary Package Increase in Insurance Contribution Transfer to Water/SewerCIP Transfer to Service Center Transfer to General Fund Transfer to Debt Service Non -Department - One Time Total Expenditures $12,204,806 $125,004 $33,500 $1,000,000 $1,183,672 $1,633,982 $151,090 $149,846 $16,481,900 $12,427,861 $135,000 $13,800 $1,000,000 $1,197,771 $1,664,674 $172,735 $0 $16,611,841 $12,640,352 $141,750 $30,000 $1,000,000 $1,218,042 $1,698,043 $169,760 $0 $16,897,946 $12,876,434 $148,838 $31,800 $1,000,000 $1,239,357 $1,732,103 $171,360 $0 $17,199,892 $13,122,050 $156,279 $34,200 $1,000,000 $1,261,830 $1,766,870 $167,760 $0 $17,508,990 PROPOSED SUPPLEMENTAL PT Utility Billing Clerk $13,210 Proposed Supplemental $13,210 $0 $0 $0 $0 PROPOSED CAPITAL Folder/Inserter $38,520 IS Replacement Schedule $166,000 $125,000 $100,000 $75,000 $100,000 Proposed Capital $204,520 $125,000 $100,000 $75,000 $100,000 STAFFING VARIABLE Full-time Positions Part-time Positions 50.00 10.00 50.00 10.00 50.00 10.00 50.00 10.00 50.00 10.00 10-12 \11 Water and Sewer Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected BEGINNING BALANCE 2007-08 3,842,622 2008-09 3,482,820 2009-10 3,392,718 2010-11 3,375,198 2011-12 3,421,340 REVENUES Water Service Sewer Service 9,840,209 10,037,013 10,237,753 10,442,509 10,651,359 Sanitation Service 5,314,340 125,000 5,420,627 128,750 5,529,039 132,613 5,639,620 136,591 5,752,413 Sale of New Meter/Reconnect 169,000 174,070 179,292 184,671 140,689 190,211 Inspection Fees 70,000 50,000 50,000 50,000 50,000 Penalties/Miscellaneous 280,000 288,400 297,052 305,964 315,142 Interest Income 275,000 275,000 275,000 275,000 275,000 Initiation & Transfer Fees 34,000 34,000 34,000 34,000 34,000 Recycling Fees Transfers 220,000 226,600 233,398 240,400 247,612 Total Revenues 12,279 16,339,828 12,279 16,646,739 12,279 16,980,426 12,279 17,321,033 12,279 17,668,704 EXPENDITURES Utility Billing (333,709) (346,919) (346,919) (346,919) (346,919 Recycling (96,359) (96,359) (96,359) (96,359) (96,359 Geographic Information Sys. (442,371) (442,371) (442,371) (442,371) (442,371) City Engineer (543,621) (543,621) (543,621) (543,621) (543,621) Water Production (5,559,518) (5,604,619) (5,650,171) (5,696,179) (5,742,647) Water Distribution (604,698) (604,698) (604,698) (604,698) (604,698) Sewer & Treatment (2,268,654) (2,285,783) (2,303,084 (2,320,558) (2,338,206) Meter Reading (58,047) (58,047) (58,047) (58,047) (58,047) Transfer to W&S CIP (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000) Transfer To General Fund (1,633,982) (1,664,674) (1,698,043) (1,732,103) (1,766,870) Transfer to Service Center (1,183,672) (1,197,771) (1,218,042) (1,239,357) (1,261,830) Transfer to W&S Debt (151,090) (172,735) (169,760) (171,360) (167,760) Non -Departmental - Operating (2,442,599) (2,594,244) (2,766,832) (2,948,320) (3,139,661) Operating Expenditures (16,318,320) (16,611,841) (16,897,946) (17,199,892) (17,508,990) Non -Departmental - One Time 163,580 0 0 0 0 Total Expenditures 16,481,900 16,611,841 16,897,946 17,199,892 17,508,990 Recommended Reserves per Policy (3,353,079) (3,413,392) (3,472,181) (3,534,224) (3,597,738) Available for Supplemental 21,508 34,898 82,480 121,141 159,714 Proposed Supplemental (13,210) 0 0 0 0 Remaining Supplemental 8,298 34,898 82,480 121,141 159,714 Additional Available for Capital 325,963 69,428 (79,463) (159,026) (176,398) Total Available for Capital 334,261 104,326 3,018 (37,885) (16,684) Proposed Capital' (204,520) (125,000) (100,000) (75,000) (100,000) Remaining Funds Available 129,741 (20,674 (96,982) (112,885) (116,684) ENDING FUND BALANCE 3,482,820 3,392,718 3,375,198 3,421,340 3,481,054 Rates Water Base Rate $7.25 $7.25 $7.25 $7.25 $7.25 Consumption/1,000 gallons $2.97 $2.97 $2.97 $2.97 $2.97 Sewer Base Rate $5.50 $5.50 $5.50 $5.50 $5.50 90% of metered water usage $2.21 $2.21 $2.21 $2.21 $2.21 Staffing Variable Full-time positions 50.00 50.00 50.00 50.00 50.00 Part time positions 10.00 10.00 10.00 10.00 10.00 'Proposed Capital will only be funded if excess reserves are available. 10-13 Water & Sewer Fund Five Year Plan Revenue Assumptions Interest Income Projected interest rates to remain level at 5%. Sanitation Services Based on average growth of 3%. Water Service Based on average growth in # of accounts and volume of 2%. Sewer Service Based on average growth in # of accounts and volume of 2%. Sale of New Meters Based on average growth of 3%. Reconnect Fees Based on average growth of 3%. Inspection Fees Based on average growth of 3%. Water & Sewer Miscellaneous Based on average growth of 3%. Penalties Based on average growth of 3%. Initiation & Transfer Fees Based on average growth of 3%. Recycling Fees Based on average growth of 3%. 10-14 Water and Sewer Debt Service Fund/Debt Reserve Funds Multi -Year Financial Plan Base Year Budget 2007-08 Year 2 Projected 2008-09 Year 3 Projected 2009-10 Year 4 Projected 2010-11 Year 5 Projected 2011-12 BEGINNING BALANCE 394,613 375,168 375,168 375,168 375,168 REVENUES Transfer from W&S Operations Transfer from Impact Fees Total Revenues 151,090 259,932 411,022 172,735 257,000 429,735 169,760 260,792 430,552 171,360 264,196 435,556 167,760 262,212 429,972 EXPENDITURES Principal Interest Bank Charges (235,000) (193,467) 2,000 (245,000) (182,735) 2,000 (255,000) (173,552) 2,000 (270,000) (163,556) 2,000 (275;000) (152,972) 2,000 Total Expenditures 430,467 429,735 430,552 435,556 429,972 Recommended Reserves per Policy * (370,871) (367,271) (363,240) (358,575) (352,807) ENDING FUND BALANCE 375,168 375,168 375,168 375,168 375,168 Debt Issuance Variable: Beginning debt outstanding 4,585,000 4,350,000 4,105,000 3,850,000 3,580,000 Principal retired (235,000) (245,000) (255,000) (270,000) (275,000) Ending debt outstanding 4,350,000 4,105,000 3,850,000 3,580,000 3,305,000 10-15 Drainage Utility Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget 2007-08 Projected 2008-09 Projected 2009-10 Projected 2010-11 Projected 2011-12 BEGINNING BALANCE 439,996 159,388 162,633 156,849 233,193 REVENUES Drainage Fees Penalties Interest Income 650,000 8,000 25,000 650,000 8,000 17,500 650,000 8,000 17,500 780,000 8,000 17,500 1,170,000 8,000 17,500 Total Revenues 683,000 675,500 675,500 805,500 1,195,500 EXPENDITURES Operating Expenses Debt Service (448,828) (214,780) (454,505) (217,750) (461,134) (220,150) (468,107) (261,050) (475,464) (703,425) Total Expenditures 663,608) (672,255) (681,284) (729,157) (1,178,889) Recommended Reserves per Policy (136,358) (138,135) (139,990) (149,827) (242,237) Available for Supplemental 19,392 3,245 (5,784) 76,344 16,611 Additional Available for Capital Total Available for Capital 303,638 323,030 21,253 24,498 22,643 16,859 7,022 83,366 (9,045) 7,566 Proposed Capital (CIP) (300,000) 0 0 0 0 Remaining Funds Available 23,030 24,498 16,859 83,366 7,566 ENDING FUND BALANCE 159,388 162,633 156,849 233,193 249,804 Rates Drainage Rate $2.50 $2.50 $2.50 $3.00 $4.50 Debt Issuance Variable: Beginning debt outstanding" 600,000 410,000 210,000 3,020,000 8,080,000 Principal retired (190,000) (200,000) (210,000) (90,000) (245,000) Principal Issued Hurricane Creek 3,020,000 Boyd Branch 5,150,000 Total Principal Issued 0 0 3,020,000 5,150,000 0 Ending debt outstanding 410,000 210,000 3,020,000 8,080,000 7,835,000 Staffing Variable: Full-time positions 2.25 2.25 2.25 2.25 2.25 Part time positions 0.0 0.0 0.0 0.0 0.0 10-16 Mw Service Center Fund Multi -Year Financial Plan Base Year Budget 2007-08 Year 2 Projected 2008-09 Year 3 Projected 2009-10 Year 4 Projected 2010-11 Year 5 Projected 2011-12 BEGINNING BALANCE 23,957 2,989 2,989 2,989 2,989 REVENUES Transfer from W&S Fund 1,183,672 1,197,771 1,218,042 1,239,357 1,261,830 Total Revenues 1,183,672 1,197,771 1,218,042 1,239,357 1,261,830 EXPENDITURES Service Center Capital Carryover (1,177,872) 20,968 (1,197,771) (1,218,042) (1,239,357) (1,261,830) Total Expenditures 1,198,840 1,197,771 (1,218,042) (1,239,357 1,261,830) Available for Capital 8,789 2,989 2,989 2,989 2,989 PROPOSED CAPITAL Shop MIG Welder (5,800 Proposed Capital (5,800) 0 0 0 0 ENDING FUND BALANCE 2,989 2,989 2,989 2,989 2,989 Staffing Variable: Full-time positions 6.0 6.0 6.0 6.0 6.0 Part time positions 0.0 0.0 0.0 0.0 0.0 10-17 Golf Course Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2007-08 2008-09 2009-10 2010-11 2011-12 BEGINNING BALANCE 452,670 352,173 421,920 498,468 562,727 REVENUES Green Fees 1,415,000 1,435,000 1,464,950 1,477,400 1,494,000 Driving Range Fees 60,000 61,250 61,775 62,300 63,000 Cart/Club Rental Fees 430,250 441,000 444,780 448,560 453,600 Golf Course Food & Bev 291,000 297,500 300,050 302,600 306,000 Raven's Grill Food & Bev 514,000 525,000 529,500 534,000 540,000 Conference Center Food & Bev 401,615 410,000 418,200 426,564 435,095 Tobacco Sales 4,000 4,000 4,000 4,000 4,000 Rental Income 79,000 80,000 81,600 83,232 84,897 Memberships/Monthly Fees 79,302 82,500 93,000 93,000 95,000 Sales of Goods 277,483 280,000 282,400 284,800 288,000 General Fund Tax Rebate 15,000 16,000 16,000 16,000 16,000 Interest 11,250 15,000 15,000 15,000 15,000 Transfer from Car Rental 0 0 0 0 0 Transfer from Hotel/Motel 130,000 130,000 130,000 130,000 130,000 Total Revenues 3,707,900 3,777,250 3,841,255 3,877,456 3,924,592 EXPENDITURES Golf Course Maintenance (770,308) (785,714) (801,428) (817,457) (833,806) Golf Course Pro Shop (434,503) (441,070) (447,652) (454,331) (461,671) Golf Course Food & Beverage (948,355) (995,275) (1,011,928) (1,028,865) (1,046,906) Conference Center (229,336) (235,200) (239,904) (244,702) (249,596) Cart/Driving Range Operations (150,462) (153,471) (156,541) (159,671) (162,865) Non -Departmental - Operating (1,098,433) (1,096,773) (1,107,254) (1,108,171) (1,125,961) Operating Expenditures (3,631,397) (3,707,503) (3,764,707) (3,813,197) (3,880,805) Capital Expenditure Carryover Total Expenditures (3,631,397) (3,707,503) (3,764,707) 3,813,197 (3,880,805 Minimum Reserves per Policy (746,177) (761,816) (773,570) (783,534) (797,426) Available for Supplemental 76,503 69,747 76,548 64,259 43,787 Additional Available for Capital (293,507) (409,643) (351,650) (285,066) (234,699) Total Available for Capital (217,004) (339,896) (275,102) (220,807) (190,912) Proposed Capital 177,000 Remaining Funds Available (40,004) (339,896) (275,102) (220,807) (190,912) ENDING FUND BALANCE 352,173 421,920 498,468 562,727 606,514 Staffing Variable: Full-time positions 15.25 15.25 15.25 15.25 15.25 Part time positions (Workforce) 59.0 59.0 59.0 59.0 59.0 10-18 Softball World Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected BEGINNING BALANCE 2007-08 176,973 2008-09 177,505 2009-10 2010-11 2011-12 136,340 80,090 8,379 REVENUES Tournament Fees Concessions 195,000 195,000 195,000 195,000 195,000 Memberships/Leagues 306,250 335,000 306,250 335,000 306,250 335,000 306,250 335,000 306,250 335,000 Admissions Advertising 20,000 20,000 20,000 20,000 20,000 Sales of Goods 12,000 135,000 12,000 135,000 12,000 135,000 12,000 135,000 12,000 135,000 Miscellaneous 5,000 5,000 5,000 5,000 5,000 Interest Income 6,000 6,000 6,000 6,000 6,000 Transfer from Athletic Complex 32,354 31,823 32,216 32,520 32,729 Total Revenues 1,046,604 1,046,073 1,046,466 1,046,770 1,046,979 EXPENDITURES Softball Operations (915,360) (928,125) (941,635) (955,881) (968,639) Transfer to Debt Service (130,712) (159,113) (161,081) (162,600) (163,644) Operating Expenditures (1,046,072) (1,087,238) (1,102,716) (1,118,481) (1,132,283) Capital Expenditure Carryover Total Expenditure (1,046,072) (1,087,238 1,102,716 1,118,481 1,132,283) Designated Reserves (130,950) (131,143) (131,693) (132,165) (132,581) Minimum Reserves per Policy (214,946) (223,405) (226,585) (229,825) (232,661) Available for Supplemental 532 (41,165) (56,250) (71,711) (85,304) Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 532 (41,165) (56,250) (71,711) (85,304) Additional Available for Capital (168,923) (177,043) (221,938) (281,900) (356,863) Total Available for Capital (168,391) (218,208) (278,188) (353,611) (442,167) Proposed Capital: Proposed Capital 0 0 0 0 0 Remaining Funds Available (168,391) (218,208) (278,188) (353,611) (442,167) ENDING FUND BALANCE 177,505 136,340 80,090 8,379 (76,925) Staffing Variable: Full-time positions 2.83 2.83 2.83 2.83 2.83 Part time positions 17.0 17.0 17.0 17.0 17.0 10-19 Equipment Replacement Fund Multi -Year Financial Plan Base Year Budget 2007-08 Year 2 Projected 2008-09 Year 3 Projected 2009-10 Year 4 Projected 2010-11 Year 5 Projected 2011-12 BEGINNING BALANCE 1,141,123 1,040,567 984,136 687,716 476,149 REVENUES Transfer - General Fund * Transfer - Softball World Transfer - Water/Sewer Transfer- Drainage Transfer - Service Center Sale of Assets Interest Income Total Revenues 492,436 1,839 52,989 1,862 6,383 25,000 50,000 630,509 549,289 1,699 55,834 1,918 8,876 25,000 50,000 692,616 557,528 1,724 56,672 1,947 9,009 25,000 50,000 701,880 565,891 1,750 57,522 1,976 9,144 25,000 25,000 686,283 574,380 1,777 58,384 2,006 9,281 25,000 25,000 695,828 EXPENDITURES Equipment Replacements 731,065 749,047 998,300 897,850 2,089,450 Total Expenditures 731,065 749,047 998,300 897,850 2,089,450 Available for Capital 1,040,567 984,136 687,716 476,149 (917,473) Proposed Capital: Ambulance Pumper Truck Proposed Capital 0 0 0 0 0 ENDING FUND BALANCE 1,040,567 984,136 687,716 476,149 (917,473) Depreciation Rate 55% 55% 55% 55% 55% Note: All equipment is now depreciated. 10-20 L Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected BEGINNING BALANCE 2007-08 1,916,131 2008-09 2,066,468 2009-10 2,141,468 2010-11 2011-12 2,216,468 2,291,468 REVENUES Premiums collected from Employees City Contribution 1,078,323 1,159,160 1,236,981 1,320,236 1,409,309 Interest Income 3,342,983 75,000 3,477,481 3,710,942 3,960,709 4,227,926 Total Revenues 4,496,306 75,000 4,711,641 75,000 5,022,923 75,000 5,355,945 75,000 5,712,235 EXPENDITURES Operating Expenses Insurance Claims (94,326) (96,702) (99,507) (102,458) (105,573) RX Claims (3,218,401) (3,443,689) (3,684,747) (3,942,680) (4,218,667) Re -insurance Fees (672,709) (227,408) (719,799) (243,327) (770,185) (260,359) (824,097) (278,585) (881,784) Insurance Services (133,125) (133,125) (133,125) 133,125 (298,085) (133,125) Total Expenditures (4,345,969) (4,636,641) 4,947,923) 5,280,945 (5,637,235 Recommended Reserves per Policy (1,609,201) (1,721,845) (1,842,374) (1,971,340) (2,109,334) Available for Supplemental 150,337 75,000 75,000 75,000 75,000 Additional Available for Capital 306,931 344,623 299,094 245,128 182,134 Total Available for Capital 457,268 419,623 374,094 320128 257,134 Proposed Capital (CIP) 0 0 00, 0 Remaining Funds Available 457,268 419,623 374,094 320,128 257,134 ENDING FUND BALANCE 2,066,468 2,141,468 2,216,468 2,291,468 2,366,468 Estimated City Contribution Per Employee Per Month $720 $743 $793 $846 $903 Staffing Variable: Full-time positions 1.00 1.00 1.00 1.00 1.00 Part time positions 0.0 0.0 0.0 0.0 0.0 10-21 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) city Manager Recommended and Funded Program Program Year Dept Fund Division Program Description Type Cost Totals Req. Police CCPD Patrol Add Three (3) Police Officers Supplemental $ 208,648 $ 208,648 2008 PACS EDC PARKS PIT Seasonal Field Tech I Supplemental Library EDC Library Convert 2 PT Library Aides to FT Office Tech (alternal Supplemental $ 25,000 $ 25,000:::: 2008 $ 16,006 $ 41,006 2008 Finance Water & Sewer Utility Billing PR Water Utility Billing Clerk Supplemental 1 $ 13,210 1 $ 13,210 2008 Police I General Fund I Patrol IAdd Three (3) Police Officers Supplemental I $ 192,954 I $ 192,954 I 2009 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Dept Fund Division Other Items Requested Program Description Prog. Original Revised Year Type Cost Cost Req. Finance General Fund Courts PIT Court Clerk Supplemental $ 17,500 $ 17,500 2008 Fleet & Facility General Fund Facility Maint. F/T Clerical Worker (split between Facilities and Fleet) Supplemental $ 15,000 $ 32,500 2008 Fleet & Facility General Fund Facility Maint. FIT Building Attendant/Custodian Supplemental $ 31,800 $ 64,300 2008 Library General Fund Library F/T Office Tech I Supplemental $ 38,843 $ 103,143 2008 Police General Fund Patrol Add Three (3) Police Officers Supplemental $ 208,648 $ 311,791 2008 Fleet & Facility Service Center Facility Maint. F/T Clerical Worker (split between Facilities and Fleet) Supplemental $ 15,000 $ 326,791 2008 Fire General Fund Suppression/EMS 12 FF/Para for ladder company - salaries/operations $750,000, new fire truck for fire station #1 $500,000 Supplemental $ 1,250,000 $ 1,250,000 2009 Library General Fund Library Staff & Materials for Bookmobile Supplemental $ 89,000 $ 1,339,000 2009 PACS General Fund Parks Irrigation Tech Helper Supplemental $ 34,820 $ 1,373,820 2009 PACS General Fund Projects -Special Events PT Staff for Special Events Supplemental $ 20,000 $ 1,393,820 2009 Police General Fund Detention Property Clerk Supplemental $ 39,909 $ 1,433,729 2009 Police General Fund Detention Part-time Police Officers Supplemental $ 50,000 $ 1,483,729 2009 Public Works General Fund Animal Control Animal Control Officer I Supplemental $ 23,928 $ 1,507,657 2009 Golf Course Golf Course Maintenance Deep Drill and Fill Aerfication on Greens Supplemental $ 25,000 $ 1,532,657 2009 PACS Parks @ Texas Star. Parks @ Texas Star Coordinator Supplemental $ 51,300 $ 1,583,957 2009 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Original Revised Year Dept Fund Division Program Description Type Cost Cost Req. Finance General Fund Municipal Court Full Time Clerk Supplemental $ 43,900 $ 43,900 2010 PACS General Fund Recreation Recreation Coordinator Supplemental $ 51,300 $ 95,200 2010 PACS General Fund Parks Horticulture Staff Member Supplemental $ 34,820 $ 130,020 2010 PACS General Fund Parks FT Field Tech Supplemental $ 30,695 $ 160,715 2010 Police General Fund Patrol (4) Police Officer Supplemental $ 120,550 $ 281,265 2010 Public Works General Fund Streets Field Tech I Supplemental $ 22,848 $ 304,113 2010 Golf Course Golf Course Pro Shop Tournament Coordinator Supplemental $ 51,300 $ 355,413 2010 Public Works W & S Fund Sewage & Treatment Field Tech I Supplemental $ 28,162 $ 383,575 2010 Public Works W & S Fund Water Distribution Field Tech I Supplemental $ 22,848 $ 406,423 2010 Fire $ 106,990 2011 $ 129,838 2011 General Fund Fire Marshall Additional Fire Inspector Supplemental $ 106,990 Public Works W&S Fund Sewage Treatment Field Tech I Supplemental $ 22,848 Dept Fund Included in Baseline CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Original Revised Year Division Program Description Type Cost Cost Req. Non -departmental General Fund Non -departmental Traffic Signals Capital $ 50,000 $ 50,000 2008 Non -departmental General Fund Non -departmental Street Lighting Capital $ 50,000 $ 100,000 2008 Non -departmental General Fund Non -departmental Annual Sidewalk Program Capital $ 100,000 $ 200,000 2008 Excluded in Baseline Non -departmental Car Rental Non -departmental Car Rental Non -departmental Car Rental Non -departmental Hurricane Creek Bridge Design Non -departmental Street Lighting Non -departmental Annual Sidewalk Program Capital $ 335,000 $ 335,000 2008 Capital $ 3,000,000 $ 3,335,000 2008 Capital $ 3,189,350 $ 6,524,350 2008 Police CCPD Service Part Time PSO's Capital $ 50,000 $ 50,000 2008 Police CCPD Service Portable Radio Replacement - Police Capital $ 169,207 $ 219,207 2008 Police CCPD Detention Security System Servers Capital $ 32,225 $ 251,432 2008 Police CCPD Detention Live Scan Capital $ 40,140 $ 291,572 2008 Police CCPD Patrol Radar Units Capital $ 32,490 $ 324,062 2008 Police CCPD Patrol Rescue Phone Negotiation System Capital $ 5,100 $ 329,162 2008 Police CCPD Administration Department Pistols Capital $ 38,051 $ 367,213 2008 Non -departmental Drainage I Non -departmental to CIP - Rockwall/Lamar Capital I $ 300,000 1 $ 300,000 1 2008 PACS I EDC I PARKS I Multi -bay masonry storage bin I Capital $ 10,000 1 $ 10,000 1 2008 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Dept Fund Division Program Description Eco Dev EDC Eco Dev EDC Incentive Prog. Original Revised Year Type Cost Cost Req. Capital $ 2,000,000 $ :101:0,000=2008 Library General Fund Library 2-CD Browers Capital $ 2,563 $ 2,563 2008 Library General Fund Library Five (5) Extra Large 3-person work stations for public Internet Ca Capital $ 4,500 $ 7,063 2008 Non -departmental General Fund Non -departmental HEB Transit Local Share Capital $ 5,000 $ 12,063 2008 Development General Fund Inspections Filing System Upgrade Capital Capital $ 6,780 $ 18,843 2008 Information Services General Fund Information Svcs. Upgrade Internet Connection for Library Public PC's $ 8,500 $ 27,343 2008 Fiscal & Admin Svcs. General Fund Courts PDX Phone System Capital $ 9,500 $ 36,843 2008 Fiscal & Admin Svcs. General Fund Human Resources Copier Capital $ 10,000 $ 46,843 2008 Fire General Fund EMS/Suppression Stair Chairs for Medical Transport Capital Capital $ 10,500 $ 57,343 2008 PACS General Fund Parks Security Gate w/telephone and remote entry access w/CCTV c $ 15,000 $ 72,343 2008 Fire General Fund EMS/Suppression Thermal Imaging Camera Capital $ 15,000 $ 87,343 2008 Development General Fund Planning Amortization of selected properties Capital $ 20,000 $ 107,343 2008 Fleet & Facility General Fund Facility Maint. Part-time Building Attendant/Custodian Capital $ 20,000 $ 127,343 2008 Court Technology General Fund Technology Court Technology Consultant Capital $ 25,000 $ 152,343 2008 Fire General Fund Fire Marshal Tree Trimming Contract Capital $ 25,000 $ 177,343 2008 Non -departmental General Fund Non -departmental Mosquito Spraying Equipment Capital $ 25,000 $ 202,343 2008 Fire General Fund EMS/Suppression Equip Reserve Units for ISO Compliance Capital $ 50,000 $ 252,343 2008 Non -departmental General Fund Non -departmental Euless Pride Capital $ 50,000 $ 302,343 2008 Fleet & Facility General Fund Facility Maint. Fire Station # 1 Facility Improvements Ca ital P $ 75,000 $ 377,343 - 2008 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Original Revised Year Dept Fund Division Program Description Type Cost Cost Req. Fire General Fund Fire Marshal Implementation of a hydra-storz retrofit program for COE Capital $ 99,245 $ 476,588 2008 Police General Fund Service Portable Radio Replacement - City Capital $ 100,126 $ 576,714 2008 Information Services General Fund Information Svcs. Replacement Hardware/Software Capital $ 113,100 $ 689,814 2008 Non -departmental General Fund Non -departmental City's Match for Tarrant County's Home Program Capital $ 125,000 $ 814,814 2008 Court Technology General Fund Technology AutoCITE Upgrade (Technology Fund) Capital $ 129,828 $ 944,642 2008 Non -departmental General Fund Non -departmental Special Legal Fund Capital $ 150,000 $ 1,094,642 2008 Non -departmental General Fund Non -departmental Arbor Glen HOA Street Participation Capital $ 250,000 $ 1,344,642 2008 Non -departmental General Fund Non -departmental Senior Citizens Land Acquisition and Design Capital $ 250,000 $ 1,594,642 2008 Non -departmental General Fund Non -departmental Midway Recreation Improvements Capital $ 293,500 $ 1,888,142 2008 Non -departmental General Fund Non -departmental Street Overlay Capital $ 300,000 $ 2,188,142 2008 Non -departmental General Fund Non -departmental Library Shell Expansion Capital $ 307,034 $ 2,495,176 2008 Non -departmental General Fund Non -departmental Redevelopment Capital ? $ 2,495,176 2008 Texas Star Golf Course Non -Departmental Server and Pc's for Admin Capital $ 11,000 $ 11,000 2008 Texas Star Golf Course Maintenance Golf Course Maintenance Equipment Capital $ 166,000 $ 177,000 2008 Fleet & Facility I Service Center I Fleet IShop MIG Welder Capital I $ 5,800 1 $ 5,800 1 2008 Fiscal & Admin Svcs. Water & Sewer Utility Billing Inserter/Folding Equipment Capital $ 38,520 $ 38,520 2008 Information Services Water & Sewer Information Svcs. Replacement Hardware/Software Capital $ 166,000 $ 204,520 2008 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Dept Fund Division Program Description Prog. Original Revised Year Type Cost Cost Req. Fire General Fund Suppression/EMS Gas Monitors Capital $ 6,000 $ 6,000 2009 Fire General Fund Suppression/EMS Heart Monitor Capital $ 22,000 $ 28,000 2009 Fire General Fund Suppression/EMS Portable radios Capital $ 17,500 $ 45,500 2009 Fire General Fund Suppression/EMS Thermal Imaging Camera Capital $ 15,000 $ 60,500 2009 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 150,000 $ 210,500 2009 Fire General Fund Suppression/EMS Heart Monitor Capitalj 22,000 $ 22,000 2010 Fire General Fund Suppression/EMS Portable radios Capital 20,000 $ 42,000 2010 Fire General Fund Suppression/EMS Thermal Imaging Camera Capital 15,000 $ 175,000 $ 57,000 2010 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 232,000 2010 Golf Course Golf Course Carts Cart Fleet Replacement Information Services I Water and Sewer I Information Services IComputer Hardware/Software Replacement Golf Course Car Rental Maintenance GCM Equipment Replacement Capital I $ 200,000 I $ 200,000 1 2010 Capital I $ 100,000 I $ 100,000 I 2010 Capital 1 $ 400,000 1 $ 400,000 1 2011 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) city Manager Recommended and Funded Dept Fund Division Program Description Prog. Original Revised Year Type Cost Cost Req. Fire General Fund Suppression/EMS Heart Monitors Capital $ 25,000 $ 25,000 2011 Fire General Fund Suppression/EMS Portable radios Capital $ 20,000 $ 45,000 2011 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 200,000 $ 245,000 2011 If Course Golf Course Non -Departmental Computer Hardware Information Services Water and Sewer Information Services Computer Hardware/Software Replacement Information Services I General Fund I Information Services (Computer Hardware/Software Replacement Golf Course Golf Course Non -Departmental Computer Hardware Information Services Water and Sewer Information Services Computer Hardware/Software Replacement Capital I $ 15,0001 $ 15,000 I 2011 Capital $ 75,000 $ 75,000 2011 Capital $ 175,000 $ 175,0001 2012 Capital $ 15,000 $ 15,OOOT 2012 Capital 1 $ 100,000 $ 100,000 1 2012 f CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Dept Fund Division Program Description PACS EDC PARKS Lighting improvements at park playgrounds (Phase 2) PACS EDC PARKS I Metal shade structure - Soccer Fields Prog. Original Revised Year Type Cost Cost Req. Capital $ 12,000 $ 12,000 2008 Capital $ 30,000 $ 42,000 2008 Admin General Fund Communications Video Equipment for the Cable Channel Capital $ 21,325 2008 Facility Maintenance General Fund Facility Maintenance Building A - Recarpet Capital $ 53,325 2008 Facility Maintenance General Fund Facility Maintenance Building D - Recarpet Capital E$65,000 $ 88,325 2008 Facility Maintenance General Fund Facility Maintenance Replace Roof -Simmons Center Capital $ 153,325 2008Fire General Fund Fire Marshal Cargo Trailer Capital $ 167,325 2008 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Public Works I Drainage I Drainage Utility I Implement NPEDS Phase II $250,000 annually Capital I $ 170,000 1 $ 170,000 1 2009 Capital I $ 250,000 I $ 250,000 I 2009 PACS EDC PARKS Playground Improvements Capital $ 10,000 PACS EDC Parks Playground Lighting Capital $ 25,000 Admin General Fund City Secretary Records Management System Capital $ 40,000 PACS General Fund Parks Backhoe with front bucket Capital $ 75,000 PACS General Fund Recreation Copier for PACS Building Capital $ 8,000 PACS General Fund Parks IMMS Irrigation Controller City Hall Capital $ 23,500 $ 10,000 2009 $ 35,000 2009 $ 40,000 2009 $ 115,000 2009 $ 123,000 2009 $ 146,500 r2OO9 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Dept Fund Division Program Description Type Fire General Fund Fire Marshal Camera Equipment Capital Library General Fund Library Bookmobile Capital Library General Fund Library Consultant for Expansion Capital PACS General Fund Parks GIS System for Parks Capital PACS General Fund Parks IMMS Irrigation Controller Parks @ TX Star Capital PACS General Fund Parks IMMS Irrigation Controller Wilshire and Police Capital PACS General Fund Parks Park Fixture Improvements Capital PACS General Fund Parks Wildflowers / Beautification Capital Police General Fund Patrol Patrol Car Capital Police General Fund Patrol Radio Replacement Capital Police General Fund Patrol SkyWatch Trailer Capital Police General Fund CID Unmarked police car Capital Golf Course I Golf Course I Conference Centre (Tables and Chairs Original Revised Year Cost Cost Req. $ 2,000 $ 148,50F2009 $ 200,000 $ 348,50$ 10,000 $ 358.500 $ 10,000 $ 368,500 2009 $ 70,000 $ 438,500 2009 $ 10,000 $ 448,500 2009 $ 25,000 $ 473 5500 2009 $ 35,000 $ 508,500 2009 $ 49,500 $ 558,000 2009 $ 262,500 $ 820,500 2009 $ 60,000 $ 880,500 2009 $ 25,000 $ 905,500 2009 Capital I $ 20,000 I $ 20,000 L2009 PACS Parks @ TX Star Parks @ TX Star Computer Equipment Replacement Capital PACS Parks @ TX Star Parks @ TX Star Concession Equipment Capital PACS Parks @ TX Star Parks @ TX Star Structural Maintenance Capital Service Center I Service Center I Service Center I Metal Shop lathe $ 6,000 $ 6,000 2009 $ 8,000 $ 14,000 2009 $ 15,000 $ 29,000 2009 Capital 1 $ 10,0001 $ 10,000 1 2009 1 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Original Revised Year Dept Fund Division Program Description Type Cost Cost Req. PACS Softball Fund Softball World Computer Hardware Capital $ 10,000 $ 10,000 2009 PACS Softball Fund Softball World Equipment replacement Capital $ 30,000 $ 40,000 2009 Eco. Development I Car Rental Tax I Economic Development IN. Main Street Facade (5 year annual program) Public Works I Drainage I Drainage Utility (Implement NPEDS Phase II $250,000 annually N Capital 1 $ 170,000 1 $ 170,000 1 2010 Capital I $ 250,0001 $ 250,000 1 2010 Library General Fund Library Integrated PC Management System Capital Fire General Fund Fire Marshal Furniture Capital Library General Fund Library RFID System Capital PACS General Fund Recreation Fitness Center Equipment Replacement Capital PACS General Fund Parks IMMS Irrigation Controller Westpark ROW Capital Police General Fund Patrol Patrol Car Capital Police General Fund Patrol Patrol Car Capital Police General Fund Patrol Patrol Car Capital Police General Fund Patrol Police/Fire training Equipment Capital Police General Fund Patrol Radio Replacement Capital Police General Fund CID Unmarked police car Capital $ 40,000 $ 40,000 2010 $ 5,000 $ 45,000 2010 $ 170,000 $ 215,000 2010 $ 25,000 $ 240,000 2010 $ 10,000 $ 250,000 2010 $ 49,500 $ 299,500 2010 $ 49,500 $ 349,000 2010 $ 49,500 $ 398,500 2010 $ 250,000 $ 648,500 2010 $ 262,500 $ 911,000 2010 $ 25,000 $ 936,000 2010 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Dept Fund Division Program Description Prog. Original Revised Year Type Cost Cost Req. Golf Course Golf Course Maintenance Building/Fence/Storage Capital $ 20,000 $ 20,000 2010 Golf Course Golf Course Maintenance Course Improvements/Upgrades Capital $ 50,000 $ 70,000 2010 Golf Course Golf Course Food & Beverage Grille Tables Capital $ 15,000 $ 85,000 2010 PACS Parks @ TX Star Parks @ TX Star Computer Equipment Replacement Capital $ 4,000 $ 4,000 2010 r O I PACS Rec Special Recreation Tables/Chairs Capital $ 12,000 $ 12,000 1 2010 Service Center Service Center Service Center Air Compressor Capital $ 8,500 $ 8,500 2010 Service Center Service Center Service Center IA -Symmetric lifts (20 Capital $ 24,000 $ 32,500 2010 PACS Softball Fund Softball World Facility Upgrade Contingency Capital $ 50,000 $ 50,000 2010 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 170,000 $ 170,000 2011 Public Works Drainage Drainage Utility Implement NPEDS Phase II $250,000 annually Capital $ 250,000 $ 250,000 2011 Eco. Development L EDC Economic Development Update Aerials Capital $ 15,000 $ 15,000 2011 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Dept Fund Division Program Description Prog. Original Revised Year Type Cost Cost Req. Library General Fund Library New Circulation Desks Capital $ 7,00"$7,000 2011 Fire General Fund Fire Marshal Furniture Capital $ 5,000 2011 Library General Fund Library Replace Furniture Capital $ 32,000 2011 PACS General Fund Parks IMMS Irrigation Controller Villages of Bear Creek Capital $ 10,000 2011 C) Golf Course Golf Course 1 w Service Center I Service Center Maintenance I Rock Pillars - Texas Star Pkwy on fence line Service Center I Machine Shop Cabinets Capital I $ 50,000 1 $ 50,000 1 2011 Capital I $ 15,000 I $ 15,000 I 2011 PACS Softball Fund Softball World Main Entrance Canopy Capital $ 20,000 $ 20,000 2011 PACS Softball Fund Softball World Parking Area Addition Capital $ 75,000 $ 95,000 2011 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Library I General Fund I Library I New Youth and Reference Desks Capital 1 $ 170,000 1 $ 170,000 1 2012 Capital 1 $ 14,000 1 $ 14,000 1 2012 f C � PROJECTED VEHICLE AND EQUIPMENT REPLACEMENT VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE 1 T / FLAT 1WTORO 2 TRAILER 43/4 T 62 PUMPER 100MOWER 101MOWER 105 11988 PARIS TDA11 co 179 1986 E1 PUMPER 197 1987 CHEVY C70 / CLAW 205 1988 PARIS TRAILER 288 1991 CHEVY DUMP 293 1991 DODGE 1T / VAN 307 1992INTERSTATE TRAILER 308 1992 PARIS TRAILER 325 1993 PARIS TRAILER 326 1993 GMC DUMP 327 1993 CHEVY 314T PICKUP 335 1994 CHEVY 1T / BRUSH 345 1999 FORD SEDAN 353 1994 PARIS TRAILER 355 1995 MOBARK CHIPPER 360 1995 FORD SEDAN 363 1995 PARIS TRAILER 364 1995 PARIS TRAILER 365 1995 PARIS TRAILER 393 1996 CHEVY SEDAN 398 1996 KAWASAKI MULE 399 1995 SUTPHEN PUMPER 563 1996 FORD 1.5T / BUCKET 506 1996 CLUB CAR GOLF CART 540 1996 PARIS TRAILER 541 1996 PARIS TRAILER 549 1997 GMC CAMERA VAN 550 1997 FORD RANGER 551 1997 FORD RANGER 553 1997 FORD VAN 656 1997 KAWASAKI MULE 557 1997 KAWASAKI AMB / MULE 560 1997 FORD RANGER 561 1997 FORD PD-VAN 566 1997 KUBOTA EXCAVATOR 568 1997 CHEVY DUMP 570 1997 TOP LINE TRAILER 571 1997 FORD 1T PICKUP 575 1998 US CARGO BOX TRAILER 576 1998 FORD SEDAN 577 1998 FORD SEDAN 581 1998 TAILIFT FORK LIFT 582 1998 PARIS TRAILER 583 1998 QUALITY PUMPER 589 1998 KAWASAKI MULE 591 1999 FORD 3/4T PICKUP 592 1998 LELY SPREADER 600 1999 GMC DUMP 601 11999 GMC 2T / UTILITY 602 1999 GMC DUMP 603 1999 FORD RANGER 606 1999 TRAGET CONC. SAW 614 1999 CHEVY 314T PICKUP 616 1999 CHEVY 3/4T PICKUP 617 1999 CHEVY 3/4T PICKUP 619 1999 CHEVY 3/4T / UTILITY 621 1999 CHEVY 3/4T PICKUP 622 1999 CHEVY I 3/4T PICKUP 623X 2000 FRAZIER MICU BOX 626 2000 CASE TRENCHER 20 99 2010 2011 2012 2013 $ 43,300 $ 36,600 W3,2009i *2015* 10-36 PROJECTED VEHICLE AND EQUIPMENT REPLACEMENT VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE tit/ 2000 FORD 628 2000 FORD 629 2000 FORD 639 2000 CHEVY RANGER SPRT. UTILITY SPRT. UTILITY SEDAN 640X 2000 FRAZIER MICU BOX 642 2000 FORD 643 2000 FORD 3/4T PICKUP 3/4T PICKUP 644 2000 BIG JOHN SPADE 645 2000 FORD VAN 646 2000 FORD VAN 653 2000 FORD BUS 654 2001 FORD 1T FLAT 661 2001 FORD VAN 662 2001 FORD SPRT. UTILITY 667 2001DELCO WASHER 668 2001 TRAIL KING TRAILER 669 2001 KUBOTA TRACTOR 670 2001 FORD (BI-FUEL) 3/4 PICKUP 671 2001 FORD (BI-FUEL) 3/4 PICKUP 672 2001 FORD 3/4 PICKUP 673 2001 TORO MOWER 674 2001 FORD 1.5T BUCKET 675 2001CRAFCO SEALER 686X 2002 FRAZIER MICU BOX 687 2002 FORD SPRT. UTILITY 688 2002 FORD SPRT. UTILITY 692 2003 FORD 1T PICKUP 694 2002 FORD 2T UTILITY 696 2003 FORD (BI-FUEL) 3/4 PICKUP 697 2003 FORD (BI-FUEL) 314 PICKUP 698 2002 BELSHE HD TRAILER 699 2003 FORD AMBULANCE 699X 2003 FRAZIER MICU BOX 700 2000 TORO MOWER 701 2002 KAWASAKI MULE 707 2003 FORD 3/4T UTILITY 708 2003 FORD 3/4T PICKUP 709 2003 FORD 3/4T PICKUP 710 2003 FORD 3/4T PICKUP 711 2003 FORD 3/4T PICKUP 712 2003 FORD 3/4T PICKUP 713 2002 MAND LIGHT TW R. 716 2003 JOHN DEERE TRACTOR 722 2004 FORD 3/4T PICKUP 723 2004 FORD 3/4T PICKUP 724 2004 FORD 3/4T PICKUP 726 2004INGERSOLL COMPRESSOR 727 2004 FORD 3/4T PICKUP 728 2004 FORD 4DR SEDAN 729 2004 FORD 4DR SEDAN 730 2004 FORD 1/2 TON VAN 731 2004 FORD 3/4 TON VAN 732 2004 FORD SPORT UTLI. 736 2004 FORD 4DR SEDAN 738 2004 NEW HOLLAND SKID STR. 739 2004 MASSEY TRACTOR 745 2005 FORD EXPED 746 2004 FORD F660 UTIL 748 2005 NEW HOLLAND TRACTOR 749 2005 NEW HOLLAND TRACTOR 750 2005 FORD 4DR SEDAN 751 2005 FORD 4DR SEDAN 752 12005 FORD 1/2T PICKUP 753 12005 HUSQVARNA GRINDER 2009 2010 2011 2012 201-37-1 - EWE& -- *2015* *2014* *2017* *2014* *2015* *2014* *2014* *2014* *2014* *2014* *2014* *2014* *2014* *2014* *2014* *2014* *2014* *2015* *2020* *2020* *2015* *2015* *2015* *2015* 10-37 PROJECTED VEHICLE AND EQUIPMENT REPLACEMENT VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR /MAKE TYPE SUBTOTAL: 2009 2010 2011 2012 2013 *2015* *2016* *2015* *2016* *2016* *2016* *2014* *2014* *2014* *2014* *2018* Vehicle retirements are based on years of usage and miles driven. Pricing is based on the most recent cost estimates. Vehicles may be retired sooner than listed or delayed until criteria is met. Base replacement costs will not reflect budgeted dollars. 10-38 PROJECTED VEHICLE AND EQUIPMENT REPLACEMENT VEHICLE PURCHASES OVER $75,000.00 FUNDED BY VEHICLE DEPRECIATION UNIT YEAR / MAKE TYPE lei 294 itaaz JUHN DEERE 1991 CASE GRADER BACKHOE 350 1994 CASE LOADER 381 1995 HAMM ROLLER 505 1997 FORD SEWER 618 1999 CASE BACKHOE 647 2000 VACTOR SEWER JET 714 2002 SUTPHEN 110+ TOWER 715 2003 GRADALL DITCHER 717 2003 KOMATSU LOADER 767 2006 SUTPHEN 65+ LADDER SUBTOTAL: CARRYOVER - DEFERRED PURCHASES 127 1982 JOHN DEERE GRADER 211 1988 CHEVY C70/WATER 282 1990 CATERPILLAR ROLLER 304 1992 CATERPILLAR PAVER SUBTOTAL: SUMMARY: VEHICLE TOTAL: UNDER $75,000 VEHICLE TOTAL: OVER $75,000 AMBULANCE PURCHASE TO FUND: CARRYOVER - DEFERRED PURCH. 20 99 2010 20 11 2012 2013 $ 626,547 $ 749,300 $ 7791850 $ 789,450 $ 494,350 $122,500 $249,000 $118,0001 $1,300,0001 $200,000 $533,700 $0 $0 $0 $p TOTAL TO BUDGET: $749,047 $998,300 $897,850 $2,089,450 $694,350 *2014* *2016* Vehicle retirements are based on years of usage and miles driven. Pricing is based on the most recent cost estimates. Vehicles may be retired sooner than listed or delayed until criteria is met. Base replacement costs will not reflect budgeted dollars. 10-39