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Preliminary Operating Budget FY08-09
PRELIMINARY ANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30, 2009 ir TvIE THE C ITY CITY THIS BUDGET WILL RAISE MORE TOTAL PROPERTY TAXES THAN LAST YEAR'S BUDGET BY $5129602 OR 3,42%, AND OF THAT AMOUNT $1559148 IS TAX REVENUE TO BE RAISED FROM NEW PROPERTY ADDED TO THE ROLL THIS YEAR, Note: This notice is compiled in accordance with House Bill 3195 approved by the 80'n legislature of the State of Texas effective September 1, 2007. r So, in keeping with Garys example, I prepared a few slides that reflect now wet and dry years impact the water fund. The water and sewer fund are the exact opposite of a cotton gin due to the fact that when it is dry, we sell much more water and when it is wet we sell very little water. So, my example will be in reverse. • This first slide will show how TRA's budgeted rate compares with the actual rate we ended up paying for each of the past four years. In 2004, we paid almost exactly what TRA estimated we would pay for each 1000 gallons of water. In 2005, we paid less than TRA predicted which allowed us to receive slightly more revenue from the sale of each 1000 gallons than we predicted. When this occurs, we let the excess revenue flow to fund balance and use it to cash flow our infrastructure and capital needs in order to avoid debt issuance. In 2006, it was extremely hot and dry and TRA sold more water than they estimated. While they did have some increased operating costs, overall we still paid less than they originally predicted which helped our fund to have a great financial year. Going into 2007, our fund balances were strong and we choose to recommend that the water rate remain level at $2.80 rather than passing along the 16C pass thru rate increase that TRA was predicting. We felt confident in this recommendation since we had significantly more reserves than were required by our fiscal policy. However, 2007 ended up being a record rainfall year. Remember that in rainfall years, TRA still has a set amount of fixed costs that must be spread over much less volume. The net result in that we only made 42.2C per 1000 gallons sold. This was down from $1.08 from the previous year. We will not know the actual rate for 2008 until May of 2009. We took the 2009 predicted rate is from last year's TRA multi year budget. Remember, TRA's fiscal year does not end until November 30th so they will not provide us with a preliminary budget until sometime in mid to late August. • A look at the wastewater rates shows that we have paid more per 1000 gallons for wastewater treatment than was predicted in each of the last four years. Of course, during extremely dry and hot years when volumes were high, the extra cost could be offset by additional revenue. Looking at 2007, we choose to forego the pass thru of over 15C and kept our rate at $2.00. We absorbed this loss in addition to the extra 3C per thousand gallons that we had to pay based on the actual rate. While a few cents may not seem like much, when applied to the approximately 2.511 gallons of water that we purchase and the • gallons of wastewater that To see the extreme volatility in revenue and expenses from year to year, I have prepared several slides with comparisons of budget to actual from 2004 forward. Both 2004 and 2005 were fairly average years so I would like to concentrate on 2006 and 2007 for discussion purposes. As you can see we had record sales in 2006 and collected $1.5 million more than budgeted. However, the very next year, we experience record rainfall and saw a dramatic swing to a loss of over $1.1 million. • Looking at the expense side, we paid significantly more in 2006 than we budgeted due to the extra volume purchased. While this resulted in an extra expenses of $800,034, remember we had made an additional $1.5 million in sales which netted to a positive $754,021. For 2007, even though we had record rainfall and volume plummeted, our expenses were still nearly as much as 2006 which caused a budget shortfall of $344,440. When combined with the lost revenue, this resulted in over $1.45M in losses. Looking on the wastewater side, 2006 revenues exceeded budget by $450,154. Likewise, 2007 sales lagged due to the rain and were $369,274 below budget. Interestingly, on the expenditure side, our expenses were fairly close to budget in 2006, which means the entire $450,154 flowed to the bottom line. However, in 2007 when volume was low, our expenses rose and exceeded budget by $119,830. Combined with the lost wastewater revenue, this resulted in a loss of almost % of a million dollars. During rainy seasons, it is not unusual to see wastewater costs rise due to rainfall that can penetrate the wastewater system. This is generally referred to as I&I (Inflow and Infiltration). While our line replacement program helps keep this down, every system will experience some I&I. While not pretty, these slides show the swing in net water and wastewater revenues from a $1.2M positive in 2006 to $1.9M negative in 2007. It is easy to see that our water and sewer fund has taken a tremendous hit from 2007. • Keep in mind that as we prepare the annual budget, we generally only have data through June. Our largest volume months of July, August and September are never known during budget preparation. The next slide will show the varied swings that occur during these months. You can see that we can easily have a swing of $300,000 to $400,000 in any one given month. • I know most of you saw my previous presentation on now IRA bills and collects from member cities so I will try not to bore you will the same stuff but will summarize the billing process. As we have said, TRA is a cooperative with 21 participating wastewater cities and 5 participating water cities. TRA requires that member cities pay all expenses on a pro -rats share basis. • For monthly billings, TRA basically just estimates what they think each City will owe based total expected costs and total expected flows and they bill that amount monthly. However, if TRA finds mid -year that a City is paying more or less than its share, they will adjust the monthly bill accordingly. And, one final wrinkle on the water side. In 1995, TRA requested to bill member cities an extra 20% from December to September to help with their low winter month's cash flow. This can then result in TRA waiving the October and November billings if they have collected enough money to pay the year's expenses. There are many reasons why TRA may decide to change our payment midyear. Many of these are beyond our control. If TRA sees that total volume or system expenses are greater than or less than expected, they may change monthly payments to collect less or more as the case may be. If they see that a City has estimated to take more or less than they are actually taking, TRA may choose to change the monthly payment to more closely approximate the actual flow. However, TRA may choose to change a Citys monthly payment even if they are taking exactly what they predicted to take if others within the system are taking more or less than expected. Citys may take more or less for a variety of reason other than customer sales. NRH purchases water from TRA and Fort Worth. Grapevine has their own water treatment plant and can take more from Lake Grapevine. And, of course, Cities, including us, can take more from wells. This methodology along with the different fiscal year makes it very difficult to predict exactly what we will pay in any one given year. Of course, we always only pay our fair share but this may be corrected in the form of a refund check that we receive after TRA closes it books. This is called the settle up payment and is generally received the following May. The simple reason for all of this is that TRA is trying to collect from each party their pro-rata share of the expenses. Since they start out billing based on estimated flow, they must adjust as need be throughout the year to avoid large settle -up checks or invoices the following year. Most Cities do not want to receive a large invoice 8 months after the fact so TRA prefers to make adjustments during the year to get the payments closer to actual. They will, of course, send a refund or invoice as needed to make sure each party paid the proper amount. So, before we getinto the budget, we wanted you to see how this fund can fluctuate significantly from year to year. As Gary has previously mentioned to you, we have recommended an increase in rates this year and believe this is necessary to make sure we collect enough funds to pay the Citys cost of operations. The TRA's costs only represent the wholesale cost of water and wastewater treatment. The City still must fund personnel for the maintenance of the distribution system and the management of our well production as well as providing meters and the billing function and finally to keeping the $40M plus dollars of infrastructure up to date. While there are several factors beyond our control, we make every effort to collect only as much as we believe is needed to keep the fund financially sound. As you could see from the slide, the spread between the City's rate and TRA's rate has continued to drop. However, much of what will drive our ending financial position will be weather. So, I hope this will help you understand why you may see such dramatic swings in our water revenues and expenses from year to year. We will always try to budget for average years but of course some years will not be average. We are going to try to move through the budget rather quickly like we did last year to allow more time for discussion of several important topics that Gary has put on the agenda. We will cover the Operating Fund budgets first and then move into our Capital Improvement Program. Although economic times have changed significantly since last year, we have been more fortunate than many throughout the country. While we expected significant increases in sales taxes this year due to the new Shops at Vineyard Village, we did face the challenge of declining sales taxes in the commercial segment that is closely tied to the housing industry. I am extremely pleased that � e ave finalized the long term lease agreement with Redi Mix that we discuss d with you last year. We will have further discussions about that projec la r in the weekend. To start our review, I want to highlight just a few statistics that show how much Euless has changes in the last 10 years. Our population has grown from 44,700 in 1999 to an estimated 54,013 for 2008. This is an increase of 21 % increase in the number of citizens that we serve. City staff during this period increased from 345 to 390 which is a 13% increase during the same 10-year period. Comparing employee per capita to our neighboring cities shows that Euless serves 139 citizens for every employee. This is the highest ratio of any of our surrounding cities with Grapevine having 1 employee for every 76 citizens. You will see later in the budget that we are proposing no new positions other than the conversion of two GC workforce positions to City benefitted positions. Last year, we reported that we would bring forward another 3 police positions in this year's budget. Due to the slowing economy and the lag in the construction of Glade Park, we have recommended postponing these positions for another year. In Tab 7, you all can find a detail of employees by fund, employees by department and a detailed pay plan for non-exempt, exempt and public safety employees. Each year the directors submit a request to HR for an evaluation of any positions that they think may need to be considered for reclassification or adjustment due to market conditions. HR conducted their review this year and found the majority of our positions were competitive with surrounding cities. Although a few individual positions may need to be reviewed for additional compensation, the ranges appear to generally be appropriate with minimal adjustments. Although this has been a tougher year, Euless remains P in sales tax collections amongst our neighbors. Of course, Grapevine and Hurst top the list with their mall receipts but we are pleased with the way our commercial base has grown. The first slide shows the amount of sales tax contributed to the general fund with a breakdown of the 1 ¢ for comparison purposes. The next slide shows the total 2¢ collection with the same rankings. Vicki has prepared an executive summary for each of our major funds, which we will go through in detail. We will do a brief review of our smaller funds unless you have specific questions. We will start with the General Fund since it obviously contains the bulk of the decision points. Beginning with a review of the General Fund revenues, you will see that the majority of the anticipated increase for FY2008-09 will come from property taxes. While last year we received most of our new revenue from sales tax, we are only expecting a minimal increase in sales tax for FY200&09. While we are proposing no change in the current tax rate of 47¢, we will receive new revenue attributed to increased valuations, new construction, and a slightly lower debt rate. Our sales tax projection is based on current collections and the anticipated collections from stores that opened mid -year as well as the new pad sites. However, reductions have been made in other construction related businesses. Based on these projections, baseline revenues will be $30.7 million. We are also recommending a drawdown of excess reserves in the amount of $2 million dollars to allow the purchase of several capital items. We will go through these items in detail later in Tab 5. Of this amount, $533,008 is for project approved in FY2007-08 that will carryover and consists primarily of funds for the Tarrant County Home Program and the Arbor Glen Homeowners Association street reconstruction that should begin very soon. The next slide shows the diversity of our revenues. You can see that sales taxes provide 32% of our funding, with property taxes providing 31 %. Our franchise fees and other fines and fees provide another 26%. While we have good diversity, as we become more dependent on sales tax, we will be more susceptible to downturns in the economy. On the expenditure side, we are proposing a total budget for operations of $30.7 million, which is an increase of 3.8%. The increase is for salary and benefits , additional rebates due to incentive agreements, increases in maintenance contracts, increased depreciation on our newly purchased fire truck, and we are very pleased to have included $75,000 in the baseline for street overlay. As you know, we have funded $300,000 from reserves for many years with a goal of providing for some funding from our baseline. With the rising cost of asphalt that you will see later, it is imperative that we continue to increase the funding to maintain our street overlay program. We will continue towards moving more of this funding to baseline in the future. Salaries and benefit increases provide fora 3.5%merit pool and will fund the step plan, which is available to non-exempt employees until their 3ra anniversary and our public safety employees until their 5th year. These changes account for 2.5% of the total increase. The increase in rebates is related to those entities that we have partnered with through Chapter 380 sales tax rebate agreements. Therefore, along with the revenue comes an increase in our expenditure line item. We currently have rebate agreements with Shops at Vineyard Village, Acme Brick, Redi Mix LLC., Euless Town Center and Professional Turf Products.e We believe this remains a very good incentive tools to continue to attract new business to Euless. Increases in professional services, maintenance and other are minimal at only '/z of 1 %. We are recommending capital items consisting of $533,008 of carryover from the current year and new capital items that we will discuss in Tab 5 in the amount of $1,495,840. As you will see, only $200,000 or so will fund department request with the balance funding many of our non -departmental programs such as computer equipment replacement, the Home Program etc. Gary will cover these items in detail a little later. The next two slides will show how the money is spent by department and by type of expense. You can see that over 50% of our general fund budget goes to fund police and fire. The next largest area is non -departmental which covers legal, electric, water, gas, our contribution to the TRE, etc. This slide clearly shows that most of our dollars are spent for personnel costs. Approximately 75% of our total general fund budget is spent on personnel. Another 7% for rebates, 3% for utilities, and the balance is for supplies, professional services, etc. Although we expect FY2008-09 will continue to be a difficult year, we are pleased that this budget is funded without an increase in the tax rate and provides our employees with a modest pay plan to help them weather the inflation pressures. Most of all, service levels to our residents have not been reduced or eliminated. This was made possible by the cooperation of the directors in holding their baseline budgets. Our taxable values increased by approximately 4.9% this year to a total of $2.725 billion. You can see that Euless has continued to see very strong growth in our property valuations over the past 10 years. We are concerned with the certified values provided by TAD for new construction. They have reported less than $14,030,757 in new construction. They indicated that partial completions in the previous year negate the reporting of new construction the following year. (We plan to meet with Tarrant County next week to discuss our concerns. Although it will not change our budgeted revenues since any change would just result in a movement of value from exiting property to new construction, it could change the effective tax rate calculation.) Looking back at our tax rate history, you can see that we have either held or reduced tax rates for the past 10 years. At the proposed rate, we will exceed the effective rate by 4.19%. We have scheduled the first public hearing for August 215` and the second public hearing for August 26`". This will allow is to meet the requirements of the Truth in Taxation legislation. There has been some improvement in the notices that we will be required to post and advertise. The tax rate is basically levied in two components. The first is I&S, which is required to be levied at a rate sufficient to pay outstanding debt. This portion of the rate has steadily reduced from 15.830 in 2000 to 11.810 for FY200&09. Our Maintenance &Operating portion has remained fairly stable at .3519¢ compared to .3564¢ in 1999. Our average home value has also continued to rise due to the higher valued homes that have been developed in Euless during the past few years. For FY200&09, the average home value is $139,704. With our 20% homestead exemption, a home of average value would pay $525.29 per year at the proposed rate of 47¢. This is $43.77 per month, an increase of approximately 81 ¢ over the prior year. Remember, all the notices are prepared based on an increase in the average home value. Many of our residents will see no change in their taxable valuations and will pay exactly what they paid in the previous year. • For our senior citizens, their average home value is $123,543 which would result in an annual tax burden of $300.02 after the homestead exemption and senior citizen exemption is applied. Euless adopted the senior citizen freeze some years back so our senior residents will never pay than they paid the year they turned 65 regardless of their appraisal. • Comparing to our neighboring cities, it is important to remember that Bedford and Colleyville do not grant a homestead exemption. If Bedford were to grant a homestead exemption, their rate equivalent would be over 550 and Colleyville would be 44.50. Therefore, we applied their rate and their exemptions to our average home value for comparison purposes as reflected in column 5 and column 6. Both of these columns show that our rate remains very competitive. Knowing that the average home value in some of our neighboring cities is much higher, we have also included a calculation of what the average taxpayer will pay in each of those Cities based on their values and rates. You can see that Euless remains the least expensive under this comparison. • As a reminder, Truth in Taxation requires at our first meeting in August, we place an item on the agenda to establish public hearing dates and to indicate the proposed tax rate. Legislation also requires that we publish two separate notices in addition to the effective tax rate calculation and requires that we hold two public hearings on the tax rate. These slide will show you the new wording the notices. While still somewhat confusing, I think the wording has been somewhat improved over previous requirements. The first notice regarding the Public Hearings indicates that the City has increased total tax revenues by 4.19%. It further states that an individual's taxes may increase at a greater or lesser rate, or even decrease, depending on the change in taxable value. The notice must give the date and time of both public hearings and list the names of the Council members and their vote. It further gives an example of what an average residential homestead would have paid last year and what an average residential homestead would pay this year at the effective rate and at the proposed rate. • After the public hearings, we are required to publish another notice of tax revenue increase. This notice will advise that we are increasing total tax revenues by 4.19% and will indicate the total tax revenue that was raised last year at last year's tax rate, the total tax revenue proposed to be raised this year excluding new property and the total tax revenue proposed to be raised this year including new property. It will also give the date and time of the vote on the tax rate. Finally, after adoption of the tax rate, the following notice must be posted on the City's website. The next fund that I want to discuss is our General Obligation Debt Service Fund and then we will review of our overall debt position. Our GO Debt Fund pay all debt that is supported by the pledge of our tax base. Our payments for FY2008-09 are approximately $3.4 million. A portion of this will be paid from excess debt reserves and the car rental fund per your previous instructions. (Homes on North Main and Park Building) Our debt per capita is currently the lowest of all the comparison cities. I understand that Hurst is planning to issue additional debt this year. This slide clearly shows the progress the Council has made in debt reduction. The policy that you set forth in 2000 in using the Car Rental Funding to help reduce the debt burden has worked. The I&S portion of the tax rate is currently based on an outstanding principal balance of $31.7 million. This is the debt that funded the reconstruction of North Main, Pipeline Road, Harwood Road, and Glade Road. A look at our total debt service shows that our payments will be relatively stable until 2016 when we begin to see some drop. We will use our multi- year budget plan to determine whether it would be appropriate to consider any additional debt issuance at that time. While we are very proud of our low debt rate, when debt is needed, we must be very mindful of those years when we have a significant reduction in order to maintain a more stable tax rate and to avoid any potential rollback rate concerns. The next few slides will show the 5 major types of debt including our GO debt, water/sewer debt, drainage debt, sales tax revenue bonds, and golf & softball world debt. We will quickly review each type to let you see the schedule payoff for each type. As you can see in detail on page 6-2, the GO & CO debt has a level payment plan until 2017. Our taxable CO's were issued for the construction of the Dr. Pepper Stars Center. An exception was granted to extend this debt to 25 years from our normal amortization of 20 years due to higher than anticipated interest rates that caused the payment schedule to exceed the amount anticipated by the Dallas Stars. Therefore, this debt will not be redeemed until 2025 as shown on 6-10. It is fully paid by rental payments from the Dallas Stars and we hold a $2 million dollar cash reserve to ensure full payment of this obligation. Our golf and softball world debt was refinanced and has level payments until 2016 when the softball world debt is paid in full. The principal remaining on the Softball World debt is $1.15M. The Golf course debt will not be liquidated until 2027. A summary of each is available on page 6-13 and 6- 14. Our water and sewer fund bonds are paid from the revenues of the w/s system. Our bond covenants require that we set our rates sufficient to cover the debt payments on the system. This debt was issued for the construction of the 2 million gallon water tank and the lines to that tank as well as the replacement of the water line along W. Pipeline Road. This debt payment, which is shown on 645, is consistent until 2020 when the water tank debt is paid in full. The water tank debt is paid from the water impact fees that we have collected. • Our sales tax revenue bonds, shown on 6-18, were issued for the construction of the library and for expansions at the Parks @ Texas Star. This debt will also remain level until 2016 when the 1994 Series will payoff. • Lastly, our drainage debt on page 6-22, which is funded from the drainage fee, will payoff in 2010. This debt funded the Sulfur Branch project. The liquidation of this debt will allow us to fund some of our significant drainage projects that are proposed in the CIP Book. You can find a detail of all of the City's outstanding debt in Tab 6 with the principal balances outstanding, the interest rates, the option dates and the amortization schedules. Our second largest operating fund is the water and sewer fund. A detailed look at the revenue shows that we anticipate an increase in water revenue and sewer revenue based on a proposed rate increase of 220 each. We also have a slight increase in franchise fees on sanitation and recycling services. However, we have lowered our expected interest earnings. The change in the transfer line item reflects the payoff of the golf course loan. Total operating revenues are budgeted at $16, 911,421 with no additional drawdown of reserves other than projects carrying over from the current year. • As the graph indicates, this fund is primarily supported by user charges. • On the expenditure side, our baseline budget of $16,908,896 increased 3.5%. This increase will fund salary and benefits along with a significant increase in payments to TRA. Other line items including transfers have been reduced. The W/S CIP fund balance was sufficient a portion of the annual capital w/s projects with a reduction in the annual transfer needed from operations. ($250,000 reduction, increase in G&A, Franchise fees, and Service Center Transfer). Capital includes carryover from the current year of $121,751 for the Euless Pride program and the special legal fund. A graph of the water and sewer costs shows the majority of the budget goes to water production and distribution and sewer treatment. Another look at expenditures by type shows that IRA payments and personnel account for the majority of the budget. The water fund pays a 5 % Franchise fee and a 5% general & administrative charge to the general fund. It also pays a portion of the utility costs and funds the service center operation. The capital pie includes the on -going transfers for replacement our aging water and sewer mains. In summary, this budget includes a proposed rate increase of 22¢ in water and sewer rates. A portion of this rate increase will be considered a pass thru with the balance needed to support increasing City expenses. (The TRA proposed pass thru for Water is 8¢, and the proposed pass thru for Sewer is 13¢.) Ron reports that the $1 million dollar investment in infrastructure is allowing them to make progress. They did indicate that over time, they would request a gradual increase, as inflation will begin to erode the purchasing power. They also indicated that combining smaller projects into one large project has allowed them to receive more competitive bids. A look back at our water rate history shows that the City has increased rates twice in the past 10 years due to TRA pass thru increases and once due to a rate study. It was the 2003 rate increase that allowed the City to begin its systematic replacement of the infrastructure. The proposed rate increase in water would cost an average home that. uses 8000 gallons an extra 1.76¢ per month. Comparing to our neighboring cities, Euless is currently in line with the average. We will not know how much the other cities plan to increase their rates for a few more weeks but we expect that our proposed rate will remain competitive. We remain significantly lower than Hurst and North Richland Hills. While Grapevine looks lower on water, they are considerable higher on sewer which will be reflected in the next few slides. A look back at our sewer rate history shows that the City has increased rates twice in the last ten years due to TRA rate pass thru increases and once due to a rate study. The proposed rate increase in sewer would cost the average home that uses 8,000 gallons an extra 1.760 per month. Comparing to our neighboring cities, our current rates remains very competitive and the proposed rates are either lower or only slightly higher than everyone other than Bedford. The Bedford rates on both water and wastewater are below the wholesale price. I have heard that they are planning to propose an increase this year. A comparison including both water and sewer shows that Euless is still in line with our neighboring cities. Another consideration on water bills is the rate for sanitation and recycling. This slide clearly shows that the Council's decision to renew with Allied Waste has allowed our residents to pay the lowest rate around. Keep in mind that Bedford will be due for renewal very soon and will likely increase well above our rate. While the drainage fee is reported in the drainage fund, it is a part of the utility bill so I wanted to go ahead and show for comparison purposes that Euless remains substantially lower than our neighbors in what we charge. We do not anticipate an increase in this fee until we begin our next major drainage projects, which will most likely require debt issuance that will likely be funded from this fee. We would coordinate this with the payoff of the current debt to eliminate any significant fluctuation. A look at all utility services shows that our overall rates remain in line with the other cities. The Car Rental Fund is our 3rd largest Operating Fund. We have estimated revenues from the 5% short-term motor vehicle tax at $12,750,000. In light of the additional layoffs announced by American Airlines, we choose to make a slight reduction to this estimate. As you know, we keep all of the interest earnings from these funds.Each March, we share 2/3rd of this revenue with Dallas and Fort Worth. Of the remaining 1/3rd, we continue to fund the annual transfer to the General Fund in the amount of $730,020 and pay the debt service on the 2001 bonds, which were issued for the construction of the Parks Admin Building, and purchase of the houses for the expansion of North Main Street. This equates to a savings on a tax rate of 3.470. The balance is used to cash flow various capital improvements each year. The FY2008-09 budget calls for funding the Bear Creek Parkway Erosion project, a traffic signal at Gateway and Mid Cities and funding for the proposed Midway Recreation Family Life Center. Gary will spend a great deal of time discussing this project later in the work session. The financial impact of the agreement that allowed Euless to benefit from the car rental facility has allowed our City to make improvements that would not have been impossible otherwise. • I might take this opportunity to remind you that based on the direction the Council, we will treat gas bonuses as one time money and apply them to the related fund. Once we begin to receive royalty income, we plan to take the same approach in that we will use this funding for capital and or debt reduction but will not apply this towards ongoing operating expenses due to the volatile nature of this revenue stream. From most of the articles that I have seen, I believe most Cities in the Metroplex are taking a similar approach. Before we move into a review of the Capital and Supplemental recommendations, I will briefly summarize the other operating funds. However, I will not spend much time on these unless you have specific questions. If you will turn to page 4-1, you will see a summary of all of the enterprise fund operations. Enterprise Funds are intended to be supported by user charges. As we mentioned earlier, the service center operations are funded by the water and sewer fund and pays for the maintenance costs of all the City's fleet. The drainage fund pay the debt of the sulfur branch project and provides some funding for maintenance of the drainage channels. The Recreation fund is supported by user fees and provides various activities through our Midway Recreation Center. I might point out that we have been able to reinstate the Hotel/Motel sponsorship of Arbor Daze. The softball complex is supported by user fees but is just barely able to make ends meets. We would like to talk to you more about the direction of Softball World and the Parks at Texas Star tomorrow. The Golf Course budget has been prepared based on an expected completion of all construction by February 1 sc Like Softball World, this fund is supported by user fees. They continue to make progress towards achieving their recommended reserves. The Parks at Texas Star is supported by user fees and is expected to be able to cover its operating expenses. All of these funds are balanced for the upcoming year; however, Softball World and the Golf Course have not yet been able to fully satisfy their recommended reserve levels. Looking at page 4-2, you will see our Special Revenue Funds. These funds are restricted as to purpose and funding can only be spent for the approved purpose. Hotel/Motel funds are restricted to promotion of tourism, historical preservation and conference center funding. This budget primarily funds the debt of the Texas Star Conference Center and provides a monthly transfer of $130,000 for operating costs. The Juvenile Case fund pays for a court clerk. devoted to juvenile cases. It is funded from a $3.00 fee assessed on each citation. The EDC fund is supported by the 1/2 sales tax and is restricted to library, parks, and economic development expenditures. Due to the renegotiation of the Acme Brick agreement, $100,000 was freed up from the training incentive and use to purchase library materials. The general fund is now absorbing all of the incentive rebate to Acme. The Crime Control and Prevention District is funded by a 1/a cent sales tax and is restricted to expenditures for the police department. This budget has already been approved by the CCPD board and sent to Council for their acceptance. It cannot be changed without meeting with the CCPD board to do so. The Drug Enforcement Fund is supported by funds received from drug seizures and is restricted solely to police department expenditures. The police grant fund is used to track. grant such as speed, dui or red light enforcement programs. And the car rental fund we have already covered. On pale 4-6 we have the Internal Service Funds. These funds basically support internal operations and are supported by charges to the other operating funds. The equipment replacement fund charges a depreciation charge to the respective operating funds and then replaces equipment as needed. i The insurance fund is our self -funded medical and dental plan for City employees and retirees. Claims are paid by a Third Party Administrator up to $100,000 at which point the City has purchased a stop loss policy. The City has committed to funding approximately 75% of this cost with employees and retirees funding the balance. The reserve levels in this fund are much improved based on additional funding provided by Council in previous years and a year of better experience. This reserve level is much more appropriate to protect us against the rough years. The Risk Management fund charges a fee to the other operating funds and covers worker's compensation premiums and property and liability insurance premiums. This coverage is provided by the Texas Municipal League. Additional contributions have been included from the user departments for worker's compensation as this fee had not increased in many years and was losing pace with premiums required by TML. Finally, our debt service funds are covered on page 4-9. As we mentioned earlier, our general obligation debt service fund is funded by a tax rate levy and covers principal and interest on taxpayer supported debt. The Star Center Debt is paid by the Dallas Stars rental payment. The EDC Debt Service is paid from the 1/z cent sales tax revenue The water and sewer debt is paid from revenue of the system and softball world debt and the golf course debt are funded by transfers from the respective operating funds. At this point, we can turn to TAB 5 and begin to review the Capital and Supplemental items that you heard about in June. You will see that we recommended some of the requested items but have recommended holding on several others. We believe the recommended items are necessary and therefore we are recommending funding. If you will take a few minutes to review the list on page 54 and 5-2 and let me know if you have any concerns with the items that have been rated Vs. Funding has been included for these. Also, if you have a special interest in any item that I have rated as a 2, please let me know and we can consider additional funding for those items as they are not currently included. Also, on 5-3, you will see that we are recommending converting 2 workforce positions to allow Texas Star to retain key positions that require benefits. No other positions have been included for the current year. We have discussed our recommendations for holding the other positions with Chief Brown, Ron Glenda and Kyle and all agree that this is appropriate given the budget constraints Kyle asked that we refund the part time money in his budget which we have recommended. • Capital Improvement Plan As we begin our review of the capital improvement plan, it is important to note the unusual increases we have experience in construction materials. The cost of asphalt has risen to $400 per ton which is more than double the rate we were paying in 2004. Cement and concrete have also seen huge jumps in price. Redi Mix indicated that while their volume had dropped, they have been able to charge more per ton which has help their sales tax to remain stronger. However, from an expenditure side, we are faced with much steeper prices for our instrastructure projects. For FY2008-09, we have recommended the following projects. We have slide of each area to help orient you to the proposed project area. First, there has been continued erosion on the trail along Bear Creek Parkway. The erosion has already threatened the trail and will soon likely take the remainder if work is not completed. The recommended fix maybe gabion or possible concrete bags depending on the engineering study. We estimate this project will cost $530,000 and would be funded from the car rental tax. Additionally, we are proposing to overlay three streets in conjunction with Tarrant County. These are Ash Lane from Aransas to Hwy 157, Denton Drive Fair Oaks. • Additionally, we have proposed funding for the design of Vine Street And for a traffic signal at Mid Cities and Gateway Ron met with folks from COG last week that gave us some suggestions on possible grant applications that might be able to assist with funding for Vine in the future. It is probably a long shot but we will try. We have enough Street CIP Fund Balance to cover the overlay and the design and would recommend the use of car rental funds for the traffic signal. Also, we have recommended continuing our line replacement program with the selected area being Wood Ridge Circle and Koen. Also, we recommend completing the final phase of the meter/transponder change out program. These programs would be paid from W/S CIP Fund Balance and our annual transfer from operations. In the other Projects, we recommend doing a feasibility study related to combining the operations of Softball World and the Parks at Texas Star. We believe there could be some efficiency from combining these operations. We will have a lengthy discussion on this in the morning. Funding for this study would be available from the Parks at Texas Star CIP Fund Balance. We have also recommended trail enhancements along Bob Eden. This would allow for the connection of the trail from the new residential development on the north side of Mid Cities to the Bob Eden Trail. This project would qualify for EDC funding and possible grant funding. Finally, we will spend much of tomorrow discussing the proposal for a Midway Park Family Life Center. As we began to explore our needs for a senior center and for an aquatic facility, we decided that perhaps a more comprehensive plan could provide for more efficient use of space. We will lay out our plan tomorrow for the project and the proposed funding. • The preliminary budget was presented to the city council at a budget work session at the beginning of August, and is included on tonight's agenda for the council's consideration. A copy of the budget is on file in the City Secretary's Office, the city's website, and the library for citizens to review. • The Ctty's General Fund is the largest fund and supports primary governmental functions. This first chart shows that the FY2008 General fund operating revenue was $29,626,955. As you can see during the current fiscal year, sales taxes represented the largest revenue source at 3 3 % of the total, with property taxes being the second largest source at 30%. • In FY2009, total operating revenue has increased to $30,753,309 which is an increase of 3.81% over FY2008. Due to a slowdown down in the economy, sales tax has slipped to 32% of the overall revenue with property taxes at 31 % of the total. The remainder of the funding for this budget is derived from franchise fees, fines, permits and other miscellaneous sources. Projected property tax revenue is based on a proposed tax rate of 47.000 per $100 of assessed value, which is equal to the current rate for FY2008. • The FY 2008 GF expenditures totaled $29,604,902 compared to a proposed budget for FY 2009 of $30,747,615, This is an increase of 3.86% over the prior year. Of this increase, 2.52% funds a salary and benefit package for our employees leaving a 1.34% cumulative increase in all other line items. • As you can see, approx 557o of these funds are dedicated to the police & fire dept. The remaining funds support the park and recreation department, street maintenance, development services, library services, city administration and general overhead which includes utilities, incentives, appraisal and tax services, and other expenses that are not directly related to a specific department. • To breakdown the general fund expenses even further, 75% of the budget is dedicated to personnel expenses and includes a proposed 3.5% salary increase for employees. The remaining 25% is allocated to professional services, utilities, supplies, etc. • The city is pleased that this budget not only continues all existing programs and services for our citizens, but also maintains the property tax rate at the current rate of 470. In addition to the operating expenses, the FY2009 budget includes proposed capital expenses of $2,028,848, which includes approximately $533K of capital expenses carried over from FY2008 for projects not yet completed. The balance has been allocated for continuation of. o The Tarrant County Home Program o The Street overlay program and, o The Citywide computer replacement program. Additional funding is also included for: o A deposit into the GASB 45 Trust o Increased fuel cost o Various equipment needs throughout our departments, and o Replacement of a portion of the city's portable radio system. • The second largest operating fund is the water and sewer fund. In FY2008 operating revenues for the W&S fund totaled 16,560,114, compared to FY2009 proposed operating revenue of $16,911,421, This is a 2.13% increase over the current year. As you can see water and sewer user charges make up 93% of the overall revenues, and includes a proposed rate increase of 220 in both water and sewer rates. The remaining revenues are derived from interest earnings, sanitation, recycling, and other user based fees. • Budgeted expenses for the W&S fund in FY2008 totaled $16,331,530, • In FY2009, operating expenses are proposed at $16,908,996. This is a 3.5% increase over the current budget and covers the cost of purchasing water from Trinity River Authority (TRA), the cost of wastewater treatment by TRA, all expenses associated with water production and distribution, meter reading and billing, debt payments, overhead expense and infrastructure replacement. In addition to the operating expenses, this budget includes capital expenses of $121,751 for projects funded in FY2008, which have not yet been completed. • To break this down even further, 4470 of this budget is allocated for payments to Trinity River Authority, 10% for general administration and franchise payments, 6% utilities, 5% infrastructure, 7% for the service center operation, 21 % for personnel expenses and the remaining 7% for other miscellaneous expenses. • As I mentioned earlier, this budget has been prepared based on a projected increase in the water rate of 22¢/tgals, which will increase the rate to our citizens from $2.97/tgals to $3.19/tgals. A portion of this rate was based on information provided to us by TRA during their budget process last September, which showed an increase in the rate needed from the contracting parties for FY2009, with the balance recommended to support increased overhead, production, and distribution cost. However, based on information we received in a phone conversation this week, the rate could be up to 8¢ less than proposed. TRA will not submit their proposed budget for FY2009 to the contracting parties until September loth. If their proposed rate is in fact less than they originally prof ected, the rate increase that will be submitted for your consideration at the second meeting in September would be reduced to reflect this change. If the reduction is the full 80, the city's proposed rate would be $3.11/tgals, rather than $3.19. Euless has not increased rates other than pass -through charges since 2003. • Proj ected sewer revenue is also based on a proposed rate increase of 220 of which over 200 is directly related to costs increases proposed in TRA's FY2009 wastewater budget, which was presented to the contracting parties on August 12th. This will increase the cost per 1,000 gallons from $2.21 to $2.43. • As I have mentioned, the city purchases most of its water from TRA and has all wastewater treated by TRA. These prof ected increases are based on escalating cost for both the city and TRA including chemicals, fuel, utilities, maintenance, etc. • As you can see, even with the proposed rate increase for the City of Euless, the total combined utility bill remains competitive when compared to other cities in our area. The amount reflected for Euless is based on the rates proposed and the amounts reflected for all other cities are based on their current rates. We understand that several of these cities are proposing increases to their rates, as well. Their proposed increases are not reflected in this comparison. • The car rental fund is our 3rd largest operating fund and is fully supported by a 5% tax that was authorized by the citizens of Euless in 1999 to be imposed on the short term rental of motor vehicles. Due to a revenue sharing agreement with Dallas and Fort Worth, a consolidated car rental facility was built at DFW Airport and located within the boundaries of the City of Euless. Two-thirds of the revenue from this facility is rebated to the owner cities of the airport. The remaining third has allowed the city to cash flow numerous projects throughout the city. • The proposed FY2009 budget includes estimated total operating revenues of approximately $12,950,000 million with a net of approx. $4.5 million to the City of Euless after rebate. • Based on council direction, a portion of these funds support general government operations and general obligation debt service, which has a direct reduction on the property tax burden. Additionally, a portion of these funds will be allocated for drainage improvements and erosion repair along Bear Creek Parkway, a traffic signal at Gateway and Mid Cities (if studies warrant) and funding to pay for a portion of the proposed Midway Park Family Life Center. • The financial impact of this revenue source has allowed for many improvements throughout the city that would not have been possible otherwise. • In addition to the Capital projects funded from the Car Rental fund, the recommended Capital Improvement program includes funding for street overlays on Fair Oaks, Ash Lane from Aransas to 157, and Denton Drive which will be done in conjunction with Tarrant County. It also provides for the design of Vine Street, wastewater line replacements on Woodridge Circle and Koen, replacement of water meters and transponders, a feasibility study for proposed improvements at the Texas Star Sports Complex, which includes both the Parks at Texas Star and Softball World and trails enhancements at Bob Eden Park. Also, as I mentioned, the city is recommending funding for a Family Life Center at Midway Park, a portion of which will be funded by the car rental fund, and potential grants, with the balance being funded primarily from gas bonus revenues. The city envisions this prof ect to offer something for the whole family, and satisfies the most requested amenities identified in the recently adopted Parks master plan. If approved as proposed, this project would include expansion of the current recreation center to include additional programming space, a new senior citizen center and an indoor and outdoor aquatics facility. • The city has several other special revenue funds, debt service funds, internal service fund, and enterprise funds that are included in the city's total budget. Details of these funds can be found in the Preliminary Budget that is on file in the library, in the City Secretary's Office or on the City's website. • In summary, the city's total revenues for all operating funds are projected at $87.2 million, and include funding from a variety of revenue sources, including property taxes, sales taxes, car rental taxes, franchise fees, user -based fees, etc. Total revenue, excluding inter -fund transfers, equals $80AM compared to $79.2M in FY2008. This is an overall increase of 1.52% in total revenues. • Proposed expenditures in the operating funds total $88.2 million, which includes capital expenses, debt service payments, personnel cost, utilities, supplies, maintenance, insurance, incentives, and other operating costs. Excluding inter -fund transfers, operating expenses total $77.6M, which is an increase of less than 1/2 of 1 % over the FY2008 budget. T H E C I T Y O F EUT *]PqS Operating Revenues Property Tax General Sales Tax Selective Sales Tax Gross Receipts Tax Penalties Licenses & Permits Intergovernmental Revenue Charges For Service Fines & Court Costs Interest/Rent/Misc Bond Proceeds Insurance/Risk Contributions Operating Revenues Transfers Capital Debt Operating Operating Transfers In Consolidated Statement of Revenues & Expenditures FY2oo6 & FY 2007 Actual, FY2oo8 Projected, and FY2009 Proposed (Presented In Thousands) FY2oo6 FY200] / of FI'2oo8 / of FY2oo9 %of Actual Actual Inc/(Dec) Projected Inc/(Dec) Proposed Inc/(Dec) 11150 12231 9.69% 12067 (1.34%) 12304 13991 13.71 % 14742 5.37% 12883 13284 3.11 % 13310 0.20% 4117 3620 (12.07%) 3701 2.25% 438 509 16.16% 368 (27.67%) 716 716 0.06% 662 (7.54%) 492 421 (14.57%) 574 36.48% 22613 22751 0.61 % 22826 0.33% 3140 3376 7.52% 3143 (6.89%) 5374 3332 (37.98%) 3179 (4.60%) 6710 - (100,00%) - 0.00% 3034 4359 43.67% 4696 7.75% 82969 78589 (5.28%) 79270 0.87% 2312 5684 7996 1658 (28.279/6) 4924 (13.36%) 6583 (17.67%) 1025 3630 5314 9969 118.86% 7.91 % 51.43% 12641 15328 13140 3824 369 712 413 23682 3112 2580 4673 80474 2402 4383 6785 4.76% 3.97% 3.32% 0.14% 7.55% 3.75% 0.00% 1.52% Operating Revenues & Transfers In 90965 85172 (6.37%) 89239 4.77% 87259 (2.22%) Operating Expenses Salaries 20492 22065 7.68% 23872 8.19% 24591 3.01 % Benefits 5761 7009 21.67% 7768 10.84% 7988 2.83% Prof/Tech/Contract Services 2590 3100 19.69% 3141 1.31 % 3206 2.07% Water Purchase/Utility 9673 9403 (2.79%) 10083 7.23% 10223 1.39% Maintenance 1188 1326 11.61 % 1463 10.28% 1479 1.14% Other Purch Svcs/Contingency 494 548 10.80% 789 44.09% 812 2.92% Insurance 3814 3696 (3.10%) 4786 29.52% 4803 0.34% G&A-Other 302 305 0.94% 370 21.30% 392 6.06% Rebates/Incentives 9823 10185 3.68% 11232 10.28% 10884 (3.10%) Supplies 2428 2637 8.64% 2908 10.26% 2876 (1.11%) Capital Expenses 2329 3094 32.83% 3944 27.48% 3569 (9.49%) Payment For Refunded Bonds 6879 - 0.00% - 0.00% - 0.00% Debt 6855 7146 4.24% 6943 (2.84%) 6800 (2.06%) Operating Expenses 72628 70614 (2.91 %) 77299 9.62% 77623 0.42% Transfers Operating 5684 4924 (13.36%) 5314 7.91% 4382 (17.53%) Debt 2034 1400 (31.16%) 3370 140.67% 2145 (36.34%) Capital 4801 2721 (43.32%) 11813 334.09% 4128 (65.06%) Operating Transfers Out 12519 9046 (27.74%) 20496 126.59% 10655 (48.01 %) Operating Expenses & Transfers Out 85147 79560 (6.56%) 97795 22.92% 88279 (9.73%) T H E C I T Y O F EUTESS Capital Revenues Intergovernmental Charges for Service Interest/Rent/ Misc Capital Revenues Transfers Operating Capital Capital Transfers In Capital Revenues & Transfers In Capital Expenses Capital Expenses Transfers Operating Debt Capital Capital Transfers Out Capital Expenses & Transfers Out Total Revenues &Transfers Total Expenses &Transfers Consolidated Statement of Revenues & Expenditures FY2oo6 & FY 2007 Actual, FY2oo8 Projected, and FY2oo9 Proposed (Presented In Thousands) FY2oo6 FY2oo7 70011 FY2oo8 % of FY2oo9 % of Actual Actual Inc/(Dec) Projected Inc/(Dec) Proposed Inc/(Dec) (100.00%) 1319 - 1250 (5.25%) 278 246 (11.60%) 273 10.94% 210 (22.98%) 1740 923 (46.97%) 1316 42.61% 7112 440,58% 2295 1168 (49.08%) 2907 148,86% 8572 194,83% 4801 2721 (43.32%) 11813 334.09% 4128 (65.06%) 0.00% - 0.00% - 0.00% 4801 2721 (43.32%) 11813 334.09% 4128 (65.06%) 7096 3890 (45.18%) 14720 278.45% 12700 (1312%) 10138 6663 (34.28%) 20255 203.99% 14912 (26.38%) 0.00% 1025 0.00% - (100,00%) 278 258 (7.11%) 260 0.63% 257 (1.13%) 0.00% - 0.00% - 0.00% 278 258 (7.11%) 1285 397,43% 257 (80.00%) 10416 6921 (3155%) 21540 211.21 % 15169 (29.58%) 98061 89062 (9.18%) 103959 1613% 99959 (3.85%) 95563 86481 (9.50%) 119335 37.99% 103448 (13.31 %) Net Increase/Decrease in Fund Balance 2497 2580 (15376) (3489) OR T H E C I T Y O F \EULE, SS 201 N. ECTOR I EULESS, TEXAS 7603 PHONE (817) 685-1444 FAX (817) 685-1459 www.euless.org T HE� C I T Y O F S MARY LIB SALEH, MAYOR Tim Stinneford, Council Member — Place One Leon Hogg, Council Member — Place Two Linda Martin, Council Member — Place Three, Mayor Pro Tern Donna Mickan, Council Member — Place Four Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six Gary McKamie, City Manager Loretta Getchell, Deputy TABLE OF CONTENTS PRELIMINARY OPERATING BUDGET FY2009 City Officials Table of Contents TAB 1 LETTER AND SUMMARY Letter.............................................................................................. .... ...... ...1-1... 1-5 Executive Summary, General Fund..............................................................1-6 Executive Summary, Water & Wastewater...................................................1-7 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...............................................................................1-14 General Fund Expenditures..........................................................................1-15 TaxRate Scenarios......................................................................................1-16 Water & Sewer Revenue..............................................................................1-17 Water & Sewer Expenditures.......................................................................1-18 Water and Wastewater Fund........................................................................1-19 TAB 2GENERAL 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 Water & Sewer Revenues............................................................................3-1 Water & Sewer Revenue Assumptions........................................................3-2 Water & Sewer Expenditures.......................................................................3-3 WaterRate Impact.......................................................................................3-4 Wastewater Rate Impact..............................................................................3-5 UtilityRate History ........................................................................................3-6 Water and Wastewater Fund F\ .....................................................................3-7 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, FY2008709.............................................................4-7 Risk Management and Workers Comp, FY2008-09.....................................4-8 Debt Service Operating Funds...........................................................4-9 TAB 5SUPPLEMENTAL, 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 Fleet Projected Equipment Replacement Fund.....................................................5-13 FleetTransfers.............................................................................................5-14 Proposed Fleet Purchases................................................................5-15 TAB 6DEBT Debt Service, General Obligation Bonds ...................................................... 6-1... 6-11 Golf/Softball G.O. Bonds, Composition of Debt Service ............................... 6-12... 6-14 Debt Service, Water and Sewer...................................................................6-15...6-17 Sales Tax Revenue Bonds...........................................................................6-18...6-21 Debt Service, Drainage Utility System.......................................................... 6-22... 6-23 TAB 7PERSONNEL AND INSURANCE PersonnelCounts.........................................................................................7-1 PersonnelCounts by Fund...........................................................................7-2 ProposedPay Plan.......................................................................................7-3...7-8 Insurance Insurance Financial Report ...........................................................................7-9 Medical Plan and Premiums.........................................................................7-10 Schedule of Medical Benefits.......................................................................7-11...7-16 DentalBenefits.............................................................................................7-17...7-20 Scott & White Prescription Plan Summary ..................................................7-21 Worker's Compensation/Risk Management Report ......................................7-22 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 ....................................................... General Fund Government Revenues..........................................................8-10 GovernmentalRevenues..............................................................................8-11...8-13 AllFunds Revenues.....................................................................................8-14...8-15 Sales Tax Per Capit General Fund............................................................8-16 Sales Tax Per Cap it I, II Funds..................................................................8-17 SalesTax Rates...........................................................................................8-18 Sanitation and Recycling..............................................................................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 ServiceCenter Fund ........ ......... .......... .......... .................... .......... .......... 10-17 GolfCourse Fund .. .......... ......... .......... .......... .................... .......... .......... 10-18 SoftballWorld Fund .......... ......... .......... .......... .................... .......... .......... 10-19 Parks at Texas Star is an.......................................10-20 Texas Star Sports Complex n:............................10-21 Equipment Replacement .. ......... .......... .......... .................... .......... .......... 10-22 Health Insurance Fund.....................................................................10-23 Other Information Supplemental Requests .................................................... CapitalRequests.............................................................. Fleet Transfers, Five -Year Plan ........................................... `-- Projected Vehicle Replacements Five Year Plan ................... CAPITAL IMPROVEMENTS PROGRAM — under separate cover .......... .......... 10-24... 10-26 .......... .......... 10-27... 10-35 .......... .......... 10-36 .......... .......... 10-37... 10-42 THEI (CITY OF v PRELIMINARY OPERATING BUDGET FY2009 Letter and Summary General Fund Revenue and Expenditures Water and Sewer, Revenue and Expenditures Other Funds, Revenue and Expenditures Supplemental, Capital and Fleet Debt • Personnel and Insurance Comparison and Historical • Water Utilities Status and • Analysis Multi -Year Financial Plan T H Ei I C I T Y O F Ll�SS 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 Water & Wastewater, Impact of Rate Increase T H E G C T Y (i F EULESS July 25, 2008 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One Leon Hogg, Place Two Linda Martin, Place Three, Mayor Pro Tern Donna Mickan, 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, 2008 and ending September 30, 2009 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 FY2009. 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. Requests 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 to remain flat at 47.000 per $100 of assessed valuation. ♦ There are no cuts in programs or services for citizens. 1-1 ♦ Baseline budget includes a proposed salary plan of 3.5% for 11 months. ♦ The water and wastewater rates are both projected to increase by 220 per 1000 gallons due to rising fuel cost, chemicals, and other production cost increases. ♦ The water and sewer operating fund includes a transfer to CIP which is a continued effort to cash flow an appropriate level of system infrastructure upgrades. ♦ Recommended supplemental programs include upgrading the Raven's Grill Assistant Food and Beverage Manager and golf maintenance Field Tech from workforce employees to full-time benefitted employees. GENERAL FUND REVENUES The General Fund revenues are proposed at $30,753,309. This represents an increase of 3.80% 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 revenues are projected to increase only slightly over the FY08 budget due to the slowdown in the economy, particularly in the housing sector. Additional revenue is also expected from franchise fees, ambulance fees, and jail revenue. 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 $2,725,665,648 for FY2008-09. This represents an increase of $128,644,347 or 4.95% over the 2007 tax roll of $2,597,021,301. The City's proposed tax rate is 47.000 per $100 of assessed valuation, which includes 35.19370 for maintenance and operations and 11.80630 for debt service. Sales Taxes Sales tax projections are based on current year actual collections with increases for new businesses located within the Shops at Vineyard Village. EXPENSES Proposed General Fund operating expenses are projected at $30,747,615 which represents an increase of 3.86% excluding capital programs. This increase is primarily attributed to the employees' pay plan and associated benefits, economic development incentive rebates, increased maintenance costs, street overlay, and increased transfers for equipment replacement. Salaries and benefits consisting of a pay plan, steps for police/fire/non-exempt employees, and TMRS contributions increased expenses by 2.52% leaving only a 1.39% cumulative increase in all other line item expenses. No supplemental programs are recommended in the General Fund this year. Recommended capital programs include replacing city computers, portable radios, and public safety equipment. In addition, continued funding is recommended for the City's contributions to the Tarrant County Home Program, Euless Pride projects, street overlay, and redevelopment efforts. 1-2 In accordance with the City's fiscal policy, all current expenses 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 expenses. 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 expenss can be found in Tab 5. WATER & WASTEWATER FUND The FY2008-09 budget includes proposed revenues of $16,911,421, which is an increase of 2.12% based on anticipated consumption and a proposed 220 increase in both water and wastewater rates. Proposed water and wastewater baseline expenses are $16,908,896, which is an increase of 3.53% over prior year. The majority of this increase is directly related to the cost of water purchased from TRA and wastewater treatment by TRA. Salary and benefit changes increased expenses by less than 1 %. Other baseline expenses have decreased 2.1 % overall. 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. Water and Wastewater Reserve Requirements Water and wastewater 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 FY2008-09 budget year, the required reserve is $367,271. FLEET REPLACEMENT FUND The City maintains a Fleet Replacement program to accumulate funds for the replacement of existing equipment. In an effort to assist in fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is provided annually by the user departments with the FY2008-09 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 within the City of Euless. 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 convention facilities. Funding has been re -instated in the FY2008-09 budget to sponsor the annual Arbor Daze Festival. 1-3 Half -Cent Sales Tax Fund-EDC 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 slightly based on new development. Expenses have increased due to the proposed employee pay plan and an increase in library materials. The $250,000 contingency has been maintained as well as the recommended $500,000 fund balance. 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 city limits. These funds are divided equally among Euless, Dallas, and Fort Worth due to a revenue sharing agreement established in FY1998. In FY2008-09, the annual transfer of $730,020 to the General Fund is budgeted for operations. Another budgeted transfer of $197,942 to the General Debt Service Fund is for the debt service on previously issued debt, the repayment of which was approved from the Car Rental Fund. Recommended capital items include funding for drainage improvements, street improvements, and partial funding for a Family Life Center at Midway Park. 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 expenses to -date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items should be presented within 2-5 years and Priority C items have been identified but will not begin for at least 5 years. We believe this will assist the Council in 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 existing 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 bonded debt in their usage but do not require voter authorization and cannot be used for refunding existing debt. 1-4 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 FY2008-09 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 revenues. CLOSING COMMENTS.... This budget recommendation allows for the continuation of current services to our citizens while stressing the importance of compensating our employees properly. 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 work session on August 1 st. Respectfully submitted, Gary McKamie, City Manager 1-5 EXECUTIVE SUMMARY �- GENERAL FUND FY 2008 Budgeted Resources $33,293,039 Less Use of Prior Year Reserves ($3,666,084) Net Operating Revenues for FY 2008 $29,626,965 Changes in Revenue Property Taxes $723,819 Sales Tax $46,247 Franchise Fees $258,830 Fines & Fees $129,500 Interest Income ($150,000) Transfers $29,580 Other Changes $88,378 Subtotal: $1,126, 354 Proposed FY 2009 Operating Revenues $30,763,309 FY 2008 Budgeted Expenses $33,270,986 Less Capital Expenses from Reserves ($3,666,084) Net Operating Expenses for FY 2008 $29,604,902 Changes in Baseline Expenses Salaries and Benefits $44,594 TMRS $92,659 Increase in Contribution to Worker's Comp $15,267 Rebates (DFW, Acme, Redi-Mix, Shops @ Vineyard Village) $78,988 Prof/Technical Services $45,514 Street Overlay $75,000 _Maintenance $43,095 Equipment Replacement $86,766 Other Changes $66,613 Subtotal Baseline Changes: $548,496 FY 2009 Proposed 3.5% Payplan $594,217 Proposed Baseline Budget for FY 2009 $30,747,616 Capital Expenses Carryover $533,008 Proposed Capital Expenses $1,495,840 Subtotal Capital: $2,028,848 Total Proposed Expense Budget FY 2009 $32,776,463 OR 1-6 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2008 Budgeted Resources $16,928,214 Less Use of Prior Year Reserves ($368,100) Net Operating Revenues for FY 2008 $16,560,114 Changes in Revenue Water Service $267,531 Wastewater Service $326,591 Interest Income ($110,000) Sanitation/Recycling $83,750 Transfers ($232,565) Other Changes $16,000 Subtotal: $351, 307 Proposed FY 2009 Operating Revenues $16,911,421 FY 2008 Budgeted Expenses $16,699,630 Less Capital Expenses from Reserves ($368,100) Net Operating Expenses for FY 2008 $16,331,630 Changes in Expenses Salaries and Benefits $20,947 TMRS $18,363 Increase in Contribution to Worker's Comp $2,698 TRA Payments $790,572 Utilities ($20,500) Maintenance/Supplies ($77,560) Transfers ($160,911) Other Changes ($89,001) Subtotal Baseline Changes: $484,608 FY 2009 Proposed 3.5% Payplan $92,758 Proposed Baseline Budget for FY 2009 $16,908,896 Capital Carryover $121,751 Proposed Capital Expenses $0 Subtotal Capital: $121,751 Total Proposed Expense Budget FY 2009 $17,030,647 1-7 Fund Balance Summary Estimated FY07-08 and Budgeted FY08-09 General and Internal Service Funds Insurance & Risk Mgmt & Equip. General Benefits C°amps Replace Beginning Balance, FY 08 $10,987,442 $2,814,413 $1,028,036 $1,724,875 (per audit, FYE 2007) FY08 Estimated Revenues 29,690,637 4,496,306 762,689 1,498,948 Total Available: 40,678,079 7,310,719 1,790,725 3,223,823 FY08 Estimated Expenses (29,682,209) (4,345,969) (759,887) (1,199,710) Capital Expenses (3,079,210) 0 0 0 Total Projected Expenses: (32,761,419) (4,345,969) (759,887) (1,199,710) Estimated Ending Balance, FY08 7,916,660 2,964,750 1,030,838 2,024,113 FY09 Budgeted Revenues 30,753,309 4,446,913 773,697 820,687 Total Available: 38,669,969 7,411,663 1,804,535 2,844,800 FY09 Budgeted Expenses Capital Expenses Total Projected Expenses: (30,747,615) (4,347,762) (772,071) (560,850) (533,008) 0 0 0 (31,280,623) (4,347,762) (772,071) 56( 0,850) srojected Ending Balance, FY09 7,389,346 3,063,901 1,032,464 2,283,950 .ess: Designated Reserve (393,950) 0 0 0 \djusted Ending Balance 6,995,396 3,063,901 1,032,464 2,283,950 Recommended Reserve Levels per Fiscal Policy, 5 05, 4,J02 1,945,555 Available for Supplemental: Available for Capital: Total Available 5,694 99,151 1,935,300 1,019,195 1,940,994 1,118,346 600,000 2,283,950 1,626 259,837 430,838 25( 9,837) 432,464 0 1-8 Fund Balance Summary Estimated FY07-08 and Budgeted FY08-09 Special Revenue Funds Hotel/ Juvenile Half Cent Crime Police PublicSafety Car Rental Motel Case Fund Sales Tax Control Drug Fund Grants iBeginning Balance, FY 08 $229,927 ($13,593) $2,391,775 $763,478 $312,059 $74,268 $7,176,331 (per audit, FYE 2007) FY08 Estimated Revenues 231250 52,000 3,840,221 1,746,782 32,800 92,351 13,774,817 Total Available: 461,177 38,407 6,231,996 2,510,260 344,859 166,619 20,951,148 FY08 Estimated Expenses (219,599) (38,277) (3,225,362) (1,744,226) (8,750) (92,351) (9,590,118) Capital Expenses 0 0 (22,078,994) 36( 2,201) 0 0 (7,806,008) Total Projected Expenses: 21( 9,599) (38,277) (5,304,356) (2,106,427) (8,750) (92,351) (17,396,126) Estimated Ending Balance, FY08 241,578 130 927,640 403,833 336,109 74,268 3,555,022 FY09 Budgeted Revenues 308,750 55,000 3,929,500 1,807,500 81000 92,351 12,950,000 Total Available: 550,328 55,130 4,857,140 2,211,333 344,109 166,619 16,505,022 FY09 Budgeted Expenses (254,925) (53,673) (3,277,665) (1,805,273) (5,000) (92,351) (9,427,962) Capital Expenses 0 0 18( 9.342) (67,000) 0 0 0 Total Projected Expenses: 25L 4.925) (53,673) (3,467,007) (1,872,273) (5,000) (92,351) (9,427,962) ,rojected Ending Balance, FY09 295,403 1,457 1,390,133 339,060 339,109 74,268 7,077,06Q ess: Designated Reserve (77,465) 0 0 0 0 0 g ,djusted Ending Balance 217,938 1,457 1,390,133 339,060 339,109 74,268 7,077,06Q Recommended Reserve Levels per Fiscal Policy: 41,905 Available for Supplemental: 53,825 Available for Capital: 122,208 Total Available 176,033 40. 0 500,000 296,757 N/A 0 2,000,000 1,327 651,835 2,227 3,000 0 3,522,036 130 238,298 40,076 336,109 74,268 1,565,022 1,457 890,133 42,303 339,109 74,268 5,077,060 1-9 Fund Balance Summary Estimated FY07-08 and Budgeted FY08-09 Enterprise Funds Water $ Service Drainage Recreation Texas Star Softball Parks at Texas Star Sewer Center Utility Classes Arbor Daze Golf World Texas Star Sports System Complex* FY08 Estimated Revenues 17,287,744 1,174,998 708,000 386,650 17,597 3,932,652 1,059,854 362,600 1,422,454 Total Available: 20,734,922 1,314,027 1,276,397 674,670 100,409 4,516,980 1,262,422 534,012 1,796,434 FY08 Estimated Expenses (16,920,920) (1,174,998) (666,858) (364,154) (64,432) (3,921,986) (1,046,807) (331,513) (1,378,320) Capital Expenses (204,100) 8( ,010) (300,000) 0 0 (172,079) 0 0 0 Total Projected Expenses: (17,125,020) (1183,008) 96( 6,858) 364154 6( 4,432) (4,094,065) (1,046,807) 33( 1,513) (1,378,320) Estimated Ending Balance, FY01 3,609,902 131,019 309,539 310,616 35,977 422,916 215,615 202,499 418,114 FY09 Budgeted Revenues 16,911,421 1,193,956 698,500 386,650 60,500 3,812,735 1,057,823 378,600 1,436,423 Total Available: 20,521,323 1,324,975 1,008,039 697,166 96,477 4,235,650 1,273,438 581,099 1,854,537 FY09 Budgeted Expenses (16,908,896) (1,193,956) (668,755) (381,174) (60,250) (3,794,168) (1,051,626) (372,549) (1,424,175) Capital Expenses 12( 1,751) 0 0 0 0 0 0 0 0 Total Projected Expenses: (17,030,647) (1,193,956) 668 755 (381,174) (60,250) (3,794,168) (1,051,626) (372,549) (1,424,175) Irojected Ending Balance, FY09 3,490,676 131,019 339,284 315,992 36,227 441,482 221,812 208,550 430,365 ess: Designated Reserve 0 0 0 0 0 0 12( 7.530) (31,8831 59 41; 1 Ajusted Ending Balance 3,490,676 131,019 339,284 316,992 36,227 441,482 94,282 176,667 270,941 Recommended Reserve Levels per Fiscal Polic 3,474,431 0 137,415 78,323 0 779,624 216,088 76,561 292,639 )ble for Supplemental: 2,625 0 29,746 5,476 250 18,567 6,197 6,061 12,248 s ble for Capital: 13,720 131,019 172.124 232,193 36,977 (356,7091 12( 8.003) 94,065 (33,938) l�el Available 16,246 131,019 201,869 237,669 36,227 (338,142) (121,806) 100,116 (21,690) *This column reflects the recommendation to combine Softball World and the Parks at Texas Star into a single enterprise fund. 1-10 Fund Balance Summary Estimated FY07-08 and Budgeted FY08-09 �. Debt Service Funds G.O.Debt Stars Center Half Cent W & S Softball Texas Star Service Debt Sales Tax Debt World Debt Golf Course Debt Debt iBeginning Balance, FY 08 $798,823 $156,072 $22,898 $21,625 $32,482 $1,531,430 (per audit, FYE 2007) FY08 Estimated Revenues 3,523,354 990,557 932,716 411,022 130,712 2,036,896 Total Available: 4,322,177 1,146,629 955,614 432,647 163,194 3,568,326 FY08 Estimated Expenses (3,543,372) (976,513) (932,716) (430,467) (162,069) (1,948,540) Capital Expenses 0 0 0 0 0 34( 5,136) Total Projected Expenses: (3,543,372) (976,513) 93( 2.716) (430,467) (162,069) (2,293,676) Estimated Ending Balance, FY08 778,805 170,116 22,898 2,180 1,125 1,274,650 FY09 Budgeted Revenues 3,360,468 984,915 931,987 429,735 159,413 758,113 Total Available: 4,139,273 1,155,031 954,885 431,915 160,538 2,032,763 FY09 Budgeted Expenses (3,398,467) (977,013) (931,987) (429,735) (159,413) (683,113) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,398,467) 97( 7,013) 93( 1,987) 42( 9,735) 15( 9,413) 68( 3,113) Irojected Ending Balance, FY09 740,806 178,018 22,898 2,180 1,125 1,349,650 .ess: Designated Reserve 0 (81,293) 0 0 0 60j Ldjusted Ending Balance 740,806 96,725 22,898 2,180 1,125 744,002 Recommended Reserve Levels per Fiscal Policy, �►' 283,206 Available for Supplemental: (37,999) Available for Capital: 495,599 Total Available 457,600 0 0 0 0 0 7,902 0 0 0 75,000 88,823 22,898 2,180 1,125 669,002 96,725 22,898 2,180 1,125 744,002 Where Does The Money Come From? By Fund Estimated FY07-08 Proposed FY08-09 Use of Excess Use of Excess Fund Revenue Reserves Revenue Reserves General $ 29,690,637 $ 3,079,210 $ 30,753,309 $ 533,008 Hotel/Motel** $ 231,250 $ - $ 308,750 $ _ Juvenile Case ** $ 52,000 $ - $ 55,000 $ _ EDC $ 3,840,221 $ 2,078,994 $ 3,929,500 $ 189,342 CCPD $ 1,746,782 $ 362,201 $ 1,807,500 $ 67,000 Police Drug Fund ** $ 32,800 $ - $ 8,000 $ _ Public Safety Grants** $ 92,351 $ - $ 92,351 $ Car Rental $ 13,774,817 $ 6,524,350 $ 12,950,000 $ _ Water & Sewer $ 17,287,744 $ 204,100 $ 16,911,421 $ 121,751 Service Center** $ 1,174,998 $ 8,010 $ 1,193,956 $ _ Drainage Utility** $ 708,000 $ 300,000 $ 698,500 $ Recreation Classes** $ 386,650 $ - $ 386,650 $ Arbor Daze** $ 17,597 $ 46,835 $ 60,500 $ Softball $ 1,059,854 $ - $ 1,057,823 $ Golf $ 3,932,652 $ 172,079 $ 3,812,735 $ Parks at Texas Star** $ 362,600 $ - $ 378,600 $ Equip. Replacement ** $ 1,498,948 $ $ 820,687 $ Insurance $ 4,496,306 $ $ 4,446,913 $ Risk/WC $ 762,689 $ - $ 773,697 $ _ G.O. Debt $ 3,523,354 $ 125,000 $ 3,360,468 $ 125,000 Star Center Debt** $ 990,557 $ - $ 984,915 $ _ EDC Debt** $ 932,716 $ - $ 931,987 $ Water & Sewer Debt** $ 411,022 $ 19,445 $ 429,735 $ Softball World Debt** $ 130,712 $ 31,357 $ 159,413 $ Golf Course Debt** $ 2,036,896 $ 345,136 $ 758,113 $ EDC Debt Reserve`* $ 47,500 $ $ 28,500 $ TOTAL $ 89,221,653 $ 13,296,717 $ 87,099,023 $ 1,036,101 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 46 economic development sales tax, and the CCPD fund supported by the 1/4¢ 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 FY07-08 Proposed FY08-09 Operating Capital Operating Fund Expenses Expenses Expenses General $ 29,682,209 $ 3,079,210 $ 30,747,615 $ Hotel/Motel** $ 219,599 $ - $ 254,925 $ Juvenile Case ** $ 38,277 $ - $ 53,673 $ EDC $ 3,225,362 $ 2,078,994 $ 3,277,665 $ CCPD $ 1,744,226 $ 362,201 $ 1,805,273 $ Police Drug Fund " $ 8,750 $ - $ 5,000 $ Public Safety Grants*' $ 92,351 $ - $ 92,351 $ Car Rental $ 9,590,118 $ 7,806,008 $ 9,427,962 $ Water & Sewer $ 16,920,920 $ 204,100 $ 16,908,896 $ Service Center** $ 1,174,998 $ 8,010 $ 1,193,956 $ Drainage Utility" $ 666,858 $ 300,000 $ 668,755 $ Recreation Classes** $ 364,154 $ - $ 381,174 $ Arbor Daze** $ 64,432 $ $ 60,250 $ Softball $ 1,046,807 $ - $ 1,051,626 $ Golf $ 3,921,986 $ 172,079 $ 3,794,168 $ Parks at Texas Star** $ 331,513 $ - $ 372,549 $ Equip. Replacement ** $ 1,199,710 $ $ 560,850 $ Insurance $ 4,345,969 $ $ 4,347,762 $ Risk/WC $ 759,887 $ $ 772,071 $ G.O. Debt $ 3,543,372 $ $ 3,398,467 $ Star Center Debt** $ 976,513 $ $ 977,013 $ EDC Debt** $ 932,716 $ $ 931,987 $ Water & Sewer Debt'* $ 430,467 $ $ 429,735 $ Softball World Debt** $ 162,069 $ - $ 159,413 $ Golf Course Debt** $ 1,948,540 $ 345,136 $ 683,113 $ EDC Debt Reserve** $ 47,500 $ - $ 28,500 $ TOTAL $ 83,439,303 $ 14,355,738 $ 82,384,749 $ Capital Expenses 533,008 189,342 67,000 121,751 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 expenses and to maintain a high level of accountability. 1-13 I TAX RATE SCENARIOS As Computed from July, 2008 Certified Tax Roll Fiscal Year 2008-09 Revenue at Revenue at Revenue at Fiscal Year 2007-08 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.454439 0.470000 0.478242 Debt Tax Rate 0.129659 0.118063 0.118063 0.118063 M & O Tax Rate 0.340341 0.336376 0.351937 0.360179 Assessed Valuation (a) $2,597,021,301 $2,725,665,648 $2,725,665,648 $2,725,665,648 Total Debt $4,519,885 $4,375,480 $4,375,480 $4,375,480 Debt Paid by other Sources ($1,294,945) ($1,299,955) ($1,299,955) ($1,299,955) Taxable Debt Service $3,224,940 $3,075,525 $3,075,525 $3,075,525 Debt Revenue $3,224,922 $3,075,526 $3,075,526 $3,075,526 Increase (Decrease) in Debt Revenue ($149,396) ($149,396) ($149,396) M&ORevenue $8,661,954 $8,985,115 $9,400,773 $9,620,930 Prior Year M&O Revenue $8,172,122 $8,661,954 $8,661,954 $8,661,954 Increase (Decrease) in M&O Revenue $489,832 $323,162 $738,820 $958,976 Total Increase in Tax Revenue $489,832 $173,765 $589,423 $809,580 M 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 $267,115 ($2,725,665,648'.01 ".9800/100 = $267,115). M&O = Maintenance and Operations 1-16 TAX RATE SCENARIOS As Computed from July, 2008 Certified Tax Roll Fiscal Year 2008-09 Revenue at Revenue at Revenue at Fiscal Year 2007-08 Effective Tax Rate Proposed Rate Roll"ck Rate Total Tax Rate 0.470000 0.451110 0.470000 / 0.475096 Debt Tax Rate 0.129659 0.118063 0.118063 0.118063 M & O Tax Rate 0.340341 0.333047 0.351937 0,357033 Assessed Valuation (a) $2,597,021,301 $2,725,665,648 $2,725,665,6 $2,725,665,648 Total Debt $4,519,885 $4,375,480 $4,37 ,480 $4,375,480 Debt Paid by other Sources Taxable Debt Service ($1,294,945) $3,224,940 ($1,299,955) $3,075,525 ($1,2 9,955) $�3;075,525 ($1,299,955) $3,075,525 Debt Revenue $3,224,922 $3,075,526 /$3,075,526 $3,075,526 Increase (Decrease) in Debt Revenue ($149,396) ($149,396) ($149,396) M&O Revenue $8,661,954 $8,896,193 $9,400,773 $9,536,895 Prior YearM&O Revenue $8,172,122 $8,661,954 $8,661,954 $8,661,954 Increase (Decrease) in M&O Revenue $489,832 $234,239 $738,820 $874,942 Total Increase in Tax Revenue $489,832 $84,843 $589,423 $725,545 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 $267,115 ($2,725,665,648*.01*.9800/100 = $267,115). M&O = Maintenance and Operations P-M 1-16 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 for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY08* FY08* Revenues FY 07 FY 08 FY 08* FY 09 to FY09 to FY09 Interest Income $303,261 $275,000 $275,000 $165,000 ($110,000) -40% Sanitation $122,746 $125,000 $137,310 $153,750 $16,440 12% Water Service $8,107,488 $9,840,209 $9,408,168 $10,107,740 $699,572 7% Sewer Service $4,699,550 $5,314,340 $5,252,793 $5,640,931 $388,138 7% New Meters^ $26,761 $52,000 $25,000 $25,000 $0 0% Reconnect Fees^ $122,630 $117,000 $125,000 $125,000 $0 0% Inspection Fees^ $138,623 $70,000 $200,000 $100,000 ($100,000) -50% W/S Miscellaneous^ $212,873 $25,000 $59,908 $30,000 ($29,908) -50% Penalties $248,744 $255,000 $255,000 $255,000 $0 0% Initiations/Transfer Fees' $31,275 $34,000 $34,000 $34,000 $0 0% Recycling Fees $200,977 $220,000 $258,000 $275,000 $17,000 7% Transfers^ $10,465 $232,565 $1,257,565 $0 $1,257,565 -100% TOTAL REVENUES $14,225,393 $16,560,114 $17,287,744 $16,911,421 ($376,323) -2% Use of Excess Reserves $0 $368,100 $204,100 $121,751 $82,349 -40% TOTAL RESOURCES $14,225,393 $16,928,214 $17,491,844 $17,033,172 ($458,672) -3% 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 Water & Sewer Expenditures Non -Depart. FY08 o9 37% Finance 5% Public Works 3% Sewer & Treatment 15% Water Production Water Distribution 36% 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 FY08* FY08* Expenditures FY 07 FY 08 FY 08* FY 09 to FY09 to FY09 Water Office $331,045 $363,135 $363,135 $374,766 $11,631 3% GIS $387,255 $455,182 $455,182 $456,552 $1,370 0% Total -Finance $718,300 $818,317 $818,317 $831,318 $13,001 2% City Engineer $431,446 $562,380 $562,380 $545,622 ($16,758) -3% Water Production $5,463,009 $5,580,469 $6,156,393 $6,070,476 ($85,917) -1% Water Distribution $629,501 $621,555 $621,555 $633,573 $12,018 2% Sewer & Treatment $2,247,430 $2,284,830 $2,340,428 $2,547,879 $207,451 9% Meter Reading $48,319 $59,724 $59,724 $51,645 $8,079 -14% Total -Public Works $8,819,705 $9,108,958 $9,740,480 $9,849,195 $108,715 1% Recycling $83,660 $98,370 $98,370 $93,895 ($4,475) -5% Legal Services $45,892 $75,000 $75,000 $75,000 $0 0% Non -Departmental $5,658,505 $6,230,885 $6,188,753 $6,059,488 $129,265 -2% Total -Non Departmental $5,788,057 $6,404,255 $6,362,123 $6,228,383 ($133,740) -2% Total Operating Expenses $15,326,062 $16,331,530 $16,920,920 $16,908,896 ($12,024) 0% Capital Expenses $860,322 $368,100 $204,100 $121,751 $82,349 -40% Total Expenses $16,186,384 $16,699,630 $17,125,020 $17,030,647 ($94,373) -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. M GI WATER AND WASTEWATER FUND IMPACT OF WATER RATE INCREASE CURRENT RATE ($2.97) Water Billed (1000 gallons) Proposed Rate Increase Additional Annual Revenue Projected Additional Monthly Cost for Average Customers Five Average Average Year Monthly Monthly Average Usage Usage Volume 8,000 Gal 10,000 Gal 2,600,782 8,000 10,000 0.22 0.22 0.22 $ 572,172 $ 1.76 $ 2.20 IMPACT OF WASTEWATER RATE INCREASE CURRENT RATE ($2.21) Wastewater Billed (1000 gallons) Proposed Rate Increase Additional Annual Revenue Projected Additional Monthly Cost for Average Customers Five Average Year Monthly Average Usage Volume 8,000 Gal 1,666,293 8,000 0.22 0.22 $ 366,584 1-19 Average Monthly Usage 10,000 Gal 10,000 0.22 $ 1.76 $ 2.20 THEI I C I T Y OF 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 General Fund Revenues FYu8mull Property Taxes 31% Miscellaneous 2% General Fund Revenues Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax TXU Electric TXU Gas Telephone Franchise Sanitation Service Recycling Franchise Fee Cable Franchise Fee W&S Franchise Tax Swimming Pools Municipal Court Library Fees Ambulance Fees Jail Revenue Contractor Regulatory License Other Permits Fire Permits Health Permits Minimum Housing Misc. Permits and Fees Building Permits Interest Income Miscellaneous Auto Theft Task Force Grant School Resource Officers Alarm Revenue Tower Lease Betterment Contributions Transfers TOTAL REVENUES Use of Excess Reserves TOTAL RESOURCES Transfers 5% Interest 1% Actual FY 07 $81274,990 $279,556 $176,290 $71055,176 $11763,794 $87,400 $1,687,809 $338,087 $407,428 $143,527 $11,281 $313,754 $718,070 $14,621 $31318,280 $45,146 $744, 002 $247,715 $61,200 $34,022 $49,832 $71,155 $88,426 $42,583 $479,029 $628, 960 $97,966 $73,648 $252, 576 $415200 $218,166 $23,301 11482,842 $19,271,831 $0 $29,271,831 Fines &Fees 13% Budget FY 08 $8,661,954 $1401000 $85,000 $71695,003 $11923,750 $82,500 $11600,000 $300,000 $405,000 $137,000 $11,250 $295,000 $816,991 $15,000 1006,500 $46,500 $725,000 $175,000 $47,500 $33,500 $35,000 $70,000 $91,000 $65,000 $500,000 $450,000 $18,000 $73,706 $265,205 $40,000 $214, 585 $21,000 $11581,011 $29,6265955 Sales &Uses Taxes 32% LicenseslPerm its 3% Franchise Fees 13% Estimated FY 08* 661,954 $140,000 $85,000 $7,423,128 $1,8551782 $85,000 $1,640,000 $350,000 $415,000 $153,510 $11,250 $330,000 $801,508 $15,000 $310361000 $467500 750,000 $350,000 $55,000 $33,500 $35,000 $70,000 $91,000 $61,500 $450,000 $450,000 $66,619 $73,706 $260,152 $40,000 $265,000 $23, 000 1566,528 $294690,637 666,084 $3,079,210 2933039 $325769,847 Proposed FY 09 $9,400,773 $125,000 $85,000 $7,730,000 $1,9321500 $85,000 $1,650,000 $400,000 $415,000 $1691750 $13,750 $330,000 845,571 $15,000 $31036,000 $46,500 $750,000 $2501000 $55,000 $33,500 $35,000 $70,000 $91,000 $61,500 $500,000 $300,000 $45,000 $75,917 $267, 957 $40,000 $265, 000 $23,000 $11610,591 $30,753,309 $533,008 1,286,317 $ Diff FY08* to FY09 $738,819 ($151000) $0 61872 $761718 $0 $107000 $501000 $0 $161240 $2,500 $0 $441063 $0 $0 $0 $0 ($100,000) $0 $0 $0 $0 $0 $0 $501000 ($1507000) ($211619) $2,211 $7,805 $0 $0 $0 $44,063 $1,062,672 Diff. FY08* to FY09 9% -11% 0% 4% 4% 0% 1% 14% 0% 11% 22% 0% 5% 0% 0% 0% 0% -29% 0% 0% 0% 0% 0% 0% 11% -33% -32% 3% 3% 0% 0% 0% 3% 4% $2,546,202) -83% $1.483.5301 -5% 2-1 Genera[ Fund FY 09 Revenue Assumptions Revenue Source _-= s ._ Assumptions, _ ....� �.., a�� Property Taxes Projections are based on a proposed tax rate of .47000 Prior Year Taxes Projected slight decrease from FY08 estimates. Penalties & Interest Projected to remain flat with FY08 estimates. Sales Tax Increased only for known development Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY08 estimates. Electric Franchise Projected slight increase from FY08 estimates. Gas Franchise Projected increase due to change in franchise agreement. Telephone Access Line Fees Projected to remain flat with FY08 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 FY08 estimates. Water & Sewer Franchise Tax Based on 5% of projected gross receipts. Swimming Pools Projected to remain flat with FY08 estimates. Municipal Court Projected to remain flat with FY08 estimates. Library Fees Projected to remain flat with FY08 estimates. Ambulance Fees Projected to remain flat with FY08 estimates. Jail Revenue Based on three year average collections. Contractors Regulatory License Projected to remain flat with FY08 estimates Other Permits Projected to remain flat with FY08 estimates Fire Permits Projected to remain flat with FY08 estimates Health Permits Projected to remain flat with FY08 estimates Minimum Housing Projected to remain flat with FY08 estimates Miscellaneous Permits and Fees Projected to remain flat with FY08 estimates Building Permits Projected to remain flat with FY08 budget. Food Handlers License Projected to remain flat with FY08 estimates Interest Income Based on average rate of return of 3%. Miscellaneous Based on three-year average collections. Police Program Reimbursements Based on assigned officers' current salary plus 3%. School Police Reimbursements Based on current contract of four patrol officers, plus 3%. Alarm Revenue Projected to remain flat with FY08 estimates Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY08 estimates Transfers Based on 5% of water & drainage revenue. 2-2 General Fund Multi -Year Analysis $301000,000 $25,000,000 - $201000,000 N $15,0001000 a� $10,000,000 --- $5,000,000 $0 FY2005 FY2006 FY2007 FY2008 FY2009 ■ Property Taxes ■ Franchise Fees ❑ Sales & Use Taxes ❑ Fines & Fees ❑ Licenses & Permits ■ Interest Income ■ Intgov't./Trans./Misc. REVENUE SOURCE Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income I nt'gov't./Trans./Misc. TOTAL REVENUES ACTUAL FY2005 $7,442,282 $3,326,641 $6,157,831 $3,643,844 $911,916 $210,303 $21028,445 23,721,262 ACTUAL FY2006 $7,857,035 $4,116,704 $71835,258 $41071,531 $8583029 $416,206 $21470,632 271625, 395 FY2007 $8,730,836 $3,619,955 $87906,370 $41355,143 $826,247 $628,960 $212041320 292271,831 FY2008 $8,886,954 $3,701,268 $9,363,910 $4,182,500 $796,000 $450,000 $2,3101005 29,690,637 FY2009 $9,610,773 $3,824,071 $9,747,500 $4,0821500 $8461000 $300,000 $2,342,465 30,753,309 TO FY08 I 8.1 3.3% 4.1 % -2.4% 6.3% -33.3% 1 A% 3.6% Property Taxes 31 % 28% 30% 30% 31 % 29.76% Franchise Fees 14% 15% 12% 12% 12% 13.52% Sales & Use Taxes 26% 28% 30% 32% 32% 29.08% Fines & Fees 15% 15% 15% 14% 13% 14.66% Licenses & Permits 4% 3% 3% 3% 3% 3,36% Interest Income 1 % 2% 2% 2% 1 % 1,32% Int'govern./Misc. 9% 9% 8% 8% 8% 8,30% TOTAL 100.00% 100,00% 100000% 100,00% 100000% 100000% 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 sales tax continues to grow and now exceeds revenues projected from property taxes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therfore are subject to sharp declines in slower economic periods. Through the years the trend shows property tax to be the largest source of revenues averaging 29.76% of the total. The sales tax trend is the second highest source on average at 29.08% and fines third at 14.66%. Franchise Fees make up approximately 13,52% of total revenues with other sources varying from 1 % to 9%. 2-3 General Fund Expenditures Non -Depart 160 Finance FY08'09 Development 4% 3% Public Works 5% Community Srvc. 8% Fire 23% y,' Capital 2% Admin. 9% Police 30% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY08* FY08* Expenditures FY 07 FY 08 FY 08* FY 09 to FY09 to FY09 City Council $34,052 $49,375 $49,375 $49,375 $0 0% Administration $328,348 $303,922 $303,922 $302,485 ($1,437) 0% City Secretary $294,449 $322,525 $322,525 $325,639 $3,114 1% Communications/Marketing $12,546 $17,273 $17,273 $17,273 $0 0% Personnel $240,033 $315,589 $315,589 $332,952 $17,363 6% Information Services $226,742 $298,161 $298,161 $309,951 $11,790 4% Facility Maintenance $828,290 $785,070 $785,070 $791,312 $6,242 1% Library $704,790 $770,907 $770,907 $667,055 $103,852 -13% Total - Admin. $2,669,260 $2,8621822 $23862,822 $2,7963042 ($66,780) -2% Finance/Budget $217,062 $239;170 $239,170 $239,382 $212 0% Municipal Court $639,806 $707,717 $707,717 $719,949 $12,232 2% Accounting $299,106 $310,014 $310,014 $307,168 ($2,846) -1% Purchasinq $65,476 $74 793 $74 793 $75,322 $529 1% Total - Finance $1,221,450 $1,3313694 $1,3313694 $1,3413821 $10,127 1% Police Administration $349,779 $497,652 $497,652 $634,682 $137,030 28% Police Patrol $4,269,978 $4,441,420 $4,441,420 $4,253,267 ($188,153) -4% Police CID $1,329,554 $1,443,483 $1,443,483 $1,448,168 $4,685 0% Police Service $1,508,339 $1,811,266 $1,811,266 $1,827,933 $16,667 1% Police Detention $1,066,304 $1,147,550 $1,147,550 $1,279,860 $132,310 12% Emergency Management $9,264 $211446 $21 446 $28,040 $6,594 31% Total -Police $81533,218 $%3629817 $9,362,817 $9,471,950 $109,133 1% Fire Marshal/Education $380,941 $434,324 $434,324 $445,431 $11,107 3% Fire Administration $389,166 $416,142 $416,142 $429,961 $13,819 3% EMS/Suppression $5,612,563 $6,234,479 $6,234,479 $6,341,305 $106,826 2% Total -Fire $6,3823670 $7,084,946 $7,084,945 $7,216,697 $1313752 2% Planning & Development $312,632 $340,566 $340,566 $344,317 $3,751 1% Inspection Services $496,758 $552,784 $552,784 $5617752 $8,968 2% Environmental Health $120,967 $135 247 $135,247 $133,914 $1,333 -1% Total -Development $930,357 $13028,597 $15028,597 $1,039,983 $11,386 1% Leisure Services $578,375 $639,471 $639,471 $627,064 ($12,407) -2% Parks $1,337,269 $1,402,819 $1,402,819 $1,440,996 $38,177 3% Swimming Pools $89,470 $104,940 $104,940 $105,940 $1,000 1% Projects/Special Events $101,189 $110,967 $110,967 $115,089 $4,122 4% Recreation Admin. $61,774 $68,123 $689123 $68,683 $560 1% Total -Community Services $231683077 $2,326,320 $2,326,320 $2,3573772 $315452 1% Street Maintenance $693,711 $961,629 $961,629 $1,043,248 $810619 8% Animal Control $256,164 $269,093 $269,093 $268,463 ($630) 0% City Engineer $117,865 $160,782 $160,782 $160,052 $730 0% Total - Public Works $1,067,740 $1,3911504 $1,391,604 $1,471,763 $80,259 6% Legal Services $110?892 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,038,423 $4,089,203 $4,166,510 $4,924,587 $758,077 18% Betterment $24,288 $221000 $22,000 $22,000 $0 0% Total - Non -Depart. $31173,604 $4,216,203 $4,2933510 $6,0613587 $7585077 18% Total Operating Expenses $26,146,366 $29,604,902 $29,682,209 $30,747,615 $1,065,406 4% Capital Expenses $1,438,804 $3,666,084 $3,079,210 $533,008 $2,546,202 -83% Total Expenses $27,585,169 $33,270,986 $323761,419 $31,2801623 ($1,4801796) -5% 2-4 Adj. Net Taxable Value Assessed Proposed Tax Rate per $100 Valuation Estimated Tax Levy Est. Percent of Collection (O&M and I&S) Estimated Collections PROPERTY TAXES Estimated Revenues FY09 Operating &Maintenance $27725,665,648 0,351937 $9,592,626 98.00% $9,400,773 Debt Service $2, 304,987,265 0.118063 $31075,526 100,00% $31075,526 Proposed Fund Distribution * Additional General Fund Rate Percent $ Amount Sales Tax Total Operating & Maintenance 0,351937 74.88% $9,400,773 $1,932,500 $11,333,273 Debt Service 0,118063 25.12% $31075,526 $0 $3,075,526 TOTAL 0,470000 100,00% $12,476,300 $1,932,500 $14,4089800 Ten Year Breakdown of Tax Rate 0.600000 From 2000 to 2009 the interest and sinking portion of the tax rate has decreased 25%, while the operating and o.5oo000 maintenance portion of the tax rate has decreased by 1.25%. The tax rate ratio funding Cp 0.400000 operations and interest & sinking has averaged 66% and 34%, respectively, from FY00 to FY09. 0 0.300000 a a c 0.200000 U 0.100000 0.000000 2000 2001 2002 2003 2004 2005 2006 2007 2008 Fiscal Year ■ Interest & Sinking Funds ■ Operating Funds Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2000 0.356440 0.158314 0.514754 2001 0.336374 0.178380 0.514754 2002 09311966 00185288 0,497254 2003 0,298479 06198775 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 00340341 00129659 0,470000 2009 0,351937 0,118063 0.470000 2-5 Revenue Type Current Year Prior Year Penalty & Int. Total Property Tax Revenues YTD Collection Review As of 05/31/08 FY 08 FY 07 Amount Collections Collections Difference 70 Difference $1114103899 $1152812663 $1293236 1.1% $100,594 $18%043 ($883449) =46.8% $65,650 $1059312 ($3%662) =371% $11,577,143 I$11,576,018 $1,Ito I0.0% Notes: Collections include General & Debt Service Funds, Report Month October November December January February March April May June July August September Property Tax Monthly Revenues Current Year Collections FY 08 FY 07 Collections Collections Amount Difference Difference PY $147,986 $134,737 $13,249 9.8% $7987133 $3189666 $47%467 150.5% $1,866,052 $2,0259133 ($1599081) =7.9% $6,1297720 $4,9151353 $1,2149367 241% $2,275,944 $3,270,599 ($9949654) w30m4% $105,515 $563,662 ($458,147) =81.3% $315549 $37,294 ($57745) A&4% $56,001 $16,219 $3%782 245.3% $198,847 $2889692 $17,894 $149088 TOTAL YTD through May $11,410,900 $11,281,663 Note: Collections do not include Penalties or Interest $�,aoo,000 ,� $6,000,000 � $5,000,000 $4,000.000 $3,000,000 > $25000,000 $1,000,000 $0 Property Tax Monthly Revenues Current Year Collections OCT NOV DEC JAN FEB MAR APR MAY Comparison FY 07 to FY 08 $129,237 ❑ FY 07 8 FY 08 JUN JUL AUG SEPT City of Euless Summary of General Fund Sales Tax Mthly % Over/ 2004-05 % of 2005-06 % of 2006-07 % of 2007-08 % of Change FY08 (Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total (PY) Proj. Budget $75695,003 Oct $359,755 $359,755 8% $402,349 $402,349 7% $528,551 $528,5511 8% $601,660 $601,660 7.15% 13.83% $8,410,196 $7157193 Nov $494,625 $854,380 18% $591,991 $994,340 17% $639,216 $1,167,767 17% $695,157 $1,296,817 16.68% 8.75% $7,774,576 $79,573 Dec $367,378 $1,221,758 26% $425,716 $1,420,056 24% $468,489 $11636,256 24% $548,027 $1,844,844 23,59% 16.98% $7,818,972 $123,969 Jan $332,646 $1,554,404 33% $430,840 $1,8501896 31% $473,883 $2,110,139 30% $572,630 $224175474 30,59% 20.84% $7,902,792 $207,789 Feb $4607593 $2,014,997 43% $620,272 $2,471,167 41% $654,079 $2,764,218 40% $632,845 $3,0501319 40.46% -3.25% $71539,404 $155,599 Mar $272,182 $2,287,179 48% $403,9421 $2,875,110 48% $498,682 $3,262,900 47% $515,007 $3,565,327 47.41% 3,27% $7,520,217 $1741786 Apr $316,335 $2,6037514 55% $3977655 $3,272,765 54% $536,250 $3,799,1491 55% $516,784 $4,0829111 54,58% -3,63% $7,479,071 $215,932 May $478,877 $3,082,391 65% $652,637 $3,925,402 65% $705,533 $4,504,682 65% $681,596 $4,7637707 65.09% -3.39% $7,318,796 $3761207 Jun $364,501 $3,446,893 73% $494,479 $47419,881 73% $546,239 $5,050,921 73% $590,760 $5,354,467 73.13% 8.15% $7,321,377 $373,626 Jul $375,100 $3,821,993 81% $494,721 $4,914,602 82% $631,415 $5,682,337 82% Aug $501,168 $4,323,161 92% $634,539 $5,5497140 92% $662,815 $6,345,151 92% Se $396,938 $4,7207098 100% $477,112 $6,0267252 100% $580,9741 $6,926,126 100% AVG: $393,342 AVG: $502,188 AVG: $577,177 AVG: $594,941 tv HI: $501,168 HI: $652,637 HE $705,533 HE $695,157 LO: $272,182 LO: $397,655 LO: $468,489 LO: $515,007 $800,000 General Sales Tax Revenues---- $700,000 $600,000 $500,000 c N � $400,000 0 $300,000 $2007000 $100,000 I $0 Oct Nov Dec Jan Feb Mar Apr May ❑ 2004-05 0 2005-06 ®2006-07 ■ 2007-08 Jun Jul Aug Sep 1/4 ¢ City of Euless Additional Sales Tax Mthly % 2004-05 % of 2005-06 % of 2006-07 % of 2007=08 % of Change FY08 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total Pr. Yr. Proj. Budget $1,9239750 Oct $89 939 $89 939 8% $100 587 $100 587 7% $132,138 $132 138 8% $150 415 $150 415 7.15% 13.83%R$21102154919 $178799 Nov $123 656 $213595 18% $147998 $248585 17% $159804 $291942 17% $173 789 $324204 16,68% 8.75%44 $19 894 Dec $91845 $305440 26% $106429 $355014 24% $1177122 $409 064 24% $137,007 $461,211 23,59% 16,98%43 $30t993 Jan $83161 $388601 33% $1077710 $462 724 31% $118471 $527535 30% $143,158 $604368 30,59% 20.84%98 $51948 Feb $115148 $503 749 43% $155 068 $617792 41% $163520 $691054 40% $158211 $762580 40,46% -3,25%51 $38,899Mar $68045 $571794 48% $100986 $718,777 48% $124670$815725 47% $128752 $891332 47,41% 3,27%54 $43696Apr $79 084 $650 878 55% $99 414 $818 191 54%$134062 $949,787 55% $129196 $1020528 54,58% -3.63%68 $53,982 May $119,719 $770 597 65% $163 159 $981 350 65% $176,383 $1,126 171 65% $170 399 $1 190 927 65,09% -3.39% $1 829 699 $94 051 Jun $91 125 $8617722 73% $123,620 $1 104 970 73% $136 560 $1 262 730 73% $147,690 $1 338 617 73,13% 8,15% $1 830 344 $93,406 Jul $93 775 $955 497 81 % $123 680 $1 228 650 82% $157 854 $1 420 584 82% Aug $125 292 $1 080 789 92% $158 635 $17387 285 92% $165,704 $1 586,2881 92% Se $99 234 $1 180 023 100% $119 278 $1,506 563 100% $145,244 $1 731,531 100% N AVG: $98,335 i HE $125,292 00 LO: $68,045 $180, 000 $1602000 $140, 000 $120,000 c H $1002000 o $80,00o $60,000 $40, 000 $20, 000 $0 Oct Nov AVG: $125,547 HI: $163,159 LO: $997414 Dec AVG: $144,294 HI: $176,383 L I $117,122 AVG: $148,735 HI: $173,789 LO: $128,752 1/4 ¢ Additional Sales Tax Revenue Jan Feb Mar Apr May Jun Jul 112004-05 ❑ 2005-06 ®2006-07 ■ 2007-08 Aug Sep Summary of Gross Receipts Revenues As of 05/31 /08 Budget FY 08 1 Actual FY 08 lActual/Budgeti % Budget FY 07 Actual FY 07 Incr/Decr Gross Receipt Taxes TXU Electric $1,600,000 $1,280,853 80.1 % $1,500,000 $1,372,293 -6.7% Atmos Energy Gas 300,000 2931369 97.8% 275,000 2671663 9.6% Telephone 405,000 239,315 59.1 % 425,000 232,002 3.2% Sanitation/Direct Bill 137,000 96,301 70.3% 130,000 951191 1.2% Recycling Franchise 11,250 73834 69.6% 10,200 73504 4.4% Cable TV 295,000 2315891 78.6% 245,000 1597750 45.2% W & S Franchise 8167991 479,988 58.8% 769,391 467,696 2.6% Total Franchise Taxes 1 $37565,241 $256295551 73.8% $39354,591 $2,6029099 1.1 % 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 1.1 %more than prior year. This is mainly due to a slight increase in Cable TV franchise payments due to penalties and collection of franchise fees from AT&T. * TXU makes quarterly payments for Electric fees, which are based on kilowatt hours provided to customers within the City of Euless. This source represents 4.80% of the General Fund budgeted revenues. * Gas payments are equal to 4% of the gross receipts on a quarterly basis. These receipts represent .90% of the General Fund budgeted revenues. * Telephone companies make payments based on a fee per number of access lines. This source represents I e.1 % of General Fund budgeted revenues. * Allied makes monthly payments which are equal to 5% of gross receipts. These receipts represent .41 % of the General Fund budgeted revenues. * Recycling billing fees are levied by the city. Currently, the contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents 0.03% of the General Fund budgeted revenues. * Revenue from the cable company is 50/n of gross receipts on a quarterly basis. This source represents .88% of the General Fund budgeted revenues. * Water and Sewer fees are determined by an ordinance set by City Council. The 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 2.45% of the General Fund revenues. 2-9 N I 0 Municipal Court Revenues FY 05=06 FY 06=07 FY 07-08 Month MONTHLY Cumulative % of Total MONTHLY % CHANGE PY MONTHLY % of MONTHLY % Cumulative Total CHANGE PY MONTHLY Cumulative MONTHLY % CHANGE PY FYE PROJECTED Budget VARIANCE $3,006,500 October November December January February March April May June $263,598 $222,193 $177,253 $305,820 $301,798 $2822637 $3387935 $237,083 $250,887 $263,598 $485,791 $663,045 $968,864 $17270,663 $1,553,300 $1,892,235 $2,129,318 $2,380,205 9% 16% 22% 32% 42% 51% 62% 70% 78% 5.5% -3.8/ -17.5% 6.4% 3.4% -1.2% 51.1% 7.6% 2.0% $344,618 $204,139 $193,342 $294,752 $318,906 $3355637 $321,939 $278,645 $272,378 $344,618 $548,757 $742,099 $110367851 $1,355,758 $1,6911395 $21013,334 $2,2917979 $2,5641357 10% 17% 22% 31% 41% 51% 61% 69% 77% 30.7% -8.1% 9.1% 3.6% 5.7% 18.8% -5.0% 17.5% 8.6% $362,634 $226,498 $189,760 $271,185 $364,702 $226,176 $242,201 $232,841 $3627634 $589,132 $778,892 $1,050,077 $1,414,779 $1,640,955 $1,883,156 $27115,997 5.2% 11.0% -1.9% -8.0% 14.4% -32.6% -24.8% -16.4% $3,813,790 $3,631,610 $3,5347360 $3,335,050 $3,431,215 $3,222,774 $3,071,146 $3,049,076 $8072290 $6257110 $527,860 $328,550 $424,715 $216,274 $64,646 $42,576 July August September Total $250,121 $232819 $190:748 $3,053,892 $2,630,326 $2,8633145 $3,053.892 86% 94% 100% 19.9% 0.1% .18.7% $277,552 $290,312 $186,061 $3,318,282 $2,841,909 $3,1327221 $3,318,282 86% 94% 100% 11.0% 24.7% -2.5% $21115,997 MUNICIPAL COURT $400,00o Monthly Revenues $350,000 $300,000 o $250,000 t r $2003000 f d > r v z $1505000 t ;t $100,000 $50,000 kpi Six $0 -- - - - OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP ❑ FY 05-06 0 FY 06-07 8FY 07-08 MONTH OCT NOV DEC JAN FEB MAR APR MAY to of Total FY05-06 c1tv DFW Total 31789 572 47361 3,171 520 31691 3,043 317 39360 3,694 826 4,520 31248 516 31764 41011 571 41582 3,299 467 31766 31446 302 31748 31266 372 31638 21968 282 31250 31297 226 3,523 31636 246 3,882 Municipal Court Case Volume Analysi FY06-07 Citv DFW Total 21963 173 31136 21325 223 21548 21980 212 37192 27957 218 31175 31395 233 31628 31235 308 31543 31450 185 31635 31243 198 31441 21868 248 31116 21945 181 31126 31099 1 239 1 31338 3,063 FY07-08 Monthly % Change CCU DFW Total Prior Yr 21825 103 21928 -6.63% 11769 63 11832-28.10% 2,419 196 21615-18.08% 21540 143 2,683-15.50% 21635 120 2,755-24.06% 21632 117 2,749 -22.41 % 11949 113 21062-43.27% 21737 166 1 21903-15.63% `�� 88.7% 11.3% 100.0% F�3,4%1 6.6% 100.001/6 95.0% 5.0% 100.0% 2 7 Municipal Court 41000 Monthly Cases Filed 37500 /♦ ♦ ♦_♦� 3,000 `/ 2,500 E j 2,000 d U 1,500 1,000 500 0 OCT NOV DEC JAN FEB MAR APR MAY Comparison of FY07 to FY08 DFW Airport City of Euless FY 07 Totals JUN JUL AUG SEP N i N N Month October November December January February March April May June July August September Total FY 05=06 % of MONTHLY YTD Total $56,513 $56,513 7% $61,549 $118,061 14% $75,520 $193,581 23% $75,863 $2769,445 31 $46,207 $315,652 37% $53,772 $369,423 43% $477063 $4161486 49% $87,738 $5047224 59% $737089 $577,313 67% $63,454 $640,767 75% $1697410 $810,177 94% $477850 1 $858,028 100% $180,000 $160,000 $1403000 $120,000 En v $100,000 j $80,000 d $607000 $402000 $207000 $0 DEVELOPMENT REVENUE SUMMARY FY 06-07 MONTHLY YTD FY 07-08 of MONTHLY % FYE BUDGET Total MONTHLY YTD CHANGE PY PROJECTED VARIANCE $842,000 $ 67,121 $67,121 8% $53,109 $120,230 15% $615661 $181,891 220/c $517464 $2337355 28% $102,063 $335,418 410% $106,068 $441,487 53% $51,106 $492,593 60% $73,980 $566,573 69% $61,760 $628,333 76% $72,229 $700,562 85% $56,608 $757,169 92% $69,078 $826,247 100% 826 247 $67,306 $67,306 $57,575 $124,881 $39,170 $164,051 $73,850 $237,901 $787121 $316,022 $627513 $378,535 $63,043 $4412578 $50,689 $4927267 492,267 0.28% 8.41 % -36.48 % 43.50% -23.46% -41.06% 23.36% -31.48% $915 109 , $882,209 $736,062 $797, 716 $816,769 $784,628 $816,542 $7737170 $73109 , $40,209 ($105,938) ($44,284) ($25,231) ($57,372) ($25,458) ($68,830) October November December January February March April June July August September O FY 05-06 ❑ FY 06-07 ©FY 07-08 May 826 247 $67,306 $67,306 $57,575 $124,881 $39,170 $164,051 $73,850 $237,901 $787121 $316,022 $627513 $378,535 $63,043 $4412578 $50,689 $4927267 492,267 0.28% 8.41 % -36.48 % 43.50% -23.46% -41.06% 23.36% -31.48% $915 109 , $882,209 $736,062 $797, 716 $816,769 $784,628 $816,542 $7737170 $73109 , $40,209 ($105,938) ($44,284) ($25,231) ($57,372) ($25,458) ($68,830) October November December January February March April June July August September O FY 05-06 ❑ FY 06-07 ©FY 07-08 May 0.28% 8.41 % -36.48 % 43.50% -23.46% -41.06% 23.36% -31.48% $915 109 , $882,209 $736,062 $797, 716 $816,769 $784,628 $816,542 $7737170 $73109 , $40,209 ($105,938) ($44,284) ($25,231) ($57,372) ($25,458) ($68,830) October November December January February March April June July August September O FY 05-06 ❑ FY 06-07 ©FY 07-08 May $915 109 , $882,209 $736,062 $797, 716 $816,769 $784,628 $816,542 $7737170 $73109 , $40,209 ($105,938) ($44,284) ($25,231) ($57,372) ($25,458) ($68,830) October November December January February March April June July August September O FY 05-06 ❑ FY 06-07 ©FY 07-08 May MONTH October November December January February March April May June July August September Cumulative MONTH October November December January February March April May June July August September Cumulative Intermedix Ambulance Revenue MEDICARE MEDICAID INSURANCE PRIVATE PAY TOTAL $ 12,803 $ 2,871 $ 56,631 $ 4,691 $ 76,996 $ 10,183 $ 1,968 $ 56,146 $ 27897 $ 711194 $ 10,074 $ 11272 $ 40,697 $ 11287 $ 53,330 $ 91323 $ 2,012 $ 45,428 $ 621 $ 57,385 $ 51208 $ 31011 $ 49,505 $ 31090 $ 60,814 $ 13,444 $ 11995 $ 25,905 $ 27362 $ 43,706 $ 91365 $ 3,482 $ 52,974 $ 11984 $ 67,805 $ 141938 $ 31677 $ 62,192 $ 21328 $ 83,135 $ 11,186 $ 21176 $ 46,030 $ 41527 $ 63,918 $ 10,072 $ 2,010 $ 42,280 $ 11896 $ 56,259 $ 10,783 $ 11729 $ 371564 $ 91069 $ 59,145 $ 9,412 $ 11210 $ 39,225 $ 551 $ 50,398 $ 744,084 MEDICARE MEDICAID INSURANCE PRIVATE PAY TOTAL $ 13,453 $ 4, 836 $ 62, 835 $ 2, 339 $ 83,463 $ 13,299 $ 81049 $ 55,005 $ 791 $ 77,143 $ 91068 $ 41197 $ 34,882 $ 214 $ 48,362 $ 10,649 $ 61268 $ 46,091 $ 210 $ 63,218 $ 10,483 $ 2,217 $ 52,301 $ 11492 $ 66,492 $ 13,546 $ 3,943 $ 39,423 $ 350 $ 57,262 $ 10,855 $ 51219 $ 59,346 $ 893 $ 761313 $ 13,695 $ 41088 $ 44,595 $ 21947 $ 65,326 $ 537,579 Betterment Fund Expenditures 2004 2005 2006 2007 2008 YTD 1+1=2 Program 5,695 5,978 5,722 6,246 51478 Christmas Festival 5,288 61328 61684 81064 31062 Honorarium 81500 91317 91998 93978 81540 Total Expenditures $19,483 $21,623 $22,404 $24,288 $17,080 Honorarium 50% Breakdown of Expenditures 1+1=2 Program 32% Christmas Festival 18% FISCAL YEAR 2002 2003 2004 2005 2006 2007 2008 YTD BETTERMENT FUND CITIZEN PARTICIPATION TOTAL CUSTOMERS 22,586 23,208 23,848 24,076 43504 24,410 41574 Contributions AVERAGE # OF MONTHLY CONTRIBUTORS 3,684 3,611 3,519 3, 529 3,596 3,884 4,043 OF MONTHLY CONTRIBUTORS 16.31 15.56% 14.76% 14.66% 14.67% 15.91 % 16.45% * Year to Date contributions are reported through June 2008 TOTAL $ CONTRIBUTED $22,104 $211663 $21,114 $211174 1574 $231301 $18,194 THEI I C I T Y OF Revenue Sources Water &Sewer Revenue Assumptions Expenditures Water Rate Impact Wastewater Rate Impact Utility Rate History Water &Wastewater, Impact of Rate Increase Water & Sewer Revenues FY08-09 Recycling 2°i° Sewer 33% Water Penalties 60% 1% Interest 1% Sanitation Other^ 1% 2% The above graph shows the sources of revenues in the Water &Sewer Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. $ Diff %Diff. Water & Sewer Actual Budget Estimated Proposed FY08* FY08* Revenues FY 07 FY 08 FY 08* FY 09 to FY09 to FY09 Interest Income $303,261 $275,000 $275,000 $165,000 ($110,000) -40% Sanitation $122,746 $125,000 $137,310 $153,750 $16,440 12% Water Service $81107,488 $9,8401209 $9,4081168 $10,107,740 $699,572 7% Sewer Service $4,699,550 $57314,340 $5,252,793 $5,640,931 $388,138 7% New Meters^ $26,761 $52,000 $25,000 $25,000 $0 0% Reconnect Fees^ $122,630 $117,000 $125,000 $125,000 $0 0% Inspection Fees^ $138,623 $70,000 $200,000 $100,000 ($100,000) -50% W/S Miscellaneous^ $212,873 $25,000 $59,908 $30,000 ($291908) -50% Penalties $248,744 $255,000 $255,000 $255,000 $0 0% Initiations/Transfer Fees^ $31,275 $34,000 $34,000 $34,000 $0 0% Recycling Fees $200,977 $220,000 $258,000 $275,000 $17,000 7% Transfers^ $10,465 $232,565 $1,257,565 $0 $1,2575565 -100% TOTAL REVENUES $14,225,393 $16,560,114 $17,287,744 $1699113421 ($376,323) -2% Use of Excess Reserves $0 $368,100 $204,100 $121,751 $825349 40% TOTAL RESOURCES $14,225,393 $16,928,214 $17,491,844 $1730333172 ($4581672) -3% 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 & Sewer Fund FY 09 Revenue Assumptions Revenue Source Assumptions Interest Income Based on average rate of return of 3%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on proposed five year average volume plus growth, with a 220 increase. Sewer Service Based on proposed five year average volume plus growth, with a 220 increase. Sale of New Meters Projected to remain flat with FY08 estimates. Reconnect Fees Projected to remain flat with FY08 estimates. Inspection Fees Projected development. increase over FY08 budget based on anticipated Water & Sewer Miscellaneous Based on three-year average collections. Penalties Projected to remain flat with FY08 estimates. Initiation & Transfer Fees Projected to remain flat with FY08 estimates. Recycling Fees Based on average monthly billings less 5% franchise fee. 3-2 Water & Sewer Expenditures FY08-09 Non -Depart. Sewer & Treatmer 16% Water Diauiuuuvii 4% 'ublic Works 3% �r Production 36% 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 FY08* FY08* Expenditures FY 07 FY 08 FY 08* FY 09 to FY09 to FY09 Water Office $331,045 $363,135 $363,135 $374,766 $11,631 3% GIS $387,255 $455,182 $455,182 $456,552 $1,370 0% Total -Finance $718,300 $8%317 $818,317 $831,318 $133001 2% City Engineer Water Production $431,446 $5,463,009 $562,380 $5,580,469 $562,380 $61156,393 $545,622 $6,070,476 ($161758) ($851917) -3% -1% Water Distribution $629,501 $621,555 $621,555 $633,573 $12,018 2% Sewer & Treatment $2,247,430 $2,284,830 $2,340,428 $2,547,879 $207,451 9% Meter Reading $48,319 $59,724 $59,724 $51,645 $8,079 -14% Total -Public Works $878197705 $9,108,958 $937405480 $9584%195 $108,715 1% Recycling $83,660 $98,370 $98,370 $93,895 ($4,475) -5% Legal Services $45,892 $75,000 $751000 $75,000 $0 0% Non -Departmental $5,6589505 $6,2301885 $6,188,753 $6,059,488 $129,265 -2% Total -Non Departmental $5,788,057 $65404,255 $6,3623123 $6,228,383 ($133,740) -2% Total Operating Expenses $15,3261062 $165331,530 $16,920,920 $163908,896 ($12,024) 0% Capital Expenses $860,322 $368,100 $2045100 $121,751 $82,349 -40% Total Expenses $16,1861384 $165699,630 $17,1251020 $17,0305647 ($94,373) -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 WATER RATE IMPACT (BASED ON AVERAGE USAGE OF 8,000 GALLONS) Current Rates current Rates: $7.25 + $2.97/1000 gals. No. of Accounts approximately 24,574 Impact of Water Rate Increase Impact of 50 Increase: Impact of 100 Increase: To City: Additional revenues generated To City: Additional revenues generated _ $130,039 annually = $260,078 annually (50 x 2,600,782)* (100 x 2,600,782)* 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 _ $390,117 annually = $520,156 annually (150 x 2,600,782)* (200 x 2,600,782)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 / year *Based on five-year average gallons of water billed (in 000's): 3-4 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. @ $2.21/1000 gals No. of Accounts approximately 24,574 Impact of Wastewater Rate Increase Impact of 5� Increaser Impact of 1 W Increase: To City: Additional revenues generated To City: Additional revenues generated _ $83,315 annually = $166,630 annually (50 x 1,666,293 annually)* (100 x 1,666,293)* To Citizen: 360 / month or $4.32 / year To Citizen: 720 / month or $8.64 / year Impact of 150 Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated _ $249,945 annually = $333,260 annually (150 x 1,666,293)* (200 x 1,666,293)* To Citizen: $1.08 / month or $12.96 / year To Citizen: $1.44 / month or $17.28 / year * Based on five-year average gallons of wastewater billed (in 000's): 3-5 CITY OF EULESS UTILITY RATE HISTORY WATER SEWER 90% OF YEAR MINIMUM 1000 GALLONS MINIMUM METERED WATER FY00 $7.00 $2.34 $5.20 $1.39 FY01 $7.00 $2.34 $5.20 $1.39 FY02 $7.00 $2.34 $5.20 $1.39 FY03** $7.25 $2.60 $5.50 $1.93 FY04 $7.25 $2.60 $5.50 $1.93 FY05* $7.25 $2.80 $5.50 $1.93 FY06* $7.25 $2.80 $5.50 $2.00 FY07 $7.25 $2.80 $5.50 $2.00 FY08* $7.25 $2.97 $5.50 $2.21 FY09*** $7.25 $3.19 $5.50 $2.43 * FY05, FY06 & FY08 rate increase based on TRA pass through. ** FY03 rate increase based on recommendations from rate study. *** FY09 includes a proposed 220 rate increase for both water & sewer due to increased production cost including both TRA and City expenses. DRAINAGE FEE YEAR LOT LESS THAN 5 ACRES FY00 $2.50 FY01 $2.50 FY02 $2.50 FY03 $2.50 FY04 $2.50 FY05 $2.50 FY06 $2.50 FY07 $2.50 FY08 $2.50 FY09 $2.50 3-6 WATER AND WASTEWATER FUND IMPACT OF WATER RATE INCREASE CURRENT RATE ($2.97) Water Billed (1000 gallons) Proposed Rate Increase Additional Annual Revenue Projected Additional Monthly Cost for Average Customers Five Average Average Year Monthly Monthly Average Usage Usage Volume 8,000 Gal 10,000 Gal 2,600,782 8,000 10,000 0.22 0.22 0.22 $ 572,172 $ 1.76 $ 2.20 IMPACT OF WASTEWATER RATE INCREASE CURRENT RATE ($2.21) Wastewater Billed (1000 gallons) Proposed Rate Increase Additional Annual Revenue Projected Additional Monthly Cost for Average Customers Five Year Average Volume 1,666,293 0.22 $ 366,584 3-7 Average Monthly Usage 8,000 Gal 8,000 0.22 Average Monthly Usage 10,000 Gal 10,000 0.22 $ 1.76 $ 2.20 T H E I C I T Y O F 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 Risk Management & Workers Comp Debt Service Operating Funds All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of excess reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 07 Budget FY 08 Estimated FY 08* Proposed FY 09 $ Diff FY08* to FY09 % Diff. FY08* to FY09 Service Center Fund: Revenues $ 1,160,435 $ 1,183,672 $ 1,174,998 $ 1,193,956 $ 18,958 2% Operating Expenses $ 1,060,611 $ 1,183,672 $ 1,174,998 $ 1,193,956 $ 18,958 2% Use of Excess Reserves $ - $ 20,968 $ 8,010 $ - $ (8,010) -100% Capital Expenses $ - $ 20,968 $ 8,010 $ - $ (8,010) -100% Drainage Utility System: Revenues $ 740,501 $ '683,000 $ 708,000 $ 698,500 $ (9,500) -1% Operating Expenses $ 574,637 $ 663,608 $ 666,858 $ 668,755 $ 1,897 0% Use of Excess Reserves $ 320,000 $ 300,000 $ 300,000 $ - $ (300,000) -100% Capital Expenses $ 320,000 $ 300,000 $ 300,000 $ - $ (300,000) -100% Recreation Classes: Revenues $ 421,903 $ 386,650 $ 386,650 $ 386,650 $ - 0% Operating Expenses $ 393,374 $ 379,154 $ 364,154 $ 381,174 $ 17,020 5% Use of Excess Reserves $ 40,996 $ - $ - $ - $ - 0% Capital Expenses $ 40,996 $ - $ - $ - $ - 0% Arbor Daze: Revenues $ 24,657 $ 25,500 $ 17,597 $ 60,500 $ 42,903 244% Operating Expenses $ 58,992 $ 60,250 $ 64,432 $ 60,250 .$ (4,182) -6% Use of Excess Reserves $ 34,335 $ 34,750 $ 46,835 $ - $ (46,835) -100% Capital Expenses $ - $ - $ - $ - $ - 0% Softball Complex: Revenues $ 946,701 $ 1,046,604 $ 1,059,854 $ 1,057,823 $ (2,031) 0% Operating Expenses $ 1,004,383 $ 1,046,072 $ 1,046,807 $ 1,051,626 .$ 4,819 0% Use of Excess Reserves $ 57,682 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Golf Course: Revenues $ 3,974,421 $ 3,707,900 $ 3,932,652 $ 3,812,735 $ (119,917) -3% Operating Expenses $ 3,713,513 $ 3,632,284 $ 3,921,986 $ 3,794,168 $ (127,818) -3% Use of Excess Reserves $ - $ 177,000 $ 172,079 $ - $ (172,079) -100% Capital Expenses $ - $ 177,000 $ 172,079 $ - $ (172,079) -100% Parks at Texas Star Revenues $ 314,578 $ 343,400 $ 362,600 $ 378,600 $ 16,000 4% Operating Expenses $ 295,722 $ 311,566 $ 331,513 $ 372,549 $ 41,036 12% Use of Excess Reserves $ 25,609 $ - $ - $ - $ - 0% Capital Expenses $ 25,609 $ - $ - $ - $ - 0% 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. Service Center Fund - to account for the maintenance of the City's motor vehicles Drainage Fund - to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system Recreation Classes Fund - to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis Arbor Daze Fund - to account for expenses related to the annual festival, funded by sponsorships and booth rentals Golf Course, Softball World, and the Parks at Texas StarFunds - to account for the operations and maintenance of the Texas Star Sports Complex which is supported primarily by user charges 4-1 ON Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of excess reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Hotel/Motel: Revenues Operating Expenses Actual Budget Estimated Proposed FY 07 FY 08 FY 08* FY 09 $ 248,291 $ $ 213,943 $ Juvenile Case: Revenues $ 39,165 $ Operating Expenses $ 52,758 $ Half Cent Sales Tax (EDC): Revenues $ 3,653,391 $ Operating Expenses $ 3,014,795 $ Use of Excess Reserves $ 240,006 $ Capital Expenses $ 240,006 $ Crime Control District (CCPD): Revenues $ 1,672,090 $ Operating Expenses $ 1,673,358 $ Use of Excess Reserves $ Capital Expenses $ Police Drug Fund Revenues $ 22,403 $ Operating Expenses $ 24,931 $ Use of Excess Reserves $ 2,528 $ Capital Expenses $ - $ Public Safety Grants: Revenues Operating Expenses Car Rental Tax: Revenues Operating Expenses Use of Excess Reserves Capital Expenses $ 119,129 $ $ 111,960 $ FY08* FY08* to FY09 to FY09 221,250 $ 231,250 $ 308,750 $ 77,500 34%1 217,099 $ 219,599 $ 254,925 $ 35,326 16% 52,000 $ 52,000 $ 55,000 $ 3,000 6%1 51,277 $ 38,277 $ 53,673 $ 15,396 40% 4,027,903 $ 3,840,221 $ 3,929,500 $ 89,279 2% 3,212,306 $ 3,225,362 $ 3,277,665 $ 52,303 2% 2,218,045 $ 2,078,994 $ 189,342 $ (1,889,652) -91% 2,218,045 $ 2,078,994 $ 189,342 $ (1,889,652) -91% 1,830,825 $ 1,746,782 $ 1,807,500 $ 60,718 3% 1,826,066 $ 1,744,226 $ 1,805,273 $ 61,047 3% 383,457 $ 362,201 $ 67,000 $ (295,201) -82% 383,457 $ 362,201 $ 67,000 $ (295,201) -82% 13,750 $ 32,800 $ 8,000 $ (24,800) -76% 8,750 $ 8,750 $ 5,000 $ (3,750) -43% - $ - $ - $ - 0% - $ - $ - $ - 0% 92,351 $ 92,351 $ 92,351 $ - 0% 92,351 $ 92,351 $ 92,351 .$ - 0% $ 13,533,839 $ 13,674,817 $ 13,774,817 $ 12,950,000 $ (824817) -6% $ 9,823,267 $ 9,590,118 $ 9,590,118 $ 9,427,962 $ (162:156) -2% $ 459,000 $ 6,524,350 $ 6,524,350 $ - $ (6,524,350) -100% $ 459,000 $ 7,806,008 $ 7,806,008 $ - $ (7,806,008) -100%' Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. Hotel/Motel Fund - to account for occupancy tax revenues from area hotels, used primarily for the promotion and advertisement of the City of Euless. Juvenile Case Fund - to account for court fees collected, used to fund a court clerk to handle juvenile cases. Half -Cent Sales Tax (EDC) Fund - to account for the 1/20 sales tax revenues, dedicated to cultural, recreational, and economic development activities within the City of Euless. Crime Control and Prevention District (CCPD) - to account for 1/40 sales tax revenues, dedicated to provide additional personnel, crime prevention programs, and equipment. For the Euless Police Department. Police Drug Fund - to account for proceeds from sale of assets seized in connection with drug arrests, used solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Public Safety Grant Funds - to account for grant revenues received by both police and fire which must be spent in accordance with the grant provisions. Car Rental Tax Fund - to account for a 5% tax charged on any short-term motor vehicle rental, 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 Monthly Monthly YTD 2004-2005 2005-2006 2006-2007 2007-2008 Amount % % Monthly YTD Monthly YTD Monthly YTD Monthly YTD Difference Change Change $857,629 $857,629 $937,560 $937,560 $1,080,005 $1,080,005 $1,185,035 $1,185,035 $105,029 10% 10% $873,317 $1,730,947 $912,923 $1,850,483 $1,022,721 $2,102,726 $1,014,739 $2,199,773 ($7,983) -1% 5% $979,487 $2,710,434 $1,108,166 $2,958,650 $1,143,951 $3,246,678 $1,234,029 $3,433,802 $90,078 8% 6% $892,987 $3,603,421 $1,046,003 $4,004,653 $1,109,693 $4,356,371 $1,169,001 $4,602,803 $59,307 5% 6% $809,351 $4,412,772 $952,571 $4,957,224 $979,136 $5,335,507 $947,697 $5,550,500 ($31,439) -3% 4% $759,715 $5,172,487 $897,754 $5,854,979 $938,436 $6,273,943 $901,155 $6,451,654 ($37,282) -4% 3% $830,478 $6,002,965 $948,507 $6,803,486 $988,143 $7,262,086 $1,007,357 $7,459,011 $19,215 2% 3% $946,087 $6,949,052 $1,186,577 $7,990,064 $1,170,567 $8,432,653 $1,109,599 $8,568,610 ($60,968) -5% 2% $971,651 $7,920,703 $1,077,219 $9,067,282 $1,104,866 $9,537,518 $1,123,531 $9,692,141 $18,665 2% 2% $952,646 $8,873,350 $1,150,261 $10,217,544 $1,161,606 $10,699,124 $944,417 $9,817,766 $1,137,566 $11,355,110 $1,101,462 $11,800,586 $904,596 $10,722,362 $973,018 $12,328,1271 $1,058,249 $12,858,835 AVG: $893,530 AVG: $1,027,344 AVG: $1,071,570 AVG: $1,076,905 HI: $979,487 HI: $1,186,577 HI: $1,170,567 HI: $1,234,029 LO: $759,715 LO: $897,754 LO: $938,436 LO: $901,155 w MOTOR VEHICLE RENTAL TAX REVENUES $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 --_- - OG� 132004-2005 02005-2006 132006-2007 ■2007-2008 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. City of Euless Summary of 1/2 Cent Sales Tax Mthly % Over/ 2004-05 % of 2005-06 % of 2006-07 % of 2007-08 % of Change FY08 (Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total (PY) Proj. Budget $3,920,403 Oct $179,878 $179,878 8% $201,175 $201,175 7% $264,276 $264,276 8% $300,830 $300,830 7.15% 13.83% $4,205,098 $284,695 Nov $247,313 $427,191 18% $295,995 $497,170 17% $319,608 $583,884 17% $347,579 $648,409 16.68% 8.75% $3,887,288 $33,115 Dec $183,689 $610,880 26% $212,858 $710,028 24% $234,245 $818,128 24% $274,013 $922,422 23.59% 16.98% $3,909,486 $10,917 Jan $166,323 $777,203 33% $215,420 $925,448 31% $236,941 $1,055,070 30% $286,315 $1,208,737 30.59% 20.84% $3,951,396 $30,993 Feb $230,297 $1,007,500 43% $310,136 $1,235,584 41% $327,039 $1,382,109 40% $316,423 $1,525,160 40.46% -3.25% $3,769,702 ($150,701) Mar $136,091 $1,143,591 48% $201,971 $1,437,555 48% $249,341 $1,631,450 47% $257,504 $1,782,663 47.41% 3.27% $3,760,109 $160,294) Apr $158,167 $1,301,758 55% $198,828 $1,636,382 54% $268,125 $1,899,575 55% $258,392 $2,041,055 54.58% -3.63% $3,739,536 ($180,867) May $239,439 $1,541,197 65% $326,318 $1,962,701 65% $352,767 $2,252,341 65% $340,798 $2,381,854 65.09% -3.39% $3,659,398 ($261,005) Jun $182,251 $1,723,448 73% $247,239 $2,209,940 73% $273,119 $2,525,461 73% $295,380 $2,677,234 73.13% 8.15% $3,660,689 $259,714 Jul $187,550 $1,910,998 81% $247,361 $2,457,301 82% $315,708 $2,841,168 82% Aug $250,584 $2,161,582 92% $317,269 $2,774,570 92% $331,407 $3,172,576 92% Se $198,469 $2,360,051 100% $238,556 $3,013,126 100% $290,487 $3,463,063 100% AVG: $196,671 AVG: $251,094 AVG: $288,589 AVG: $297,470 p HI: $250,584 HI: $326,318 HI: $352,767 HI: $347,579 LO: $136,091 LO: $198,828 LO: $234,245 LO: $257,504 $400,000 1/20 Sales Tax Revenue $350,000 $300,000 $250,000 $200,000 O 0 $150,000 � I $100,000 i 'x i 't $50,000 i $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 0 2004-05 0 2005-06 ■ 2006-07 ■ 2007-08 C City of Euless 1/4 ¢ Crime Sales Tax 2004-05 Monthly YTD % of Total 2005-06 Monthly YTD % of Total 2006-07 Monthly YTD % of Total 2007-08 Monthly YTD % of Total Mthly % Change Pr. Yr. FY08 Proj. Over/(Under) Budget $1,808,325 Oct $89 170 $89 170 8% $97 182 $97 182 7% $124 665 $124 665 8% $144 778 $144 778 7.31 % 16.13% $1 981 485 $173 160 Nov $105 812 $194 982 17% $126 384 $223 566 16% $132 232 $256 897 16% $152 797 $297 575 15.88% 15.55% $1 874 326 $66 001 Dec $94 266 $289 248 26% $103 073 $326 639 23% $113 392 $370 289 23% $136 025 $433 599 23.04% 19.96% $1 882 058 $73 733 Jan $82 855 $372 103 33% $107 298 $433 936 31 % $115 878 $486 168 30% $132 837 $566 437 30.43% 14.63% $1 861 627 $53 302 Feb $97 272 $469 375 42% $133 279 $567 215 40% $146 083 $632 250 39% $135 720 $702 156 39.67% -7.09% $1 769 935 $38 390 Mar $66 535 $535 910 48% $99 474 $666 689 47% $119 447 $751 697 47% $119 789 $821,945 46.90% 0.29% $1 752 708 $55 617 Apr $78 422 $614 332 55% $98 461 $765 150 54% $128 544 $880 241 55% $125 826 $947 771 54.37% -2.11 % $1 743 246 $65 079 May $102 395 $716 727 64% $144 059 $909 210 64% $156 791 $1 037 032 65% $149 152 $1 096 923 64.33% -4.87% $1 705 265 $103 060 Jun $91 730 $808 457 72% 134,453 $1 043 662 73% $117 820 $1 154 852 72% $145 678 $1 242 601 72.73% 23.64% $1 708 513 $99 812 Jul $93 789 $902 246 81 % $123 286 $1 166 949 82% $155 082 $1 309 934 82% Aug $112 697 $1 014 943 91 % 52,8451 $1 462 779 91 % Se $100 350 $1 115 293 100% $113 355 $1 421 195 1 1.00%1 $140,6381 $1 603,417 100% AVG: $92,941 AVG: $118,433 AVG: $133,618 AVG: $138,067 HI: $112,697 HI: $144,059 HI: $156,791 HI: $152,797 LO: $66,535 LO: $97,182 LO: $113,392 LO: $119,789 $180,000 $160,000 $140,000 $120,000 c $100,000 N N o $80,000 $60,000 $40,000 { $20,000':. $0 Oct Nov Jan Feb ■ 2004-05 ■ 2005-06 ■ 2006-07 ■ 2007-08 Jul Aug Sep Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of excess reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. $ Diff % Diff. Internal Service Actual Budget Estimated Proposed FY08* FY08* Funds FY 07 FY 08 FY 08* FY 09 to FY09 to FY09 Equipment Replacement: Revenue $ 1,027,495 $ 1,452,613 $ 1,498,948 $ 820,687 $ (678,261) -45% Operating Expenses $ 950,505 $ 731,065 $ 1,199,710 $ 560,850 $ (638,860) -53% Insurance: Revenue $ 4,243,115 $ 4,496,306 $ 4,496,306 $ 4,446,913 $ (49,393) -1% Operating Expenses $ 3,301,258 $ 4,345,969 $ 4,345,969 $ 4,347,762 $ 1,793 0% Risk/WC Management: Revenue $ 762,097 $ 762,689 $ 762,689 $ 773,697 $ 11,008 1% Operating Expenses $ 657,492 $ 759,887 $ 759,887 $ 772,071 $ 12,184 2% 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. Equipment Replacement Fund - to account for the accumulation of funds from user departments, used to replace existing equipment and motor vehicles. Insurance Fund - to account for both city and employee premiums, used for the expenses resulting from employees' health, dental and prescription claims. Risk Management Fund - to account for the revenues and expenditures applicable to the insurance program used for Worker's Compensation, general liability, and property claims. 4-6 Insurance & Benefits FY2008-09 Revenues: City Contribution For Employees and Dependents $3,304,772 Employee Contribution Employee/Retiree Contribution $1,067,141 Interest Income $75,000 Total Revenues $4,446,913 Expenses: Operations $95,934 Claims $3,218,401 Prescription Claims $672,709 Re -Insurance Fee $227,408 Insurance Services $133,125 Total Expenses $4,347,577 Net Increase $99,336 Reserves - Health FY00 $ 302,237 FY01 $ 255,509 FY02 $ 107,824 FY03 $ (233,465) FY04 $ 711,345 FY05 $ 1,021,884 FY06 $ 1,872,555 FY07 $ 2,814,413 FY08(estimated) $ 2,964,750 FY09(projected $ 3,064,086 Goal (6 mos claims) $ 1,945,555 4-7 Risk Management & Workers' Comp FY2008-09 Revenues: Expenses: M Transfers General Water & Sewer Interest Income Charges Workers' Comp Employee Assistance Total Revenues Risk Management Worker's Compensation Total Expenses Net Increase Reserves FY00 $ 616,326 FY01 $ 498,202 FY02 $ 501,072 FY03 $ 667,428 FY04 $ 653,010 FY05 $ 760,033 FY06 $ 923,433 FY07 $ 1, 028, 036 FY08 (estimated) $ 1,030,838 FY09 (projected) $ 1,032,666 Goal $ 600,000 $ 225,000 $ 225,000 $ 22,500 $ 293,328 $ 7,869 $ 434,721 $ 337,350 $ 773,697 $ 772,071 $ 1,626 Debt Service Operating Funds This chart presents revenues, operating and capital expenses, and use of excess reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 07 Budget FY 08 Estimated FY 08* Proposed FY 09 $ Diff FY08* to FY09 % Diff. FY08* to FY09 General Obligation Debt Revenues $ 4,008,295 $ 3,523,354 $ 3,523,354 $ 3,360,468 $ (162,886) -5% Operating Expenses $ 3,707,670 $ 3,543,372 $ 3,543,372 $ 3,398,467 $ (144,905) -4% Use of Excess Reserves $ - $ 125,000 $ 125,000 $ 125,000 $ - 0% Star Center Debt Revenues $ 996,926 $ 990,557 $ 990,557 $ 984,915 $ (5,642) -1% Operating Expenses $ 979,794 $ 976,513 $ 976,513 $ 977,013 $ 500 0% EDC Debt Service Revenues $ 927,164 $ 932,716 $ 932,716 $ 931,987 $ (729) 0% Operating Expenses $ 925,589 $ 932,716 $ 932,716 $ 931,987 $ (729) 0% Water & Sewer Debt Revenues $ 426,974 $ 411,022 $ 411,022 $ 429,735 $ 18,713 5% Operating Expenses $ 433,963 $ 430,467 $ 430,467 $ 429,735 $ (732) 0% Use of Excess Reserves $ 6,989 $ 19,445 $ 19,445 $ - $ (19,445) -100% Softball World Debt Revenues $ 35,968 $ 130,712 $ 130,712 $ 159,413. $ 28,701 22% Operating Expenses $ 163,971 $ 162,069 $ 162,069 $ 159,413 $ (2,656) -2% Use of Excess Reserves $ 128,003 $ 31,357 $ 31,357 $ - $ (31,357) -100% Golf Course Debt Revenues $ 176,976 $ 2,036,896 $ 2,036,896 $ 758,113 $ (1,278,783) -63% Operating Expenses $ 726,410 $ 1,948,540 $ 1,948,540 $ 683,113 $ (1,265,427) -65% Use of Excess Reserves $ 549,434 $ - $ 345,136 $ - $ (345,136) -100% Capital Expenses $ - $ - $ 345,136 $ - $ (345,136) -100% 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. G.O Debt Service Fund - to account for the collection of a continuing ad valorem tax levied by the. City, used for the payment of principal and interest on General Obligation Bonds, General obligation refunding Bonds, and Certificates of Obligations. Star Centre Debt Fund - to account for monthly lease payments on the Dr. Pepper Stars Centre, used for the payment of the annual debt service requirements. EDC Debt Service Fund - to account for pledged revenues which includes the proceeds of a 1/20 sales and use tax levied within the City, used for the sole benefit of the Euless Development Corporation obligations. W&S Debt Service Fund - to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System, used for the payment annual debt service requirements. Softball World Debt Service Fund - to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex, used for the payment of annual debt service requirements.. Golf Course Debt Service Fund - to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course, used for payment of annual debt service requirements. 4-9 THEI I C I T Y OF E s 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 Capital Request- FY 2009 By Fund Department Fund Division Program Description Program Program Totals Dept. CMO Type Cost Priority Ranking 54 PACS EDC Parks Renovation of Sand Volleyball Court Capital $ 7,500 $ 7,500 2 1 * Non -departmental EDC Non -departmental Transfer to 1/2 Cent CIP-EDC Incentive Project Capital $ 550,000 $ 657,500 2 1 51 PACS Athletic Complex Athletic Complex ABC Pitching Machines Capital $ 40,0W $ 40,000 1 1 52 PACS Athletic Complex Athletic Complex Thor Guard Lightning Prediction Capital $ 10,880 $ 50,880 2 2 * Non -departmental Car Rental Non -departmental Transfer to Streets CIP-Traffic Signal Mid -Cities @ Gateway Capital $ 140,000 $ 140,000 1 * Non -departmental Car Rental Non -departmental Transfer to Drainage CIP-Bear Creek Pkwy Erosion Capital $ 530,000 $ 670,000 1 * Non -departmental Car Rental Non -departmental Transfer to General CIP-Midway Park Family Life Center Capital $ 1,750,000 $ 2,420,000 1 42 Police CCPD Detention Intoxilizer Capital $ 7,000 $ 7,000 2 1 41 Police CCPD Admin Part -Time PSO Capital $ 60,000 $ 67,000 1 1 * Non -Departmental Drainage Non -Departmental Transfer to Drainage CIP - Misc. Drainage Improvements Capital $ 200,000 $ 200,000 1 In 1 45 PACS General Recreation Copier Capital $ 3,000 $ 3,000 3 1 ~ 43 PACS General Swimming Pools Three automated External Defibrillators Capital $ 4,800 $ 7,800 1 1 * Non -Departmental General Non -Departmental HEB Transit Capital $ 7,500 $ 15,300 1 11 Fire General EMS/Suppression SCBA Bottle Replacements (Phase 1 of 4) Capital $ 10,000 $ 25,300 2 1 29 Fac/Maint General Facility Maintenance Alarm Services Capital $ 10,250 $ 35,550 2 1 55 Non -Departmental General Non -Departmental Purchase Copier;! Capital $ 12,366 $ 47,916 1 1 15 Fire General EMS/Suppression Rescue Tool Capital $ 12,542 $ 60,458 6 1 4 Planning & Development General Planning Third Party Building Inspection/Plan Review Capital $ 15,000 $ 75,458 2 1 14 Fire General EMS/Suppression Thermal Imaging Camera Capital $ 15,000 $ 90,458 5 1 27 Fac/Maint General Facility Maintenance Part-time Building Attendant (requested FT @ $36,720) Capital $ 20,000 $ 110,458 2 1 3 Planning & Development General Planning Special Amortization Legal/Technical Expert Fund Capital $ 20,000 $ 130,458 1 1 18 Administration General Information Services Court Technology Capital $ 25,000 $ 155,458 2 1 44 PACS General Parks Tree Trimming Contract Capital $ 25,000 $ 180,458 2 1 34 Police General Patrol Radar Replacementlinstallation Capital $ 28,382 $ 208,840 3 1 58 Non -Departmental General Non -Departmental Euless Pride Capital $ 50,000 $ 258,840 4 1 60 Non -Departmental General Non -Departmental City's Match for Tarrant County Home Program Capital $ 50,000 $ 308,840 6 1 * Non -Departmental General Non -Departmental Consultant Capital $ 65,000 $ 373,840 1 23 Administration General GIS Replacement Hardware/Software Capital $ 112,000 $ 485,840 1 1 17 Administration General Information Services Replacement Hardware/Software Capital $ 115,000 $ 600,840 1 1 31 Police General Service Portable Radio Replacement Capital $ 145,000 $ 745,840 1 1 * Non -Departmental General Non -Departmental Transfer to Service Center - Fuel Capital $ 150,000 $ 895,840 1 * Non -Departmental General Non -Departmental GASB 45-Trust Deposit Capital $ 150,000 $ 1,045,840 1 61 Non -Departmental General Non -Departmental Special Legal Fund Capital $ 150,000 $ 1,195,840 7 1 62 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 $ 1,495,840 8 1 63 Non -Departmental General Non -Departmental Redevelopment Capital $ - $ - 10 1 *Added after City Council Work -session C Capital Request- FY 2009 By Fund Department Fund Division Program Description 36 Police General Patrol Tactical Sniper Rifle/Accessories 21 Administration General Information Services GPS Unit/Software 37 Police General Criminal Investigation Facial Identification Software 38 Police General Patrol Treadmill Replacement 35 Police General Criminal Investigation Fuming Hood 46 PACS General Swimming Pools Replace lifeguard stands 47 PACS General Projects & Special Events Power Generator 13 Fire General EMS/Suppression Stair Master Machines 5 Planning & Development General Planning Intern Program 19 Administration General Information Services CRM Software 28 Fac/Maint General Facility Maintenance Parks Maint. Waste Oil Shop Heaters 33 Police General Service 9-1-1 Center Temporary Remodel 1 Library General Library Downloadable Books 12 Fire General EMS/Suppression Power Stretcher 16 Fire General EMS/Suppression Pak -Tracker Locator System 20 Administration General Information Services MS Exchange E-mail -VU�0 32 Police General Service Portable Radio Replaceient 10 Fire General Fire Marshal Phase 2 Hydra Storz 30 Fac/Maint General Facility Maintenance City Hall Campus -Spine Road Light Fixtures Ln 22 I Administration General Information Services HTE Software Upgrade N 6 TX Star Golf Course Maintenance Texas Star Improvements 49 PACS Hotel/Motel Recreation Euless Banner Program 48 PACS Recreation Fund Recreation Weight Equipment/Replacement 25 Fleet Service Service Center Fleet Service Metal Lathe 24 Fleet Service Service Center Fleet Service Fuel Storage Tank Monitoring System Program Program Totals Dept. CMO Type Cost Priority Ranking Capital $ 3,960 $ 1,499,800 5 2 Capital $ 4,000 $ 1,503,800 5 2 Capital $ 5,286 $ 1,509,086 6 2 Capital $ 7,490 $ 1,516,576 7 2 Capital $ 8,015 $ 1,524,591 4 2 Capital $ 9,000 $ 1,533,591 4 2 Capital $ 9,000 $ 1,542,591 5 2 Capital $ 12,000 $ 1,554,591 4 2 Capital $ 15,000 $ 1,569,591 3 2 Capital $ 18,000 $ 1,587,591 3 2 Capital $ 19,500 $ 1,607,091 1 2 Capital $ 19,950 $ 1,627,041 2 2 Capital $ 20,000 $ 1,647,041 1 2 Capital $ 22,000 $ 1,669,041 3 2 Capital $ 22,080 $ 1,691,121 7 2 Capital $ 38,500 $ 1,729,621 4 2 Capital $ 102,848 $ 1,832,469 1 2 Capital $ 114,965 $ 1,947,434 1 2 Capital $ 129,750 $ 2,077,184 3 2 Capital $ 145,000 $ 2,222,184 6 2 Capital $ 60,900 $ 60,900 1 1 Capital $ 45,000 $ 45,000 2 1 Capital $ 25,000 $ 25,000 1 2 Capital $ 7,500 $ 7,500 2 2 Capital $ 25,500 $ 33,000 1 2 'Added after City Council Work -session C Department 26 Fleet/Facility 2 Public Works 27 Fac/Maint 39 Police 40 Police 8 TX Star 7 TX Star 9 TX Star 26 Fleet/Facility u, w Fund Service Ctr General General General General Golf Course Golf Course Golf Course Service Ctr Division Fleet/Facilities Animal Control Facility Maintenance Admin Admin Maintenance Food & Bev Pro Shop Fleet/Facilities Supplemental Request- FY 2009 By Fund Program Description Full -Time Clerical Worker (split GF/Service Ctr) Full -Time Kennel Tech Full -Time Building Attendant Part -Time Police Officers Three Additional Police Officers Convert Golf Field Tech II from Workforce to FT City Convert Asst. F&B Manager from Workforce to FT City Tournament/Event Coordinator Full -Time Clerical Worker (split GF/Service Ctr) Program Program Totals Dept. CMO Type Cost Priority Ranking Supplemental $ 18,360 $ 18,360 1 2 Supplemental $ 23,600 $ 41,960 1 2 Supplemental $ 36,720 $ 78,680 2 2 Supplemental $ 40,000 $ 118,680 1 2 Supplemental $ 228,580 $ 347,260 2 2 Supplemental $ 5,955 $ 5,955 2 1 Supplemental $ 7,782 $ 13,737 1 1 Supplemental $ 45,440 $ 59,177 3 2 Supplemental $ 18,360 $ 18,360 1 2 Capital and Supplemental Request- FY 2009 By Department Department Fund Division Program Description Program Program Totals Dept. CMO Type Cost Priority Ranking 1 Library General Library Downloadable Books Capital $ 20,000 $ 20,000 1 2 2 Public Works General Animal Control Full -Time Kennel Tech Supplemental $ 23,600 $ 23,600 1 2 3 Planning & Development General Planning Special Amortization Legal/Technical Expert Fund Capital $ 20,000 $ 20,000 1 1 4 Planning & Development General Planning Third Party Building Inspection/Plan Review Capital $ 15,000 $ 35,000 2 1 5 Planning & Development General Planning Intern Program Capital $ 15,000 $ 50,000 3 2 6 TX Star Golf Course Maintenance Texas Star Improvements Capital $ 60,900 $ 60,900 1 1 7 TX Star Golf Course Food & Bev Convert Asst. F&B Manager from Workforce to FT City Supplemental $ 7,782 $ 7,782 1 1 8 TX Star Golf Course Maintenance Convert Golf Field Tech II from Workforce to FT City Supplemental $ 5,955 $ 13,737 2 1 9 TX Star Golf Course Pro Shop Tournament/Event Coordinator Supplemental $ 45,440 $ 59,177 3 2 10 Fire General Fire Marshal Phase 2 Hydra Storz Capital $ 114,965 $ 114,965 1 2 11 Fire General EMS/Suppression SCBA Bottle Replacements (Phase 1 of 4) Capital $ 10,000 $ 124,965 2 1 12 Fire General EMS/Suppression Power Stretcher Capital $ 22,000 $ 146,965 3 2 13 Fire General EMS/Suppression Stair Master Machines Capital $ 12,000 $ 158,965 4 2 14 Fire General EMS/Suppression Thermal Imaging Camera Capital $ 15,000 $ 173,965 5 1 Ln I 15 Fire General EMS/Suppression Rescue Tool Capital $ 12,542 $ 186,507 6 1 p 16 Fire General EMS/Suppression Pak -Tracker Locator System Capital $ 22,080 $ 208,587 7 2 17 Administration General Information Services Replacement Hardware/Software Capital $ 115,000 $ 115,000 1 1 18 Administration General Information Services Court Technology -Technology Fund Capital $ 25,000 $ 140,000 2 1 19 Administration General Information Services CRM Software Capital $ 18,000 $ 158,000 3 2 20 Administration General Information Services MS Exchange E-mail Capital $ 38,500 $ 196,500 4 2 21 Administration General Information Services GPS Unit/Software Capital $ 4,000 $ 200,500 5 2 22 Administration General Information Services HTE Software Upgrade Capital $ 145,000 $ 345,500 6 2 23 Administration General GIS Replacement Hardware/Software Capital $ 112,000 $ 457,500 1 1 24 Fleet Service Service Center Fleet Service Fuel Storage Tank Monitoring System Capital $ 25,500 $ 25,500 1 2 25 Fleet Service Service Center Fleet Service Metal Lathe Capital $ 7,500 $ 33,000 2 2 26 Fleet/Facility Service Ctr/GF Fleet/Facilities Full -Time Clerical Worker Supplemental $ 36,720 $ 36,720 1 2 27 Fac/Maint General Facility Maintenance Part-time Building Attendant (requested FT @ $36,720) Capital. $ 20,000 $ 20,000 2 1 28 Fac/Maint General Facility Maintenance Parks Maint. Waste Oil Shop Heaters Capital $ 19,500 $ 39,500 1 2 29 Fac/Maint General Facility Maintenance Alarm Services Capital $ 10,250 $ 49,750 2 1 30 Fac/Maint General Facility Maintenance City Hall Campus -Spine Road Light Fixtures Capital $ 129,750 $ 179,500 3 2 31 Police General Service Portable Radio Replacement Capital $ 145,000 $ 145,000 1 1 32 Police General Service Portable Radio Replacement Capital $ 102,848 $ 247,848 1 2 33 Police General Service 9-1-1 Center Temporary Remodel Capital $ 19,950 $ 267,798 2 2 34 Police General Patrol Radar Replacement/Installation Capital $ 28,382 $ 296,180 3 1 35 Police General Criminal Investigation Fuming Hood Capital $ 8,015 $ 304,195 4 2 36 Police General Patrol Tactical Sniper Rifle/Accessories Capital $ 3,960 $ 308,155 5 2 *Added after City Council Work -session LJ-i I Ln Capital and Supplemental Request- FY 2009 By Department Department Fund Division Program Description Program Program Totals Dept. CMO Type Cost Priority Ranking 37 Police General Criminal Investigation Facial Identification Software Capital $ 5,286 $ 313,441 6 2 38 Police General Patrol Treadmill Replacement Capital $ 7,490 $ 320,931 7 2 39 Police General Admin Part -Time Police Officers Supplemental $ 40,000 $ 40,000 1 2 40 Police General Admin Three Additional Police Officers Supplemental $ 228,580 $ 268,580 2 2 41 Police CCPD Admin Part -Time PSO Capital $ 60,000 $ 60,000 1 1 42 Police CCPD Detention Intoxilizer Capital $ 7,000 $ 67,000 2 1 43 PACS General Swimming Pools Three automated External Defibrillators Capital $ 4,800 $ 4,800 1 1 44 PACS General Parks Tree Trimming Contract Capital $ 25,000 $ 29,800 2 1 45 PACS General Recreation Copier Capital $ 3,000 $ 32,800 3 1 46 PACS General Swimming Pools Replace lifeguard stands Capital $ 9,000 $ 41,800 4 2 47 PACS General Projects & Special Events Power Generator Capital $ 9,000 $ 50,800 5 2 48 PACS Recreation Fund Recreation Weight Equipment/Replacement Capital $ 25,000 $ 25,000 1 2 49 PACS Hotel/Motel Recreation Euless Banner Program Capital $ 45,000 $ 45,000 2 1 51 PACS Athletic Complex Athletic Complex ABC Pitching Machines Capital $ 40,000 $ 40,000 1 1 52 PACS Athletic Complex Athletic Complex Thor Guard Lightning Prediction Capital $ 10,880 $ 50,880 2 2 54 PACS EDC Parks Renovation of Sand Volleyball Court Capital $ 7,500 $ 7,500 2 1 * Non -Departmental General Non -Departmental HEB Transit Capital $ 7,500 $ 7,500 1 55 Non -Departmental General Non -Departmental Purchase Copier Capital $ 12,366 $ 19,866 1 1 58 Non -Departmental General Non -Departmental Euless Pride Capital $ 50,000 $ 69,866 4 1 60 Non -Departmental General Non -Departmental City's Match for Tarrant County Home Program Capital $ 50,000 $ 119,866 6 1 * Non -Departmental General Non -Departmental Consultant Capital $ 65,000 $ 184,866 1 * Non -Departmental General Non -Departmental Transfer to Service Center - Fuel Capital $ 150,000 $ 334,866 1 61 Non -Departmental General Non -Departmental Special Legal Fund Capital $ 150,000 $ 484,866 7 1 * Non -Departmental General Non -Departmental GASB 45-Trust Deposit Capital $ 150,000 $ 634,866 1 62 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 $ 934,866 8 1 63 Non -Departmental General Non -Departmental Redevelopment Capital $ - $ 934,866 10 1 * Non -Departmental Drainage Non -Departmental Transfer to Drainage CIP - Misc. Drainage Improvements Capital $ 200,000 $ 200,000 1 Non -departmental EDC Non -departmental Transfer to 1/2 Cent CIP-EDC Incentive Project Capital $ 550,000 $ 550,000 2 1 Non -departmental Car Rental Non -departmental Transfer to Streets CIP-Traffic Signal Mid -Cities @ Gateway Capital $ 140,000 $ 140,000 1 Non -departmental Car Rental Non -departmental Transfer to Drainage CIP-Bear Creek Pkwy Erosion Capital $ 530,000 $ 670,000 1 Non -departmental Car Rental Non -departmental Transfer to General CIP-Midway Park Family Life Center Capital $ 1,750,000 $ 2,420,000 1 -Added after City Council Work -session MULTI -YEAR STREET OVERLAY PLAN April, 2008 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 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 FY 2010-11 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 5-6 MULTI -YEAR STREET OVERLAY PLAN (cont.) April, 2008 Fv 2011-12 Alexander — Dunaway to Dickey Martin Lane — Dunaway to Dickey John Vernon — Dunaway to Slaughter Slaughter — Dunaway to Dickey FY 2012-13 Amber Hill Ln. — Laurel Ln. to Springridge Ln. Springridge Ln. — Amber Hill to Nettle Ln. Lark Ln. — Amber Hill to Nettle Ln. Country Ln. — Amber Hill to Nettle Ln. Laurel Ln. — Amber Hill to Nettle Ln. Nettle Ln. — Laurel Ln. to Springridge Ln. Thistle Ct. Laurel Ct. Holly Ct. 5-7 MULTI -YEAR SIDEWALK PLAN April, 2008 Sidewalk construction 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 constructed will range from 3500 linear feet to 4000 linear feet depending upon the amount of miscellaneous items associated with each location. FY 2008-09 Simmons Drive: West side from S. Pipeline to Clebud Fair Oaks Blvd. North side from Auto Zone property west to existing sidewalk Midway Drive South side from east of Sixpence to west of Rambling Lane Midway Drive South side from 300 Midway Dr. east to International Drive � FY 2009-10 Fuller -Wiser : West and East side from Midway Drive north to past Blessing Branch Bear Creek Drive : South side from North Main Street 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 FY 2010-11 Kynette Drive : North side from Sierra Drive east to Wilshire Drive Collins Drive : East side from Denton Drive north to Dallas Drive Bell Drive : South side from Milam Drive to Denton Drive 5-8 MULTI -YEAR SIDEWALK PLAN (cont.) April, 2008 FY 2011-12 Summit Ridge Drive : North and west side from Trail Lake Estates, Ph. I to Trailwood Drive Collins Drive : East side from Dallas Drive to Harwood Drive Bayless Drive : North side from Simmons Drive to Norman Drive Heather Drive : East side from South Pipeline north to S. H. 10 FY 2012-13 Hollywood Boulevard : South side from 150 feet west of South Main Street To Oakwood Drive Bayless Drive : North side from Norman Drive to Vine Street Oakwood Drive : East side from Hollywood Boulevard to Bayless Drive 13 5-9 MULTI -YEAR STREET LIGHT PLAN April, 2008 The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light 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. 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 FY 2010-11 FM 157 — S. Pipeline Road to SH 10 Ector Drive — Milam to Midway FY 2011-12 Trailwood Drive — North Main Street to Shenandoah East Huitt — south Main Street to Huntington FY 2012-13 Trailwood Drive — Shenandoah to Summit Ridge Driftwood — West Pipeline Road to Linkwood 5-10 r MULTI -YEAR TRAFFIC SIGNAL PLAN April, 2008 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. Fv 1)MMQ-Mo 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 FY 2010-11 e 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 5-11 MULTI -YEAR TRAFFIC SIGNAL PLAN April, 2008 Harwood at Aransas - Add illuminated street name signs Harwood at Fuller -Wiser - Add illuminated street name signs Fuller -Wiser at Ash Lane - Add illuminated street name signs Fuller -Wiser at Mid -Cities - Add illuminated street name signs Glade Road at Harrington Gardens - Add illuminated street name signs Misc. traffic signal controller upgrades FY 2012-13 South Pipeline at F. M. 157 - Add illuminated street name signs S. H. 10 at F. M. 157 - Add illuminated street name signs Signet at F. M. 157 - Add illuminated street name signs S. H. 183 at F. M. 157 - Add illuminated street name signs Trojan Trail at F. M. 157 - Add illuminated street name signs Misc. Traffic signal controller upgrades e 5-12 MEMO TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 21, 2008 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2007 $1,724,875 REVENUE: (1) Depreciation @ 55% $1,277,057 (2) Salvage Sales (estimated) $54,275 (3) Interest $35,000 (4) Clean Fleet Grant $132,616 Total Revenues: $1,498,948. TOTAL FUNDS AVAILABLE $3,223,823 EXPENSES: (1) Replacement Vehicles $1,187,710 (2) Alternative Fuel Conversion $12,000 Total Expenses: $1,199,710 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2008 $2,024,113 ESTIMATED REVENUE (1) Depreciation @ 55% $760,687 (2) Salvage Sales (estimated) $25,000 (3) Interest $351000 Total Revenues: $820,687 ESTIMATED TOTAL FUNDS AVAILABLE: $2,844,800 ESTIMATED EXPENSES: (1) Replacement Vehicles $548,850 (2) Alternative Fuel Conversion $12,000 Total Expenses: $560,850 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2009 $2,283,950 5-13 C C Ln City of Euless :Fleet Transfer Department Name Account Code Administration 101-1011-513 9621 Courts 101-2013-515 9621 Police/Administration 101-3045-521 9621 Police / Patrol 101-3046-521 9621 Police / C.I.D. 101-3047-521 9621 Police / Service 101-3048-521 9621 Police / Detention 101-3049-521 9621 Fire / Edu Prev / Marshall 101-4023-522 9621 Fire / Administration 101-4040-522 9621 Fire / EMS / Suppression 101-4041-522 9621 Facility Maintenance 101-5037-519 9621 Inspections 101-6034-540 9621 Environmental Health 101-6065-540 9621 Recreation 101-7051-550 9621 Parks 101-7052-550 9621 Streets 101-8033-531 9621 City Engineer 501-8066-531 9621 Water Production 501-8071-531 9621 Water Distribution 501-8072-531 9621 Sewer & Treatment 501-8073-531 9621 11 Budget Year 2008 - 2009 Annual Amount 55% @ 64% @ 75% @ 100% $899 $1,046 $1,226 $1,634 $0 $0 $0 $0 $921 $1,071 $1,256 $1,674 $103,555 $120,500 $141,212 $188,282 $17,211 $20,027 $23,469 $31,292 $21,260 $24,739 $28,991 $38,654 $1,662 $1,934 $2,267 $3,022 $9,565 $11,130 $13,043 $17,390 $942 $1,096.32 $1,284.75 $1,713 $224,866 $261,662 $306,635 $408,847 $13,499 $15,708 $18,407 $24,543 $9,623 $11,198 $13,123 $17,497 $4,142 $4,820 $5,648 $7,531 $13,173 $15,329 $17,963 $23,951 $65,575 $76,306 $89,421 $119,228 $92,309 $107,414 $125,876 $167,834 $579,201 $673,979 $789,819 $1,053,092 $2,306 $2,683 $3,144 $4,192 $16,803 $19,553 $22,913 $30,551 $5,532 $6,438 $7,544 $10,059 $25,295 $29,434 $34,493 $45,991 $49,936 $58,108 $68,095 $90,793 EDC Parks 210-1052-550 9621 $4,131 $4,807 $5,633 $7,511 Fleet Services 504-5090-519 9621 $6,383 $7,427 $8,704 $11,605 Draina a Utility 510-8029-531 9621 $1,862 $2,167 $2,540 $3,386 Softball World 530-7050-5550 9621 $1,839 $2,140 $2,507 $3,343 Texas Star -Golf Course 540-7060-550 9621FF $117,335 $136,535 $160,002 $213,336 11 City Total: $760,687 $885,163 $1,037,299=$1,383,06611 CITY OF EULESS: PROPOSED FLEET PURCHASES FY2009 UNIT CURRENT YEAR VEHICLE TYPE REPLACEMENT VEHICLE TYPE REVISED VEHICLE TYPE / DISPOSITION DEPT. STATUS ESTIMATED COST - ORIGINAL REVISED UNIT COST VEHICLE COST DIFFERENCE 100 2002 TORO MOWER SIMILAR TYPE OF UNIT PARKS 1 $ 5,000.00 101 2002 TORO MOWER SIMILAR TYPE OF UNIT PARKS 1 $ 2,000.00 540 1996 PARIS 19' TANDEM TRAILER SIMILAR TYPE OF UNIT PARKS 1 $ 2,500.00 127 1982 JOHN DEERE 720A MOTOR GRADER SMALLER FRAME UNIT PW - STREETS 1 $ 110,000.00 350 1994 CASE 621 B WHEEL LOADER SIMILAR TYPE OF UNIT DEFER PURCHASE TO FY2010 PW - STREETS 0 $ 138,500.00 363 1995 PARIS 19' TANDEM TRAILER SIMILAR TYPE OF UNIT PW - STREETS 1 $ 2,500,00 365 1995 PARIS 19' TANDEM TRAILER SIMILAR TYPE OF UNIT PW - STREETS 1 $ 2,500.00 614 1999 CHEVROLET 3/4T PICKUP 3/4T PICKUP COMPACT / MID -SIZE VEHICLE PW - STREETS 1 $ 25,900.00 $ 17,100.00 $ 8,800.00 643 2000 FORD 3/4T PICKUP 3/4T PICKUP COMPACT / MID -SIZE VEHICLE PW - STREETS 1 $ 25,900.00 $ 17,100.00 $ 8,800.00 654 2001 FORD 1T FLATBED TRUCK 1T C&C / FLATBED UNIT SIMILAR UNIT - GAS/PROPANE PW - STREETS 1 $ 32,500.00 $ 28,500.00 $ 4,000.00 561 1997 FORD 112T WINDOW VAN SIMILAR TYPE OF UNIT PD - SERVICE 1 $ 26,500.00 591 1999 FORD 3/4T PICKUP 3/4T PICKUP COMPACT / MID -SIZE VEHICLE PW-SEWER 1 $ 25,900.00 $ 17,100.00 $ 8,800.00 616 1999 CHEVROLET 3/4T PICKUP 3/4T PICKUP COMPACT / MID -SIZE VEHICLE PW-SEWER 1 $ 25,900.00 $ 17,100.00 $ 8,800.00 571 2001 FORD 3/4T PICKUP / ANIMAL CARRIER 3/4T C&C W/ FULL ANIMAL UNIT 1/2T LWB C&C W/ 6 COMP CARRIER PW - AC 1 $ 36,000.00 $ 30,250.00 $ 5,750.00 696 2001 FORD 3/4T PICKUP / ANIMAL CARRIER 3/4T C&C W/ FULL ANIMAL UNIT 1/2T LWB C&C W/ 6 COMP CARRIER PW - AC 1 $ 36,000.00 $ 30,250.00 $ 5,750.00 671 2001 FORD 3/4T PICKUP 3/4T PICKUP TRANSFER IN UNIT PW - H2O DIST 1 $ 25,900.00 $ - $ 25,900.00 699 2003 FORD 1T CHASSIS / MICU UNIT REMOUNT MICU / NEW CHASSIS FD - EMS 1 $ 78,000.00 577 1998 FORD 4DR SEDAN MID -SIZE 4DR SEDAN TRANSFER IN UNIT PD - CID 1 $ 24,500.00 $ $ 24,500.00 N/N 2001 BUFFALO TURBINE DEBRIS BLOWER SIMILAR TYPE OF UNIT TX STAR 1 $ 8,200.00 N/N 2003 EZ-GO BEVERAGE CART TORO 18 HOLE WORKMAN TX STAR 1 $ 19,250.00 XXX POLICE PATROL UNIT POLICE PATROL SEDAN PD-PATROL 1 $ 27,000.00 XXX POLICE PATROL UNIT POLICE PATROL SEDAN PD-PATROL 1 $ 27,000.00 XXX POLICE PATROL UNIT POLICE PATROL SEDAN PD - PATROL 1 $ 27,000.00 XXX POLICE PATROL UNIT POLICE PATROL SEDAN PD-PATROL 1 $ 27,000.00 XXX POLICE PATROL UNIT POLICE PATROL SEDAN PD - PATROL 1 $ 27,000.00 APP SPECS APPROVED BY DEPARTMENT 0 PURCHASE DEFERRED 1 BUDGETED ITEM 2 ITEM BIDED 3 AWAITING CITY COUNCIL APPROVAL 4 PURCHASE AUTHORIZED 5 UNIT RECEIVED 6 PO ISSUED / PURCHASE UNDER $50K 7 HGAC BID PROPOSAL PENDING 8 TARRANT CO. BID PROPOSAL PENDING 9 BUY BOARD BID PROPOSAL PENDING 10 STATE BID PROPOSAL PENDING 11 BUDGET HOLD 12 MOVED TO FOLLOWING BUDGET YEAR TOTAL BUDGETED AS PROPOSED: $ 788,450.00 LESS REVISIONS $ 101,100.00 LESS DEFERRED $ 138,500.00 TOTAL ACTUAL: $ 548 850.00 TOTAL SAVINGS: $ 239,600.00 UNITS MARKED "GAS / PROPANE" WILL BE CONVERTED BY AN AFTERMARKET SOURCE. THE! (CITY OF SS 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 ❑SALES TAX 1/2 CENT $7,000,000 - ------- ---- ❑ DRAINAGE $6,000,000 ❑ WATER/SEWER ■ GENERAL $5,000,000 -- - $4,000,000 -- $3,000,000 -- --- $2,000,000 - $1,000,000 - $0 2009 2011 2013 2015 2017 2019 2021 2023 2025 2027 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS G.O.'s,• YEAR TAXABLE • D-REQUIREMENTS 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 $4,3787594 $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 1 $58,303,562 $14,264,561 $5,876,340 $434,400 $6,959,625 $85,838,488 6-1 General Obligation & C.O. Bonds Composition of Debt Service $5,400,000 $4,800,000 $4,200,000 $3,600,000 $3,000,000 $2,400,000 $1,800,000 $1,200,000 $600,000 $0 i o Principal Interest 2009 2011 2013 2015 2017 2019 Fiscal Year 2021 2023 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,110,856 $2,290,000 $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 $2,255,000 $2,554,719 2020 $197,422 $2,375,000 $2,572,422 2021 $114,105 $1,415,000 $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 $9,988,400 $31,720,000 $41,708,400 6-2 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: U.S. BANK, ST PAUL, MN OPTION DATE: AUGUST 1, 2011 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 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 $208,716 $208,716 $2,120,000 $2,637,431 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. 6-3 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 - 2013 @ 4.625%, 2014 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018-2021 @ 5.125% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: AUGUST 1, 2011 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 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 $190,169 $190,169 $1,930,000 $2,310,338 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. M1 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: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $255,361 $203,289 $2,880,000 $3,338,640 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 v law. 6-5 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%, 2015 @ 4.400%, 2016-2022 @ 5.250%, 2023-2024 @ 5.000% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2004 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUSTIS 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 $907,784 $816,579 $3,805,000 $5,529,363 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. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION SERIES, 2004A DATED: June 15, 2004 ORIGINALAMOUNT: $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: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 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 $630,448 $566,820 $2,770,000 $3,967,268 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. 6-7 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 @ 4.00%, 2014-2018 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012 @ 3.75%, 2013 @ 5.00% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 1, 2016 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 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 $2,060,125 $1,771,481 $13,165,000 $16,996,606 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. 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 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 16 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 $1,038,994 $939,761 $5,050,000 $7,028,765 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. . • 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 ❑ ■ Interest Principal 2019 2021 2025 2009 2011 2013 2015 2017 Fiscal Year 2023 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2009 $716,013 $260,000 $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 $7,755,156 $8,840,000 $16,595,156 6-10 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%, 8.125% 2016 - 2025 @ PAYING AGENT. BANK OF NEW YORK MELLON OPTION DATE: AUGUST 1, 2010 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 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 $3,877,578 $3,877,578 $8,840,000 $16,595,156 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. 6-11 Golf/Softball C.O. Bonds Composition of Debt Service $1,000,000 $800,000 $600, 000 $400,000 $200,000 $0 2009 ■ PRINCIPAL ■ INTEREST 2011 2013 2015 2017 2019 2021 2023 2025 2027 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF f SOFTBALL C. O. BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $322,475 $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 $4,159,559 $10,105,000 $14,264,559 These funds are separate from other C. O. bonds because they are paid from the surplus revenues of each function. 6-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: I GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-GOLF DATED: February 24, 2004 ORIGINAL AMOUNT: $9,610,000 BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 INTEREST RATES: @ 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: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 TOTAL COUPON 2.250% 2.500% 2.750% 3.000% 3.250% 3.500% 3.500% 3.625% 3.750% 4.000% 4.000% 4.125% 4.125% 4.250% 4.375% 4.500% 4.500% 4.500% 4.500% INT FEBRUARY 15 $173,294 $169,469 $165,094 $160,281 $154,731 $148,556 $141,731 $134, 644 $127,031 $118,875 $109,775 $100,375 $90,269 $79,647 $68,278 $56,138 $43,088 $29,363 $15,075 $2,085,713 REST AUGUST 15 $169,469 $165,094 $160,281 $154,731 $148, 556 $141,731 $134, 644 $127,031 $118,875 $109,775 $100, 375 $90,269 $79,647 $68,278 $56,138 $43,088 15,075 $1,912,419 PRINCIPAL FEBRUARY 15 $340,000 $350,000 $350,000 $370,000 $380, 000 $390,000 $405, 000 $420,000 $435,000 $455,000 $470, 000 $490,000 $515,000 $535, 000 $555,000 $580,000 $610,000 $635,000 $670.000 $8,955,000 TOTAL REQUIREMENTS $682,763 $675,375 $685,013 $683,288 $680,288 $681,375 $681,675 $680,906 $683,650 $680,150 $680,644 $684,916 $682,925 $679,416 $679,225 $682,450 $679,438 $685,075 $12,953,131 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 6-13 $681,744 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: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2009 2.250% $17,759 $16,353 $125,000 $159,113 2010 2.500% $16,353 $14,728 $130,000 $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 $89,594 $71,834 $1,150,000 $1,311,428 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 6-14 $163,929 Water & Sewer Revenue Bonds Composition of Debt Service $500,000 $400,000 $300,000 $200,000 $100,000 $0 2009 2011 2013 2015 2017 2019 Fiscal Year o PRINCIPAL ®INTEREST 2021 2023 SUMMARY DEBT SERVICE REQUIREMENTS OF WATER AND SEWER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2009 $182,735 $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 $62,732 $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 $1,526,340 $4,350,000 $5,876,340 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $367,271 6-15 NO 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: U. S. BANK, ST PAUL, MN OPTION DATE: JULY 15, 2014 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2009 3.500% $42 868 $42 868 $85 000 $170 735 2010 4.000% $41 380 $41 380 $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% $32 008 $32 008 $105 000 $169 015 2016 5.250% $29 698 $29 698 $110 000 $169 395 2017 4.600% $26 810 $26 810 $115 000 $168 620 2018 4.650% $24,165 $24 165 $120,000 $168 330 2019 5.000% $21 375 $21,375 $125 000 $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 $11500 $145,000 $168,000 2023 5.000% $7 875 $7 875 $155,000 $170 750 2024 5.000% $4 000 $4 000 $160,000 $168 000 TOTAL $422,700 $422,700 $1,850,000 $2,695,400 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. M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2006 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 2009 3.880% $48 500 $48 500 $160 000 $257 000 2010 3.880% $45 396 $45 396 $170 000 $260 792 2011 3.880% $42 098 $42 098 $180 000 $264 196 2012 3.880% $38 606 $38 606 $185 000 $262 212 2013 3.880% $35 017 $35 017 $190 000 $260 034 2014 3.880% $31 331 $31 331 $205 000 $267 662 2015 3.880% $27 354 $27 354 $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 $340,470 $340,470 $2,500,000 —T—$3,180,940 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. 6-17 Sales Tax Revenue Bond Composition of Debt Service $1,000,000 $800,000 $600 000 $400,000 $200,000 $0 o PRINCIPAL ® INTEREST F771 t14 2009 2010 2011 2012 2013 2014 Fiscal Year 2015 2016 2017 2018 2019 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 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 $1,084,625 $5,875,000 $6,959,625 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $938,998 AVERAGE ANNUAL DEBT OUTSTANDING $535,356 6-18 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 MELLON OPTION DATE: SEPTEMBER 15, 2010 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2009 5.25% $1,181 $1,181 $45,000 $47,363 TOTAL $1,181 $1,181 $45,000 $47,363 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. 6-19 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: U. S. BANK, ST PAUL, MN OPTION DATE: SEPTEMBER 15, 2012 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 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 $384,185 $384,185 $4,375,000 $5,143,370 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. 6-20 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: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: SEPTEMBER 15, 2012 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2009 3.88% $28,227 $28,227 $95,000 $151,454 2010 3.88% $26,384 $26,384 $145,000 $197,768 2011 3.88% $23,571 $23,571 $155,000 $202,142 2012 3.88% $20,564 $20,564 $160,000 $201,128 2013 3.88% $17,460 $17,460 $165,000 $199,920 2014 3.88% $14,259 $14,259 $170,000 $198,518 2015 3.88% $10,961 $10,961 $175,000 $196,922 2016 3.88% $7,566 $7,566 $185,000 $200,132 2017 3.88% $3,977 $3,977 $70,000 $77,954 2018 3.88% $2,619 $2,619 $65,000 $70,238 2019 3.88% $1,358 $1,358 $70,000 $72,716 TOTAL $156,946 r$156,946 $1,455,000 $1,768,892 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. 6-21 Drainage Utility Bonds Composition of Debt Service $250,000 $200,000 $150,000 OPRINCIPAL $100 000 ■INTEREST $50,000 $0 2009 2010 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2009 $16,000 $200,000 $216,000 2010 $8,400 $210,000 $218,400 TOTAL $24,400 $410,000 $434,400 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $217,200 6-22 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE REFUNDING BONDS, SERIES 2001 DATED: OCTOBER 15, 2001 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: BOND YEAR 2002-04 @ 3.00%, 2005 @ 3.50%, 2006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.70%, 2009 @ 3.80%, 2010 @ 4.00% PAYING AGENT: U. S. BANK, ST PAUL, MN OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2009 3.80% $8,000 $8,000 $200,000 $216,000 2010 4.00% $4,200 $4,200 $210,000 $218,400 TOTAL $12,200 $12,200 $410,000 $434,400 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. 40 6-23 T H El IC I T Y O F LESS 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 Workers Compensation/Risk Management Report PERSONNEL COUNTS FY 06107 FY 07108 FY 07/08 FY 08/09 BUDGETED BUDGETED ESTIMATED PROPOSED 101-1011 CITY MANAGERS OFFICE \ )1-1014 CITY SECRETARY 1 101-2012 FINANCEIBUDGET 101-2013 COURTS 101-2018 ACCOUNTING 101-3045 PD ADMINISTRATION 101-3046 PD PATROL 101-3047 PD INVESTIGATION 101-3048 PD SERVICE 101-3049 PD DETENTION 101-4023 FIRE MARSHALL 101-4040 FD ADMINISTRATION 101-4041 FD PARAMEDIC 101-5016 INFORMATION SERVICES 101-5019 PERSONNEL 101-5036 PURCHASING 101-5037 FACILITY MAINTENANCE 101-5054 LIBRARY 101-6032 PLANNING 101-6034 INSPECTIONS SERVICES 101-6065 ENVIRONMENTAL HEALTH 101-7051 LEISURE SERVICES 101-7052 PARKS 101-7083 PROGRAMS & SPECIAL EVENTS 101-7084 RECREATION ADMINISTRATION 101-8033 STREET 101-8064 ANIMAL CONTROL 101-8066 CITY ENGINEER 101-9060 NON -DEPARTMENTAL 501-2070 WATER OFFICE 501-5039 RECYCLING 501-5076 INFORMATION SERVICES 501-8066 CITY ENGINEER 501-8071 WATER PRODUCTION \ 01-8072 WATER DISTRIBUTION --. 501-8073 SEWAGE & TREATMENT 501-8077 METER READING 501-9060 W & S NON-DEPT. 540-7060 GOLF NON DEPARTMENTAL 540-7062 GOLF COURSE MAINT. 540-7063 PRO SHOP 540-7067 FOOD & BEVERAGE (GRILL) 540-7068 CONFERENCE CNTR. 504-5090 SERVICE CENTER 510-8029 DRAINAGE UTILITY 520-7055 RECREATION CLASSES 530-7050 SOFTBALL WORLD 550-7078 ATHLETIC COMPLEX 610-5015 INSURANCE 615-5017 RISK MANAGEMENT 202-2013 JUVENILE CASE FUND 210-1052 EDC - PARKS 210-1054 EDC - LIBRARY 210-1081 EDC - ECO. DEV. 220-3045 CRIME CONTROL TOTAL 2.00 2.00 2.00 2.00 4.00 4.00 4.00 4.00 2.50 2.50 2.50 2.50 9.00 9.00 9.00 9.00 4.25 4.75 A) 4.75 A) 4.75 4.00 4.00 4.00 5.00 1) 46.00 46.00 46.00 44.00 1) 15.00 15.00 15.00 15.00 25.00 25.00 25.00 25.00 17.00 17.00 17.00 18.00 1) 4.60 4.00 4.00 4.00 4.00 4.00 4.00 4.00 62.00 65.00 C) 65.00 C) 65.00 1.00 1.00 1.00 1.00 3.50 3.50 3.50 3.50 1.00 1.00 1.00 1.00 5.00 5.00 5.00 5.00 10.00 10.00 10.00 10.00 3.00 3.00 3.00 3.00 7.00 7.00 7.00 7.00 2.00 2.00 2.00 2.00 8.00 8.25 B) 8.25 B) 8.25 16.50 16.50 16.50 16.50 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 9.00 9.00 9.00 9.00 3.00 3.00 3.00 3.00 1.50 General 1.50 General 1.50 General 1.50 General 0.25 272.50 0.25 276.25 0.25 276.25 0.25 276.25 5.00 5.00 5.00 5.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 5.75 5.75 5.75 5.75 6.75 6.75 6.75 6.75 9.25 9.25 9.25 9.25 8.00 8.00 8.00 8.00 1.00 W&S 1.00 W&S 1.00 W&S 1.00 W&S 9.25 50.00 9.25 50.00 9.25 50.00 9.25 50.00 1.25 1.25 1.25 1.25 3.00 3.00 3.00 3.00 4.50 4.50 4.50 4.50 4.00 Golf 4.00 Golf 4.00 Golf 4.00 Golf 2.50 15.25 2.50 15.25 2.50 15.25 2.50 15.25 6.00 6.00 6.00 6.00 2.25 2.25 2.25 2.25 0.34 0.34 0.34 0.34 3.58 2.83 A) 2.83 A) 2.33 2) 0.33 0.33 0.33 0.83 2) 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 4.75 4.75 A & B) 4.75 A & B) 4.75 9.00 10.00 D) 10.00 D) 10.00 0.50 Other 0.50 Other 0.50 Other 0.50 Other 16.00 45.25 19.00 E) 48.50 19.00 E) 48.50 19.00 48.50 383.00 390.00 390.00 390.00 FY2008 Changes A) Moved Controller from EDC and SBW to Accounting B) Moved SBW Mgr to Gen Fund and EDC C) Added 3 Firefighter/Paramedics D) Upgraded 2 PT positions to 1 FT Office Tech position E) Added 3 new Police Officer positions FY2009 Changes 1) Moved Lieutenants to proper division 2) Moved one-half of SBW Field tech to PATS 7-1 PERSONNEL COUNTS BY FUND r FULL-TIME EMPLOYEES FY07 ACTUAL FY08 BUDGET FY08 ESTIMATE FY09 PROP GENERAL FUND 272.50 276.25 276.25 276.25 WATER & SEWER FUND 50.00 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 2.25 2.25 RECREATION CLASSES FUND 0.34 0.34 0.34 0.34 SOFTBALL WORLD 3.58 2.83 2.83 2.33 ATHLETIC COMPLEX 0.33 0.33 0.33 0.83 BENEFITS/INSURANCE FUND 1.00 1.00 1.00 1.00 RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 JUVENILE CASE FUND 1.00 1.00 1.00 1.00 EDC-PARKS 4.75 4.75 4.751 4.75 EDC - LIBRARY 9.00 10.00 10.001 10.00 EDC - ECO. DEV. 0.50 0.50 0.50 0.50 CRIME CONTROL DISTRICT 16.001 19.00 19.00 19.00 TOTAL 383.001 390.00 390.00 390.00 PART-TIME EMPLOYEES FY07 ACTUAL FY08 BUDGET FY08 ESTIMATE FY09 PROP 58.00 58:00 58.00 58.00 8.00 8.00 8.00 8.00 59.00 59.00 59.00 59.00 0.00 0.00 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 12.00 12.00 12.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 168.00 166.001 166.00 166.00 BENEFITS FY07 FY08 FY09 FY09 Prop $ Longevity 01-Dec-05 01-Dec-06 01-Dec-07 $451,950 TMRS 14.21 % 14.45% 15.19% $3,354,053 Workers Comp $58.50 $58.50 $63.00 $293,328 Health Insurance $565 $666 $650 $3,044,251 Disability Ins. 0.30% 0.30% 0.30% $51,737 Life Insurance $40,691 ,Medicare Date 01-Apr-86 01-Apr-86 01-Apr-86 Medicare Cost 1.45% 1.45% 1.45% $285,222 TOTAL BENEFIT COST $7,521,232 In FY 2008, full-time staff increased to 390 employees, due to the addition of 3 firefighter/paramedics, 3 police officers and 1 office tech position upgraded from part time to full time. Part-time staffing was reduced by 2 due to the upgraded office tech position. 7-2 PROPOSED PUBLIC SAFETY PAY PLAN - FY2009 FIRE EFFECTIVE 10-29-08 POLICE EFFECTIVE 10-23-08 H.T.E. STEP 1 2 3 4 5 6 Job Start Merit Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Top 510.00 1 20.00 1 N I PSO 1 $2,8761 $3,0191 $3,1701 $3,3291 $3,4951 $3,669 $34,5071 $36,2331 $38,0361 $39,9471 $41,9351 $44,031 16.58981 17.41951 18.28651 19.20521 20.16111 21.1686 520.00 1 21.00 1 N I Dispatcher $3,2881 $3,452 $3,624 $3,805 $3,997 $4,196 $39,4541 $41,426 $43,491 $45,665 $47,961 $50,350 18.96811 19.9166 20.9094 21.9542 23.0582 24.2065 730.00 1 22.00 1 N IFire Fighter 740.00 1 22.01 1 N I Fire Fiqhter/Paramedic 550.00 1 23.00 1 N I Communications Supervisor 565.00 24.00 N Police Officer 24.03 N Fire Inspector I 760.00 24.01 N Firefighter II 770.00 1 24.02 1 N IFirefiahter II/Paramedic 790.00 1 25.02 N I Fire Fiqhter/Driver/Paramedic $4,016 $4,2161 $4,4281 $4,6491 $4,8831 $5,126 $48,192 $50,5971 $53,1391 $55,7901 $58,5951 $61,508 16.5042 17.32761 18.19831 19.10611 20.06671 21.0644 $4,163 $4,363 $4,603 $4,824 $5,115 $5,357 $49,955 $52,360 $55,241 $57,892 $61,375 $64,288 17.1080 17.9314 18.91831 19.8261 21.0189 22.0166 $3,787 $3,977 $4,175 $4,385 $4,604 $4,834 $45,449 $47,730 $50,103 $52,615 $55,251 $58,009 21.8504 22.9470 24.08811 25.2958 26.5628 27.8892 $4,137 $4,333 $4,540 $4,756 $4,984 $5,222 $49,641 $51,999 $54,4801 $57,069 $59,813 $62,664 23.8658 24.9995 26.19231 27.4372 28.7560 30.1267 $4,137 $4,333 $4,540 $4,756 $4,984 $5,222 $49,641 $51,999 $54,480 $57,069 $59,812 $62,664 17.0003 17.8079 18.65761 19.5443 20.4837 21.4602 $4,284 $4,480 $4,715 $4,931 $5,216 $5,454 $51,404 $53,762 $56,582 $59,1721 $62,593 $65,444 17.6042 18.4117 19.3775 20.26431 21.4359 22.4123 $4,6151 $4,8121 $5,0471 $5,2631 $5,5481 $5,785 $55,3851 $57,7431 $60,5631 $63,1521 $66,5741 $69,425 18.96757-19.77501 20.74071 21.62741 22.79921 23.7756 7-3 PROPOSED PUBLIC SAFETY PAY PLAN - FY2009 FIRE EFFECTIVE 10-29-08 POLICE EFFECTIVE 10-23-08 H.T.E. STEP 1 2 3 4 5 6 Job Start Merit Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Top 605.00 610.00 0 N Police Sergeant $5,426 $6,447 1 t N Fire Inspector II $65,110 $77,362 0 N Public Education Officer 31.30271 37.1932 810.00 26.02 N Fire Lieutenant $5,4261 1 1 1 1 $6,447 $65,1091 22.29781 1 1 1 1 $77,362 1 1 1 1 26.4938 820.00 26.03 N Fire Lieutenant/Paramedic $5,573 $6,679 $66,8731 22.90161 $80,142 27.4460 830.00 27.01 N Fire Captain $5,631 $6,799 $67,576 23.14241 $81,587 27.9409 840.00 27.02 N Fire Captain/Paramedic $5,778 $7,031 $69,3391 23.74621 $84,368 28.8931 650.00 1128.00 1 E jPolice Lieutenant $6,174 1 $7,238 128.01 1 E ITechnical Services Manager $74,0861 $86,857 35.61831 1 41.7581 670.00 1127.03 E Fire Training Officer/Paramedic $6,410 $7,450 $76,9261 $89,394 36.98351 42.9780 680.00 130.00 E Division Chief/F.M. $6,578 $7,749 680.00 130.01 E Division Chief/E.M.S Coord. $78,9331 $92,991 680.00 130.02 E Police Captain 37.94841 44.7073 7-4 PROPOSED NON-EXEMPT PAY PLAN - FY2009 EFFECTIVE 10-23-08 Hourly, Monthly and Annual Pay Scales H.T.E. STEP 1 2 3 4 5 5 Job Start End Merit GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 210 220 230 36.00 N Cashier 1$2,083 1 $2,156 1 $2,232 1 $2,310 $2,391 $2,669 36.04 N lGreenskeeper 1 $25,002 1 $25,877 $26,783 $27,720 $28,690 $32,024 36.03 N I Library Aide 112.0202 112.4409 112.8764 113.3270 13.7934 15.3962 36.02 N Facilities Attendant $2,230 1 $2,309 1 $2,388 1 $2,473 1 $2,558 $2,849 37.03 N Library Clerk $26,764 1 $27,705 1 $28,658 1 $29,679 $30,697 $34,193 37.04 N I Office Clerk 12.8674 113.3195 1 13.7780 1 14.2686 14.7580 16.4390 37.01 N Parks Field Tech 1 $2,353 $2,435 $2,520 $2,609 $2,700 $2,973 37.02 N Facility Tech 1 $28,239 $29,225 $30,245 $31,313 $32,398 $35,681 37.05 N I Public Works Field Tech 1 13.5763 14.0504 14.5409 15.0545 15.5761 17.1544 240 38.01 N Police Records Clerk $2,477 $2,565 $2,653 $2,746 $2,843 $3,160 38.03 N Utility Billing Clerk $29,727 $30,779 $31,832 $32,948 $34,113 $37,914 39.00 N Parks Field Tech II 14.2917 14.7977 15.3037 15.8405 16.4005 18.2281 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 N Facility Tech II 39.06 N Public Works Field Tech II 39.07 N Kitchen Coordinator 256 39.08 N Court Clerk $2,601 $2,693 $2,787 $2,884 $2,984 $3,284 39.09 N Purchasing Tech $31,215 $32,315 $33,448 $35,812 $39,405 39.10 N Juvenile Case Clerk 15.0071 15.5362 16.0808 %66ff 17.2173 18.9447 40.00 N Analyst I 40.01 N Animal Control Officer II 40.04 N Office Tech 40.05 N Mechanic 1 40.07 N Secretary 40.08 N Conference Centre Lead 40.10 N Claims Adjuster 40.11 N HR Benefits Tech. 260 N (Vacant) $2,724 $2,820 $2,920 $3,021 $3,126 $3,468 $32,689 $33,838 $35,035 $36,247 $37,511 $41,620 15.7160 16.2683 16.8437 17.4267 18.0343 20.0094 280 40.02 N Office Supervisor $2,973 $3,077 $3,185 $3,296 $3,412 $3,840 41.01 N Administrative Secretary $35,681 $36,929 $38,221 $39,549 $40,941 $46,086 43.01 N Administrative Assistant 1 17.1544 17.7541 18.3757 19.0141 19.6831 22.1567 43.02 N Library Assistant 43.03 N Equipment Operator 43.07 N Mechanic II 43.08 N IParks Field Tech III 7-5 PROPOSED NON-EXEMPT PAY PLAN - FY2009 EFFECTIVE 10-23-08 Hourly, Monthly and Annual Pay Scales H.T.E. STEP 1 2 3 4 5 5 Job Code FLSA Start End Meri Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 43.10 1 N IFaclityTech III 43.08 N Public Works Field Tech III 43.12 N Urban Forester 41.02 N Circulation Supervisor $3,129 $3,239 $3,352 $3,470 $3,591 $4,027 42.01 N jAdministrative Secretary II $37,543 $38,871 $40,228 $41,636 $43,094 $48,319 18.0496 18.6879 19.3403 20.0171 20.7183 23.2305 42.00 N Technical Specialist $3,284 1 $3,398 1 $3,518 1 $3,641 1 $3,768 1 $4,201 42.04 N Fleet & Facilities Coord. $39,405 1 $40,778 $42,221 $43,692 $45,212 $501408 42.05 N Graphics Artist 18.9447 19.6049 20.2984 21.0060 21.7367 24.2348 43.09 N Executive Secretary 45.00 N Inspector I 45.01 N Mechanic III 45.04 N Leadman 43.06 N Animal Control Supervisor $3,406 1 $3,525 1 $3,649 $3,777 $3,909 $4,399 46.04 N Police Records Supervisor $40,877 1 $42,301 $43,789 $45,328 $46,912 $52,786 46.08 N Computer Support Specialist 19.6525 120.3369 21.0523 21.7921 22.5537 25.3777 46.09 N Chief Mechanic 47.00 N Open $3,593 $3,717 $3,846 $3,981 $4,120 $4,582 $43,110 $44,598 $46,153 $47,769 $49,436 $54,987 20.7261 21.4415 22.1888 22.9659 23.7673 26.4361 48.01 N Foreman $3,779 $3,911 $4,047 $4,188 $4,336 $4,832 48.02 N Inspector II $45,343 $46,928 $48,562 1 $50,262 $52,027 $57,982 48.04 N Signal Tech II 21.7997 22.5614 23.3473 124.1642 25.0130 27.8758 49.00 N Baliff/Warrant Officer $3,963 $4,102 $4,247 $4,393 1 $4,549 $5,078 $47,561 $49,228 $50,959 $52,722 $54,584 $60,941 22.8657 23.6671 24.4993 25.3469 26.2422 29.2987 I- 48.03 N Computer Support Spec II $4,149 $4,295 1 $4,446 1 $4,601 1 $4,762 1 $5,328 50.02 N Inspector III $49,794 1 $51.541 1 $53,352 1 $55,214 1 $57,140 $631936 50.03 N Engineering Technician 23.9394 124.7793 125.6501 26.5453 27.4712 30.7385 35 1 51.02 N Senior Inspector $4,336 $4,487 $4,644 $4,808 $4,975 $5,575 $52,027 $53,838 $55,732 $57,690 $59,697 $66,899 25.0130 55.8839 26.7944 27.7358 28.7003 32.1628 360 1 52.00 N Inspection Services Supv. S $4,710 $56,526 $4,876 $58,516 $5,046 $60,554 $5,223 $62,672 $5,826 $69,907 27.1758 28.1326 29.1126 30.1309 33.6089 7-6 PROPOSED EXEMPT PAY PLAN - FY2009 EFFECTIVE 10-23-08 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 245 1 1 E JOPEN $2,454 1 $2,748 $3,130 $29,452 $32,980 $37,559 $14.1595 $15.8559 $18.0572 255 1140.06 1 E ISecond Asst. Golf Pro $2,577 $2,886 $3,253 140.07 1 E jAsst. Food & Beverage Mgr. $30,923 $34,631 $39,031 $14.8671 $16.6497 $18.7649 285 143.04 E Asst. Golf Superintendent $2,973 $3,375 $3,841 143.11 E First Asst. Golf Pro $35,678 $40,503 $46,096 138.02 E Softball World Supervisor $17.1528 1 $19.4725 $22.1618 295 1143.16 1 E lConference Centre Manager $3,253 $3,682 $4,162 $39,031 1 $44,179 $49,938 $18.7649 1 $21.2398 $24.0087 305 146.11 E Seniors Coordinator $3,374 $3,873 $4,357 146.13 E Program Rec. Specialists $40,487 $46,476 $52,284 146.14 E Athletic Coordinator $19.4649 $22.3443 $25.1364 146.16 E Special Events Coordinator 146.17 E Volunteers Coordinator 146.15 E Recreation Specialist -Analyst 315 1149.07 1 E jProjects and Events Supervisor $3,559 $4,083 1 $4,539 $42,704 $49,001 $54,469 $20.5307 $23.5579 $26.1869 325 1 145.03 1 E jAccountant 1 $3,742 $4,265 $4,786 148.00 E Librarian $44,905 $51,186 $57,431 $21.58911 $24.6085 $27.6112 335 152.01 E Recreation Superintendent $3,927 $4,479 $5,031 148.01 E Athletic Supervisor $47,123 $53,742 $60,375 149.01 E Human Resources/Benefits Generalist $22.6551 $25.8376 $29.0265 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.04 E Deputy City Secretary 149.08 E Facilities Supervisor 7-7 PROPOSED EXEMPT PAY PLAN - FY2009 EFFECTIVE 10-23-08 Hourly, Monthly and Annual Pay Scales JOD GRADE Code FLSA Job Title Start Mid Top 345 1150.03 1 E ISenior Librarian $4,110 1 $4,694 1 $5,277 355 $23.7133 1 $27,0821 1 $30.4431 150.00 E Accountant II $4,295 $4,909 $5,522 151.00 E Web Designer $51,541 $58,903 $66,265 151.04 E Graduate Engineer $24.7793 1 $28.3188 $31.8584 365 1145.07 E Internal Auditor $4,508 $5,049 $5,770 $54,098 1 $60,586 $69,244 $26,0085 1 $29.1279 $33.2904 375 153.00 E GIS Manager $4,733 $5,398 $6,059 153.04 E Water Utilities Superintendent $56,801 $64,777 $72,706 153.07 E Assistant Library Administrator $27.3081 $31.1430 $34.9549 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $4,971 $5,666 $6,362 150.05 E Controller $59,649 $67,996 $76,347 151.01 E Purchasing Manager $28.6772 $32.6906 $36.7054 154.01 E Public Works Superintendent 154.03 E SBW/PATS General Manager 154.07 E Municipal Court Manager 154.11 E Billing Manager 154.12 E Building Official 154.13 E Manager of Recreational Services 154.14 E Parks Manager 154.15 E Computer Programmer/Analyst 405 1155.01 E Civil Engineer $5,480 $6,248 $7,015 $65,766 $74,971 $84,179 $31.6182 1 $36.0439 $40.4708 415 154.00 E Human Resources/Risk Admin $5,754 $6,561 $7,366 156.00 E Library Administrator $69,049 $78,727 $88,387 157.02 E Fleet & Facility Administrator $33.1967 $37.8496 $42.4937 157.03 E Information Services Administrator 157.04 E Senior Civil Engineer 157.05 E Planning & Development Svcs. Mgr. 157.06 E Finance Administrator 157.07 E Public Works Manager Insurance r' ��ncial Report REPORT CITY EMPLOYEE TOT. TRANSFER/ TOT. AMT OF INSURANCE REINSUR RX OPERATING TOTAL MONTHLY END FUND MONTH CONTRIB CONTRIB CONTRIB MISC REVENUES PD CLAIMS SERVICES FEE COST EXP. EXP. CASH FLO BALANCE BEGINNING BALANCE FY'06-'07 $1,872,555 Oct-06 $257,551 $75,658 $333,208 ($58) $333,150 $30,436 $10,076 $13,996 $26,445 $3,038 $83,991 $249,159 $2,121,714 - Nov-O6 $258,391 $69,395 $327,785 $14,575 $342,660 $111,993 $10,397 $16,153 $42,716 $6,689 $187,948 $154,712 $2,276,427 Dec-O6 $260,586 $81,033 $341,619 $3,683 $345,302 $100,582 $9,540 $16,199 $25,989 $9,641 $161,951 $183,351 $2,459,778 Jan-07 $261,602 $83,491 $345,093 $2,735 $347,828 $186,738 $12,630 $16,063 $61,877 $8,582 $285,890 $61,938 $2,521,716 Feb-07 $260,422 $80,459 $340,881 $12,343 $353,224 $110,391 $10,463 $16,309 $31,578 $9,154 $177,897 $175,327 $2,697,043 Mar-07 $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 Apr-D7 $262,416 $81,016 $343,432 $20,215 $363,647 $291,057 $11,975 $15,709 $52,794 $5,547 $377,083 ($13,436) $2,802,031 May-07 $262,315 $80,220 $342,535 $5,195 $347,730 $338,755 $13,811 $15,954 $47,803 $10,012 $426,336 ($78,605) $2,723,426 Jurr07 $263,173. $81,161 $344,334 $9,099 $353,433 $194,746 $9,643 $16,390 $29,755 $7,078 $257,612 $95,821 $2,819,247 Jul-07 $264,114 $80,356 $344,470 $9,179 $353,649 $182,094 $11,172 $16,311 $35,495 $4,408 $249,480 $104,169 $2,923,416 Aug-07 $263,567 $80,714 $344,281 $15,347 $359,628 $197,802 $11,187 $16,227 $61,751 $6,489 $293,456 $66,172 $2,989,588 Sep-07 $264,480 $80,476 $344,956 $54,135 $399,091 $513,465 $6,242 $16,280 $22,090 $16,187 $574,264 ($175,173) $2,814,415 YR TOT $3,138,533 $954,407 $4,092,940 $150,176 $4,243,115 $2,398,458 $126,450 $191,546 $493,485 $91,317 $3,301,255 $941,860 BEGINNING BALANCE FY'07-'OS Oct-07 $262,132 $88,054 $350,186 $5,327 $355,513 $28,835 $17,149 $16,709 $60,445 $3,018 $126,155 $229,358 $3,043,773 Nov-07 $262,000 $84,060 $346,060 $2,563 $348,623 $197,322 $12,119 $16,983 $37,689 $9,345 $273,459 $75,164 $3,118,937 Dec-07 $264,070 $84,721 $348,792 $9,469 $358,260 $130,851 $9,954 $17,098 $43,739 $8,448 $210,090 $148,170 $3,267,107 Jarr08 $265,227 $85,677 $350,904 $10,742 $361,646 $237,466 $11,586 $17,239 $20,055 $6,705 $293,051 $68,596 $3,335,703 Feb-08 $265,726 $85,542 $351,268 $21,641 $372,909 $132,586 $10,668 $17,269 $63,542 $7,307 $231,371 $141,538 $3,477,240 Mar-08 $266,045 $86,220 $352,265 $30,432 $382,696 $164,234 $10,973 $17,326 $26,546 $6,385 $225,464 $157,233 $3,634,473 Apr-08 May-08 $265,188 $264,518 $85,420 $84,845 $350,608 $349,363 $577 $11,146 $351,186 $360,509 $198,618 $200,246 $10,234 $12,305 $17,212 $17,269 $30,847 $61,716 $8,222 $7,498 $265,133 $299,033 $86,052 $61,476 $3,720,525 $3,782,001 Jurr08 Jul-O8 Aug-08 Sep-08 YR TOT $2,114,906 $684,539 $2,799,445 $91,897 $2,891,342 $1,290,157 $94,988 $137,105 $344,579 $56,927 $1,923,756 $967,586 P 7/23/2008 City of Euless 2008.O9 Proposed Medical & Dental Premiums MEDICAL 2006-07 2007=08 2008=09 Proposed Increase Employee Only $55.00 $56.62 $56.62 $0.00 Employee + Children $190800 $190.68 $190068 $0.00 Employee + Spouse $235.00 $246.14 $246.14 $0.00 Employee + Family $309000 $321.42 $321042 $0.00 DENTAL 2006-07 2007-08 2008-09 Proposed Increase Employee Only $5.00 $5.00 $5.00 $0.00 Employee + Children $25.00 $25.00 $251.00 $0.00 Employee + Spouse $25.00 $25.00 $25.00 $0.00 Employee + Family $36.00 $36.00 $36.00 $0.00 SCHEDULE OF MEDICAL BENEFITS BENEFITS IN=NETWORK NON -NETWORK PROVIDERS 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 $13500 Per Family Unit $15500 (3 x individual) 1$4,500 (3 x individual ln-Network and Non -Network Deductibles cross apply MAXIMUM OUT-OF-POCKET AMOUNT PER PLAN YEAR Per Covered Person 1$2,500 1$6,000 Per Family Unit 1$7,500 (3 x individual) 1$18,000 (3 x individual) The following charges do not apply toward the out-o&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 Medically Necessary treatment of Morbid Obesity All Inpatient and certain Outpatient procedures MUST be Pre -certified through Hines & Associates (800=866=0105). 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. 7-11 L' BENEFITS CHARGES pital Facility Services (inpatient 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 tal admission; charges in �s of $200 are paid at 80% deductible Note: If readmitted into hospital within 7 days of original admit date for same diagnosis, an additional copa 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) (iJsual and Reasonable) Co -pay per inpatient tal admission; charges in �s of $200 are paid at 60% deductible Note: If readmitted into hospital within 7 days of original admit date for same. diagnosis, an additional copaj 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, co -pay 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 co - pay and coinsurance will be applied towards the newborn. or Out -Patient Office Co -pay Second �-Ray and Lab Charges if billed by provider other than physician) Applies to all related 80% After deductible $25 Co -pay for charges up to $130 per office visit; charges in excess of $130"are paid at 80% (deductible waived) 100% (deductible waive 80%After deductible 60% After deductible 60%After deductible Not Covered 60%After deductible abCard Providers 100% (deductible waived) Subject to Plan provisions, _ _ exclusions, and limitations_ BENEFITS IN -NETWORK NON -NETWORK PROVIDERS PHCS (PPO) PROVIDERS (Non-PPO) (Usual and Reasonable) mbulance Service 10,000 air ambulance maximum benefit per -way trip), sual and Reasonable per trip other sown above for air ambulance. Care: 809/o (deductible waived) 80%Afte1 deductible 609/o (deductible waived) 60%After deductible ■ Routine Well Child Care (Includes: 100% (deductible waived); 60%After deductible office visits, routine physical charges in excess of $400 are examination, immunizations, payable as follows. laboratory blood tests, x-rays, hearing tests, vision tests.) $25 Co -pay for charges up to $130; charges above $130 are paid at 80% ■ Annual Wellness in Physician's 100% (deductible waived) 60% (deductible waived) Office (Includes: office visits, pap up to a $500 maximum. up to a $500 maximum, 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 NOTE: Colonoscopies, CAT/PET scans, Nuclear Medicine, Scopic Procedures &Therapeutic Procedures are NOT covered under Preventive Care and are subject to Deductible &Coinsurance Durable Medical Equipment - Purchase or 80% After deductible 60% After deductible Rental (up to purchase price) Lifetime Benefit Maximum $20.000 Home Health Care - Plan Year maximum benefit: 40 visits Plan Year maximum benefit: 40 visits Bereavement Counseling limited to $500/family per Plan year 80% After deductible 80%After deductible 80%After deductible 60%After deductible 60%After deductible 60%After deductible i BENEFITS Management Services Hospital Services Year maximum benefit: $5,000. ies to physician & inpatient/outpatient ital services combined. Physical Therapy, Occupational Therapy Combined Plan Year Maximum: 30 visits Speech Therapy Plan Year Maximum: 30 visits Pre -admission Testing (Performed on an Outpatient basis for Private Duty Nursing Plan Year maximum benefit: $10,000 Rehab Facilities (Inpatient Only) Limited to 25 days per Plan Year Skilled Nursing Facility Services Limited to 100 days per Plan Year IN -NETWORK PROVIDERS PHCS (PPO) % After deductible 80%Afte11 deductible and appropriate copay (Please reference copays for inpatient/outpatient hospital services under "Hospital Facility Services') 80%After deductible 80%After deductible 100% (deductible waived) 80%After deductible 80%After deductible 80%After deductible NON -NETWORK PROVIDERS (Non-PPO) (Usual and Reasonable) 60%After deductible 60%Afte1. deductible and appropriate copay (Please reference copays for inpatient/outpatient hospital services under "Hospital Facility Services') 60%After deductible 60%After 60%After deductible 60%After deductible 60%After deductible 60%After deductible 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-rays, and actual spinal manipulation.) Maximum Benefit $1,200 per Plan Year $25 Cfor charges o-pay up to $130 per office visit; charges in excess of $130 are paid at 80% (deductible waived) 50%Aftdeductible er Acupuncture Therapy 80%After deductible 60%After deductible $1,000 Plan Year Maximum Hearing Aids 80% After deductible 60% After deductible $2,000 maximum every 5 years Emergency Room — Per Visit $100 Co -pay; 80% (deductible $100 Co -pay; 80% (deductible ER Copay waived if admitted directly from waived) waived) ER to Hospital (however, hospital copay will apply. Please refer to Hospital Facility All other related services to Emergency - Per visit 80% (deductible waived) � 80% (deductible waived) 7-14 i BENEFITS IN -NETWORK NON -NETWORK PROVIDERS 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 Mental Illness 80% After deductible 60% After deductible (day limit does not apply to Serious Mental Illness) Out -Patient 80% After deductible 60% After deductible Plan Year Maximum: 30 visits Serious Mental Illness 80% After deductible 60% After deductible (visit limit does not apply to Serious Mental Illness) 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 Medically Necessary Morbid Obesity 80% after deductible Not Covered Treatment-$25,000 Lifetime Maximum. Prior authorization required. Please see the Eligible Medical Expenses section of this document for further information regarding potential coverage for treatment of Morbid Obesity, Transplants 100% of eligible expenses 100% of eligible expenses with (prior authorization must be obtained from limits on specific transplant. the Pre -certification vendor) Please refer to Eligible Medical Expenses Section for details. Note: Any Forced Provider benefits payable to a Non-PPO provider will be subject to Usual and Reasonable Charges. PRESCRIPTION DRUG BENEFITS The prescription drug program is administered through Scott & White. Participating pharmacies must be used. Immediate Care Prescriptions (Dispensed up to a 34 day supply) 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 (applies to generic drugs and 10% Copay 50% Copay brand drugs if no generic is available) Brand if generic available 50% or $50 Copay, whichever 50% or $50 Copay, whichever is is greater greater Smoking Cessation (Including gums, patches, treatment centers but excluding hypnosis) 50% Copay 50% Copay $500 Lifetime Maximum Prescription Drugs purchased at a non -participating pharmacy are not covered. 1 Pharmacy Drug Charge Participating pharmacies have contracted with the Plan to charge Covered Persons reduced fees for covered Prescription Drugs. Scott &White is the administrator of the pharmacy drug plan. Co -payments If a prescription is filled at a participating pharmacy, the Covered Person will have to pay only the co -pay amount. The pharmacy will submit the claim to the prescription drug plan, which will reimburse the pharmacy. The Scott & White plan will pay 100% of the cost of the prescription minus the per prescription Co - pay amount. The co -payment is applied to each covered pharmacy drug or mail order drug charge and is shown' the Schedule of Benefits. The co -payment amount is not a covered charge under the Medical Plan. Any one pharmacy prescription is limited to a 34-day supply. Maintenance prescriptions are limited to a 100-day supply. Prescriptions purchased at nonparticipating pharmacies will not be covered by the plan; the Covered Person must pay the entire cost of the prescription and the Covered Person will not be reimbursed by the Prescription Drug Benefit Plan or by the Medical Benefit Plan. City of Euless $4 Generic Drug Program The City of Euless is implementing a new $4 Generic drug program..Covered Persons who purchase a $4 Generic drug from a Participating pharmacy will be reimbursed 100%when the receipt is filed with the Employer. DENTAL BENEFITS This Plan has entered into an agreement with certain Dentists that are called Preferred Providers: The Preferred Providers for the Dental Plan are within the PPO USA/ CONNECTION Dental provider networks. These Preferred Providers have agreed to charge reduced fees to persons covered under the Plan and accept these fees as payment in full, less an applicable deductible and/or coinsurance. Services provided by a Preferred Provider are subject to the negotiated contract rate rather than Usual and Reasonable Charges. Please note that when allon-Preferred Provider is used, the Covered Person maybe responsible for charges exceeding the Usual and Reasonable Charges. It is the Covered Person's choice as to which Provider to use. This benefit applies when covered dental charges are incurred by a person while covered under this Plan. Plan Year Deductible, Perperson............................................................................................................ $100 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 - Basic.............................................:............................................................................ 80% Class CServices - 0 Major......................................................................................................................... 50 0 Class DServices - Orthodontia................................................................................................................ 50% Note: No benefits are payable for Dental services under the Plan until the following waiting periods have beenb 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 Benefit Amount For other than Class D-Orthodontia: Per person per Plan Year..................................................................................... $1000 For Class D-Orthodontia: Per Person per Plan Year...................................:................................................. $1250 Per Lifetime family maximum........................................................... $3750 Maximum Rollover With Maximum Rollover, the Plan will rollover a portion of each individual's 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. To qualify, claims must be submitted not to exceed $500 during the Plan Year. The employee and each insured dependent maintain separate MBAs based on their own claim activity and the maximum rollover credit each year (per individual) is $250 per year to a maximum account limit of $1,250. PLAN ANNUAL MAXIMUM * THRESHOLD MAXIMUM ROLLOVER AMOUNT (MRA) MAXIMUM ROLLOVER ACCOUNT LIMIT $1000 $500 $250 $1250 COVERED DENTAL SERVICES 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) Extra oral 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 years 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 of tooth 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, bridgework 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 treated 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. O N N N e M M N N N Q W W W e U N N Q 6 MW«Q WO OO7N 0O8 MNWN mWWWN NN ° NNMN • eO O v) V) OM^O.--C)°0)'-W co NM _OMWO00) 40NQ QQ Qv-MDMN- N QNWOW NWMN° W " m'C N I- coN Q ,-co N co- O MNW QMW x 6 69 696303WO 69 V369 6 6969 6963 Ul 69 69 69 I W M a QOW W 0(p 0 NcMN0 N3).W e 1111 coo r W 0)W n N.CO 0 h 0 N N CO W OD , M 0 O(°N L 000o '? �Q O 0)M0 NOiQ(0N NO W g U r W N-I. 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W o m a a = _ = Q. -� I. 5 ozo -) u 2 < ) ) Q (n < 5 OzcnLL2Q2 -D � Qv, i- m 0 m 7-22 COMPARISON AND THE CITY 0 F HISTORICALEt 11 s 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 Sanitation & Recycling Rates Drainage Utility Charge, Residential Comparison Comparative Rates, Water & Sewer—Other Cities Monthly Service Charges Water Sewer Trash Drainage Recycling FY09 $7.25 + 3.19 $5.50+90% of metered water $.98 per home Prop per 1000 gals. usage @ $2.43 per 1,000 gals. $6.99 $2.50 $.92 per apt. unit $.49 for Seniors FY08 $7.25 + 2.97 $5.50+90% of metered water $.98 per home per 1000 gals. usage @ $2.21 per 1,000 gals. $6.99 $2.50 $.92 per apt. unit $.49 for Seniors FY07 $7.25 + 2.80 $5.50+90% of metered water $5.68 $2.50 $.77 per home per 1000 gals. usage @ $2.00 per 1,000 gals. $.86 per apt. unit $.39 for Seniors Operating Expenses Capital Expenses Tax Rate Taxable Valuation* Debt Rating: Moody's General Fund Key Fiscal Points Proposed Estimated Actual FY09 % FY08 % FY07 Change Change $30,747,615 3.59% $29,682,209 13.52% $26,146,365 $ 533,008 (82.70%) $ 3,079,210 114.00% $ 1,438,804 .4700 per $100 0.0% .4700 per $100 (3.98%) .4895 per $100 Debt = .118063 Debt = .129659 Debt = .146237 M&O = .351937 M&O = .340341 M&O = .343227 $2,725,665,648 4.95% $2,597,021,301 6.62% $2,435,771,847 G.O. = Al Revenue = Al Sales Tax Rev. _ A2 G.O. = Al Revenue = Al Sales Tax Rev. _ A2 G.O. = Al Revenue = Al Sales Tax Rev. _ A2 S&P G.O. = AA- G.O. = AA- G.O. = AA - Revenue = A+ Revenue = A+ Revenue = A+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 8-1 POPULATION GROWTH IN EULESS 60,000 50,000 , 49,950 `.4,700 46,005 46,166 47,950 49,750 ' � 40,000 0 a 30,000 � O M 20,000 N co 10,000 0 K� O� N(li YEAR 7/23/2008 �- i w EMPLOYEES PER CAPITA * FY08 CITY POPULATION FULL TIME EMPLOYEES PER AS OF 1/1/08 EMPLOYEES CAPITA BEDFORD 49,450 364 1 to 136 citizens HURST 38,750 392 1 to 99 citizens N.R. HILLS 65,750 612 1 to 107 citizens GRAPEVINE 47,150 618 1 to 76 citizens COLLEYVILLE 22,500 187 1 to 120 citizens AVERAGE 44,720 435 1 to 103-citizens EULESS 54,013 390 1 to 139 citizens * Population estimates from North Central .Texas Council of Governments. %��� G�?�s � ��- L J EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $25,846,771 $523 HURST $23,349,269 $603 N.R. HILLS $32,515,553 $495 GRAPEVINE $41,239,000 $875 COLLEYVILLE $15,510,538 $689 AVERAGE $27, 692, 226 $637 EULESS $27,099,088 $502 * Data from FY07 Comprehensive Annual Financial Reports. EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $4575381307 HURST $48,714,981 N.R. HILLS $76,963,820 GRAPEVINE $100,119,000 COLLEYVILLE $29,199,643 AVERAGE EULESS $60,107,150 $67,064,730 � $921 $2,123 * Data from FY07 Comprehensive Annual Financial Reports. 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 .y - �=� ao NET BONDED DEBT GENERAL OBLIGATION RATIO OF (AUDIT FY 07) DEBT TO DEBT PER CITY AMOUNT ASSESSED VALUE CAPITA BEDFORD $50,227,988 1.76% $1,024 HURST $26,823,000 1.03% - $697 N.R. HILLS $59,472,380 1.75% $1,747 GRAPEVINE $66,275,000 2.50% $2,759 COLLEYVILLE $16,515,314 0.53% $746 " AVERAGE $43,862, 736 1.51 % $1,395 EULESS $33,825,000 1.39% $639 SOURCE: " FY 2007 Comprehensive Annual Financial Report ' J �, TAX RATE &EXEPOP TIONS COMPARISONS OF PROPOSED RATES SENIOR TAX WITH TAX WITH TAXES ON TAXES ON CITY CURRENT HOMESTEAD CITIZEN HOMESTEAD SEN. CITIZEN AVERAGE AVERAGE AVERAGE TAX RATE EXEMPTION EXEMPTION EXEMPTION (A) $1 E MPTIO gON HOM 5% ALUE HOME VALUE HOME LUE ONSEN IZENS BEDFORD (C) 0.4469 0% $50,000 $624 $329 $156,935 $701 $478 HURST 0.5350 20% $357000 $598 $342 $137,558 $589 $401 N.R. HILLS 0.5700 15% $36,000 $677 $393 $1491808 $726 $521 GRAPEVINE 0.3625 20% $60:000 $405 $141 $213,213 $618 $401 COLLEYVILLE (C) 0.3559 0% $657000 $497 $208 $401,553 $1,429 $1,198 AVERAGE 0.4541 11 % $49,200 $560 $283 $211 T813 $856 $633 EULESS 0.4700 1 20% $35,000 $525 $300 $139,704 $525 $361 NOTES: (A) Euless' average home value. (B) Average home value of senior citizen property in the City of Euless. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website �� TAX RATE � EXEMPTIONS �, COMPARISONS OF PROPOSED RATES SENIOR TAX WITH TAX WITH TAXE$-ON TAXES ON CITY CURRENT HOMESTEAD CITIZEN HOMESTEAD SEN. CITIZEN AVERAGE AVEAGE AVERAGE TAB( RATE EXEMPTION EXEMPTION EXEMPTION EXEMPTION ON HOME VALUE HO�ifE VALUE HOME VALUE ON $139,704 (A) $123,543(B) 7/25/2008 ,_ SEN. CITIZENS BEDFORD (C) 0.�6� 0% $50,000 $624 $329 $153,499 $686 $463 HURST 0.5350 20% $35,000 $598 $342 $134,587 $576 $389 N.R. HILLS 0.5700 15% $36,000 $677 $393 $144,417 $700 $495 GRAPEVINE 0.3625 20% $60,000 $405 $141 $203,854 $591 $374 COLLEYVILLE (C) 0.3559 0% $65,000 $497 $208 $375,211 $1,335 $1.,104 AVERAGE 0.4541 11 % $49,200 $560 $283 $202,314 $818 $594 EULESS 0.4700 20% $35,000 $525 $300 $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 � a ��-,.E,�; n-¢ �-� �9�"" �''' ��" v �� �� ,�o�, �-_ __ 1 TAX RATE I M PACT FY07-08 FY08-09 Average Home Value = $137,094 $139,704 Less: Homestead Exemption, 20% 27 419 $27,941 Adjusted Value $109,675 $111,763 �9-8 yeau Annual Tax Burden: (at proposed rate .470) $515.47 $525629 or monthly $4196 $4177 �I�rvton)h Over 65 Average Home Value = $120,607 $123,543 Less: Homestead Exemption, 20% 24 121 $24,709 Adjusted Value $96,486 $98,834 Less: Over 65 Exemption 4359 000 435, 000 Net Value $61,486 $63,834 ill,°4 Annual Tax Burden: (at proposed rate .470) $288.98 $300.02 or monthly $24M $25.00 R24 AIDnJ/)Ih Note: Home Values are based on July 2008 average home ues provided by Tarra 4(,ki,p kw(i J a ( 5 , I 9 7/25/2008 0 GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $8,134,057 $8,992,983 $11,913,066 $6,222,000 $8,150,480 $8,730,836 Sales Tax $7,186,860 $9,061,066 $8,568,080 $21,212,000 $2,420,387 $8,818,970 Mixed Beverage Tax included in other revenue $100,510 $129,860 $1,128,000 $89,132 $87,400 Franchise Fee $4,518,607 $2,913,152 $4,450,441 $6,191,000 $1,779,376 $3,619,955 Fines &Fees $1,142,100 $2,134,395 $2,064,187 $1,607,000 $907,768 $3,599,195 Licenses &Permits $1,014,223 $672,220 $1,526,636 $1,776,000 $1,244,218 $804,404 Charges for Service $2,250,934 $1,727,406 $5,203,037 $5,795,000 $1,046,679 $982,431 Intergovernmental $644,517 $417,352 $175,015 $100,000 $0 $334,979 Interest $491,059 $580,023 $800,412 $352,000 $547,029 $628;960 Other Revenue $517,992 $409,657 $235,372 $534,000 $78,505 $181,860 Operating Transfers In $2,173,940 $13,838 $438,670 $2,417,000 $664,085 $1,482,842 TOTAL $28,074,289 $27,022,602 $35,504,776 $47,334,000 $16,927,659 $29,271,832 SOURCE: FY 2007 Comprehensive Mnual Financial Report �� GENERAL REVENUE FUND DIFFERENCES 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, 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. Colleyville: Includes General Fund only Euless: JIncludes Swimming Pools, Pound Fees, Ambulance Fees, Zoning &Platting, Rental Income &Concessions. Recreation Fees are recorded in a separate fund. h� l�ifil i N GOVERNMENTAL REVENUES REVENUES BEDFORD HURST_, N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Properly Tax $12,665,245 $11,412,525 $18,663,482 $26,913,000 $10,158,714 $12,482,090 Occupancy Tax $1,006,541 included in sales tax $284,099 $10,126,000 $0 $240,457 Sales Tax $9,502,640 $18,381,614 $16,865,282 $31,826,000 $4,674,068 $13,903,252 Mixed Beverage Tax included in other rev $100,510 $129,860 $1,128,000 $89,132 $87,400 Franchise Fee $4,518,607 $2,913,152 $4,450,441 $6,191,000 $1,779,376 $3,707,355 Fines 8� Fees $1,142,100 $2,134,395 $3,128,331 $1,607,000 $965,416 $3,599,195 Licenses � Permits $1,014,223 $672,220 $1,526,636 $1,776,000 $1,244,218 $804,404 Charges for Service $2,295,407 $1,727,406 $5,203,037 $13,354,000 $1,190,327 $982,431 Intergovernmental $1,025,420 $488,749 $1,183,523 $931,000 $4,361 $340,339 Interest/OtherRevenue $1,954,503 $1,561,109 $2,247,886 $2,591,000 $1,080,564 $2,673,133, Car Rental* $0 $0 $0 $0 $0 $12,955,882 TOTAL $35,124,686 $39,391,680 $53,682,577 $96,443,000 $21,186,176 $51,775,938 SOURCE: FY 2007 Comprehensive Annual Financial Report * 2/3rd of the short term motor vehicle taxis rebated to the cities of Dallas and Fort Worth. Euless' portion is $4,318,627. GOVERNMENTAL REVENUE DIFFERENCES 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. i 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. �,i ALL FUNDS REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS ProperfyTax $12,665,245 $11,412,525 $18,663,482 $26,913,000 $10,158,714 $12,482,090 Occupancy Tax $1,006,541 incuded in sales tax $284,099 $10,126,000 $0 $240,457 Sales Tax $9,502,640 $18,381,614 $16,865,282 $31,826,000 $4,674,068 $13,903,252 Mixed Beverage Tax included in other rev $100,510 $129,860 $1,128,000 $89,132 $87,400 Franchise Fee $4,518,607 $2,913,152 $4,450,441 $6,191,000 $1,779,376 $3,707,355 Fines &Fees $1,142,100 $2,134,395 $3,128,331 $1,607,000 $965,416 $3,599,195 Licenses 8� Permits $1,014,223 $672,220 $1,526,636 $1,776,000 $1,244,218 $804,404 Charges for Service $15,591,374 $16,003,818 $39,810,735 $33,755,000 $9,969,443 $20,876,743 Intergovernmental $1,025,420 $488,749 $2,551,182 $931,000 $4,361 $340,339 Interest/Other Revenue $2,206,786 $2,517,473 $3,599,365 $4,028,000 $2,079,274 $3,696,998 Car Rental* $0 $0 $0 $0 $0 $12,955,882 TOTAL $48,672,936 $54,624,456 $91,009,413 $118,281,000 $30,964,002 $72,694,115 n ^� '1 R - 0/(0���--- SOURCE: FY 2007 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 $4,318,627. ALL FUNDS REVENUE DIFFERENCES Bedford: Charges for Services: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi -Family 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 InterestlOther 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 GENERAL FUND CITY* BEDFORD (1.5¢) HURST (1¢) N.R. HILLS (1¢) GRAPEVINE (1¢) COLLEYVILLE (1¢) AVERAGE EULESS (1 TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY $7,186,860 $9,061,066 $8,568,080 $21,212,000 $2,420,387 $9, 689, 679 $89818,970 * Data from FY07 Comprehensive Annual Financial Report. 217 163 97 131 y 17 SALES TAX PER CAPITA ALL FUNDS CITY* TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (2¢) $9,502,640 192 HURST (2¢) $18,381,614 474 N.R. HILLS (2¢) $16,865,282 257 GRAPEVINE (2¢) $31,826,000 675 COLLEYVILLE (2¢) $4,6749068 208 AVERAGE $16,249,921 363 EULESS (2¢) $13,9901652 259 * Data from FY07 Comprehensive Annual Financial Report. a Sales Tax Rates �uw1, zoos CITY RATE INCLUDES Bedford 8.25% 1/2 property tax relief 1/2 4b (streets) Colleyville 8.2570 1/2 economic development 1/2 crime prevention EULESS 8.25% 1/2 economic development 1/4 crime prevention 1/4 property tax relief Grapevine 8.25% 1/2 4B economic development 1/2 crime prevention Haltom City 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 1/4 parks and recreation Hurst 8.25 % 1 /2 economic development 1/2 crime prevention N. Richland 8.25% 1/2 parks &recreation Hills 1/2 crime prevention Southlake 8.25% 1/2 parks development 1/2 crime prevention g CITY BEDFORD COLLEYVILLE GRAPEVINE HALTOM CITY HURST N.R. HILLS RICHLAND HILLS SOUTHLAKE AVERAGE EULESS SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES � SINGLE BAGS TWICE A � I � �� FAMILY COST OF OR YEAR BULK RECYCLING CUSTOMERS SERVICE CANS PICKUP COMPANY 13,500 8,814 13,000 12,459 10, 000 18,354 2,635 8,000 10,845 11,505 COST OF RECYCLING $6.69 Bags Only YES ALLIED $1.56 $8.26 EITHER ONCE IESI $1.79 $10.45 EITHER WEEKLY ALLIED $1.99 $10.42 EITHER YES IESI INCLUDED $7.06 EITHER YES ALLIED $2.08 $g.pg EITHER YES DUNCAN DISP INCLUDED $10.48 EITHER YES ALLIED INCLUDED $10.25 EITHER YES DUNCAN DISP INCLUDED $9.09 $1.86 $6 gg EITHER NO ALLIED �C�� $0.98 22 a � / O--y=� � v�r� �*-� �- I �c a�,� g,�� � �Slo� (�lJ, u � ✓.3^ � � ti4 %�� Q � " � a J w DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON Colleyville $7.00 Bedford $3.50 Grapevine $4.00 * North Richland Hills $3.42 (maximum) Arlington $2.00 * Grand Prairie $3.50 (maximum) Richland Hills $3.00 Euless I $2.50 ���'��� arc ✓ * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. b E �4w1 COMPARATIVE RATES WATER MINIMUM WATER 3,000 91000 12,000 159000 20,000 CITY BILL* RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD - SR. $10.20 2.07/tgals $16.41 $28.83 $35.04 $41.25 $51.60 NON -SENIOR $11.22 2.07/tgals $17.43 ? $29.85 $36.06 $42.27 $52.62 GRAPEVINE* $9.75 2.74/tgals $12.49 $28.93 $37.15 $45.37 $59.07 N. R. HILLS* $9.30 2.69/100cf 3.45/tgals $12.90 $34047 $45.26 $56.05 $74.03 COLLEYVILLE* $12.00 3.01/tgals $15.01 $33.07 $42.10 $51.13 $66.18 HURST* $11.68 4.70/tgals $16.38 $44.58 $58.68 $72.78 $96.28 AVERAGE $10.69 3.19/tgals $15.10 $33.29 $42.38 $51 A8 $66.63 EULESS $7.25 2.97/tgals $16.16 $33.98 $42.89 $51.80 $66.65 EULESS PROPOSED $7.25 3.19/tgals $16.82 $35.96 $45.53 $55.10 $71.05 *Minimum bill includes first 2000 gallons of usage. SEWER MINIMUM SEWER 3,000 9,000 12,000 15,000 20,000 CITY BILL* RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD $8.25 1.06/tgals $11.43 $17.79 ' $20.97� $20.97 $20.97 GRAPEVINE* $7.80 3.26tgals $11.06 $30.62 $40.40 $50.18 $56.70 N. R. HILLS $7.27 1 a17/100cf 1.56/tgals $11.96 $21.35 $26.04 $30.73 $38.65 COLLEYVILLE* $8.60 1.82/tgals $10.42 $21.341i $26.80 $$32.26 $41.36 HURST $8.45 2.71/tgals $11.16 $27.42 $35.551' $43.68 $57.23 AVERAGE $8.07 2.08/tgals $11.21 $23.70 $29995 $35.56 $42.96 EULESS** $5.50 2.21/tgals $11.47 $23.40 $29.37 $32.02 $32.02 EULESS PROPOSED*j $5.50 2.43/tgals $12.06 $25.18 $31.74 $34.66 $34.66 *Minimum bill includes first 2000 gallons of usage. **Billed for 90% of consumption up to 12000 gallons. 8-21 au N N Mayor Mary Lib Saleh Oct? Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 18,000 11,000 4,000 4,000 5,000 5,000 10,000 4,000 BEDFORD water $48 $34 $20 $20 $22 $22 $32 $20 $216 sewer $13 $13 $13 $13 $13 $13 $13 $13 $103 combined $61 $47 $32 $32 $34 $34 $45 $32 $319 GRAPEVINE water $54 $34 $15 $15 $18 $18 $32 $15 $201 sewer $15 $15 $15 $15 $15 $15 $15 $15 $123 combined $69 $50 $31 $31 $33 $33 $47 $31 $325 N.R. HILLS water $67 $42 $16 $16 $20 $20 $38 $16 $236 sewer $14 $14 $14 $14 $14 $14 $14 $14 $112 combined $81 $56 $31 $31 $34 $34 $52 $31 $349 COLLEYVILLE water $60 $39 $18 $18 $21 $21 $36 $18 $231 sewer $13 $13 $13 $13 $13 $13 $13 $13 $103 combined $73 $52 $31 $31 $34 $34 $49 $31 $334 HURST water $87 $54 $21 $21 $26 $26 $49 $21 $305 sewer $20 $20 $20 $20 $20 $20 $20 $20 $162 combined $107 $74 $41 $41 $46 $46 $69 $41 $466 AVERAGE water $63 $41 $18 $18 $21 $21 $37 $18 $238 sewer $15 $15 $15 $15 $15 $15 $15 $15 $121 combined $78 $56 $33 $33 $36 $36 $52 $33 $359 EULESS water $61 $40 $19 $19 $22 $22 $37 $19 $239 sewer $32 � $27 $13 $13 $15 $15 $25 $13 $156 combined $93 $67 $33 $33 $38 $38 $62 $33 $395 CC Water Sewer - Saleh ao i N W Councilmember Tim Stinneford Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 5,000 5,000 5,000 7,000 5,000 8,000 6,000 8,000 BEDFORD water $22 $22 $22 $26 $22 $28 $24 $28 $701 sewer $14 $14 $14 $14 $14 $14 $14 $14 $128 combined $36 $36 $36 $40 $36 $42 $38 $42 $329 GRAPEVINE water $18 $18 $18 $23 $18 $26 sewer $20 $20 $20 $20 $20 $20 $21 $26 $173 $20 $20 $178 .��. �-. ,�� - . -• . N.R. HILLS water $20 $20 $20 $27 $20 $31 $24 sewer $16 $16 $16 $16 $16 $16 $16 $31 $196 $16 $145 combined $36 $36 $36 $43 $36 $47 $40 $4� �s4� COLLEYVILLE water $21 $21 $21 $27 $21 $30 $24 $30 $202 sewer _ $15 $15 $15 $15 $15 $15 $15 $15 $137 combined $36 $36 $36 $42 $36 $45 $39 $45 $339 HURST water $26 $26 $26 $35 $26 $40 $30 $40 $251 sewer $24 $24 $24 $24 $24 $24 $24 $24 $211 combined $50 $50 $50' $59 $50 $64 $54 $64 $462 AVERAGE water $21 $21 sewer $18 $18 $21 $18 $31 $25 $18 $18 $31 $204 $18 $160 combined $39 $39 �Sy yvn gay �'*� �"` "'�"' '-- EULESS - water $22 $22 $22 $28 $22 $31 $25 $31 $211 sewer $15 $15 $15 $19 $15 $21 $17 $21 $147 combined $38 $38 $38 $47 $38 - $52 $43 $52 $358 CC Water Sewer - Stinneford w N �P Councilmember Leon Hogg Oct. Nov. Dec.. Jan. Feb. Mar. Apr. May TOTAL 5,000 6,000 4,000 6,000 4,000 3,000 2,000 4,000 BEDFORD water $22 $24 $20 $24 $20 $17 $15 $20 $160 sewer $13 $13 $13 $13 $13 $13 $13 $13 $106 combined $35 $37 $33 $37 $33 $31 $29 $33 $266 GRAPEVINE water $18 $21 $15 $21 $15 $12 $10 $15 $127 sewer $16 $16 $16 $16 $16 $16 $16 $16 $132 combined $34 $37 $32 $37 $32 $29 $26 $32 $259 N.R. HILLS water $20 $24 $16 $24 $16 $13 $9 $16 $139 sewer $15 $15 $15 $15 $15 $15 $15 $15 $117 combined $35 $38 $31 $38 $31 $27 $24 $31 $256 COLLEYVILLE water $21 $24 $18 sewer $13 $13 $13 $24 $18 $13 $13 $15 $12 $13 $13 $18 $150 $13 $108 combined $34 $37 $31 $37 $31 �zu ��o �31 ���� HURST water $26 $30 $21 $30 $21 $16 $12 $21 $178 sewer $21 $21 $21 $21 $21 $21 $21 $21 $169 combined $47 $52 $42 $52 $42 $37 $33 $42 $347 AVERAGE water $21 $25 $18 $25 $18 $15 $12 $18 $151 sewer $16 $16 $16 $16 $16 $16 $16 $16 $126 combined $37 $40 $34 $40 $34 $31 $27 $34 $277 EULESS ,� water $22 $25 $19 $25 $19 $16 $13 $19 $159 sewer $15 $17 $13 $17 $13 $11 $9 $13 $112 combined $38 $43 $33 $43 $33 $28 $23 $33 $271 r CC Water Sewer - Hopa _, , w N lJ� Mayor Pro Tem Linda Martin Oct Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 12,000 10,000 5,000 6,000 5,000 3,000 11,000 13,000 BEDFORD water $36 $32 $22 $24 $22 $17 $34 $38 $224 sewer $14 $14 $14 $14 $14 $14 $14 $14 $111 combined $50 $46 $35 $38 $35 $31 $48 $52 $336 GRAPEVINE water $37 $32 $18 $21 $18 $12 $34 $40 $212 sewer $19 $19 $19 $19 $19 $19 $19 $19 $149 combined $56 $50 $37 $39 $37 $31 $53 $59 $362 N.R. HILLS " water $45 $38 $20 $24 $20 $13 $42 $49 $251 sewer $16 $16 $16 $16 $16 $16 $16 $16 $125 combined $61 $54 $36 $39 $36 $29 $57 $64 $376 COLLEYVILLE water $42 $36 $21 $24 $21 $15 $39 $45 $243 sewer $15 $15 $15 $15 $15 $15 $15 $15 $117 combined $57 $51 $36 $39 $36 $30 $54 $60 $361 HURST water $59 $49 $26 $30 $26 $16 $54 $63 $324 sewer $23 $23 $23 $23 $23 $23 $23 $23 $183 combined $82 $72 $49 $53 $49 $39 $77 $86 $507 AVERAGE water $44 $37 $21 $25 $21 $15 $41 $47 $251 sewer $17 $17 $17 $17 $17 $17 $17 $17 $137 combined $61 $55 $38 $42 $38 $32 $58 $64 $388 EULESS Q water $43 $37 $22 $25 $22 $16 $40 $46 $251 sewer $29 $25 $15 $17 $15 $11 $27 $32 $174 combined $72 $62 $38 $43 $38 $28 $67 $78 $425 CC Water Sewer -Martin ao N dl Councilmember Donna Mickan Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 15,000 10,000 3,000 9,000 6,000 5,000 7,000 7,000 BEDFORD water $42 $32 $17 $30 $24 $22 $26 $26 $218 sewer $15 $15 $15 $15 $15 $15 $15 $15 $117 combined $57 $47 $32 $44 $38 $36 $40 $40 $335 GRAPEVINE water $45 $32 $12 $29 $21 $18 $23 $23 $204 sewer $21 $21 $21 $21 $21 $21 $21 $21 $167 combined $66 $53 $33 $50 $42 $39 $44 $44 $371 N.R. HILLS water $56 $38 $13 $34 $24 $20 $27 $27 $240 sewer $17 $17 $17 $17 $17 $17 $17 $17 $133 combined $73 $55 $30 $51 $40 $37 $44 $44 $373 COLLEYVILLE water $51 $36 $15 $33 $24 $21 $27 $27 $234 sewer -$16 $16 $16 $16 $16 $16 $16 $16 $127 combined $67 $52 $31 $49 $40 $37 $43 $43 $362 HURST water $73 $49 $16 $45 $30 $26 $35 $35 $310 sewer $25 $25 $25 $25 $25 $25 $25 $25 $198 combined $97 $74 $41 $69 $55 $50 $60 $60 $507 AVERAGE water $54 $37 $15 $34 $25 $21 $28 $28 $241 sewer $19 $19 $19 $19 $19 $19 $19 $19 $148 combined $72 $56 $33 $53 $43 $40 $46 $46 $390 EULESS - water $52 $37 $16 $34 $25 $22 $28 $28 $242 sewer $32 $25 $11 $23 $17 $15 $19 $19 $164 combined $84 $62 $28 $57 $43 $38 $47 $47 $406 (:r Watar Rawwr - MirYan Councilmember Glenn Porterfield Oct Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 5,000 7,000 5,000 2,000 5,000 1,000 2,000 3,000 BEDFORD water $22 $26 $22 $15 $22 $13 $15 $17 $152 sewer $12 $12 $12 $12 $12 $12 $12 $12 $100 combined $34_ $38 $34 $28 $34 $26 $28 $30 $252 GRAPEVINE water $18 $23 $18 $10 $18 $7 $10 $12 $116 sewer $14 $14 $14 $14 $14 $14 $14 $14 $115 combined $32 $38 $32 $24 $32 $21 $24 $27 $231 N.R. HILLS water $20 $27 $20 $9 $20 $6 $9 $13 $125 ao sewer $14 $14 $14 $14 $14 $14 $14 $14 $108 N combined $34 $41 $34 $23 $34 $19 $23 $26 $233 COLLEYVILLE water $21 $27 $21 $12 $21 $9 $12 $15 $138 sewer $12 $12 $12 $12 $12 $12 $12 $12 $98 combined $33 $39 $33 $24 $33 $21 $24 $27 $236 HURST water $26 $35 $26 $12 $26 $7 $12 $16 $159 sewer $19 $19 $19 $19 $19 $19 $19 $19 $154 combined $45 $54 $45 $31 $45 $26 $31 $36 $314 AVERAGE water $21 $28 $21 $12 $21 $8 $12 $15 $138 sewer $14 $14 $14 $14 $14 $14 $14 $14 $115 - combined $36 $42 $36 $26 $36 $23 $26 $29 $253 EULESS water $22 $28 $22 $13 $22 $10 $13 $16 $147 sewer $15 $19 $15 $9 $15 $7 $9 $11 $104 combined $38 $47 $38 $23 $38 $18 $23 $28 $251 rr. w�ro� co�wo� _ o.,no.soi.+ i N Councilmember Perry Bynum Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 14,000 7,000 5,000 9,000 6,000 6,000 8,000 7,000 BEDFORD water $40 $26 $22 $30 $24 $24 $28 $26 $218 sewer $15 $15 $15 $15 $15 $15 $15 $15 $123 combined $56 $41 $37 $45 $39 $39 $43 $41 $341 GRAPEVINE water $43 $23 $18 $29 $21 $21 $26 $23 $204 sewer $23 $23 $23 $23 $23 $23 $23 $23 $184 combined $66 $46 $41 $52 $44 $44 $49 $46 $388 N.R. I -ILLS water $52 $27 $20 $34 $24 $24 $31 $27 $240 sewer $18 $18 $18 $18 $18 $18 $18 $18 $142 combined $70 $45 $38 $52 $41 $41 $49 $45 $381 COLLEYVILLE water $48 $27 $21 $33 $24 $24 $30 $27 $234 sewer $17 $17 $17 $17 $17 $17 $17 $17 $137 combined $65 $44 $38 $50 $41 $41 $47 $44 $371 HURST water $68 $35 $26 $45 $30 $30 $40 $35 $310 sewer $27 $27 $27 $27 $27 $27 $27 $27 $212 combined $95 $62 $52 $71 $57 $57 $66 $62 $522 AVERAGE water $50 $28 $21 $34 $25 $25 $31 $28 $241 sewer $20 $20 $20 $20 $20 $20 $20 $20 $159 combined $70 $48 $41 $54 $44 $44 $51 $48 $401 EULESS water $49 �$28 $22 $34 $25 $25 $31 $28 $242 sewer- $32 $19 $15 $23 $17 $17 $21 $19 $166 combined $81 $47 $38 $57 $43 $43 $52 $47 $408 �� CC Water Sewer - Bynum Council Average Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 11,000 8,000 4,000 6,000 5,000 4,000 7,000 � 7,000 BEDFORD water $34 $28 $20. $24 $22 $20 $26 $26 $197 sewer $14 $14 $14 $14 $14 $14 $14 $14 $108 combined $48 $41 $33 $37 $35 $33 $39 $39 $306 GRAPEVINE water $34 $26 $15 $21 $18 $15 $23 $23 $177 sewer $18 $18 $18 $18 $18 $18 $18 $18 $141 combined $52 $44 $33 $38 $36 $33 $41 $41 $317 N.R. HILLS water $42 $31 $16 $24 $20 $16 $27 $27 $204 ao sewer $15 $15 $15 $15 $15 $15 $15 $15 $121 tv combined $57 $46 $32 $39 $35 $32 $42 $42 $325 .: COLLEYVILLE water $39 $30 $18 $24 $21 $18 $27 $27 $204 sewer $14 $14 $14 $14 $14 $14 $14 $14 $112 combined $53 $44 $32 $38 $35 $32 $41 $41 $317 HURST water $54 $40 $21 $30 $26 $21 $35 $35 $263 sewer $22 $22 $22 _ $22 $22 $22 $22 $22 $176 combined $76 $62 $43 $52 $48 $43 $57 $57 $439 AVERAGE water $41 $31 $18 $25 $21 $18 $28 $28 $209 sewer $16 $16 $16 _ $16 $16 $16 $16 $16 $132 combined $57 $47 $35 $41 $38 $35 $44 $44 $341 EULESS water $40 $31 $19 $25 $22 $19 $28 $28 $212 sewer $27 $21 $13 $17 $15 __ $13 $19 $19 $147 combined $67 $52 $33 $43 $38 $33 $47 $47 $360 CC Water Sewer - Avers+ne THE CITY 0 F q JT *IpqS MEMORANDUM TO: MAYOR AND CITY COUNCIL FROM: RON YOUNG -PUBLIC WORKS DIRECTOR SUBJECT: WATER UTILITIES DATA AND ANAYLSIS DATE: 7/23/2008 The trends for water consumption and water billing in FY08 appear to be tracking a more normal year after the record rainfall in FY07 and the drought in FY06. 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. Typically, the last quarter of the fiscal year accounts for 33 to 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 FY05, FY06, FY07 actual rainfall, historical average rainfall, and year-to-date rainfall for FY08. 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 FY08 YTD water production. This is water produced by City of Euless water wells. 9-1 n Page 9-8 and 9-9 Water Purchased This is a tabular and graphical depiction of historical water purchases and FY08 YTD water purchases. This is water purchased from the Trinity River Authority (TRA).. Page 940 and 9-11 Water Consumed This is a tabular and graphical depiction of historical water consumption and FY08 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 FY08 YTD water bMing. 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 1? Water Revenue This is a tabular and graphical depiction of historical water revenues and FY08 YTD water revenues. Page 9-18 and 19 Wastewater Flow This is a tabular and graphical depiction of historical wastewater flows and FY08 YTD wastewater flows. Page 9-20 and 9-21 Wastewater Revenue This is a tabular and graphical depiction of historical wastewater revenue and FY08 YTD wastewater revenue. 9-2 w Historical Rainfall Data '03 '04 105 '06 '07 '08 MONTHLY AVG. ;;;;MONTH October November 0.52 3.15 5.01 1 0.02 1 2.58 1.22 2.32 December 1st Qtr. Total 1st tr. ont Av . 3.70 .63 3.79 0.4 3.42 2.36 2.41 anua February March 3.07 3.84 1.62 3.85 0.43 1 2.3 2.84 2nd Qtr. Total 2nd Qtr. Monthly Avg. 6 Month Total 6 Mont Avg. 1.38 15.23 2.54 2.86 13.48 2.25 2.71 19.5 3.25 3.50 11.74 1.96 3.37 20.37 3.40 2.88 15.73 2.62 3.15 17.48 2.9 April. May 2.53 4.73 3.35 1.9 1 8.34 00 2.21 4.15 June 3rd Qtr. Total 3rd Qtr. Monthly Avg. 9 Month Total 9 Month Avg. 3.20 24.83 2.76 6.06 31.66 3.52 1.68 24.55 2.73 1.37 15.84 1.76 7.42 42.63 4.73666667 2.3 22.63 2,51444444 3.02 24.22 3.20 July August 1.85 eptem er 4.24 2.46 0.52 0.35 1.53 4th Qtr Total.4 4th Qtr. Monthly Avg. 1.97 Year End Total 30.75 nnual MonthlyAvg. 2.56 3.14 41.08 3.42 4,56 1.52 29.11 2.43 4. 1.63 20.74 1.73 3.63 53.51 4.46 22.63 1.89 2.11 34.41 2.87 2Deviationo istorica ont y vg. n o HistoricalYearly Avg. - - - - - - - - 8.00 W a 6.00 0 w Z 4.00 2.00 0.00 RAINFALL COMPARISON -f-HISTORICAL AVERAGEFY'05 -f FY'06 FY'07-FFY'08 Water and Utilities Analysis 9-4 50 L as 40 30 N 20 a� t 5 10 C Comparison of Rainfall to Water Sales (gallos aterRainfallWater Sales Sales (in inches) lions of gallons 03 30.75 2,294,236 2294 04 41.08 212467591 2247 05 32.51 215301872 2531 06 20.74 310471340 3047 07 53.51 1 272671340 2267 0g 22.63 1,627,832 1628 Comparison 01 Rainfall to Water Sales '03 '04 '05 '06 '07 '08 Fiscal Year RAINFALL tWATERSALES 3500 3000 (t 2500 � L 2000 a N 1500 ° �a 0 C9 1000 N 500 0 0 � u Water Utilities Analysis 9-5 Water Produced (in Gallons X 1000, unless otherwise noted) MONTH 103 '04 105 106 '07 108 MONTHLY AVERAGE October 5298b I 4 55 1tDou 0 IDUO5 November 51999 41288 27323 41845 21191 37309 35899 December 4574 43749 77 7 7 7 1st Qtr. Total 131596 92696 100977 75193901 107195 1st Qtr. Monthly Avg. .64 1 1.43 .7 JanuaryJanuary7 4b692 I 4 4 I ZO 7 j5uu I7 7 February 44839 1 39391 20502 1 39401 I 42126 1 16222 32684 March --51645 1 265325 44724 1 4blUb 1 206585 2nd Qtr. Total 142176115181 65108 107424 112737 55650 2nd Qtr. Monthly Avg. (MGD) 1.58 1.29 0.72 1.19 1.25 0.62 1.08 6 Month Total 292906 247383 157804 208395 180253 149551 204795 6 Month Avg. 1.61 1.36 0.87 1.15 0.99 0.82 1.13 April4 5 5 7 44 7 4 May 51943 19704 15823 23612 1 44386 1 27242 32225 June 4 7 445 7 33596 1 216tb 3rd Qtr. Total 139487 60651 49036 93370110691 4 447 3rd Qtr. Monthly Avg. (MGD) 1.53 0.67 0.54 1.03 1.22 0.85 1.04 9 Month Total 432393 308034 206840 227034 306173 9 Month Avg. 1.58 1.13 0.76 0.83 1.12 July 35349 1 34011 August 34089 1 21513 1 37784 1 29872 1 38469 1 34743 September 5 5 7 7 4tW Qtr. ota 122653 7 7 1 7 45 7 0 123 105815 4th Qtr. Monthly Avg. (MGD) 1.33 0.83 1.17 0.77 1.35 0.00 1.15 Year End Total 555046 384306 314085 372695 414934 227034 411988 Annual Monthly Avg. (MGD) 1.52 1.05 0.86 1.02 1.14 0.62 1.13 Deviations From Historical Mo. Avg. (MGD), 0.39 1 -0.08 1 -0.27 1 -U, ] I 0.01 -0.51. rom istorica YearlyAvg.- 14M58 1 - 7 - 7 -39293 1 2U4b-184954 Water Utilities Analysis 9-6 60000 50000 40000 0 30000 0 K c 0 20000 10000 n WATER PRODUCED p Oea � �� Q --HISTORICAL AVERAGE FY'05-FY'06 FY'07--FY'08 Water Utilities Analysis- 9-7 Water Purchased (in Gallons X 1000, unless otherwise noted) MONTH '03 '04 '05 '06 '07 108 MONTHLY AVERAGE -October November December 47 75 101810 4 128433 7577 111756 108091 7 191442 174671148956 5 177786 4 1 185849 4 4 989 142854 544 st Qtr. Total 1st Qtr. Monthly Avg. D 348549414712 3.79 4.bl 5 4.M 43 4 6.99 57242 b,11 1 5. 00 anuary February arc 96bb8 79483 5 4 luzff5 93078 4 114995 4 4 143255 715 4 47 122239 130373 57 120627 108677 4 7 n tr. Total 2nd Qtr. Monthly Avg. 6 Month Total 6 Month Avg. (MGD) 5 3.13 630514 3.46 335147 3.72 749859 4.12 365516503116 4.06 761142 4.18 5.59 1146365 6.30 4 4.81 989861 5.44 4.36 917343 5.04 4.04 824088 4.53 April4 May une 162790 7 4 200213 4 213414 4 5 264328 5 47 170480 72446235 57 183593 5 4 18 5 47 r tr. Total 3rd Qtr. Monthly Avg. 9 Month Total 9 Month Avg. (MGD) 2V8-7172 5.35 1117686 4.09 575567 6.32 1325426 4.86 696316 7.65 1457458 5.34 09355 8.89 1955720 7.16 501040 5.51 1490901 5.46 564087 620 1481430 5.43 570776 6.27 1394864 5.11 uy August September 7 300870 7 4 280336 4 5 305398 5 5 5 388421 5 5 7 290641 7 5 7407 341313 4t tr. Total777434 4th Qtr. Monthly Avg. Year End Total Annual Monthly Avg. (MGD) (MGD) 8.45 1895120 5.19 1 8.93 2146706 5.88 458 10.05 2382040 6.53 5 10.79 2947945 8.08 7115 5 7.73 2202426 6.03 0.00 1481430 4.06 75 775 8.18 2147639 5.88 Deviations From Historical Mo. Avg. (MGD), rom istorica Yearly Avg. -0.69 - 5 5 0.00 -933 0.64 234401547 2.19 0.15 7 -1.83 I- Water Utilities Analysis 9-8 450000 400000 350000 300000 0 250000 0 0 N 200000 0 150000 100000 50000 0 -f- HISTORICAL AVERAGE WATER PURCHASED t FY'06 Water Utilities Analysis 9-9 FY'07 5 Water Consumed (in Gallons X 1000, unless otherwise noted) HISTORICAL MONTH '03 104 105 '06 '07 108 MONTHLY AVG. cto er 2UUbbU 21 5 4 4 44 November 153809 169721 139079 239287 ecem er I 144blu47 135814 2UZ289 ZJOUOO I 40u&tOO4 5 1 1989ft 1 223158 178753 1 112148157604 154553 1st Qtr. Total 1st Qtr, Monthly vg. 499279 b,43 546308 5.94 488322 5. 18.UU 74422075 b,7 6.7 . 7 January February March 142250 124322 57569 1 5 132469 1658265 135497 445 182656 4439 5v-1 1 164365 214738 1z+Z10U05 I 146595 1b12364 140707 2nd Qtr. Total 4 414 450934 430624 610540 545356 447639 4 2nd Qtr. Monthly Avg. (MGD) 4.71 5.01 4.78 6.78 6.06 4.97 5.13 6 Month Total 923420 997242 918946 1354760 1170114 1066894 1028883 6 Month Avg. 5.07 5.48 5.05 1.44 6.43 5.86 5.65 =pril May "Tune 193U2 214733 21 bbqq ZU 11412zubouo 219917 214057 229237 307510 Z0110004 287940 35bl7 214866 ZU2469 5 7 1 210835 1 2144625 227664 7 4 3rd Qtr. Total 626659 636218 /4b3b2 3rd Qtr. Monthly Avg. (MGD) 6.89 6.99 8.19 9 Month Total 1550079 1633460 1664298 9 Month Avg. 5.68 5.98 6.10 902725 9.92 2257485 8.27 611731 4157 672731 6.72 7.05 7.39 1781845 1708464 1701614 6.53 6.26 6.23 July 33542r2 3125604 5 4 August 334959 301849 343182 418293 329110 352150 September 7 447 2783fb 4th Qtr. Total 900087 897552 10 18 7 1 155 835515 0 gb2687 4th Qtr. Monthly Avg. (MGD) 9.78 9.76 11.22 11.56 9.08 0.00 10.36 Year End Total 2450166 2531012 2696125 3320640 2617360 1708464 2653445 Annual Monthly Avg. (MGD) 6.71 6.93 7.39 9.10 7.17 4.68 7.27 Deviations From Historical Mo. Avg. (MGD) From Historic ear y vg. -0.56 - 7 .0.34 - 4 0.12 4 1.83 7 5 -0.10 - 5 -2.59 - 44 Water Utilities Analysis 9-10 450000 400000 350000 300000 250000 c 0 X = 200000 0 150000 100000 50000 C WATER CONSUMPTION -t-HISTORICAL AVERAGE -P-FY'05 FY'06 FY'07--f-FY'08 Water Utilities Analysis 9-11 J Water Billed (in gallons X 1000, unless otherwise noted) HISTORICAL MONTH '03 '04 '05 '06 '07 108 MONTHLY AVG. cto er 266250 23b70877 4 4244912 November 165498 174574 160337 234670 237846 234304 202232 December 4 4 445 5 4 7 5 7 4 547 5 4 4 st Qtr. Total 565897 4 509560 747047 st Qtr. Mont y vg. D) 6. 5 b.UJ 5.54 8.12 7. January I 5 75 161188 123914 lbllb6 I 4 4 1 U14 4 February 121683 124056 117694 156753 165574 150117 134047 March 4 68 1528495 4 5 122U44 140992 n tr. ota 7 404912 4457 500762 4 5 4 2nd Qtr. Monthly Avg. (MGD) 4.33 4.50 4.38 5.56 4.89 5.08 4.70 6 Month Total 955685 959759 904017 1247809 1102343 1088097 1034551 6 Month Avg. 5.25 5.27 4.97 6.86 6.06 5.98 5.68 April 4 7 7 4 7 7 1 1 57 4 4 5 May 211170 165790 186793 211438 186097 194551 J86608 June 76766 7 54 5 4 44 r tr. Total 528029 518597 581898 723210 486743 5 545953 3rd Qtr. Monthly Avg. (MGD) 5.80 5.70 6.39 7.95 5.35 5.93 6.00 9 Month Total 1483714 1478356 1485915 1971019 1589086 1627832 1580504 9 Month Avg. 5.43 5.42 5.44 7.22 5.82 5.96 5.79 July 4 7 4 4 5 5 44 August 309751 266296 317277 1 457018 I 257228 1 335064 eptem er 5744 5 7 4 7 7 5 41 5 54 97 4t tr. Total 810522768235 1044957 1076321 7 54 8781 4th Qtr. Monthly Avg. (MGD) 8.81 8.35 11.36 11.70 7.37 9.54 Year End Total 2294236 2246591 2530872 3047340 2267340 1627832 2452690 Annual Monthly Avg. (MGD) 6.29 6.16 6.93 8.35 6.21 4.46 6.72 Deviations From Historical Mo. Avg. (MGD) -0.43 -0.56 0.21 1.63 -0.51 -2.26 From Histonca ear y vg. - 5 45 .75 -206099 78182 1 5 4 5 .1 bb3bU-8248M Water Utilities Analysis 9-12 500000 450000 400000 350000 c 300000 CD 0 TOM z 250000 O J J 200000 150000 100000 50000 �041 Q�°sl6 -� HISTORICAL AVERAGE WATER BILLED -c FY'05 f FY '06 FY '07 FY '08 Water Utility Analysis 9-13 Fiscal Year Water Billing Efficiency (in gallons Al 000, unless otherwise noted) Water Utilities Analysis 9-14 c 0 4000 3000 2000 1000 '03 Water Bimn '04 Efficiency Comparison '05 '06 Fiscal Year -WATER CONSUMED Water Utilities Analysis 9-15 '07 WATER BILLED '08 u Water Revenue (in dollars, unless otherwise noted) MONTH 103 '04 105 106 '07 '08 MONTHLY AVG AVG. % October 745,7 7 4 5, 7 77 ,4 7521516 7 0 November $538,331 $5977474 $579,081 $802,368 $797,801 $830,678 $684,738 8.43% December 4 5 ,4 55 5 7 7 5 7 7 5 4 7. o 1st. Qtr. Total 1stQtr. ont y vg. $1,750197311, 583,658 6331021 7 ,45 7491, 61 14 $2,258,05017,4 752,683 745, 4 4.4 0 .14 ° anuary February March 5 4, 4 $44419281 45 ,7811 57734 $487,621 $47975681 5 ,7 $49971891 $b9b,68817 5 $603,1431 47 57 $638,205 54 ,54 7 5, 4 $6081533 5 5,5 71 57 7 $5319232 $531 7glix.55 7. ° 6.54% ° 2nd Qtr. Total $1,413,023 $17544,4 415 75, 1 $1,741,0764 4 $135971277 19,67% 2nd Qtr. Monthly Avg. $471,008 $514,810 $538,196 $625,204 $5807359 $616,381 $532,426 6.56% 6 Month Total $31163,996 $31443,492 $3,421,943 $4,366,997 $3,999,126 $4,086,617 $37581,133 44.10% 6 Month Avg. $527,333 $573,915 $570,324 $727,833 $666,521 $681,103 $596,856 7.35°0 April5204771 $622,34015 5 7 4 5 4, 5 570,4871 7. o May $69070071 $584,457 $665,915 $709,592 $688,858 $741,449 $66376151 8.17% June 5 57 ,45 $759,25717 , 77 o 3rd Qtr. Total 3rd Qtr. Monthly Avg. 9 Month Total 9 Month Avg. $1,818,546 $17830,496 $606,182 $610,165 $4,982,542 $5,273,988 $553,616 $585,999 $2,083,928 $694,643 $5,505,872 $611.764 $21353,303 $784,434 $6,720,300 5746,700 178697157 $623,052 $5,868,283 $652,031 $2,095,565 $698,522 $6,182,182 $686,909 4511 23.96% $756,743 9.32% $4,716,087 58.08% $622,140 7.66/0 July 77 7 $962,55b74bl7 ,4 o August $920,501 $824,503 $9237789 $1,295,721 $861,805 $9337870 11.50% September 7 5,7 (U,9 4 5, 77 344 5, 4, 11,13% 4th Qtr. Total $2,492,459 $2,426,414 $37011,7226,194 $2,3333118 $0 $2,6187394 32.24% 4th Qtr. Monthly Avg. $8301820 $808,805 $1,003,907 $1,102,065 $777,706 $0 $872,798 10.75% Year End Total $734751002 $71700,402 $8,517,593 $103026,494 $8,201,401 $6,182,182 $83120,496 100.31% Annual Monthly Avg. $6229917 $6411700 $7091799 $835,541 $683,450 $515,182 $6763708 eviation From Historical Monthly Avg. istorica Yearly Avg. -$53,791 - 45,4 4 -$35,008 - 4 $33,091 7, $835,541 5, $683,450 4 001 $515,182 $6, 16211 b2l Li Water Utilities Analysis 9-16 $1,400,000 $1,200,000 $1, 000, 000 j $800,000 O 0 z w $600,000 J a $400, 000 $200,000 m �o Oo --�- HISTORICAL AVERAGE Water Reve n u e o��� J o� F , P 50�� -� FY '04- FY '05 FY '06 FY '07 -i� FY '08 Water Utilities Analysis 9-17 Wastewater Flow (in gallons X 1000, unless otherwise noted) MONTH FY 03' FY 04 FY 105 FY '06 FY '07 FY 108 HISTORICAL MONTHLY AVG. October 120,564 711653 71 1191940 1147714 1141005 1091393 November December 1181876 77 841421 145 841718 111,268 991736 51 109,778 71754 1041145 1067084 1st Qtr. Total 1st tr. onthl622 y Avg. ) 357)059371527 3.88 2.58 2591190 2.8 .5 1 .47 January February arc 14 761765 7 , 881714 4 74 5 802927 86,619 114,858 9 41 55 73,363 9675564115,886 1137016 101,965 971896 2n tr.Total55, 2nd Qtr. Monthly Avg. (MGD) 6 Month Total 6 Month Avg. 7 2.83 612,135 3.36 26 ,607 2.98 5061134 2.78 57, 1 2.86 516,221 2.84 55, 7 3.95 707,843 3.89 4, 74 3.16 6131786 3.37 7 4.12 7029199 3.86 47 3.51 635,369 3.49 pri May June 4 1161356 125,571 4, 1221522 116,363 4 977640 ,747 5,54 115,033 93,400 7mm� 118,256 1381892 5, 7, 5 118,906 1157 7 tr. Total471 3rd Qtr. Monthly Avg. (MGD) 9 Month Total 9 Month Avg. 33,56 3.67 945,704 3.46 4.17 8851215 3.24 , 2.88 778,692 2.85 3.45 14021,824 3.74 595 ,3r 3.96 973,751 3.57 125 920' 1.38 8283119 3.03 351 085 3.86 978,100 3.58 July August September 100 747 981026 691281 5 961667 86,186 711312 953575 , 755 691566 154 135198, 957570 T9414 927283 1007445 4th tr. Total 4th Qtr. Monthly Avg. (MGD) Year End Total Annual Monthly Avg. (MGD) 2677554 2.91 112137258 3.32 3,1 3 3.08 1,1681318 3.20 48, 5 2.70 110277497 2.82 7 3.16 11312,691 3.60 335,261 3.64 1,3091012 3.59 0.00 8281119 2.27 1 3.33 1,284,110 3.52 Deviations From Historical Mo. Avg. (MGD) istorica Yearly Avg. -0.19 7 5 .0.32 5,7 -0.70 5 0.08 5 0.07 24I -1.25 455, 991) Water Utilities Analysis 160,000 140, 000 120,000 0 100, 000 0 0 X Z 801000 O J J 60,000 40, 000 20,000 C WASTEWATER FLOW C3 -E-HISTORICAL AVERAGE FY'05 fFY'06 FY'07--FY'08 Water Utilities Analysis 9-19 WASTEWATER REVENUE (in dollars, unless otherwise noted) HISTORICAL ANNUAL MONTH '02 '03 '04 105 '06 '07 108 MONTHLY AVG. AVG. % October 4 54 4, 5 4 474 41 4 ,5 8. o November $314,881 $290,219 $355,058 $349:824 $397,095 $427,620 $470,409 $3727158 8.4% December 51475 5 , 71 41 4 4157 75, 4474 7. o 1st. Qtr. Total $878,5588623 37 11,5 4 51 417 4_ o 1st tr. Monthly Avg. $292,8b3 2877346 1 $367,521 $368,389 $41 1,b78 $40b,fjOb $42b'I5, . 3117o January 4 774 4, 5 ,5 4, 7 1 $351,644 1 $4387789 1 $348,616 7. o February March $2527555 5 145 $255,904 4 $3237269 74 7 $321,129 $393,208 A0311 5 $399,337 45,Wl $380,610 $371 T306 $332,287 $339,226 7.5% 7.7 0 2nd Qtr. Total $808,689 $853,364 $17008,981 $13021,59211 1, 9 1, o 2nd Qtr. Monthly Avg. $269,563 $284,455 $336,327 $340,531 $387,098 $365,427 $396,902 $3401043 7.7% 6 Month Total $1,687,247 $1,715,401 $21111,544 $2,1263758 $22396,026 $2,313,100 $2,4693240 $211171045 47.9% 6 Month Avg. $2817208 $285,900 $351,924 $3.54,460 $399,338 $385,517 $4117540 $352,841 8.0 0 April 7 , 7 5 4iJ41133J,44 5 I ZwolUW5. o May June $297,975 7 $3993769 $3b9lbUb $357,430 $369,029 $374,454 $32812U6 $402,186 $48U,249541 $409,518 $448,459 4 4, 4 $384,256 7 8.7% .4 0 3rd Qtr. Total $857,324 $1,099,249 17115744 $110437993 $1,258,899 171 5 ,1 7 25,1% 3rd Qtr. Monthly Avg. 9 Month Total $285,775 $21544,571 $366,416 $27814,649 $371,948 $3,2271388 $347,998 $37170,751 $419,633 $316541925 $377,651 $3,4461053 $416,838 $377191755 $369,466 $3,225,442 8.4% 72.9% 9 Month Avg. $282,730 $312,739 $358,599 $352,306 $406,103 $382,895 $413,306 $358,382 8.1 /o July August September $292,7091 $33578671 $318,2311 $416,24614 $426,3061 $39/161614 $412,274 5 5 ,7 $381,915 1 $362,809 45 4 1 $5137388 1 $46U,9/34 I 7OU1 1 $4131950 ,5 4 1 1 1 $381,510 1 $413,9501 4 ,7 7 9.4% . TIT 4th Qtr. Total 946,807 $11,2407371 172557 5,440 $1,4247701 $1,214,315 71 5 7.1 0 4th Qtr. Monthly Avg. Year End Total $315,602 $3,491,378 $413,457 $4,0557020 $418,627 $43483,268 $3657147 $4,266;191 $474,900 $5,0791626 $4047772 $4,660,368 $0 $3,7197755 $398,751 $4,4211694 9.0% TOO .0% Annual Monthly Avg. $290,948 $337,918 $373,606 $355,516 $423,302 $388,364 $309,980 $361,609 Deviation From Historical Monthly Avg. Historical Yearly Avg. -$701661 - 7 -$237691 -$366,6141 $117997 $61 ,574 ($63093) ($1 bb,bU3)1 $677786 1 $651, $267755 741,7 $3091980 ,755 Water Utilities Analysis 9-20 $600,000 $500,000 � $400,000 a J J o $300,000 z w J Q � $200,000 $100,000 E� Wastewater Revenue O �o�ej Oro %F� e�� 0 -�-HISTORICAL AVERAGE-f-FY'04 �--FY'05 tFY'06 Water Utilites Analysis 9-21 THEI I C I T Y OF Introduction Letter General Fund Executive Summary, Multi -Year Financial Plan, Revenue and Assumptions General Obligation Debt Service, Multi -Year Financial Plan Special Fund Half Cent Sales Tax Fund, Multi -Year Financial Plan Crime Control &Prevention District, Multi -Year Financial Plan Short Term Motor Vehicle Tax Fund, Multi -Year Financial Plan Enterprise Funds Water and Sewer Fund, Executive Summary, Multi -Year Financial Plan, and Revenue Assumption Water and Sewer Debt Service Fund - Multi -Year Financial Plan Drainage Utility Multi -Year Financial Plan Service Center, Multi -Year Financial Plan Golf Course, Multi -Year Financial Plan Softball World, Multi -Year Financial Plan Parks at Texas Star Multi -Year Financial Plan Texas Star Sports Complex Multi -Year Financial Plan Internal Service Fund Equipment Replacement Fund - Multi -Year Financial Plan Health Insurance Fund - Multi -Year Financial Plan Other Information Supplemental Requests, Capital Requests, Fleet Transfers & Projected Vehicle Replacements Service Center Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008-09 2009-10 201 0=1 1 2011=12 2012=13 BEGINNING BALANCE 131,019 131,019 131,019 1319019 1319019 REVENUES Transfer from W&S Fund 11193,956 11214,060 11233,253 11253,418 11274,598 Total Revenues 11193,956 1,214,060 1,233,253 11253,418 11274,598 EXPENSES Service Center (11193,956) (11214,060) (11233,253) (11253,418) (11274,598) Capital Expenses Total Expenses (1,1931956) (13214,060) (11233,253) (11253,418) (1,274,598) Available for Supplemental 0 0 0 0 0 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 0 0 0 0 0 Additional Available for Capital 131,019 131,019 1311019 1311019 131,019 Total Available for Capital 131,019 131,019 1311019 131,019 131,019 Proposed Capital 0 0 0 0 0 Remaining Funds Available 131,019 131,019 131,019 131,019 131,019 ENDING FUND BALANCE 131,019 131,019 131,019 1313019 131,019 Staffing Variable: FUII-time positions 6.0 6.0 6.0 6.0 6.0 Part time positions 0.0 010 000 0.0 010 Texas Star Golf Course Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008-09 2009-10 2010-11 2011-12 2012-13 BEGINNING BALANCE 422,915 366,845 433,963 463,092 489,433 REVENUES Green Fees 1,437,610 1,455,500 1,485,000 1,505,625 1,535,500 Driving Range Fees 62,400 71,000 72,000 73,000 74,000 CarUClub Rental Fees 433,000 449,075 464,400 442,745 481,000 Golf'Course Food &Bev 297,000 319,500 324,000 365,000 370,000 Raven's Grill Food &Bev 473,725 532,500 549,000 556,625 564,250 Conference Center Food.& Bev 429,800 442,694 455,975 469,654 483,744 Catering Fees 28,200 29,046 29,917 30,815 31,739 Tobacco Sales 4,250 4,250 4,250 4,250 4,250 Rentallncome 90,000 92,700 95,481 98,345 101,296 Memberships/Monthly Fees 86,000 86,000 86,000 86,000 86,000 Sales of Goods 313,500 355,000 360,000 438,000 444,000 General Fund Tax Rebate/Misc 16,000 16,000 16,000 16,000 16,000 Interest 11,250 11,250 11,250 11,250 11,250 Transfer from Hotel/Motel 130,000 130,000 130,000 130,000 130,000 Total Revenues 3,812,735 3,994,515 4,083,273 4,227,309 4,333,029 EXPENDITURES Golf Course Maintenance (830,835) (861,715) (887,567) (914,193) (941,619) Golf Course Pro Shop (474,424) (488,657) (503,316) (518,416) (533,968) Golf Course Food &Beverage (948,451) (984,687) (1,014,227) (1,044,654) (1,075,994) Conference Center (247,254) (254,672) (262,312) (270,181) (278,287) Cart/Driving Range Operations (149,523) (154,009) (158,629) (163,388) (168,289) Non -Departmental -Operating (420,658) (459,039) (501,715) (546,971) (594,924) Debt Service (605,688) (607,284) (607,284) (607,284) (607,284) Equipment Replacement (117,335) (117,335) (119,095) (120,881) (122,694) Operating Expenses (3,794,168) (3,927,397) (4,054,145) (4,185,968) (4,323,060) Capital Expenses Total Expenses (3,794,168) (3,927,397) (4,054,145) (4,185,968) (4,323,060) Minimum Reserves per Policy (779,624) (806,999) (833,043) (860,130) (888,300) Available for Supplemental 18,567 67,118 29,129 41,341 9,969 Proposed Supplemental (13,737) Remaining Supplemental 4,830 67,118 29,129 41,341 9,969 Additional Available for Capital (356,709) (440,154) (399,080) (397,038) (398,867) Total Available for Capital (351,879) (305,917) (340,823) (314,356) (378,928) Proposed Capital (60,900) (15,000) Remaining Funds Available (290,979) (305,917) (340,823) (299,356) (378,928) ENDING FUND BALANCE 366,845 433,963 463,092 489,433 499,403 Estimated # Of Rounds 35,000 35,500 36,000 36,500 37,000 Staffing Variable: Full-time positions 17.25 17.25 17.25 17.25 17.25 Part time positions (Workforce) 57.0 57.0 57.0 57.0 57.0 10-18 Softball World at Texas Star Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008=09 2009-10 2010-11 2011-12 2012=13 BEGINNING BALANCE 215,615 221,812 229,485 238,827 249,955 REVENUES Tournament Fees 195,000 196,950 1981920 200,909 202,918 Concessions 320,000 323,200 326,432 329,696 332,993 Memberships/Leagues 325,000 328,250 331,533 334,848 338,196 Admissions 61000 61000 61000 61000 61000 Advertising 12,000 121000 12,000 12,000 12,000 Sales of Goods 160,000 161,600 163,216 164,848 166,497 Miscellaneous 51000 51000 51000 51000 51000 Interest Income 31000 31000 31000 31000 31000 Transfer from PATS -Debt 31,823 311823 32,216 321520 32,729 Total Revenues 19057,823 11067,823 11078,316 11088,821 11099,333 EXPENSES Operations (890,674) (897,345) (904,624) (912,273) (913,364) Equipment Replacement (11839) (11724) (11750) (11776) (1,803) Transfer to Debt Service (159,113) (16,11081) (162,600) (163,644) (162,600) Operating Expenses (11051,626) (11060,150) (11068,974) (11077,693) (11077,766) Capital Expenses Total Expenses 19051,626) 11060,150) 1,068,974) 11077,693) (1,077,766 Designated Reserves (127,290) (128,865) (130,080) (130,915) (130,080) Minimum Reserves per Policy (216,088) (217,839) (219,652) (221,444) (221,459) Available for Supplemental 61197 71673 91343 11,128 21,567 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 61197 71673 91343 11,128 21,567 Additional Available for Capital (127,763) (124,892) (120,247) (113,532) (101,584) Total Available for Capital (121,566) (117,219) (110,905) (102,404) (80,017) Proposed Capital 0 0 0 0 0 Remaining Funds Available (121,566) (117,219) (110,905) (102,404) (80,017) ENDING FUND BALANCE 221,812 229,485 238,827 24%955 271,522 Staffin Variable: Full-time positions 2.33 2.33 2.33 2.33 2.33 Part time positions 17.0 17.0 17.0 17.0 17.0 Parks at Texas Star Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008=09 2009=10 2010-11 2011=12 2012-13 BEGINNING BALANCE 202,499 1682550 179,786 197,480 216,562 REVENUES. Tournament Fees 100,000 100,000 1001000 100,000 100,000 Concessions 101,500 101,500 101,500 101,500 101,500 Memberships/Leagues 100,000 110,000 120,000 125,000 125,000 Admissions 402000 40,000 40,000 40,000 40,000 Advertising/Sponsorships 10,500 10,500 10,500 10,500 10,500 Sales of Goods Miscellaneous/Events 11500 600 11500 600 11500 600 11500 600 11500 600 Interest Income 41500 41500 41500 41500 41500 Rental Income 17,000 22,000 22,000 22,000 22,000 Batting Cages 31000 31000 31000 31000 31000 Total Revenues 378,600 393,600 403,600 408,600 408,600 EXPENSES Operations (340,726) (350,541) (353,691) (356,998) (360,471) Transfer to Debt Service (31,823) (31,823) (32,216) (32,520) (32,729) Operating Expenses (372,549) (382,364) (385,907) (389,518) (393,200) Capital Expenses Total Expenses (372,549) 382,364) (385,907) (389,518) (393,200) Designated Reserves (31,823) (32,216) (32,520) (32,729) (32,520) Minimum Reserves per Policy (76,551) (78,568) (79,296) (80,038) (80,794) Available for Supplemental 61051 11,236 17,693 19,082 15,400 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 61051 11,236 171693 191082 15,400 Additional Available for Capital 94,125 57,766 67,971 84,713 103,247 Total Available for Capital 100,176 695002 851664 103,795 1181648 Proposed Capital (40,000) 0 0 0 0 Remaining Funds Available 60,176 69,002 85,664 1031795 118,648 ENDING FUND BALANCE 1683550 17%786 1979480 216,562 231,962 Staffing Variable: Full-time positions 0.83 0.83 0.83 0.83 0.83 Part time positions 9.0 9.0 9.0 9.0 9.0 Texas Star Sports Complex Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008-09 2009=10 201 0=1 1 2011-12 2012=13 BEGINNING BALANCE 418,114 390,362 409,271 436,307 466,517 REVENUES Tournament Fees 295,000 296,950 298,920 300,909 302,918 Concessions 421,500 424,700 427,932 431,196 434,493 Memberships/Leagues 425,000 438,250 451,533 459,848 463,196 Admissions 461000 46,000 46,000 46,000 46,000 Advertising/Sponsorships 22,500 22,500 221500 22,500 22,500 Sales of Goods 161,500 163,100 164,716 1661348 1671997 Miscellaneous/Events 51600 51600 51600 51600 51600 Interest Income 71500 71500 71500 71500 71500 Rental Income 171000 22,000 221000 221000 22,000 Batting Cages 3,000 31000 31000 31000 3,000 Elimination of Pats Transfer for Debt 0 0 0 0 0 Total Revenues 11404,600 1,429,600 11449,700 114649901 1,475,204 EXPENSES Operations (11231,400) (11247,886) (11258,314) (11269,271) (1,273,834) Equipment Replacement (11839) (11724) (1,750) (11776) (11803) Transfer to Debt Service (159,113) (161,081) (162,600) (163,644) (162,600) Operating Expenses (11392,352) (11410,691) (11422,664) (11434,691) (1,438,237) ipital Expenses 0 0 0 0 0 total Expenses (11392,352) (11410,691) (11422,664) (1,4341691) (1,438,237) Designated Reserves (159,113) (161,081) (162,600) (163,644) (162,600) Minimum Reserves per Policy (286,100) (289,868) (292,328) (294,800) (295,528) Available for Supplemental 12,248 18,909 27,036 30,210 36,967 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 121248 18,909 27,036 30,210 36,967 Additional Available for Capital (33,638) (67,126) (52,277) (28,818) 11664 Total Available for Capital (21,390) (48,216) (25,241) 11391 381631 Proposed Capital (40,000) 0 0 0 0 Remaining Funds Available (61,390) (48,216) (25,241) 11391 38,631 ENDING FUND BALANCE 390,362 409,271 436,307 466,517 503,484 Staffing Variable: Full-time positions 3.16 3.16 3.16 3.16 3.16 Part time positions 26.0 26.0 26.0 26.0 26.0 Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008=09 2009=10 201 0=1 1 2011=12 2012-13 BEGINNING BALANCE 210242113 2,2830950 2,2289175 11676,378 1,406,229 REVENUES Transfer -General Fund * 579,201 554,378 562,694 571,134 679,701 Transfer -Softball World 11839 11724 11750 11776 11803 Transfer - Water/Sewer 49,936 561671 57521 58,384 59,260 Transfer -Drainage 11862 11947 11976 21006 21036 Transfer - Service Center 61383 91009 91144 91281 91421 Transfer- EDC 41131 71511 71624 71738 71854 Transfer - Golf 1171335 1171335 119,095 120,881 122,694 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 35,000 35,000 35,000 351000 35,000 Total Revenues 8202687 808,575 819,803 8310200 8429768 EXPENSES Equipment Replacements (560,850) (864,350) (11371,600) (11101,350) (541,550) Total Expenses (560,850) (864,350) (11371,600) (1;101,350) (541,550) Available for Capital 21283,950 21228,175 116761378 11406,229 11707,447 Proposed Capital 0 0 0 0 0 ENDING FUND BALANCE 21283,950 21228,175 11676,378 11406,229 11707,447 Depreciation Rate 55% 55% 55% 55% 55% Note: All equipment is now depreciated. Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2008=09 2009-10 2010-11 2011=12 2012=13 BEGINNING BALANCE 2,964,750 3,063,901 32138,901 31213,901 31288,901 REVENUES Premiums collected from Employees City Contribution Interest Income 11067,141 31304,772 75,000 11139,019 31417,057 75,000 111931731 31581,192 75,000 11251,179 31753,537 75,000 11311,500 31934,500 75,000 Total Revenues 41446,913 4,631,076 4,8491923 59079,716 51321,000 EXPENSES Operating Expenses Insurance Claims RX Claims Re -insurance Fees Insurance Services Total Expenses (96,119) (31218,401) (672,709) (227,408) (133,125) (41347,762) (98,507) (31379,321) (706,344) (238,778) (133,125) (4,5561076) (101,132) (3,5481287) (741,662) (250,717) (1335125) (417740923) (103,891) (31725,701) (778,745) (263,253) (133,125) (51004,716) (106,790) (3,9111987) (817,682) (2761416) (133,125) (5,246,000) Recommended Reserves per Policy (11945,555) (21042,833) (21144,974) (21252,223) (213641834) Available for Supplemental 99,151 75,000 759000 751000 75,000 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 99,151 75,000 75,000 75,000 75,000 Additional Available for Capital 11019,195 11021,068 993,927 961,678 924,067 Total Available for Capital 11118,346 11096,068 11068,927 1,036,678 9991067 Proposed Capital (CIP) 0 0 0 0 0 Remaining Funds Available 11118,346 11096,068 11068,927 11036,678 999,067 ENDING FUND BALANCE 33063,901 32138,901 3,2139901 3,2883901 31363,901 Estimated City Contribution Per Employee Per Month $706 $730 $765 $802 $841 Staffing Variable: Fulktime positions 1000 1,00 1.00 1100 1.00 Part time positions 010 060 040 060 040 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Dept Fund Division Program Description Program Program Year Type Cost Req. TX Star Golf Course Maintenance Convert Golf Field Tech II from Workforce to FT City Supplemental $ 51955 2009 TX Star Golf Course Food & Bev Convert Asst. F&B Manager from Workforce to FT City Supplemental $ 73782 2009 0 N Ln Dept SUPPLEMENTAL REQUESTS Division (by Year/Fund/Dept) Other Items Requested Program Description Prog. Original Type Cost Revised Cost Public Works General Animal Control FulkTime Kennel Tech Supplemental $ 23,600 2009 Police General Admin Part -Time Police Officers Supplemental $ 40,000 2009 Police General Admin Three Additional Police Officers Supplemental $ 228,580 2009 TX Star I Golf Course I ro Shop TOurnament/Event Coordinator Supplemental $ 45,440 2009 Fleet/Facility Service Ctr/GF Fleet/Facilities Full -Time Clerical Worker Supplemental $ 36,720 2009 Fleet/Facility Service Ctr/GF Fleet/Facilities Full -Time Clerical Worker Supplemental $ 36,720 2010 PACS General Fund Projects -Special Events PT Staff for Special Events Supplemental $ 20,000 2010 PACS General Fund Parks Irrigation Tech Helper Supplemental $ 34,820 2010 Police General Fund Detention Property Clerk Supplemental $ 511200 2010 PACS Parks @ Texas Star Parks @ Texas Star Coordinator Supplemental $ 511300 2010 Facilities General Fund Facilities Traffic Signal Technician Supplemental $ 48,000 2011 Fire General Fund Fire Marshall Additional Fire Inspector Supplemental $ 106,990 2011 Library General Fund Library Staff & Materials for Bookmobile Supplemental $ 897000 2011 PACS General Fund Parks FT Field Tech Supplemental $ 30,695 2011 PACS General Fund Parks Horticulture Staff Member Supplemental $ 34,820 2011 PACS General Fund Recreation Recreation Coordinator Supplemental $ 51,300 2011 Police General Fund Patrol Police Officer Supplemental $ 74,421 2011 Dept Fund SUPPLEMENTAL REQUESTS Division (by Year/Fund/Dept) Other Items Requested Program Description Prog. Original Type Cost Revised Cost Fire General Fund Suppression/EMS (4 FF/Para for ladder company - (Phase 2 of 3)) Supplemental $ 279,933 2012 Police General Fund Patrol (3) Police Officer Supplemental $ 229,962 2012 Fire General Fund Suppression/EMS (4) FF/Para for ladder company - (Phase 3 of 3) Supplemental $ 3271423 2013 Police General Fund Patrol (3) Police Officer Supplemental $ 236,859 2013 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Prog. Original Type Cost Revised Cost PACS Athletic Complex Athletic Complex ABC Pitching Machines Capital $ 40,000 2009 Non -departmental Car Rental Non -departmental Transfer to Streets CIP-Traffic Signal Mid -Cities @ Gateway Capital $ 140,000 2009 Non -departmental Car Rental Non -departmental Transfer to Drainage CIP-Bear Creek Pkwy Erosion Capital $ 530,000 2009 Non -departmental Car Rental Non -departmental Transfer to General CIP-Midway Park Family Life Center Capital $ 11750,000 2009 Police CCPD Detention IntOxlllzer Capital $ 7,000 2009 Police CCPD Admin Part -Time PSO Capital $ 60,000 2009 Non -Departmental Drainage Non -Departmental Transfer to Drainage CIP - Misc. Drainage Improvements Capital $ 200,000 2009 PACS EDC Parks Renovation of Sand Volleyball Court Capital $ 71500 2009 Non -departmental EDC Non -departmental Transfer to 1/2 Cent CIP-EDC Incentive Project Capital $ 550,000 2009 PACS General Recreation Copier Capital $ 3,000 2009 PACS General Swimming Pools Three automated External Defibrillators Capital $ 43800 2009 Non -Departmental General Non -Departmental HEB Transit Capital $ 71500 2009 Fire General EMS/Suppression SCBA Bottle Replacements (Phase 1 of 4) Capital $ 10,000 2009 Fac/Maint General Facility Maintenance Alarm Services Capital $ 10,250 2009 Non -Departmental General Non -Departmental Purchase Copier Capital $ 12,366 2009 Fire General EMS/Suppression Rescue Tool Capital $ 12,542 2009 Planning & Development General Planning Third Party Building Inspection/Plan Review Capital $ 15,000 2009 0 N 00 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Dept Fund Division Program Description Prog. Original Type Cost Revised Cost Fire General EMS/Suppression Thermal Imaging Camera Capital $ 15,000 2009 Planning & Development General Planning Special Amortization Legal/Technical Expert Fund Capital $ 20,000 2009 Fac/Maint General Facility Maintenance Part-time Building Attendant (requested FT @ $36,720) Capital $ 20,000 2009 Administration General Information Services Court Technology -Technology Fund Capital $ 25,000 2009 PACS General Parks Tree Trimming Contract Capital $ 251000 2009 Police General Patrol Radar Replacement/installation Capital $ 282382 2009 Non -Departmental General Non -Departmental Euless Pride Capital $ 50,000 2009 Non -Departmental General Non -Departmental City's Match for Tarrant County Home Program Capital $ 50,000 2009 Non -Departmental General Non -Departmental Consultant Capital $ 65,000 2009 Administration General GIS Replacement Hardware/Software Capital $ 112,000 2009 Administration General Information Services Replacement Hardware/Software Capital $ 115,000 2009 Police General Service Portable Radio Replacement Capital $ 145,000 2009 Non -Departmental General Non -Departmental Transfer to Service Center - Fuel Capital $ 150,000 2009 Non -Departmental General Non -Departmental Special Legal Fund Capital $ 150,000 2009 Non -Departmental General Non -Departmental GASB 45-Trust Deposit Capital $ 150,000 2009 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 2009 Non -Departmental General Non -Departmental Redevelopment Capital $ - 2009 TX Star Golf Course Maintenance Texas Star Improvements Capital $ 60,900 2009 PACS Hotel/Motel Recreation Euless Banner Program Capital $ 45,000 2009 N 0 N Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Prog. Original Type Cost Revised Cost Fire General Fund EMS/Suppression SCBA Bottle Replacements (Phase 2 of 4) Capital $ 10,500 2010 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 275,000 2010 Fire General Fund EMS/Suppression SCBA Bottle Replacements (Phase 3 of 4) Capital $ 11,025 2011 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 275,000 2011 Fire General Fund EMS/Suppression SCBA Bottle Replacements (Phase 4 of 4) Capital $ 5,011 2012 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 275,000 2012 Golf Course Golf Course Non -Departmental Computer Hardware Capital $ 15,000 2012 Fire General Fund EMS/Suppression SCBA Air Compressor Capital $ 35,000 2013 Information Services General Fund Information Services Computer Hardware/Software Replacement Capital $ 275,000 2013 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Cost Year Req. PACS Athletic Complex Athletic Complex Thor Guard Lightning Prediction Capital $ 10,880 2009 Administration General Information Services GPS Unit/Software Capital $ 4,000 2009 Administration General Information Services CRM Software Capital $ 18,000 2009 Administration General Information Services MS Exchange E-mail Capital $ 38,500 2009 Administration General Information Services HTE Software Upgrade Capital $ 145,000 2009 Fac/Maint General Facility Maintenance Parks Maint. Waste Oil Shop Heaters Capital $ 19,500 2009 Fac/Maint General Facility Maintenance City Hall Campus -Spine Road Light Fixtures Capital $ 129,750 2009 Fire General EMS/Suppression Stair Master Machines Capital $ 12,000 2009 Fire General EMS/Suppression Power Stretcher Capital $ 22,000 2009 Fire General EMS/Suppression Pak -Tracker Locator System Capital $ 22,080 2009 Fire General Fire Marshal Phase 2 Hydra Storz Capital $ 1147965 2009 Library General Library Downloadable Books Capital $ 20,000 2009 PACS General Swimming Pools Replace lifeguard stands Capital $ 97000 2009 PACS General Projects & Special Events Power Generator Capital $ 91000 2009 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Year Cost Req. PACS Recreation Fund Recreation Weight Equipment/Replacement Capital $ 25,000 2009 P&Z General Planning Intern Program Capital $ 15,000 2009 Police General Patrol Tactical Sniper Rifle/Accessories Capital $ 31960 2009 Police General Criminal Investigation Facial Identification Software Capital $ 51286 2009 Police General Patrol Treadmill Replacement Capital $ 71490 2009 Police General Criminal Investigation Fuming Hood Capital $ 83015 2009 Police General Service 9-1-1 Center Temporary Remodel Capital $ 19,950 2009 Police General Service Portable Radio Replacement Capital $ 102,848 2009 Fleet Service Service Center Fleet Service Metal Lathe Capital $ 7,500 2009 Fleet Service Service Center Fleet Service Fuel Storage Tank Monitoring System Capital $ 25,500 2009 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 170,000 2010 Public Works Drainage Drainage Utility Implement NPEDS Phase II $250,000 annually Capital $ 250,000 2010 0 w N Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Year Cost Req. PACS EDC PARKS Playground Improvements Capital $ 10,000 2010 PACS EDC Parks Playground Lighting Capital $ 25,000 2010 Admin General Fund City Secretary Records Management System Capital $ 40,000 2010 Facilites General Fund Facilites Roof Simmons Center Capital $ 65,000 2010 Facilities General Fund Facilities HVAC Library Capital $ 15,000 2010 Fire General Fund Fire Marshal Bull-X Fire Ext. Trainer Capital $ 43000 2010 Library General Fund Library RFID System Capital $ 1507000 2010 PACS General Fund Parks IMMS Irrigation Controller City Hall Capital $ 23,500 2010 PACS General Fund Parks IMMS Irrigation Controller Parks @ TX Star Capital $ 707000 2010 PACS General Fund Parks IMMS Irrigation Controller Wilshire and Police Capital $ 107000 2010 PACS General Fund Parks Park Fixture Improvements Capital $ 25,000 2010 PACS General Fund Parks Wildflowers / Beautification Capital $ 351000 2010 Police General Fund Patrol Patrol Car Capital $ 507400 2010 Police General Fund Patrol Police/Fire training Equipment Capital $ 2509000 2010 Police General Fund Patrol Digital Mobile Video replacement Capital $ 200,000 2010 Police General Fund Patrol SkyWatch Trailer Capital $ 60,000 2010 Police General Fund CID Unmarked police car Capital $ 28,000 2010 0 w w Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Year Type Cost Req. PATS Parks @ TX Star Parks @ TX Star Computer Equipment Replacement Capital $ 61000 2010 PATS Parks @ TX Star Parks @ TX Star Concession Equipment Capital $ 81000 2010 PATS Parks @ TX Star Parks @ TX Star Structural Maintenance Capital $ 15,000 2010 Service Center Service Center Service Center Air Compressor Capital $ 8,500 2010 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 170,000 2011 Public Works Drainage Drainage Utility Implement NPEDS Phase II $250,000 annually Capital $ 250,000 2011 Fire General Fund Fire Marshal Furniture Capital $ 6,000 2011 PACS General Fund Parks IMMS Irrigation Controller Westpark ROW Capital $ 10,000 2011 PACS General Fund Recreation Fitness Center Equipment Replacement Capital $ 25,000 2011 Police General Fund Patrol Patrol Car Capital $ 52,900 2011 Library General Fund Library Bookmobile Capital $ 125,000 2011 Police General Fund Patrol Radio Infrastructure rebuild Capital $ 51000,000 2011 Service Center Service Center Service Center Nitrogen Inflation System Capital $ 10,500 2011 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 170,000 2012 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) sion Other Items Requested Program Description Prog. Year Type Cost Req. Public Works I Drainage I Drainage Utility I Implement NPEDS Phase II $250,000 annually I Capital 1 $ 250,000 2012 Fire General Fund Fire Marshal Furniture Capital $ 6,000 2012 PACS General Fund Parks IMMS Irrigation Controller Villages of Bear Creek Capital $ 10,000 2012 Police General Fund CID Unmarked police car Capital $ 29,400 2012 Facilities General Fund Facilities City Hall recarpet Capital $ 327000 2012 Police General Fund Patrol Patrol Car Capital $ 55,500 2012 PATS Parks @ TX Star Parks @ TX Star Computer Equipment Replacement Capital $ 4,000 2012 PACS Rec Special Recreation Tables/Chairs Capital $ 12,000 2012 Golf Course Golf Course Maintenance Rock Pillars -Texas Star Pkwy on fence line Capital $ 50,000 2012 Service Center Service Center Service Center A -Symmetric lifts (20 Capital $ 24,000 2012 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Cost Year Req. Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 170,000 2013 Eco. Development EDC Economic Development Update Aerials Capital $ 15,000 2013 Police General Fund Patrol Patrol Car Capital $ 58,300 2013 Service Center Service Center Service Center Machine Shop Cabinets Capital $ 15,000 2013 Fleet Transfer I Department Name Administration Police / Administration Police / Patrol Police / C.I.D. Police / Service Police / Detention Fire / Administration Fire / EMS / Suppression Fire / Marshall / Education Facility Maintenance Inspections Enviornmental Health Recreation Parks I� General Fund Total: City Engineer Water Production Water Distribution Sewer & Treatment Water and Sewer Fund Total: IlTexas Star Account Code 101-1011-513 9601 101-3045-521 9601 101-3046-521 9601 101-3047-521 9601 101-3048-521 9601 101-3049-521 9601 1014040-522 9601 101-4041-522 9601 101-4023-522 9601 101-5037-519 9601 101-6034-540 9601 101-6065-540 9601 101-7051-550 9601 101-7052-550 9601 101-8033-531 9601 2010 2011 2012 2013 2014 $21000 $2,000 $2,050 $2,081 $2,112 $1,860 $1,888 $1,916 $1,945 $1,974 $101,626 $103,150 $104,698 $102,250 $103,784 $15,592 $15,826 $16,063 $16,304 $16,549 $25,534 $25,917 $26,306 $26,700 $27,101 $1,764 $1,790 $1,817 $1,845 $1,872 $2,127 $2,159 $2,191 $2,224 $2,258 $207,872 $207,872 $210,403 $241,936 $245,565 $7,796 $17,938 $7,913 $18,207 $8,032 $18,480 $8,152 $18,757 $8,274 $19,039 $6,456 $4,396 $6,553 $4,462 $6,651 $4,529 $6,751 $4,597 $6,852 $4,666 $12,717 $51,726 $12,908 $52,502 $13,101 $53,289 $13,298 $54,089 $13,497 . $54,900 $94,974 $96.399 $97,845 $99.312 $100302 $554,378 $562,694 $571,134 $579,701 $588,397 11 101-8066-531 9601 501-8071-531 9601 501-8072-531 9601 501-8073-531 9601 504-5090-519 9601 510-8 530- 9601 Citv Total $4,955 $12,686 $5,806 $33.224 $56,671 $5,029 $12,876 $5,893 $33.722 $57,521 $5,105 $13,069 $5,981 3$4,228 $58,384 $5,181 $13,265 $6,071 34 74 $59,260 $5,259 $13,464 $6,162 $35.263 $60,149 $1,724 $1,750 $1,776 $1,803 $1,830 ------------- D VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE 1 1999 FORD 1T /FLAT 2 1999 PARIS TRAILER 4 2001 FORD 3/4 T 62 1984 MACK PUMPER 288 1991 CHEVY DUMP 307 1992INTERSTATE TRAILER 308 1992 PARIS TRAILER 326 1993 GMC DUMP 335 1994 CHEVY 1T / BRUSH 355 1995 MOBARK CHIPPER 364 1995 PARIS TRAILER 381 1995 HAMM ROLLER 503 1996 FORD 1.5T / BUCKET 541 1996 PARIS TRAILER 549 1997 GMC CAMERA 550 1997 FORD RANGER 553 1997 FORD VAN 556 1997 KAWASAKI MULE 557 1997 KAWASAKI AMB / MULE 560 1997 FORD RANGER 566 1997 KUBOTA EXCAVATOR 568 1997 CHEVY DUMP 570 1997 TOP LINE TRAILER 575 1998 US CARGO BOX TRAILER 581 1998 TAILIFT FORK LIFT MILES COST 36,000 161000 28,000 54,000 3, 000 14, 000 433000 35,000 42,000 61,000 11 PAGE: 1 2010 2011 2012 2013 2014 $ 43,300 $ 2,500 $ 36,600 $ 52,000 $ 24,700 $ 6,800 $ 62,500 $ 45,000 $ 33,500 $ 3,500 $ 65,000 $ 78,000 $ 3,100 $ 102,000 $ 17,800 $ 29,700 $ 10,100 $ 22,000 $ 42,700 $ 58,500 $ 9,500 $ 12,250 $ 27,800 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. PAGEF 2 11 0 w 00 U N IT YEAR / MAKE TYP E 582 1998 PARIS TRAILER 589 1998 KAWASAKI MULE 600 1999 GMC DUMP 601 1999 GMC 2T / UTILITY 602 1999 GMC DUMP 603 1999 FORD RANGER 617 1999 CHEVY 3/4T PICKUP 619 1999 CHEVY 3/4T PICKUP 621 1999 CHEVY 3/4T PICKUP 622 1999 CHEVY 3/4T PICKUP 623X 2000 FRASER MICU BOX 626 2000 CASE TRENCHER 627 2000 FORD RANGER PU 639 2000 CHEVY SEDAN 640X 2000 FRASER MICU BOX 642 2000 FORD 3/4T PICKUP 644 2000 BIG JOHN TREE SPADE 645 2000 FORD VAN 646 2000 FORD VAN 653 2000 FORD BUS 661 2001 FORD VAN 662 2001 FORD SPRT. UTILITY 667 2001 DELCO WASHER 668 2001 TRAIL KING TRAILER 669 2001 KUBOTA TRACTOR 670 2001 FORD BkFUEL 3/4 PICKUP MILES COST 35,000 71, 000 643000 49,000 46,000 64,000 62,000 51,000 40.000 35,000 26,000 34,000 21 2010 2011 2012 2013 $ 3,800 $ 65,000 $ 56,500 $ 54,800 $ 16,500 $ 29,100 $ 29,100 $ 29,100 $ 88,400 $ 6,200 $ 16,600 $ 19,900 $ 89,600 $ 29,100 $ 31,800 $ 32,100 $ 73,800 $ 31,200 $ 34,400 $ 8,000 $ 16,500 $ 39,100 $ 29,500 0 w Q0 UNIT YEAR / MAKE TYPE 672 2001 FORD 3/4 PICKUP 673 2001 TORO MOWER 674 2001 FORD 1.5T BUCKET 675 2001 CRAFCO 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 697 2003 FORD BkFUEL 3/4 PICKUP 698 2002 BELSHE HD TRAILER 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 314T PICKUP 710 2003 FORD 3/4T PICKUP 711 2003 FORD 3/4T PICKUP 712 2003 FORD 3/4T PICKUP 713 2002 ALLMAND LIGHT TWR. 723 2004 FORD 3/4T PICKUP 724 2004 FORD 3/4T PICKUP 726 20041NGERSOL COMPRESSOR 727 2004 FORD 3/4T PICKUP 728 2004 FORD 4DR SEDAN 729 2004 FORD 4DR SEDAN 730 2004 FORD 1/2T VAN 731 2004 FORD 3/4 TON VAN 736 2004 FORD 4DR SEDAN PAGE: 3 MILES COST 2010 2011 1012 2013 2014 751000 20, 000 26,000 27,000 443000 113000 42,000 303000 31,000 21,000 61,000 54,000 33,000 41,000 43,000 39,000 30,000 47,000 7,000 11,000 15,000 $ 24,250 $ 82,800 $ 45,100 $ 89,000 $ 39,100 $ 37,600 $ 38,500 $ 69,500 $ 31,800 $ 17,500 $ 10,500 $ 35,800 $ 35,800 $ 30,000 $ 29,100 $ 29,100 $ 29,800 $ 12,500 $ 28,500 $ 29,250 $ 24,000 $ 29,250 $ 22,100 $ 22,100 $ 25,450 $ 27,500 $ 22,100 738 2004 NEW HOLLAND SKID STR. 739 2004 MASSEY TRACTOR 745 2005 FORD EXPED 746 2004 FORD F550 UTIL 748 2005 NEW HOLLAND TRACTOR 749 2005 NEW HOLLAND TRACTOR 750 2005 FORD 4DR SEDAN 751 2005 FORD 4DR SEDAN 752 2005 FORD 1/2T PICKUP 753 2005 HUSQVARNA GRINDER 2005 FORD 4DR SEDAN r75 2006 FORD 3/4T PICKUP 2006 FORD 3/4T PICKUP 2006 FORD 3/4T PICKUP 760 2006 FORD 3/4T PICKUP 761 2006 FORD 3/4T PICKUP 763 2006 G. HOPPER MOWER 764 2006 G. HOPPER MOWER 765 2006 G. HOPPER MOWER 766 2006 G. HOPPER MOWER 772 2006 TYCROP SPREADER 771 2005 CASE SKID STR. 774 2006 FORD 1T PICKUP 775 2006 FORD 4DR SEDAN 776 2006 FORD 1/2T PICKUP 777 2006 FORD 1/2T PICKUP 778 2006 FORD EMS CHASSIS 779 2006 BELSHIE TRAILER 780 2006 LOAD TRAIL TRAILER 781 2006 GMC T DUMP 782 2006 ROAD KING TRAILER 783 2006 HARLEY SAND RAKE 784 2007 LOAD TRAIL TRAILER PAGE: 4 MILES COST 2010 2011 2012 2013 2014 22,000 21,000 35,000 26,000 25,000 27,000 13,000 34,000 17,000 14,000 26,000 $ 36,000 7,000 $ 447000 14,000 $ 15,000 153000 $ 19,000 21,000 $ 7,000 $ 3,000 $ 7,000 $ 7,000 $ 7,000 $ 38,500 $ 19,250 $ 22,500 $ 22,800 $ 22,800 $ 28,500 $ 28,500 $ 23,400 $ 23,400 $ 23,400 $ 23,400 $ 78,000 $ 12,500 UNIT YEAR 1 MAKE TYPE 785 2006 BUFFALO BLOWER 787 2006 FORD . EMS CHASSIS 789 2006 TORO RAKE 797 2006 FORD EMS CHASSIS 798 2007 CASE BACKHOE 799 2008 FORD DUMP 800 2008 FORD 4DR SEDAN 801 2008 FORD 4DR SEDAN 802 2008 FORD 4DR SEDAN 803 2008 FORD 4DR SEDAN 804 2008 FORD DUMP 805 2007 FORD 1/2T PICKUP 806 2007 FORD SPORT UTLI. 807 2007 FORD SPORT UTLI, 808 2007 FORD SPORT UTIL, 809 2008 FORD 2T CHIPPER BX 811 2008 FORD 1/2T PICKUP 812 2008 FORD 1/2T PICKUP 813 2008 FORD 1/2T PICKUP 814 2008 FORD 1T UTILITY 816 2008 FORD 1T UTILITY 817 2008 LOAD TRAIL TRAILER 818 2007 LELY SPREADER 819 2008 GMC T. DUMP 820 2007 FORD 4 DR SEDAN 823 2007 FORD 1/2T PICKUP 824 2007 FORD 1/2T PICKUP 827 2007 FORD MICU CHASSIS 828 2008 SUTPHEN 65+ LADDER 833 2008 FORD 4 DR SEDAN 834 2008 FORD 4 DR SEDAN ANNUAL FIGURE PD SEDANS SUBTOTAL: PAGE: 5 MILES COST I r'2010 2011 2012 2013 2014 $ 7,000 15,000 $ 18,000 14,000 $ 60,000 23000 $ 702000 21000 $ 19,000 25000 $ 19,000 27000 $ 19,000 2,000 $ 19,000 21000 $ 703000 53000 $ 16,000 16,000 $ 23,000 21000 $ 23,000 2,000 $ 23,000 27000 $ 812000 13000 $ 16,000 4,000 $ 165000 71000 $ 16,000 15000 $ 31,000 33000 $ 383000 $ 4,000 $ 4,000 25000 $ 80,000 37000 $ 19,000 21000 $ 17,500 21000 $ 17500 15000 $ 75,000 HOURS $ 700,000 0 $ 19,000 0 $ 19,000 $ 8,500 $ 130,000 $ 8,500 $ 1323000 $ 159,300 $ 161,500 $ 163,300 $ 1653450 $169,250 $725,850 $1,296,600 1$1,101,350 1 $266,550 1 $611,350 PAGE: 6 0 Ak N VEHICLE PURCHASES OVER $75,000. FUNDED BY VEHICLE DEPRECIATION 350 1994 CASE LOADER 381 1995 HAMM ROLLER 647 2000 VACTOR SEWER JET 714 2002 SUTPHEN 110+ TOWER 767 2006 SUTPHEN 65+ QUINT 828 2008 SUTPHEN 65+ QUINT CARRYOVER -DEFERRED PURCHASES UNIT YEAR /MAKE TYPE 211 1988 CHEVY C70/V1/ATER 282 1990 CATERPILLAR ROLLER 304 1992 CATERPILLAR PAVER TOTAL: VEHICLE TOTAL: UNDER $75,000 OVER $75,000 AMBULANCE PURCHASE TO FUND: CARRYOVER - DEFERRED PURCH. TOTAL TO BUDGET: MILES COST1 2010 2011 2012 2013 2014 $275,000 $875,000 $546, 346 $625,261 1 FIRST YR. UNIT AGE 2010 2011 2012 2013 2014 1998 20 2002 18 2004 16 $72,000 $1042400 $205,000 $381,400 $725,850 $1,296,600 $1,101,350 $266,550 $611,350 $138,500 $75,0001 $0 $275,000 $1,2003000 $0 $01 $0 $0 $0 $381,400 $01 $0 $0 $864,350 $1,371,600 $1,101,350 $541,550 $1,811,350