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HomeMy WebLinkAboutPreliminary Operating Budget FY09-10,��, ., �,� �` �,- _ »_ ,.� �.. t ., .� _.,� , _,. n �. � — . - ,� e ., , :: �s� "' � , . PRELIMINARY ANNUAL I- OPERATING BUDGET FY2009-2010 201 N. ECTOR DRIVE EULESS, TEXAS 76039 PHONE (817) 685-1626 FAX (817) 685-1459 www.euless.org - CITY OFFICIALS FY2009-2010 MARY LIB SALEH, MAYOR Tim Stinneford, Council Member— Place One, Mayor Pro Tem' w Leon Hogg, Council Member — Place Two Linda Martin, Council Member — Place Three 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 City Manager TABLE OF CONTENTS PRELIMINARY OPERATING BUDGET FY2010 City Officials Table of Contents TAB 1 LETTER AND SUMMARY Letter...........................................................................................................1pool ...1-5 Executive Summary, General Fund..............................................................1-6 Executive Summary, Water & Wastewater, I I 1 9 F F F F F 0 4 1 1 1 *1 0 a a a 0 0 a 0 a 0 a M 9 0 a a 0 a d I I I I I F 4 0 F a I 1 9 0 0 MMIJ Executive Summary, Car Rental Fund.........................................................1-8 Fund Balance Summary, Operating Funds. B a a I I a a a & 4 a a a a a I I I a I a 0 F a a 4 0 9 0 Where Does the Money Come From?...................................469...4...0..9000.000.01-13 Where Does the Money Go?........................................................................1 opal 4 General Fund Revenue ............................................. .... ..............................1 Mutual 5 General Fund Expenditures..... a 9 a 0 0 9 he a 0 Mass, I 1 11 1 9 9 a so ME I a, I so a a a gas be 0 9 0 0 0 a a Is a I 1 4 11 "Was ME 64 0 4 a a 1 -1 6 Tax Rate Scenarios.....................................................................................41 Mutual 7 Water & Wastewater Revenue.....................................................................1 appall 8 Water & Wastewater Expenditures. a a a B 0 a a 4 a a a a 0 a I I I I I I I a a 0 0 6 0 4 4 a V I a a 0 a 0 0 a a a a a a 0 a a 0 a a a a 0 V , 0 , a 0 6 1 a 1,,,1 9 WaterRate Impact. a d a 0 a t 6 a a 0 0 a a d M 0 4 d 4 9 0 0 a F 4 a a 0 6 4 0 4 1 9 a a 0 a a a 0 a 0 a a a a a I M a a a 6 0 2 F a I a V I I M F 0 0 a a a 0 a a 0 a a 0 d a 0 2 a & I I 1 1 -,20 Wastewater Rate Impact........................................................s..... ................1-21 TAB 2 GENERAL FUND REVENUE AND EXPENDITURES Revenue Sources, General Fund.................................................................2 Map 1 Revenue Assumptions, General Fund''. be Manassas Revenue Trends - Multi -Year Analysis.........................................................2-3 Expenditures, General Fund.........................101.0...........90..00.14..14.00.....0..........2-4 Property Taxes, Proposed Fund Distribution. . 0 0 a 9 a a B a 9 a a a a a 0 a a a a a 1 0 1 d a 0 F 0 4 ..... 6 a a a a 0 0 a a a I a 2,-­5 PropertyTax Revenues............................................................................All .2-6 Sales Tax, Summary of Revenues. 9 a 4 a 0 9 a M 0 0 0 0 a 0 0 a a a 8 0 a 0 0 a 0 0 a a a a V A a I 1 9 0 a a a 0 a a up I a a 0 a a a a a a & a a 4 0 a 1 2,,,7 Additional Sales Tax, Summary of Revenues..............................................2-8 Franchise Fee Summary ................................................... Isom ......................62-9 Municipal Court, Revenues.........................................*to ..............................2-10 Municipal Court, Case Volume Analysis.......................................................2-11 Development Revenue Summary, . 9 1 0 a 0 0 0 a a a a a a 0 9 a a d a a 0 0 & a a 4 0 0 a a a a I a a V a a 9 a 0 a a 0 0 0 0 a a 0 0 0 2 0 0 0 0 a a I 1 0 o2a,ma'12 Intermedix Ambulance Revenue, . a 9 am ME* a I a 0 on moo 0 0 a a a a a 0 & 00 0 0 a* ME 4 kow tow as 0 a a 0 ME& am 0 ME 2-13 Betterment Fund Contributions & Expenditures. a a M a 0 a a a 0 0 0 0 0 0 0 4 0 0 0 9 a A a 0 0 a 0 a 9 MOSEEMEMMISM82ou,14 TAB 3 WATER AND SEWER, REVENUE AND EXPENDITURES Water &Wastewater Revenues...................................................................3-1 Water & Wastewater Revenue Assumptions.............,.. Water & Wastewater Expenditures......................... 0 0 a a 0 a 0 0 0 4 * 0 * a 0 a a a 0 a 6 0 0 0 0 0 0 a 0 0 0 0 5 0 a a a 3 pas 3 WaterRate Impact. a a a 0 a p a I a 0 0 0 0 d I I up F a a 0 1 0 9 a t a a 0 9 9 4 a a 9 a a 0 0 0 0 9 0 0 0 a 0 a a a 0 0 0 0 a 0 0 0 9 0 a a I F 1 0 0 a 1 0 0 0 a a I a I a a a a a a a 3&-M4 Wastewater Rate Impact.............................................................................a3-5 UtilityRate History. . a 4 9 0 a 0 a 0 a 0 a 0 a a F a 0 0 1 4 1 1 1 a 0 4 a F a F a a a I a 0 1 a a 0 0 0 a 0 0 9 1 0 0 0 0 0 0 a a 9 1 a a a 2 a 0 a a I a a 0 6 0 0 0 1 F 0 a 1 0 1 0 0 0 a a 0 3,,M6 Utility Revenue Requirements. p a I I a 0 a a 4 a 1 0 0 9 0 9 1 a 0 0 a 0 0 a 0 0 0 0 9 0 0 0 2 1 0 0 0 2 2 0 a a a 6 a a a 0 1 0 1 F I a a 0 0 9 am 0 1 9 a 0 0 a a a 3,-­7 TAB 40THER FUNDS, REVENUE AND EXPENDITURES All Other Enterprise Operating Funds..........................................................4-1 Special Revenue Operating Funds.............................................................. - Short -Term Motor Vehicle Rental Tax..........................................................4-3 Sales Tax Summary — EDC......................................................................... - 4 Sales Tax Summary — CCPD.......................................................................4-5 Internal Service Operating Funds... matomes mass folong naive@ be&* 0 4 0 6 a K I a I 1 0 4 0 9 h a 0 1 a I a a a a a 0 a a a a a 0 6 6 04m,,6 Insurance and Benefits, FY2009-10.............................................................4-7 Risk Management and Workers' Comp, FY2009-10....................................4-8 Debt Service Operating Funds...... nose** toy 040 Mae RON was sop moo got Pon see eve sea $an 95WoQmom4,,,9 TAB 5SUPPLEMENTAL, CAPITAL AND FLEET Capital Requests by Fund............................................................................ 5ea,l Supplemental Requests by Fund................................................................. - 52 Capital and Supplemental Requests by Department....................................5-3...5-4 Multi -Year Street Overlay Plan..................................................................... 5-5 .0.5-6 Multi -Year Sidewalk Plan............................................................................. 5J Multi -Year Street Light Plan.............*moms .......................................................5-8 Multi -Year Traffic Signal Plan.......................................................................5-9 Fleet Projected Equipment Replacement Fund.....................................................5-10 FleetTransfers............................................................................................. - 5 Proposed Fleet Purchases... son sea on* one @OR gas log Ron @no sop Ems satins U40 Gas odq E20 Gas won 95-1 2 TAB 6DEBT Annual Debt Service, Total G.O. Bonds and Revenue Bonds......................6-1 General Debt Service, G.O. Bonds and Certificates of Obligation .9000....14400.6-2...6-11 Golf/Softball G.O. Refunding Bonds.............................................................6-12...6-14 Debt Service, Water and Wastewater Revenue Bonds ... ......................... Wes .6-15...6-17 Sales Tax Revenue Bonds........................................................................... - ... - 618 62 Debt Service, Drainage Utility Revenue Bonds............................................6-21.496-22 TAB 7PERSONNEL AND INSURANCE PersonnelCounts......................................................................................... - 7 PersonnelCounts by Fund. . 0 a 1 0 2 0 d 9 a 4 a a on a 0 * 0 9 a ff ff ff I a 0 0 a a 0 a a 0 a 0 a a a 9 W 6 a 1 4 a a 0 V a a 0 1 1 a a a a 0 0 6 0 0 0 d 0 0 0 0 0 0 0 a 8 7 - ProposedPay Plan......................................................................................7-3...7-8 Insurance Insurance Financial Report.......................................................................... - 7 Medical and Dental Plan Premiums.............................................................7-10 Schedule of Medical Benefits. . 1 0 a 9 a I t 6 a a 0 4 a 0 0 a a a a 0 a a a I I 1 0 a 9 1 a a a a 0 a 4 9 0 a a 0 0 1 0 2 2 V 0 % 0 1 9 a I a a 0 0 0 a 4 9 a 0 0 9 0 a 7,,, 11 0 a 0 7m,, 16 DentalBenefits.............................................................................................7 - 17 ...7-20 Scott & White Prescription Plan Summary.................................................07-21 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........................................................................ 8ESS2 EmployeesPer Capita................................................................................. - Expenditures Per Capita, General Fund ...................................................... 84 - Expenditures Per Capita, All Funds.............................................................8-5...8-6 Net Bonded Debt, General Obligation.......................................................... 8-7 Tax Rate and Exemption Comparisons. . 0 9 0 5 a a 6 1 0 0 a a 0 0 0 9 1 a 5 0 0 0 a d a 9 0 0 0 a 0 a 8 0 1 0 0 a a 0 a w a 0 0 a a w a a W a ME 8-8 TaxRate Impact........................................................................................... 8ww9 General Fund Government Revenues......................................................... - ... - 810 811 Governmental Revenues....................*now .....................................................8-12...8-13 All Funds Revenues. . a a a 0 a a a 0 w 1 0 a 0 a 0 a 0 a a a 0 0 a a d 9 0 0 a a 8 1 1 a a 1 0 6 a I a a a 0 1 a 9 0 1 9 * 1 0 * 0 a 9 0 a a 0 a a a a a a a a a a a a 0 9 0 0 0 a * a a 0 - ...8-15 8 14 Sales Tax Per Capita, General Fund........................................................... 8-16 Sales Tax Per Capital, All Funds...... 0 as 0 * 0 0 0 0 a a a not@* 0 t a a 9 V a & D 1 9 a on so am a a a I a a 9 a by 4 egg a 0 of a 0 1 a 0 me 8-17 SalesTax Rates. . a a 0 4 5 0 a a a 4 0 0 a a a 8 a 0 a a a a 0 d a 0 a a 0 0 so 5 0 w a a RIO 0 a 9 0 4 a a a a a a 0 0 a a a a 0 0 0 a 0 a a 0 a 0 1 a 0 a 0 0 0 0 1 9 8 0 4 0 9 a 0 0 0 a a 9 8 - 8 Sanitation and Recycling. . a 4 8 0 a a a a a a 0 1 0 9 0 0 4 a a I a 0 0 1 a a a 0 0 a a 0 1 a 0 a 4 a a 0 0 a 4 0 9 0 0 a a a 8 0 0 0 a a 0 9 0 a 0 a 4 a a a a I a a 0 a 0 a d a 8,,,W1 9 Drainage Utility Charge, Residential Comparison ........................................ 8-20 Comparative Rates, Water and Wastewater — Other Cities ......................... 8-21 Comparative Water Bills...............................................................................8-22...8-30 TAB 9 WATER UTILITIES STATUS AND ANALYSIS Memo.......................................................................................................... 91 - ... 9-2 HistoricalRainfall Table............................................................................... 9,.S3 Rainfall Comparison Graph.......................................................................... - Comparison of Rainfall to Water Sales Table & Graph. 2 0 a 1 6 a a 0 0 0 1 a I In 0 1 V a a 1 0 0 0 a a a N a I a 9-5 Water Produced Table & Graph................................................................... 9-6 ... 9-7 Water Purchased Table & Graph.................................................................9-8 ... 9-9 Water Supply Table & Graph....................................................................... 9-10 ... 9-11 Water Billed Table & Graph......... a 4 4 Q 0 0 a a a 4 a a a a a a F noted 0 am 0 0 a 0 a P a 0 & & a me am go 4 a a I go No mosiffid 0 0 0 a 9 * a 0 4 9,mal 2 ... 9-13 FY Water Billing Efficiency Table & Graph....................WOOD ...........................9-14 ... 9-15 Water Revenue Table & Graph.................................................................... 9-16 ... 9-17 Wastewater Flow Table & Graph. 1 0 0 a 0 a 4 a 0 0 a 0 0 a a I a a 4 0 a I a W a V 4 a 0 a 0 1 4 1 a ff a 0 0 a 0 1 a 0 8 a 0 a I I V 0 a a a 8 a a 5 0 0 a 1 9-18 ... 9-19 Wastewater Revenue Table & Graph. . 0 1 0 1 V 0 0 a 0 1 a a a a a a 1 8 4 1 a 2 a 1 0 2 1 9 0 a 4 0 0 * 0 a 09-20 ... 9-21 TAB 10 MULTI -YEAR FINANCIAL PLAN Letter........................................................................................................... 10 1 General Fund, Executive Summary.009.046.000.000.4....180........101.0...0.0..00..4....06....10-5 General Fund Five Year Plan. . a 0 9 9 a a 0 a me 6 5 40 W 0 & I D a a 0 a a 1 0 a a 0 see 1 11 0 0 a a a a 0 9 D a 0 a 0 a 0 0 0 0 0 4 a a me I a a a a a I a a a 1 ORES6 9 1 a 1 ORES7 General Debt Service Fund..... 6*90&69 1 W 0 a a a a a a I a a a a 0 8 0 W 0 a 0 a 0 0 & 0 a 0 a 0 a 0 a 0 0 a 0 at a we a 0 0 0 a 0 1 a 0 0 0 W a 0 0 6 a a a a 1 ORES8 Half Cent Sales Tax Fund.......0......04.0...09...0.0.00.0069.00.99950.600..0....0........0001...0..10-9 CCPDFund. . 0 0 a W a 0 d 0 0 0 0 0 V a I a a W a 8 0 & R a a w 0 a 8 1 a a a a 0 * 9 0 9 0 a a 0 a I a a & a a a a 0 6 0 0 9 a 0 a a as 1 0 0 W R 0 a 4 0 5 1 a 0 a 6 1 0 a 0 a 0 1 0 a a 0 0 a 0 a 6 1 8 1 0,mmi 0 Short Term Motor Vehicle Tax Fund. * 9 4 0 0 0 9 9 9 4 0 0 0 a a a a a a T 0 a 0 % 0 a a 0 a 0 1 0 a 0 0 0 a 9 a 1 9 4 a 0 a a ff a a a w a 0 a a a a & 0 1 0awal 1 Water and Wastewater Fund, Executive Summary......................................10-12 Water and Wastewater Fund........................................................................10-13...10-14 Water and Wastewater Debt Service Fund. S B , F , S 1 9 * a a a 0 0 S a p , , h S S a 0 0 a d $ S I B 4 4 a 4 0 4 0 0 F S 0 B 9 9 0 0 a 0 % 1 @ 0 * a 0 a 10,R15 DrainageUtility Fund........... a 5 a 0 0 a a 0 1 0 0 a a 9 0 a a 0 0 a P a 0 a 0 0 0 *4 a a a a 0 0 a a a D 0 'a 0 a 0 0 a 4 a a a 0 W 6 a a 0 1 a h a a a a 0 be a 0 0 0 0 1 1 0,tal ServiceCenter Fund.................................................................................... - 10 7 GolfCourse Fund......................................................................................... - 10 Texas Star Sports Complex Fund................................................................10-19 Equipment Replacement. 4 1 0 a 1 0 a a 4 R 6 1 0 4 0 a a 0 a a a 0 0 1 a 0 0 0 a 1 4 0 4 0 0 0 0 1 9 1 0 9 0 9 a 1 0 1 a W 0 a 1 0 0 a 6 1 a 8 - 102 Health Insurance Fund...... ... old womfoodso 964 mosessometwo wpm nommommen 10,,,21 Other Information Supplemental Requests............................................................................... - ... - 10 22 10 23 Capital Requests.......................................................................................... - ...10-33 1024 Fleet Transfers, Five -Year Plan. d 9 a 6 b 0 a 0 0 w w 9 w D on w M a 0 a I M M M 0 0 6 0 a a 0 a a 0 0 M M 0 0 1 9 1 a a 1 4 a 0 & a a a I a M a M a a a a a a * a 10 ow 3 4 Projected Vehicle Replacements Five Year Plan.........................................10-35.8.1041 CAPITAL IMPROVEMENTS PROGRAM - under separate cover Letter and Summary Executive Summary, General Fund Executive Summary, Water &Wastewater Fund Executive Summary, Car Rental Fund Fund Balance Summary, Operating Funds Where Does The Money Come From? Where Does the Money Go? General Fund Revenues General Fund Expenditures Tax Rate Scenarios Water and Wastewater Revenues Water &Wastewater Expenditures T H E C I T Y O F EULESS July 25, 2009 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One, Mayor Pro Tern Leon Hogg, Place Two Linda Martin, Place Three 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, 2009 and ending September 30, 2010 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 FY2010. 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 citizensI 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 47.00¢ per $100 of assessed valuation. 1-1 ♦ The water and wastewater rates are projected to increase primarily due to increased costs from Trinity River Authority for water purchases and wastewater treatment. ♦ The water and wastewater 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 the addition of a full-time apartment inspector for code services. GENERAL FUND REVENUES The General Fund revenues are proposed at $29,923,551, This represents a decrease of 2.70% from the previous year. Although the majority of revenues are expected to remain relatively flat with only slight variations, additional revenue is expected from franchise fees, ambulance fees, and minimum housing (apartment inspections). Sales tax revenues are projected to decrease significantly from the FY2008-09 budget due to the slowdown in the economy, particularly in the housing sector. Interest income is also projected to decrease due to the continued decline in current market rates. Property Taxes Property valuations as of July 25t"' including minimum value of property under protest and incomplete properties provided to the City by the Tarrant County Appraisal District totaled $2,646,370,793 for FY2009-10. This represents a decrease of $79,294,855 or 2.91% from the 2008 tax roll of $2,725,665,648, The City's proposed tax rate is 47.000 per $100 of assessed valuation, which includes 36.07910 for maintenance and operations and 10,92090 for debt service. Sales Taxes Sales tax projections are based on current year actual collections with a projected recovery in certain sectors in the second half of the fiscal year. EXPENSES Proposed General Fund operating expenses are projected at $29,858,643 which represents a decrease of 2.89% excluding capital programs. This decline is primarily attributable to a decrease in costs associated with maintenance, supplies, utilities, travel, professional services and economic development incentive rebates. Salaries and benefits have also dropped due to currently frozen positions which will remain vacant throughout FY2009-10 and no salary plan increase is proposed for FY2009-10 due to funding limitations. Additional funds have also been allocated to continue the city's commitment to properly fund worker's comp, retirement and other post -employment benefits ("OPEB"), including contributions to the Texas Municipal Retirement System ("TMRS"), and the OPEB trust (GASB#45). Recommended supplemental programs include the addition of a full-time apartment inspector to assist code services with the implementation of the enhanced inspection program. Recommended capital programs include replacing city computers and minor equipment throughout the city, continued funding for the Euless Revitalization program, radio replacement program and street overlay. 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 expenses can be found in Tab 5. WATER &WASTEWATER FUND The FY2009-10 budget includes proposed revenues of $18,02715821 which is an increase of 6.60% based on anticipated consumption and a proposed increase in both water and wastewater rates. Proposed water and wastewater baseline expenses are $18,025,966, which is an increase of 6.61 % over prior year. The majority of this increase is directly related to the cost of water purchased from TRA and wastewater treatment by TRA. Additionally, salary and benefit costs have increased due to the city's funding of TMRS, worker's comp, and the OPEB trust contribution (GASB#45). Other baseline expenses have increased due to infrastructure and administrative cost. Recommended capital programs include replacement of city computers, funding for the hydra storz program, and an additional transfer to the water and wastewater capital fund for the city's portion of the effluent water line. 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 FY2009-10 budget year, the required reserve is $363,240. FLEET REPLACEMENT FUND The City maintains a Fleet Replacement program to accumulate funds for the replacement of existing equipment. In an effort to continue the city's commitment towards 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 FY2009-10 funding based on a depreciation rate of 55%. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account fora 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 1-3 accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. Half -Cent Sales Tax Fund-EDC Euless citizens approved an additional z cent sales tax in 1993 that is restricted for cultural, recreational, and economic development projects. Sales tax revenue projections have decreased due to the continued decline in the economy. Expenses have increased slightly due to a reallocation of employee cost. 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 7Y2009-10, the annual transfer to the General Fund operations has increased to $745,000. Another budgeted transfer of $195,149 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 street improvements and additional funding for Phase I of the Midway Park Family Life Center. Staff has maintained the $2,000,000 reserve level approved by the City Council. 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, except for drainage improvements, can be accomplished without the need for additional debt issuance. The drainage debt will only be issued if the project becomes viable. LONG TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities and equipment. However, based on the preliminary budget as presented, the city does not intend to issue any new debt during the upcoming fiscal year, except as stated above as it relates to a potential drainage project. A brief explanation of the various funding sources is provided below: 1-4 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. Water and Wastewater Revenue Bonds — are issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise fund. All projects proposed during the FY2009-10 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. Drainage Utility Revenue Bonds —are issued to provide funds for certain improvements to the stormwater drainage system. These bonds are reported in the Drainage Utility Fund and will be repaid from revenues of this enterprise fund. CLOSING COMMENTS.... Preparation of this budget included acity-wide effort to cut cost, without impacting the quality service provided to our citizens. We believe this budget recommendation allows us to accomplish this goal, while maintaining a stable tax rate. We feel that this is a fiscally sound budget that meets our City's primary objectives. We look forward to seeing you at the budget work session on July 31 st. submitted, Gary IVIcKamie, City Manager 1-5 EXECUTIVE SUMMARY GENERALFUND FY 2009 Budgeted Resources $ 32,782,157 Less Use of Prior Year Reserves $ (2,028,848) Net Operating Revenues for FY 2009 Changes in Revenue Property Taxes $ (126,285) Sales Tax $ (939,842) Franchise Fees $ 273,516 Fines & Fees $ 37,050 Interest Income $ (157,500) Transfers $ 70,788 Other Changes $ 12,515 Subtotal: Proposed FY 2010 Operating Revenues FY 2009 Budgeted Expenses $ 32,776,463 Less Capital Expenses from Reserves $ (210281848) Net Operating Expenses for FY 2009 Changes in Baseline Expenses Salaries and Benefits TMRS $ 158,479. Increase in Contribution to Worker's Comp $ 42,783 OPEB Trust Contribution (GASB #45) $ 282,000 Rebates (DFW, Acme, Redi-Mix, Shops @ Vineyard Village) $ (608,638) Prof/Technical Services $ (40,601) Utilities $ (96,349) Maintenance $ (1073473) Travel/Training $ (74,219) Equipment Replacement $ 15,734 Supplies $ (1133623) Other Changes $ (81204) Subtotal Baseline Changes: Proposed Baseline Budget for FY 2010 Proposed Supplemental Baseline Capital Expenses (including carryover) $ 713,767 Proposed Capital Expenses $ 906,435 Subtotal Capital: Total Proposed Expense Budget FY 2010 $ 307753,309 $ (829,758) $ 29,923,551 $ 30,747,615 $ (888,972) $ 29,8581643 $ 60,000 $ 1,620,202 $ 31,538,845 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2009 Budgeted Resources $ 17,033,172 Less Use of Prior Year Reserves $ (121,751) Net Operating Revenues for FY 2009 Changes in Revenue Water Service $ 721,205 Wastewater Service $ 233,206 Interest Income $ (893000) Sanitation/Recycling/Penalties $ 16,250 TRA Rebates $ 250,000 Transfers $ Other Changes $ (15,500) Subtotal: Proposed FY 2010 Operating Revenues FY 2009 Budgeted Expenses $ 17,030,647 Less Capital Expenses from Reserves Net Operating Expenses for FY 2009 Changes in Expenses Salaries and Benefits $ 9,458 TMRS $ 22,757 Increase in Contribution to Worker's Comp $ 81142 OPEB Trust Contribution (GASB #45) $ 57,142 TRA Payments $ 668,493 Utilities $ (93,000) Prof Services/Maintenance/Supplies $ 50,442 Transfers $ 307,020 G&A/Franchise $ 1115616 Other Changes $ (25,000) Subtotal Baseline Changes: Proposed Baseline Budget for FY 2010 Capital Carryover $ 121,751 Proposed Capital Expenses $ 334,050 Subtotal Capital: Total Proposed Expense Budget FY 2010 $ 16,911,421 $ 1,116,161 $ 18,027,582 $ 1,117,070 $ 18,025,966 $ 455,801 $ 1854812767 1-7 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2009 Budgeted Resources $ 15,370,000 Less Use of Prior Year Reserves $ (21420,000) Net Operating Revenues for FY 2009 Changes in Revenue Car Rental Taxes $ (11050,000) Interest Income $ (100,000) Subtotal: Proposed FY 2010 Operating Revenues FY 2009 Budgeted Expenses $ 11,847,962 Less Capital Expenses from Reserves $ (21420,000) Net Operating Expenses for FY 2009 Changes in Expenses DFW Rebate $ (700,000) Transfer to General Fund $ 14,980 Transfer to Debt $ (21793) Subtotal Baseline Changes: Proposed Baseline Budget for FY 2010 Capital Carryover $ Proposed Capital Expenses $ 11327,938 Subtotal Capital: Total Proposed Expense Budget FY 2010 $ 12,950,000 $ (1,150,000) $ 11,800,000 $ 9,427,962 $ (687,813) $ 8,740,149 $ 1,327,938 $ 103068,087 1-8 Fund Balance Summary Estimated FY08=09 and Budgeted FY09=10 General and Internal Service Funds Risk Mgmt & General Insurance & Workers Equip. Benefits Comp Replace Beginning Balance, FY09 $81717,964 $39523,091 $13078,099 $2,0139302 (per audit, FYE 2008) FY09 Estimated Revenues 29,195,501 41446,913 768,697 787,187 Total Available: 371913,465 71970,004 11846,796 21800,489 FY09 Estimated Expenses (29,197,506) (41347,762) (773,735) (560)850) Capital Expenses (1,520,607) 250 000 0 0 Total Projected Expenses: (30,718,113) (41597,762) (773,735) (560,850)1 Estimated Ending Balance, FYOf 7,195,352 3,372,242 1,073,061 2,239,639 FY10 Budgeted Revenues 29,923,551 4,986,730 829,430 813,925 Total Available: 37,118,903 81358,972 1,902,491 3,0532564 FY10 Budgeted Expenses (29,858,643) (4,973,746) (827,582) (868,790) Capital Expenses kf13 767 0 0 0 Total Projected Expenses: (30,572,410) (49973,746) (827,582) 868 790 Projected Ending Balance, FY10 6,546,493 3,385,226 1,074,909 2,184,774 Less: Designated Reserve (206,125) 0 0 0 Adjusted Ending Balance 6,3401368 3,3851226 11074,909 25184,774 Recommended Reserve Levels per Fiscal Polic 4,908,270 2,044,746 600,000 2,184,774 Available for Supplemental: 642908 12,984 11848 (549865) Available for Capital: 1,367,190 1,327,496 473,061 54,865 Total Available 13432,098 1,340,480 474,909 0 1-9 Fund Balance Summary Estimated FY08-09 and Budgeted FY09-10 Special Revenue Funds Hotel/ Juvenile Half Cent Crime Police Public Motel Case Fund Sales Tax Control Drug Safety Fund Grants Car Rental FY09 Estimated Revenues 256,500 55,000 3,381.022 1,610,317 16,616 92.351 11,875,000 Total Available: 511,125 55,000 4,480,481 210813567 351,758 1661532 15,358,051 FY09 Estimated Expenses (254,925) (53,673) (3,034,301) (1,674,628) (5,000) (92,351) (8,727,962) Capital Expenses (23,146) 0 (688,235) (57,000) 0 0 (2,420,000) Total Projected Expenses: (278,071) (53,673) (3,722,536) (1.731,628) (5,000) (92,351) (11,147,962) Estimated Ending Balance, FY09 233,054 11327 757,946 3492939 3463768 743181 41210,089 FY10 Budgeted Revenues 376.500 75.000 3,497,764 1,722,065 4 000 92,351 11,800,000 Total Available: 609,554 76,327 4,255,709 2,072,004 350,758 166,532 16,010,089 FY10 Budgeted Expenses (363,900) (55,611) (3,350,635) (1,719,913) (3,000)(8,740,149) Capital Expenses 21 854 0 146 320 50 000 0 0 0 Total Projected Expenses: (385,754) (55,611) (3,496,955) (1,769,913) (3,000) 92 351 (8,740,149) Projected Ending Balance, FY10 223,800 20,716 758,754 302,091 347,758 74,181 7,269,940 Less: Designated Reserve 77 669 0 0 0 0 0 0 Adjusted Ending Balance 146,131 20,716 758,754 302,091 347,758 74,181 7,269,940 Recommended Reserve Levels er Fiscal Polic 59,819 0 500,000 282,725 N/A 0 2.000,000 Available for Supplemental: 121600 19,389 147,129 2,152 13000 0 3,0593851 Available for Capital: 73.712 1� 111,625 17,214 346,758 74,181 2,210,089 Total Available 86,312 20,716 258,754 19,366 347,758 74,181 5/2699940 Fund Balance Summary Estimated FY08=09 and Budgeted FY09=10 Enterprise Funds Water & Service Drainage Recreation Wastewater Center System Utility Classes Arbor Daze Texas Star Texas Star Golf Sports Complex FY09 Estimated Revenues 16.581.105 1.193,956 691.000 386.650 49.563 3.812.735 1.436.423 Total Available: 20t620,534 11356,714 130973923 708,035 851633 41186,428 11742,533 FY09 Estimated Expenses (15,985,807) (1,141,456) (610,755) (381,174) (56,261) (3,780,551) (1,423,775) Capital Expenses 10 251 0 (200,000) 0 0 60 900 (39,206) Total Projected Expenses: (15,996,058) (1,141,456) 81S 0.755) (381,174) (56,261) (3,841,451) (1,462,981) Estimated Ending Balance, FYO; 4,624,476 215,258 287,168 326,861 29,372 344,977 279,552 FY10 Budgeted Revenues 18,027,582 1,129,145 694,000 380,400 74,500 4,322*970 1A09.216 Total Available: 22,652,058 13344,403 981,168 707,261 103,872 41667,947 12688,768 FY10 Budgeted Expenses (18,025,966) (1,129,145) (630,166) (366,894) (69,250) (4,274,008) (1,407,661) Capital Expenses 121 751 0 0 0 0 0 0 Total Projected Expenses: (18147,717) (1,129,146) (630,166) (366,894) 69 250 (4,274,008) (1,407,661) Projected Ending Balance, FY10 Less: Designated Reserve Adjusted Ending Balance 4,504,341 0 43504,341 215,258 0 2153258 351,002 0 351,002 340,367 0 340,367 34,622 0 34,622 393,939 0 393,939 281,107 0 281,107 Recommended Reserve Levels per Fiscal Policy.* 3.703.966 0 129,486 75.389 0 878.221 289,245 Available for Supplemental: 13616 0 632834 13,506 5,250 482962 13555 Available for Capital: 798,759 215.258 157,682 251.472 29.372 533 244 9( •6931 Total Available 800,375 216,258 221,516 264,978 34,622 (4849282) (81138) Fund Balance Summary Estimated FY08=09 and Budgeted FY09-10 Debt Service Funds G.O.Debt Stars Center Half Cent Water & Texas Star Texas Star Service Debt Sales Tax Wastewater Sports Complex Golf Course Debt Debt Debt Debt Beginning Balance, FY09 $860,385 $168,119 $24,607 $3,884 $2,064 ($23,646) (per audit, FYE 2008) FY09 Estimated Revenues 3,328,468 979,415 931,987 429,735 159,413 706,759 Total Available: 41188,853 11147,534 9561594 4331619 1613477 683,113 FY09 Estimated Expenses (31396,467) (9773013) (9313987) (429,735) (15%413) (683,113) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,396,467) (977,013) (931,987) (429,735) 15( 9,413) (683,113) Estimated Ending Balance, FY09 792,386 170,521 24,607 3,884 21064 0 FY10 Budgeted Revenues 2,998.949 978.579 928.938 430,552 161,081 684.913 TotalAvailable: 3,791,335 1,149,100 953,545 4341436 163114Q 684,913 FY10 Budgeted Expenses (31396,958) (975,888) (928,938) (430,552) (161,081) (684,913) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,396,958) (975,888) (928,938) (430,552) (161,081) (684,913) Projected Ending Balance, FY10 394,377 1733212 24,607 3,884 2064, 0 Less: DesiM I81 241 0 0 16( 1.0811 Lout 244 Adjusted Ending Balance 394,377 91,971 24,607 31884 (159,017) (607,244) Recommended Reserve Levels per Fiscal Polic 283,080 0 0 0 0 0 Available for Supplemental: (398,009) 2,691 0 0 0 0 Available for Capital: 609,306 89,280 24,607 3,884 159 017 (607,244) Total Available 111,297 91,971 24,607 3,884 (159,017) (607,244) Where Does The Money Come From? By Fund Budget FY08-09 Proposed FY09-10 Use of Excess Use of Excess Fund Revenue Reserves Revenue Reserves General $30,753,309 $2,0281848 $ 299923,551 $ 713,767 Hotel/Motel $ 308,750 $ 45,000 $ 376,500 $ 21,854 Juvenile Case $ 55,000 $ $ 75,000 $ EDC $ 31929,500 $ 7463842 $ 31497,764 $ 146,320 CCPD $ 11807,500 $ 67,000 $ 1/7223065 $ 50,000 Police Drug Fund $ 83000 $ $ 41000 $ Public Safety Grants $ 923351 $ $ 92,351 $ Car Rental $ 12,9503000 $ 23420,000 $ 11,800,000 $ Water & Wastewater $ 16,911,421 $ 1210751 $ 18,027,582 $ 121,751 Service Center $ 19193,956 $ 1500000 $ 11129,145 $ Drainage Utility $ 698,500 $ 2003000 $ 694,000 $ Recreation Classes $ 386,650 $ $ 380,400 $ Arbor Daze $ 603500 $ $ 74,500 $ Golf $ 31812,735 $ 60,900 $ 41322,970 $ Texas Star Sports Complex $ 11436,423 $ 40,000 $ 19409,216 $ Equip. Replacement $ 8209687 $ $ 8133925 $ 54,855 Insurance $ 4,446,913 $ $ 41986,730 $ Risk/WC $ 773,697 $ $ 829,430 $ G.O. Debt $ 31360,468 $ 125,000 $ 219989949 $ 4509000 Star Center Debt $ 9843915 $ $ 978,579 $ EDC Debt $ 931,987 $ $ 928,938 $ Water & Wastewater Debt $ 429,735 $ $ 430,552 $ TSSC Debt $ 169,413 $ $ 1619081 $ Golf Course Debt $ 7580113 $ $ 6843913 $ EDC Debt Reserve $ 289500 $ $ 21500 $ TOTAL $ 87,0993023 $ 61005,341 $ 863344,641 $ 11558,547 F T UUml U Where Does The Money Go? By Fund **Other Budaet FY08-09 Operating Capital Fund Expenses Expenses General $ 30,747,615 $ 21028,848 Hotel/Motel $ 254,925 $ 45,000 Juvenile Case $ 53,673 $ EDC $ 31277,666 $ 746,842 CCPD $ 11805,273 $ 67,000 Police Drug Fund $ 51000 $ Public Safety Grants $ 92,351 $ Car Rental $ 9,427,962 $ 21420,000 Water & Wastewater $ 169908,896 $ 121,751 Service Center $ 13193,956 $ 150,000 Drainage Utility $ 6689755 $ 200,000 Recreation Classes $ 381,174 $ - Arbor Daze $ 60,250 $ Golf $ 31807,905 $ 60,900 Texas Star Sports Complex $ 13424,176 $ 40,000 Equip. Replacement $ 560,850 $ - Insurance $ 41347,762 $ Risk/WC $ 772,071 $ G.O. Debt $ 31398,467 $ Star Center Debt $ 977,013 $ EDC Debt $ 931,987 $ Water & Wastewater Debt $ 429,735 $ TSSC Debt $ 1593413 $ Golf Course Debt $ 683,113 $ EDC Debt Reserve $ 287500 $ TOTAL $ 823398,486 $ 5,880,341 General 36 0 Proposed FY09-10 Operating Capital Expenses Expenses $ 2938589643 $ 713,767 $ 363,900 $ 21,854 $ 55,611 $ - $ 31350,635 $ 146,320 $ 1/7193913 $ 50,000 $ 3,000 $ $ 92,351 $ $ 83740,149 $ $ 18,025,966 $ 1213751 $ 111290145 $ $ 630,166 $ $ 366,894 $ $ 69,250 $ $ 4,2743008 $ $ 11407,661 $ $ 8683790 $ $ 4/9735746 $ $ 827,582 $ $ 3,396,958 $ $ 975,888 $ $ 9289938 $ $ 430,552 $ $ 161,081 $ $ 684,913 $ $ 2,500 $ $ 837338,240 $ 11053/692 General Fund Revenues Property Taxes 32% 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 6% �% Fines &Fees 14% Actual FY 08 $81679,349 $73,082 $77,988 $71221,227 $11805,307 $84,653 $11631, 620 $372,531 $423,715 $150,261 $12,189 $433,265 $792,920 $16,481 21958,729 $48,553 $828,223 $452,031 $58,650 $24,990 $37,494 $69,635 $89,058 $52,605 $455,024 $488,038 $82,204 $70,819 $263,677 $46,150 $260,025 $24,154 1,557,575 $2956423221 $295642,221 Budget FY 09* $9,400,773 $125,000 $85,000 $71730,000 $1,932,500 $85,000 $11650,000 $400,000 $415,000 $169,750 $13,750 $330,000 $845,571 $15,000 $31036,000 $46, 500 $750,000 $250,000 $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 $1,610,591 $3057535309 $2,028,848 $32,782,157 & Uses Taxes 29% Licenses/Permits 3% Franchise Fees 14% Estimated FY 09 $9,376,929 $77,600 $82,733 $61721,045 $1,680,261 $73,000 $1,664,000 $431,565 $411,040 $168,500 $13,100 500,000 $829,055 $15,000 $21876,811 $49,100 $820,000 $250,000 $50,000 $31,000 $46,200 $70,000 $91,500 $44,100 $300, 000 $175, 000 $69,013 $75,917 $267,957 $50,000 $2685000 $23,000 1594,075 $291195,501 $1,520,607 $30,7164108 Proposed F(10 $9,325,488 $78,000 $81,000 $6,980,526 $1,745,132 $82,000 $1,661,143 $431,565 $415,000 $175,000 $13,500 $500,000 $901,379 $15,000 $2,971,200 $48,350 $850,000 $250,000 $55,300 $31,000 $39,000 $70,000 $200,330 $53,435 $400,000 $142,500 $45,950 $75,917 $267,957 $45,500 $268,000 $23,000 681,379 $29,923,551 713,767 $30,637,318 $ Diff FY09* to F(10 ($751285) ($471000) ($4,000) ($7491474) ($187,368) ($31000) $111143 $311565 $0 $5,250 ($250) $1701000 $551808 $0 ($641800) $1,850 $1001000 $0 $300 ($2,500) $4,000 $0 $1091330 ($81065) ($1001000) ($157,500) $950 $0 $0 $5,500 $3,000 $0 $70,788 ($82997581 $1,315,081) $2.144.8391 Diff. FY09* to FY10 -1% -38% -5% -10% -10% -4% 1% 8% 0% 3% -2% 52% 7% 0% -2% 4% 13% 0% 1% -7% 11% 0% 120% -13% -20% -53% 2% 0% 0% 14% 1% 0% 4% -3% -65% -7% 1-15 General Fund Expenditures Non -Depart FY09-10 Development 4% 13% Finance 4% Public Works 5% Community Srvc. Fire 7% 24% Capital 2% Admin. 9% Police 32% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY09* FY09* Expenditures FY 08 FY 09* FY 09 FY 10 to FY10 to FY10 City Council $32,138 $49,375 $48,875 $51,375 $2,000 4% Administration $294,478 $310,130 $2999230 $346,538 $36,408 12% City Secretary $305,887 $333,882 $330,982 $346,777 $12,895 4% Communications/Marketing $15,817 $17,273 $129168 $12,773 ($4,500) -26% Information Services $246,587 $313,064 $267,764 $261,989 ($51,075) -16% Personnel $276,266 $339,193 $308,046 $316,828 ($22,365) -7% Facility Maintenance $846,285 $819,255 $770,255 $757,993 ($61,262) -7% Library $748,754 $684,304 $691,451 $675,632 $8,672 -1% Total - Admin. $2,766,212 $2,866,476 $2,728,771 $2,769,905 ($969571) -3% Finance/Budget $224,939 $245,602 $237,767 $188,960 ($56,642) -23% Municipal Court $683,663 $732,766 $711,312 $663,142 ($699624) -10% Accounting $284,535 $314,826 $306,051 $266,321 ($48,505) -15% Purchasing $70,720 $77,201 $72,961 $76,469 $732 -1% Total - Finance $1,263,857 $1,370,395 $1,3283091 $1,1943892 ($175,503) A3% Police Administration $376,706 $652,832 $646,182 $595,942 ($56,890) -9% Police Patrol $4,439,817 $4,367,416 $4,367,416 $4,569,164 $201,748 5% Police CID $1,416,832 $1,486,192 $1,484,692 $1,525,576 $39,384 3% Police Service $1,6109799 $1,872,655 $1,868,855 $1,825,392 ($47,263) -3% Police Detention $1,148,895 $1,312,407 $1,3099907 $1,2615564 ($50,843) 4% Emerqencv Management $11,482 $28,040 $26,420 $26,420 $1,620 -6% Total -Police $9,0041531 $%719,542 $91703,472 $9,804,058 $84,516 1% Fire Marshal/Education $427,471 $4565126 $456,126 $467,719 $11,593 3% Fire Administration $331,781 $440,842 $440,842 $310,599 ($130,243) -30% EMS/Suppression $6,176,353 $6,497,348 $6,479,348 $6,6281487 $131,139 2% Total -Fire $61935,605 $7,394,316 $7,376,316 $7,406,805 $12,489 0% Planning & Development $333,765 $352,988 $335,772 $404,025 $51,037 14% Inspection Services $530,732 $575,154 $551,444 $555,174 ($19,980) -3% Environmental Health $1279093 $136,832 $132,478 $130,761 $61071 -4% Total -Development $991,589 $15064,974 $1,019,694 $13089,960 $24,986 2% Leisure Services $621,400 $640,484 $627,984 $580,183 ($60,301) -9% Parks $1,397,687 $1,467,613 $1,4439343 $1,310,412 ($157,201) A1% Swimming Pools $90,612 $105,940 $103,940 $104,092 ($1,848) -2% Projects/Special Events $85,419 $117,752 $111,037 $107,664 ($10,088) -9% Recreation Admin. $62,909 $70t224 $67,674 $67,181 $3,043 -4% Total -Community Services $2125%027 $2,402,013 $23353,978 $2,16%532 ($232,481) A0% Street Maintenance $9439171 $1,054,457 $926,457 $1,016,379 ($38,078) 4% Animal Control $260,519 $273,125 $259,525 $261,679 ($11,446) 4% City Engineer $108,845 $164,064 $147,064 $107,482 $561582 -34% Total - Public Works $1,3121535 $1,491,646 $1,3331046 $1,385,540 ($106,106) -7% Legal Services $128,710 $105,000 $105,000 $105,000 $0 0% Non -Departmental $4,120,229 $49311,253 $3,227,138 $3,910,951 ($400,302) -9% Betterment $20,382 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $4,269,321 $41438,253 $3,3541138 $4,037,951 ($400,302) -9% Total Operating Expenses $28,801,677 $30,7473615 $29,197,506 $29,858,643 ($8881972) -3% Capital Expenses $3,110t021 $2,028,848 $1,520,607 $713,767 $1,315,081 -65% Total Expenses $31,911,698 $32,776,463 $303718;113 $30,5723410 ($2,2041053) -7% 1-16 TAX RATE SCENARIOS As Computed from July, 2009 Certified Tax Roll Fiscal Year 2009-10 Fiscal Year Revenue at Revenue at Revenue at 2008-09 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0A70000 0,496152 0.470000 0,521768 Debt Tax Rate 0,118063 0.109209 OA09209 0,109209 M & O Tax Rate 0,351937 0,386943 0.360791 04412559 Assessed Valuation (a) $2,725,665,648 $2,646,370,793 $236463370,793 $23646,370,793 Total Debt $4,375,480 $4,372,846 $4,3721846 $4,372,846 Debt Paid by other Sources ($1,299,955) ($1,346,037) ($13346,037) ($1,346,037) Taxable Debt Service $3,075,525 $3,026,809 $33026,809 $3,026,809 Debt Revenue $3,075,526 $2,751,801 $23751,801 $2,751,801 Increase (Decrease) in Debt Revenue ($323,725) ($323,725) ($323,725) M&O Revenue - General Fund $9,400,773 $101035,148 $%325,488 $10,699,484 M&O Revenue - Capital Fund $00 ML0 $31,422 $0 Total M&O Revenue $9,400,773 $10,035,148 $91356,910 $10,699,484 Prior Year M&O Revenue $8,661,954 $9,400,773 $93400,773 $9,400,773 Increase (Decrease) in M&O Revenue $738,819 $634,374 ($43,863) $1,298,711 Total Increase in Tax Revenue $738,819 $310,649 ($3673588) $974,985 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 $259,344 ($2,646,370,793*.01*.9800/100 = (259,344). M&O =Maintenance and Operations Water & Wastewater Revenues FRecycling Y09=1 0 2°/a Wastewater 33% Water Penalties 60% 1% Interest 0% Sanitation Other(1) 1% 3% The above graph shows the sources of revenues in the Water &Wastewater 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 & Wastewater Actual Budget Estimated Proposed FY09* FY09* Revenues FY 08 FY 09* FY 09 FY 10 to FYI to FY10 Interest Income $201,714 $165,000 $100,000 $76,000 ($89,000) -54% Sanitation $136,942 $153,750 $155,000 $160,000 $6,250 4% Water Service $9,370,628 $10,107,740 $9,920,819 $10,828,945 $721,205 7% Wastewater Service $5,301,281 $5,640,931 $5,579,317 $5,874,137 $233,206 4% New Meters(l) $31,211 $25,000 $29,000 $30,000 $5,000 20% Reconnect Fees(i) $150,759 $125,000 $152,676 $153,000 $28,000 22% Inspection Fees(') $274,274 $100,000 $32,650 $50,000 ($50,000) -50% Miscellaneous(') $60,214 $30,000 $48,543 $281,500 $251,500 838% Penalties $249,593 $255,000 $275,000 $270,000 $15,000 6% Initiations/Transfer Fees(l) $30,450 $34,000 $26,100 $34,000 $0 0% Recycling Fees $235,948 $275,000 $262,000 $270,000 ($5,000) -2% Transfers(l) $1,257,565 $0 $0 $0 $0 0% TOTAL REVENUES $17,3003578 $16,911,421 $163581,105 $18,0271582 $1,1161161 7% Use of Excess Reserves $0 $121,751 $10,251 $121,751 $0 0% TOTAL RESOURCES $1733003578 $17,0331172 $%5911356 $18,1491333 $1,1169161 7% 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 Wastewater 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. Water & Wastewater Expenditures FTUU=lU Non -Depart. Wastewater Treatmei 16% Water Distribution 3% ince 'ublic Works 3% er Production 36% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. $ Diff %Diff. Water & Wastewater Actual Budget Estimated Proposed FY09* FY09* Expenditures FY 08 FY 09* FY 09 FY 10 to FYI to FY10 Water Office $396,019 $381,836 $378,386 $415,914 $34,078 9% GIS $406,966 $466,064 $434,164 $429,079 $36,985 -8% Total -Finance $802,985 $847,900 $812,550 $844,993 ($21907) 0% City Engineer $414,366 $559,417 $545,917 $439,148 ($120,269) -21% Water Production $6,241,363 $6,086,123 $5,279,780 $61480,161 $394,038 6% Water Distribution $614,249 $645,814 $643,314 $656,409 $10,595 2% Wastewater Treatment $2,210,323 $2,559,939 $2,617,285 $2,871,482 $311,543 12% Meter Reading $49,275 $52,883 $52,883 $52,563 $320 -1% Total -Public Works $93529,575 $91904,176 $9,139,179 $10349%763 $5952587 6% Recycling $114,593 $95,380 $84,030 $41,300 ($541080) -57% Legal Services $62,695 $75,000 $75,000 $75,000 $0 0% Non -Departmental $6,0071312 $5,9861440 $5,875,048 $6,5641910 $578,470 10% Total -Non Departmental $63184,600 $621563820 $6,0349078 $6,6813210 $524,390 9% Total Operating Expenses $161517,160 $162908,896 $15,9851807 $181025,966 $1,1179070 7% Capital Expenses $191,167 $121,751 $10,251 $121,751 $0 0% Total Expenses $16,7081327 $17,030,647 $151996,058 $1831473717 $1,1173070 7% 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 wastewater utility system. WATER RATE IMPACT Current Rates � Water Current Rates: $7.25 + $3.11/1000 gals. No. of Accounts approximately 24,592 Est. Volume: 2,644,690* Impact of Water Rate Increase Impact of 5� Increase: To City: Additional revenues generated = $132,235 annually (50 x 2,644,690)* To Citizen: 450 / month or $5.40 / year Impact of 15� Increase: To City: Additional revenues generated _ $396,704 annually (150 x 2,644,690)* To Citizen: $1.35 / month or $16.20 / year Impact of 10� Increase: To City: Additional revenues generated _ $264,469 annually (100 x 2,644,690)* To Citizen: 900 / month or $10.80 / year Impact of 20� Increase: To City: Additional revenues generated _ $528,938 annually (200 x 2,644,690)* To Citizen: $1.80 / month or $21.60 / year *Based on five-year average gallons of water billed (in 000's): WASTEWATER RATE IMPACT Current Rates Wastewater Current Rates: $5.50 + 90% of metered water usage up to 12,000 gals. @ $2.43/1000 gals No. of Accounts approximately 24,119 Est. Volume: 1,692,602* Impact of Wastewater Rate Increase Impact of 5� Increase: To City: Additional revenues generated = $84,630 annually (50 x 1,692,602*) To Citizen: 290 / month or $3.51 / year Impact of 15� Increase: To City: Additional revenues generated _ $253,890 annually (150 x 1,692,602*) To Citizen: 880 / month or $10.53 / year Impact of 10� Increase: To City: Additional revenues generated = $169,260 annually (100 x 1,692,602*) To Citizen: 590 / month or $7.02 / year Impact of 20� Increase: To City: Additional revenues generated _ $338,520 annually (200 x 1,692,602*) To Citizen: $1.17 / month or $14.04 / year * Based on five-year average gallons of wastewater billed (in 000's): General Fund General Fund Revenues General Fund Revenue Assumptions General Fund Multi -Year Analysis General Fund Expenditures Property Taxes, Proposed Fund Distribution Property Tax Revenues General Sales Tax, Summary of Revenues Additional Sales Tax, Summary of Revenues Gross Receipts, Summary of Revenues Municipal Court, Revenues Municipal Court, Case Volume Analysis Development Revenue Summary Intermedix Ambulance Revenue Betterment Fund Contributions &Expenditures F T UUM10 General Fund Revenues Property Taxes 32% Miscellaneous 2% Transfers 6% �% Fines &Fees 14% Sates &Uses Taxes 29% $ Diff %Diff. General Fund Actual Budget Estimated Proposed FY09* FY09* Revenues FY 08 FY 09* FY 09 FY 10 to FY10 to FYI Property Taxes $8,679,349 $9,400,773 $9,376,929 $9,325,488 ($75,285) -1 % Prior Year Taxes $73,082 $125,000 $77,600 $78,000 ($47,000) -38% Penalties & Interest $77,988 $85,000 $82,733 $81,000 ($4,000) -5% Sales Tax $7,221,227 $71730,000 $6,721,045 $6,980,526 ($7491474) -10% Additional Sales Tax $1,805,307 $1,932,500 $1,680,261 $1,745,132 ($187,368) -10% Mixed Drink Tax $84,653 $85,000 $73,000 $82,000 ($3,000) -4% TXU Electric $1,631,620 $1,650,000 $1,664,000 $1,661,143 $11,143 1% TXU Gas $372,531 $400,000 $431,565 $431,565 $31,565 8% Telephone Franchise $423,715 $415,000 $411,040 $415,000 $0 0% Sanitation Service $150,261 $169,750 $1681500 $175,000 $5,250 3% Recycling Franchise Fee $12,189 $131750 $131100 $13,500 ($250) -2% Cable Franchise Fee $433,265 $330,000 $500,000 $500,000 $170,000 52% W&S Franchise Tax $792,920 $845,571 $829,055 $901,379 $551808 7% Swimming Pools $16,481 $15,000 $15,000 $15,000 $0 0% Municipal Court $219581729 $3,036,000 $21876,811 $2,971,200 ($64,800) -2% Library Fees $48,553 $46,500 $49,100 $48,350 $1,850 4% Ambulance Fees $828,223 $750,000 $820,000 $8503000 $1005000 13% Jail Revenue $452,031 $250,000 $250,000 $250,000 $0 0% Contractor Regulatory License $58,650 $55,000 $50,000 $55,300 $300 1 % Other Permits $24,990 $33,500 $31,000 $31,000 ($2,500) -7% Fire Permits $373494 $35,000 $461200 $39,000 $4,000 11% Health Permits $69,635 $70,000 $70,000 $70,000 $0 0% Minimum Housing $89,058 $91,000 $91,500 $200,330 $109,330 120% Misc. Permits and Fees $52,605 $61,500 $44,100 $53,435 ($8,065) -13% Building Permits $4551024 $500,000 $300,000 $400,000 ($100,000) -20% Interest Income $488,038 $300,000 $175,000 $142,500 ($1575500) -53% Miscellaneous $82,204 $451000 $69,013 $45,950 $950 2% Auto Theft Task Force Grant $70,819 $75,917 $75,917 $75,917 $0 0% School Resource Officers $263,677 $267,957 $267,957 $267,957 $0 0% Alarm Revenue $46,150 $40,000 $50,000 $45,500 $5,500 14% Tower Lease $260,025 $265,000 $268,000 $268,000 $3,000 1 % Betterment Contributions $24,154 $23,000 $23,000 $23,000 $0 0% Transfers $1,557,575 $1,610,591 $11594,075 $1,681,379 $70,788 4% TOTAL REVENUES $29,642,221 $303753,309 $29,1953501 $293923,551 ($829,758) -3% Use of Excess Reserves $0 $2,028,848 $1,520w6O7 $713,767 $1,315,081 -65% TOTAL RESOURCES $29,642,221 $32,7829157 $303716,108 $30,6373318 ($2,1443839) -7% 2-1 General Fund FY 10 Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on a proposed tax rate of .47000, Prior Year Taxes Projected to remain flat with FY09 estimates. Penalties & Interest Projections based on a 3-year average. Sales Tax Projections based on current year actual collections with a projected recovery in the second half of the fiscal year. Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projections based on a 3-year average. Electric Franchise Projections based on a 3-year average. Gas Franchise Projected to remain flat with FY09 estimates. Telephone Access Line Fees Projections based on a 3-year average. Sanitation Services Franchise Based on 5% of estimated monthly billings plus average monthly collections from direct billings. Recycling Franchise Based on 5% of estimated monthly billings. Cable Franchise Projected to remain flat with FY09 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Swimming Pools Projected to remain flat with FY09 estimates. Municipal Court Projections based on a 3-year average. Library Fees Projections based on a 3-year average. Ambulance Fees Projected to remain flat with FY09 estimates. Jail Revenue Projected to remain flat with FY09 estimates. Contractors Regulatory License Projections based on a 5-year average. Other Permits Projected to remain flat with FY09 estimates. Fire Permits Projections based on a 5-year average. Health Permits Projections based on a 5-year average. Minimum Housing Projections based on new rate structure. Miscellaneous Permits and Fees Projections based on a 5-year average. Building Permits Projections based on a 3-year average. Food Handlers License Projections based on a 5-year average. Interest Income Based on average rate of return of 1.5%. Miscellaneous Projected to remain flat with FY09 estimates Police Program Reimbursements Based on assigned officers' current salary. School Police Reimbursements Based on current contract of four patrol officers. Alarm Revenue Projections based on a 3-year average. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY09 estimates Transfers Based on 5% of water & drainage revenue. 2-2 General Fund Multi -Year Analysis $30,000,000 $25,000,000 - - $20,000,000 c Vl $15,000,000 a> a� $10,000,000 $53000,000 $0 FY2006 FY2007 FY2008 FY2009 FY2010 e property Taxes a Franchise Fees ❑ Sales & Use Taxes ❑ Fines & Fees ❑ Licenses & Permits ■ Interest Income ■ Int'gov'Urrans./Misc. REVENUE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED % DIFF FY09 SOURCE FY2006 FY2007 FY2008 FY2009 FY2010 TO FYI Property Taxes $7,857,035 $81730,836 $8,830,419 $9,537,262 $9,484,488 -0.6% Franchise Fees $411161704 $3,619,955 $3,816,501 $4,017,260 $4,0975587 2.0% Sales & Use Taxes $7,835,258 $8,906,370 $9,111,187 $8,474,306 $8,807,658 3.9% Fines & Fees $4,071,531 $4,355,143 $4,304,017 $41010,911 $4,1345550 3.1% Licenses & Permits $858,029 $826,247 $787,456 $632,800 $849,065 34.2% Interest Income $416,206 $628,960 $488,038 $175,000 $142,500 -18.6% Int'gov't./Trans./Misc. $2,470,632 $2,204,320 $2,304,602 $2,347,962 $2,407,703 2.5% TOTAL REVENUES $27,625,395 $29,271,831 $29,642,220 $29,1953501 $29,923,551 2.5% PercentageRevenue Source w of General Fund Revenues Average Property Taxes 28% 30% 30% 33% 32% 30.48% Franchise Fees 15% 12% 13% 14% 14% 13.52% Sales & Use Taxes 28% 30% 31% 29% 29% 29,60% Fines & Fees 15% 15% 15% 14% 14% 14,34% Licenses & Permits 3% 3% 3% 2% 3% 2.72% Interest Income 2% 2% 2% 1% 0% 1,28% Int'govern./Misc. 9% 8% 8% 8% 8% 8,07% TOTAL 100,00% 100000% 100,00% 100,00% 100,00% 100400% 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. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore 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 30.48% of the total. The sales tax trend is the second highest source on average at 29,60% and fines third at 14,34%. Franchise Fees make up approximately 13.52% of total revenues with other sources varying from 1 % to 8%. 2-3 General 24 Fund Expenditures Non -Depart FY09-10 Development 4% 13% Finance 4% Public Works 5% Community Srvc. Fire 7% 24% Capital 2% Admin. 9% Police 32% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY09* FY09* Expenditures FY 08 FY 09* FY 09 FY 10 to FY10 to FY10 City Council $32,138 $49,375 $48,875 $51,375 $2,000 4% Administration $294,478 $310,130 $299*230 $346,538 $36,408 12% City Secretary $305,887 $333,882 $330,982 $346,777 $12,895 4% Communications/Marketing $15,817 $17,273 $12,168 $12,773 ($4,500) -26% Information Services $246,587 $313,064 $267,764 $261,989 ($51,075) -16% Personnel $276,266 $339,193 $308,046 $316,828 ($22,365) -7% Facility Maintenance $846,285 $819,255 $770,255 $757,993 ($61,262) -7% Library $748,754 $684,304 $691,451 $675,632 $8,672 -1% Total Admin. $2,766,212 $2,866,476 $2,7283771 $2,769,905 ($96,571) -3% Finance/Budget $224,939 $245,602 $237,767 $188,960 ($56,642) -23% Municipal Court $683,663 $732,766 $711,312 $663,142 ($69,624) -10% Accounting $284,535 $314,826 $306,051 $266,321 ($48,505) -15% Purchasing $70,720 $77,201 $72,961 $76,469 $732 -1% Total - Finance $13263,857 $1,370,395 $13328,091 $1,1943892 ($175,503) A3% Police Administration $376,706 $652,832 $646,182 $595,942 ($56,890) -9% Police Patrol $4,439,817 $4,367,416 $4,367,416 $4,569,164 $201,748 5% Police CID $1,416,832 $1,4862192 $1,484,692 $1,525,576 $39,384 3% Police Service $1,610,799 $1,872,655 $1,868,855 $1,825,392 ($47,263) -3% Police Detention $1,148,895 $1,312,407 $1,309,907 $1,261,564 ($50,843) -4% Emerqenev Management $11,482 $28,040 $26,420 $26,420 $1,620 -6% Total -Police $9,004,531 $9,719,542 $93703,472 $9,804,058 $84,516 1% Fire Marshal/Education $427,471 $456,126 $456,126 $467,719 $11,593 3% Fire Administration $331,781 $440,842 $440,842 $310,599 ($130,243) -30% EMS/Suppression $6,176,353 $6,497,348 $6,479,348 $6,628,487 $131,139 2% Total -Fire $6,935,606 $7,3943316 $7,376,316 $7,4063805 $12,489 0% Planning & Development $333,765 $352,988 $335,772 $404,025 $51,037 14% Inspection Services $530,732 $575,154 $551,444 $555,174 ($19,980) -3% Environmental Health $127,093 $136,832 $132,478 $130,761 $6,071 4% Total -Development $991,589 $19064,974 $1,0191694 $1,089,960 $24,986 2% Leisure Services $621,400 $640,484 $627,984 $580,183 ($60,301) -9% Parks $1,397,687 $1,467,613 $1,443,343 $1,310,412 ($157,201) -11% Swimming Pools $90,612 $105,940 $103,940 $104,092 ($1,848) -2% Projects/Special Events $85,419 $117,752 $111,037 $107,664 ($10,088) -9% Recreation Admin. $62,909 $70,224 $67,674 $67,181 $3,043 -4% Total -Community Services $2,258,027 $2,402,013 $2,353,978 $2,1699532 ($232,481) A0% Street Maintenance $943,171 $1,054,457 $926,457 $1,016,379 ($381078) -4% Animal Control $260,519 $273,125 $259,525 $261,679 ($11,446) -4% City Engineer $108,845 $164,064 $147,064 $107,482 $56,582 -34% Total - Public Works $1,312,535 $1,4911646 $1,333,046 $19385,540 ($106,106) 4% Legal Services $128,710 $105,000 $105,000 $105,000 $0 0% Non -Departmental $4,120,229 $4,311,253 $3,227,138 $3,910,951 ($400,302) -9% Betterment $20,382 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $4,269,321 $4,438,253 $3,3541138 $4,037,951 ($400$02) -9% Total Operating Expenses $28,801,677 $301747,615 $29,1973506 $2%858,643 ($888,972) -3% Ca ital Expenses $3,110,021 $2,028,848 $1,520,607 $713,767 $1,3151081 -65% Total Expenses $31,911,698 $32,776,463 $30,718,113 $30,5723410 ($2,204,053) -7% PROPERTY TAXES Estimated Revenues FY10 Operating &Maintenance Debt Service Adj. Net Taxable Value Assessed $2,646,370,793 $2,51917561400 Proposed Tax Rate per $100 Valuation 0,360791 0.109209 Estimated Tax Levy $93547,868 $21751,801 =st. Percent of Collection (O&M and I&S 98,00% 100,00% Estimated Collections $9,356,910 $207510801 Proposed Fund Distribution Additional Total $ 11,070,620 $ 31,422 $ 2,751,801 $ 13,8531843 Ten Year Breakdown of Tax Rate 0.600000 0.500000 o 0.400000 0 w 0.300000 -� `u a c d U 0.200000 0.100000 0.000000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 ■Interest&Sinking Funds aOperating Funds Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2001 0.336374 0.178380 0.514754 2002 0.311966 0.185288 0.497254 2003 0.298479 0.998775 0.497254 2004 0,309241 0,185759 0,495000 2005 0.331396 0,163604 0,495000 2006 0,340321 0,151456 0,491777 2007 0.343227 0,146273 0,489500 2008 0,340341 0,129659 0,470000 2009 .0,351937 0,118063 0,470000 2010 0,360791 0,109209 0,470000 From 2001 to 2010 the interest and sinking portion of the tax rate has decreased 39%, while the operating and maintenance portion of the tax rate has increased 7%. The tax rate ratio funding operations and interest and sinking has averaged 68% and 32%respectively, during the 10 year period. 2-5 Property Tax Revenues YTD Collection Review As of 06/30/09 Revenue FY 09 FY 08 Amount % Type Collections Collections Difference Difference Current Year $12,357,518 $11,547,056 $810,462 7.0% Prior Year $74,089 $102,830 ($28,741) =28.0% Penalty & Int. $861269 $73,559 $12,710 17.3% (Total 12,517,876 Notes: Collections include General & Debt Service Funds, Report Month October November December January February March April May June July August September 11.723 Property Tax Monthly Revenues Current Year Collections FY 09 Collections FY 08 Collections 794.431 Amount Difference Difference PY $231,567 $147,986 $83,581 56.5% $704,840 $7987133 ($933293) =11.7% $3,402,681 $1,866,052 $195369629 82.3% $49714,524 $6,1291719 ($1,415,195) -23.1% $2,761,039 $2,275,944 $485,095 21.3% $909207 $105,515 ($153308) =14.5% $84,409 $31,549 $529860 167.5% $19%501 $56,001 $143,500 256.2% $168,750 $136,157 $32,593 219% $313,037 $117,875 TOTAL YTD through June $12,357,518 $11,547,056 Note: Collections do not include Penalties or Interest me $�,000,000 d $6,000,000 _ $5,000,000 y $4,0005000 d $3,0001000 $2,000,000 Property Tax Monthly Revenues Current Year Collections OCT NOV DEC JAN FEB MAR APR MAY Comparison FY 08 to FY 09 $810,463 7.0%I ❑ FY 08 ❑ FY 09 JUN JUL AUG SEPT 2-6 City of Euless Summary of General Fund Sales Tax Mthly % Over/ 2005-06 % of 2006=07 % of 2007-08 % of 2008-09 % of Change FY09 (Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total (PY) Proj. Budget $7,730,000 Oct $402,349 $402,349 7% $528,551 $528,551 8% $601,660 $601,660 8% $5612592 $561,592a4091 66% $7,064,455 ($665,545) Nov $591,991 $994,340 17% $639,216 $1,167,767 17% $695,157 $1,296,817 18% $679,322 $1,240,91428% $7,156,206 ($573,794) Dec $425,716 $1,420,056 24% $468,489 $1,636,256 24% $548,027 $1,844,844 25% $587,438 $1,828,35219% E�l $7,466,368 ($263,632) Jan $430,840 $1,850,896 31% $473,883 $2,110,139 30% $572,630 $2,417,474 33% $487,312 $2,315,66490% $7,272,069 ($457,931) Feb $620,272 $2,471,167 41% $654,079 $2,7647218 40% $632,845 $3,050,319 42% $662,393 $2,978,05667% $77278,951 $451,049) Mar $403,942 $2,875,110 48% $498,682 $3,262,900 47% $515,007 $3,565,327 49% $519,415 $3,4971471 48,05% 0,86% $7,278,543 ($451,457) Aprr$494,479 $3,272,765 54% $536,250 $3,7997149 55% $516,784 $4,082,111 56% $451,393 $3,948,864 55,47% -12.65% $77118,436 ($611,564) May $3,925,402 65% $7052533 $4,504,682 65% $681,596 $4,763,707 65% $601,025 $4,549,889 65.25% -11.82% $67972,992 ($757,008) Jun $4,419,881 73% $5469239 $5,050,921 73% $590,760 $5,354,467 74% $484,944 $57034,833 73.25% -17.91% $6,873,257 ($856,743) l $4,914,602 82% $631,415 $5,682,337 82% $617,288 $5,971,755 82% $449,716 $5,484,549 82,05% -27.15% $6,684,235 ($1r045,765) Aug $5,549,140 92% $662,815 $6,345,151 92% $700,449 $6,672,204 92% Se , $6,026,252 100% $580:974 $619261126 100% $604,926 $7,2771130 100% AVG: $502,188 AVG: $577,177 AVG: $606,428 AVG: $5487455 HI: $652,637 HI: $705,533 HI: $700,449 HI: $679,322 LO: $397,655 LO: $468,489 LO: $515,007 LO: $449,716 $aoo,000 N $700,000 v $600,000 $500,000 $400,000 $3009000 $200,000 $100,000 $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ❑ 2005-06 ❑ 2006-07 ®2007-08 ■ 2008-09 N 00 Summaryf City o/4 of Euless Additional Sales Tax Mthly % 2005-06 a/a of 2006-07 % of 2007-08 % of 2008=09 % of Change FY09 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Total Pr. Yr. Proj. Budget $1 932,500 Oct $100 587 $100 587 7% $132 138 $132 138 8% $150 415 $150 415 8% $140 398 $140 398 7.95% -6.66% $1 766 114 $166 386 Nov $147 998 $248 585 17% $159 804 $291 942 17% $173 789 $324 204 18% $169 830 $310 228 17,34% -2.28% $1 789 051 $143 449 Dec $106 429 $355 014 24% $117 122 $409 064 24% $137 007 $461 211 25% $146 860 $457 088 24.49% 7,19% $1 f866 592 $65 908 Jan $107 710 $462 724 31% $118 471 $527 535 30% $143 158 $604 368 33% $121 828 $578 916 31,84% A4,90% $1 818 017 $114 483 Feb $155 068 $617 792 41% $163 520 $691 054 40% $158 211 $762 580 42% $165 598 $744 514 40,91% 4.67% $1 819 738 $112 762 Mar $100 986 $718 777 48% $124 670 $815 725 47% $128 752 $891 332 49% $129 854 $874 368 48005% 0.86% $1 819 636 $112 864 Apr $99 414 $818 191 54% $134 062 $949 787 55% $129 196 $1 020 528 56% $112 848 $987 216 55.47% -12.65% $1 779 609 $152 891 May $163 159 $981 350 65% $176 383 $1 126 171 65% $170 399 $1 190 927 65% $150 256 $1 137 472 65.25% -11.8207/0 $1 743 248 $189 252 Jun $123 620 $1 104 970 73% $136 560 $1 262 730 73% $147 690 $1 338 617 74% $121 236 $1 258 708 73.25% -17.91 % $1 718 314 $214 186 Jul $123 680 $1 228 650 82% $157 854 $1 420 584 82% $154 322 $1 492 939 82% $112 429 $1 371 137 82.05% -27.15% $1 671 059 261,441) Aug $158 635 $1 387 285 92% $165 704 $1 586 288 92% $175 112 $1 668 051 92% Se $119 278 $1 506 563 100% $145 244 $1 731 531 100% $151 232 $1 819 283 100% AVG: $125,547 AVG: $144,294 AVG: $151,607 AVG: $137,114 HI: $163,159 HI: $176,383 HI: $175,112 HI: $169,830 LO: $99,414 LO: $117,122 LO: $1282752 LO: $112,429 $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Additional Sales Tax Reven Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ❑ 2005-06 0.2006-07 of 2007-08 ■ 2008-09 City of Euless Gross Receipts Revenues 2006-07 Actual % of Total 2007-08 Actual % of Total 2008-09 Actual YTD through 6/30/09 % of Total Electric $ 11687,809 46.6% $ 11631,620 42.8% $ 1,3131211 45.3% Gas $ 338,087 9.3% $ 372,531 9.8% $ 3555186 12.3% Telephone $ 407,428 11.3% $ 423,715 11.1 % $ 2375379 8.2% Sanitation $ 143,526 4.0% $ 150,261 3.9% $ 125,189 4.3% Recycling $ 112281 0.3% $ 12,189 0.3% $ 9,895 0.3% Cable $ 313,754 8.7% $ 433,265 11.4% $ 291,221 10.1 % Water/WW Utility $ 718,070 19.8% $ 792,920 20.8% $ 563,646 19.50% Total Gross Receipt Taxes $ 31619,955 100.0% $ 3,8161501 100.0% $ 2,895,727 100.0% Water/WW Utility 19.84% Cable 0.31% I' Sanitation 3.96% Telephone 11.26% FY2007 Gas 9.34% Water/WW Utility 19.46% Cable 10.06% Recycling 0.34% Sanitation 4.32% Telephone 8.20% Electric 46.63% Water/WWI Utility 20.78% Cable 11.36%� Recycling 0.32% Sanitation 3.94% Telephone 11.10% FY2009 Gas 12.27% FY2008 Electr ic c 45.35% 9.76% Electric 2-9 N O Municipal Court Revenues FY 06=07 FY 07-08 FY 08-09 % of MONTHLY % % of MONTHLY % MONTHLY % FYE Budget Month MONTHLY Cumulative Total CHANGE PY MONTHLY Cumulative Total CHANGE PY MONTHLY Cumulative CHANGE PY PROJECTED VARIANCE $3,036,000 October $344,618 $344,618 10% 30.7% $362,634 $362,634 12% 5.2% $248,074 $2483074 -31.60/. $2,191,288 $8443712 November $204,139 $548,757 17% -8.1% $226,498 $589,132 20% 11.0% $175,8011 $423,875 -22.4% $2,325,852 $7103148 December $193,342 $742,099 22% 9.1% $18%760 $778,892 26% -1.9% $180,558 $604,433 4.8% $2,482,824 $553,176 January $294,752 $11036,851 31% -3.6% $271,185 $1,0507077 35% 8.0% $249,554 $853,988 -8.0% $2,5591246 $476,754 February $318,906 $1,355,758 41% 5.7% $364,702 $1,414,779 48% 14.4% $347,328 $1,201,316 4.8% $2,709,501 $326,499 March $335,637 $1,691,395 510/. 18.80A $226,176 $1,640,955 55% -32.6% $336,912 $1,538,228 49.0% $2,890,496 $145,504 April $321,939 $2,0131334 61% -5.0% $242,201 $1,8831156 64% 1 -24.8% $210,508 $1,748,736 -13.1% $2,813,249 $222,751 May $278,645 $2,291,979 69% 17.5% $232,841 $2,115,997 72% -16.4% $190,575 $1,939,311 -18.2% $2,758,850 $277,150 June $272,378 $2,564,357 77% 8.6% $2097584 $27325,581 79% -23.1% $237,781 $27177,092 13.5% $2,793,286 $242,714 July $277,552 $2,841,909 86% 11.0% $238,721 $2,564,302 87% -14.0% August $2901312 $3,132,221 94% 24.7% $199,103 $2,763,405 93% -31.4% September $186,061 $3,318,282 100% -2.5% $195,324 $2,958,729 100% 5.0% Total $3,318,282 0 $2,958,729 $2,177,092 MUNICIPAL COURT $4007000 Monthly Revenues $3507000 $300,000 c $250,000 $200,000 a $150,000 $100,000 $50,000 $0 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP c3 FY 06-07 0 FY 07=08 v FY 08-09 MONTH OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Total of Total 4,000 3,500 3,000 2,500 E 0 >2,000 d y R U 1,500 1,000 500 0 OCT NOV DEC JAN FY06-07 Ci1t r DFW Total 2,963 173 32136 21325 223 2,548 21980 212 31192 27957 218 32175 31395 233 31628 3,235 308 35543 31450 185 3,635 31243 198 3,441 21868 248 3,116 2,945 181 3,126 31099 239 3,338 3,063 155 3,218 Municipal Court Case Volume Analysis FY07-08 gi!Y DFW Total 25825 103 2,928 11769 63 1,832 27419 196 2,615 27540 143 21683 2,635 120 27755 2,632 117 27749 11949 113 21062 21737 166 21903 21583 194 21777 21516 108 21624 27088 99 27187 27308 128 2,436 FY08-09 Monthly % Change PriorYr City DFW Total 17980 154 27134 -27.12% 11537 103 17640 -10,48% 27102 154 21256 -13.73% 21674 90 21764 3.02% 21802 136 2,938 6.64% 2,613 211 21824 2,73% 21652 1431 21795 35.55% 21714 267 1 2,981 2.69% 3.310 1 310 1 7620 30.36% z 5� $�& 29 OQ1 3�5�1 2� 3�84 ate$ 23.93� 93.4% 6.6% 100.0% 1 94.9% 5.1% 100.0% 1 93.5% 6.5% 100.0% A� �f1F\A/Airnnrt f 1C'ity of Fii a55 FEB MAR APR MAY JUN JUL AUG SEP Comparison of FY08 to FY09 FY 06-07 % of Month MONTHLY YTD Total October November December January February March April May June July August September $67,121 $67,121 8% $53,109 $120,230 150% $61,661 $181,891 22% $51,464 $233,355 28% $102,063 $335,418 41% $106,068 $441,487 53% $51,106 $4927593 60% $73,980 $566,573 69% $617760 $628,333 76% $727229 $700,562 85% $56,608 $757,169 92% $69,078 $826,247 100% N Total 826 247 N $120,000 $100,000 $80,000 3 $60,000 N d $40,000 $20,000 m DEVELOPMENT REVENUE SUMMARY FY 07-08 % of MONTHLY YTD Total $ 67,306 $67,306 9% $57,575 $124,881 16% $39,170 $164,051 21% $73,850 $237,901 30% $78,121 $316,022 40% $62,513 $378,535 48% $63,043 $4417578 56% $50,689 $492,267 63% $78,480 $570,747 72% $65,558 $636,305 81 0/0 $40,823 $677,128 86% $110,324 $787,452 100% 787 452 MONTHLY YTD $44,165 $44,165 $93,269 $137,434 $83,253 $220,687 $55,412 $276,099 $58,166 $334,265 $62,649 $396,914 $55,738 $4527652 $28,584 $481,236 $61 T862 $543,098 FY 08-09 MONTHLY % FYE BUDGET CHANGEPY PROJECTED VARIANCE $846,000 -34.38% 62.00% 112,54% -24.97% -25.54% 0.22% -11.59% -43.61 % -21.17% $529845 , $903,868 $170303112 $944,667 $8287131 $782,069 $7822492 $734,231 $7312313 ($316155) , $57,868 $1841112 $98,667 ($17)869) ($637931) ($632508) ($111,769) ($1142687) October November December January February March April August September May June ❑ FY 06-07 ❑ FY 07-08 0 FY 08-09 July FY 08-09 MONTHLY % FYE BUDGET CHANGEPY PROJECTED VARIANCE $846,000 -34.38% 62.00% 112,54% -24.97% -25.54% 0.22% -11.59% -43.61 % -21.17% $529845 , $903,868 $170303112 $944,667 $8287131 $782,069 $7822492 $734,231 $7312313 ($316155) , $57,868 $1841112 $98,667 ($17)869) ($637931) ($632508) ($111,769) ($1142687) October November December January February March April August September May June ❑ FY 06-07 ❑ FY 07-08 0 FY 08-09 July $529845 , $903,868 $170303112 $944,667 $8287131 $782,069 $7822492 $734,231 $7312313 ($316155) , $57,868 $1841112 $98,667 ($17)869) ($637931) ($632508) ($111,769) ($1142687) October November December January February March April August September May June ❑ FY 06-07 ❑ FY 07-08 0 FY 08-09 July 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 IntermeaIX Ambulance Revenue MEDICARE MEDICAID INSURANCE PRIVATE PAY TOTAL $ 13,453 $ 4,836 $ 621835 $ 21339 $ 83,463 $ 13,299 $ 8,049 $ 55,005 $ 791 $ 77,143 $ 91068 $ 41197 $ 34,882 $ 214 $ 48,362 $ 10,649 $ 61268 $ 46,091 $ 210 $ 63,218 $ 10,483 $ 21217 $ 52,301 $ 11492 $ 66,492 $ 13,546 $ 31943 $ 39,423 $ 350 $ 57,262 $ 10,855 $ 51219 $ 59,346 $ 893 $ 76,313 $ 13,695 $ 41088 $ 44,595 $ 21947 $ 65,326 $ 12,396 $ 21189 $ 54,340 $ 11704 $ 70,629 $ 12,885 $ 61536 $ 50,546 $ 1,639 $ 71,607 $ 12,695 $ 11878 $ 43,368 $ 51871 $ 63,812 $ 13,479 $ 41766 $ 63,047 $ 21335 $ 74,095 $ 817,722 MEDICARE MEDICAID INSURANCE PRIVATE PAY TOTAL $ 11,447 $ 5,871 $ 64,600 $ 2,926 $ 84,845 $ 12,594 $ 6,243 $ 39,720 $ 41774 $ 63,330 $ 21,845 $ 41690 $ 49,110 $ 31130 $ 78,774 $ 11,442 $ 41653 $ 41,860 $ 51610 $ 637566 $ 12,558 $ 61978 $ 36,707 $ 11479 $ 572722 $ 81990 $ 61781 $ 64,963 $ 31127 $ 83,860 $ 14,849 $ 41898 $ 38,814 $ 61243 $ 64,804 $ 155158 $ 51601 $ 44,126 $ 61012 $ 70,897 $ 19,106 $ 51541 $ 62,533 $ 372 $ 86,808 BETTERMENT FUND Contributions 2005 2006 2007 2008 2009 YTD* Total Customers 241076 241504 241410 241717 241572 Average # of Monthly 31529 31596 31884 41026 31975 Contributors of Monthly Contributors 14,66% 14,67% 15,91 % 16,29% 16,18% Total $ Contributed $21,174 $211574 $23,301 $24,154 $17,889 Expenditures 2005 2006 2007 2008 2009 YTD" 1+1=2 Program 5,978 5,722 6,246 7,332 1,364 Christmas Festival 61328 61684 81064 31062 1,760 Honorarium 9,317 91998 91978 91988 7,440 Total Expenditures $21,623 $22,404 $24,288 $20$82 $10,564 '" Year to Date figures are reported through June 2009 Breakdown of Ex enditures 1+1=2 Proaram Christmas Festival 17% Honorariui 70% Water &Wastewater Fund Water &Wastewater Revenues Water &Wastewater Revenue Assumptions Water and Wastewater Expenditures Water Rate Impact Wastewater Rate Impact Utility Rate History Utility Revenue Requirements Water & Wastewater Revenues Wastewater 33% Penalties 1% 0% Sanitation 1% Other(1) 3% Recycling 2% Water 60% The above graph shows the sources of revenues in the Water &Wastewater 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 &Wastewater Actual Budget Estimated Proposed FY09* FY09* Revenues FY 08 FY 09* FY 09 FY 10 to FY10 to FYI Interest Income $201,714 $165,000 $100,000 $76,000 ($891000) -54% Sanitation $136,942 $1537750 $155,000 $160,000 $6,250 4% Water Service $9,370,628 $10,107,740 $9,920,819 $10,8281945 $721,205 7% Wastewater Service $5,301,281 $5,640,931 $5,579,317 $5,874,137 $233,206 4% New Meters(') $31,211 $25,000 $297000 $30,000 $57000 20% Reconnect Fees(') $150,759 $125,000 $152,676 $153,000 $28,000 22% Inspection Fees(i) $274,274 $100,000 $32,650 $50,000 ($50,000) -50% Miscellaneous(l) $60,214 $30,000 $48,543 $31,500 $1,500 5% Penalties $249,593 $255,000 $275,000 $270,000 $15,000 6% Initiations/Transfer Fees(') $30,450 $34,000 $26,100 $34,000 $0 0% Recycling Fees $235,948 $275,000 $262,000 $270,000 ($5,000) -2% Transfers(l) $1,257,565 $0 $0 $250,000 $250,000 0% TOTAL REVENUES $17,3009578 $16,9111421 $16,581,105 $18,0271582 $1,116,161 7% Use of Excess Reserves $0 $121,751 $10,251 $121,751 $0 0% TOTAL RESOURCES $1793009578 $17,033,172 $16,591,356 $18114%333 $1,116,161 7% 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 Wastewater 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 &Wastewater Fund FY 10 Revenue Assumptions Revenue Source Assumptions Interest Income Based on average rate of return of 1.5%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on proposed five year average volume plus growth of 2.5%, with a rate structure sufficient to generate $10,828,945 Wastewater Service Based on proposed five year average volume plus growth of 1.6%, with a rate structure sufficient to generate $5,874,137 Sale of New Meters Projected to increase slightly over FY09 estimates. Reconnect Fees Projected to increase slightly over FY09 estimates. Inspection Fees Projected decrease from FY09 budget based on development. Miscellaneous Based on three-year average collections. Penalties Projected to decrease slightly from FY09 estimates. Initiation & Transfer Fees Projected to increase slightly over FY09 estimates. Recycling Fees Based on average monthly billings less 5% franchise fee. 3-2 Water & Wastewater Expenditures Non -Depart. Wastewater Treatmei 16% Water Distribution 3% mce 'ublic Works 3% :er Production 36% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. $ Diff %Diff. Water & Wastewater Actual Budget Estimated Proposed FY09* FY09* Expenditures FY 08 FY 09* FY 09 FY 10 to FY10 to FY10 Water Office $396,019 $381,836 $378,386 $415,914 $34,078 9% GIS $406,966 $466,064 $434,164 $429,079 $361985 -8% Total -Finance $802,985 $8479900 $812,550 $8449993 ($2,907) 0% City Engineer $414,366 $559,417 $545,917 $439,148 ($120,269) -21% Water Production $6,241,363 $62086,123 $52279,780 $6,480,161 $394,038 6% Water Distribution $614,249 $645,814 $643,314 $656,409 $10,595 2% Wastewater Treatment $2,2101323 $21559,939 $21617,285 $2,871,482 $311,543 12% Meter Reading $49,275 $52,883 $52,883 $52,563 $320 -1% Total -Public Works $935293575 $9,904,176 $9,1393179 $10149%763 $595,587 6% Recycling $114,593 $95,380 $84,030 $41,300 ($541080) -57% Legal Services $62,695 $75,000 $75,000 $75,000 $0 0% Non -Departmental $6,007,312 $51986,440 $5,875,048 $61564,910 $578,470 10% Total -Non Departmental $671849600 $651569820 $650349078 $6,6819210 $5245390 9% Total Operating Expenses $1695179160 $165908,896 $15,9859807 $18,0251966 $131172070 7% Capital Expenses $191,167 $121,751 $%251 $121,751 $0 0% Total Expenses $16,7087327 $173030,647 $157996,058 $18,147,717 $1,117,070 7% 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 wastewater utility system. 3-3 Current Rates: $7.25 + $3.11/1000 gals. No. of Accounts approximately 24,592 Est. Volume: 2,644,690* Impact of 5¢ Increase: To City: Additional revenues generated _ $132,235 annually (50 x 2,644,690)* To Citizen: 450 / month or $5.40 / year Impact of 15¢ Increase: To City: Additional revenues generated _ $396,704 annually (150 x 2,644,690)* To Citizen: $1.35 / month or $16.20 / year Impact of 10¢ Increase: To City: Additional revenues generated _ $264,469 annually (100 x 2,644,690)* To Citizen: 90¢ / month or $10.80 / year Impact of 20� Increase: To City: Additional revenues generated _ $528,938 annually (200 x 2,644,690)* To Citizen: $1.80 / month or $21.60 / year *Based on five-year average gallons of water billed (in 000's): 3-4 Wastewater Current Rates: $5.50 + 90% of metered water usage up to 12,000 gals. @ $2.43/1000 gals No. of Accounts approximately 24,119 Est. Volume: 1,692,602* Impact of Wastewater Rate Increase Impact of 5� Increase: To City: Additional revenues generated _ $84,630 annually (50 x 1,692,602*) To Citizen: 290 / month or $3.51 / year Impact of 15� Increase: To City: Additional revenues generated _ $253,890 annually (150 x 1,692,602*) To Citizen: 880 / month or $10.53 / year Impact of 10� Increase: To City: Additional revenues generated = $169,260 annually (100 x 1,692,602*) To Citizen: 590 / month or $7.02 / year Impact of 20¢ Increase: To City: Additional revenues generated _ $338,520 annually (200 x 1,692,602*) To Citizen: $1.17 / month or $14.04 / year * Based on five-year average gallons of wastewater billed (in 000's): CITY OF EULESS UTILITY RATE HISTORY WATER YEAR MINIMUM 1000 GALLONS FY01 $7.00 $2.34 FY02 $7.00 $2.34 FY03' $7.25 $2.60 FY04 $7.25 $2.60 FY052 $7.25 $2.80 FY062 $7.25 $2.80 FY07 $7.25 $2.80 FY082 $7.25 $2.97 FY092 $7.25 $3.11 WASTEWATER 90% OF MINIMUM METERED WATER $5.20 $1.39 $5.20 $1.39 $5.50 $1.93 $5.50 $1.93 $5.50 $1.93 $5.50 $2.00 $5.50 $2.00 $5.50 $2.21 $5.50 $2.43 1 FY03 rate increase based on recommendations from rate study. 2 FY05, FY06, FY08, and FY09 rate increase based on TRA pass through YEAR FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 00 DRAINAGE FEE LOT LESS THAN 5 ACRES $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 M. CITY OF EULESS UTILITY REVENUE REQUIREMENTS FOR FISCAL YEAR 2010 Uses of Funds: Operating Expenses Non -operating Expenses Total Expenses Other Sources of Funds: Charges for Services Non -operating Revenues Total Other Sources of Funds Revenues Required from Rates $ 14,422,119 3,476,005 $ (988,500) (86,000) $ 17,898,124 $ (1,074,500) $ (16,823,624) 3-7 Other Funds Revenue & Expenditures All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax Sales Tax SummaryEDC 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 08 Budget FY 09* Estimated FY 09 Proposed FY 10 $ Diff FY09* to FYI % Diff. FY09* to FYI Service Center Fund: $ 1,190,013 $ 1,193,956 $ 1,193,956 $ 1,129,145 $ (64,811) -5% Revenues Operating Expenses $ 1,151,789 $ 1,193,956 $ 1,141,45- $ 1,129,145 $ (,) -5% Use of Excess Reserves $ 14,495 $ 150,000 $ $ $ - - $ $ (15500,00000) (150,000) -100% -100% Capital Expenses $ 14,495 $ 150,000 $ - Drainage Utility System: $ 688,935 $ 698,500 $ 691,000 $ 694,000 $ (4,500) -1% Revenues Operating Expenses $ 550,410 $ 668,755 $ 610,755 $ 630,166 - $ $ (00,000) (200,000) -0% -100% Use of Excess Reserves $ $ 300,000 300,000 $ $ 200,000 200,000 $ $ 200,000 200,000 $ $ - $ (200,000) -100% Capital Expenses Recreation Classes: $ 404,314 $ 386,650 $ 386,650 $ 380,400 $ (6,250) -2% Revenues Operating Expenses $ 370,949 $ 381,174 $ 381,174 $ 366,894 $$ (14,280) 0% Use of Excess Reserves $ - $ - $ - $ $ $ _ 0% Capital Expenses $ - $ - $ - Arbor Daze: $ 17,956 $ 60,500 $ 49,563 $ 74,500 $ 14,000 23% Revenues Operating Expenses $ 64,698 $ 60,250 $ 56,261 $ 69,250 $ 9,000 15% Use of Excess Reserves $ 46,742 $ - $ 6,698 $ $ - - $ $ - 0% Capital Expenses $ - $ - $ - Golf Course: Revenues $ 4,080,263 $ 3,812,735 $ 3,812,735 $ 4,322,970 $ 510,235 13% 12% Operating Expenses $ 4,116,367 $ 3,807,905 $ 3,780,551 $ 4,274,008 $ $ 466,103 (60,900) -100% Use of Excess Reserves $ 174,531 $ 60,900 60,900 $ $ 60,900 60,900 $ $ - - $ (60,900) -100% Capital Expenses $ 174,531 $ Texas Star Sports Complex $ 1, 450,294 $ 1,436,423 $ 1,436,423 $ 1,409,216 $ (27,207) -2% Revenues Operating Expenses $ 1,450,294 $ 1,424,175 $ 1,423,775 $ 1,407,661 $ $ (16,514) (40,000) -1% -100% Use of Excess Reserves $ 67,312 $ $ 40,000 40,000 $ $ 39,206 39,206 $ $ - $ (40,000) -100% Capital Expenses C 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 and Texas Star Sports Complex Funds - to account for the operations and maintenance of the Texas Star Sports Complex which is supported primarily by user charges 4-1 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 Actual FY 08 Budget FY 09* Estimated FY 09 Proposed FY 10 $ Diff FY09* to FY10 % Diff. FY09* to FYI Hotel/Motel: Revenues $ 238,734 $ 308,750 $ 256,500 $ 376,500 $ 67,750 22% Operating Expenses $ 214,036 $ 254,925 $ 254,925 $ 363,900 $ 108,975 43% Use of Excess Reserves $ - $ 45,000 $ 23,146 $ 21,854 $ (23,146) -51% Capital Expenses $ - $ 45,000 $ 23,146 $ 21,854 $ (23,146) -51% Juvenile Case: Revenues $ 45,602 $ 55,000 $ 55,000 $ 75,000 $ 20,000 36% Operating Expenses $ 32,009 $ 53,673 $ 53,673 $ 55,611 $ 1,938 4% Half Cent Sales Tax (EDC): Revenues $ 3,695,288 $ 3,929,500 $ 3,381,022 $ 3,497,764 $ (431,736) -11% Operating Expenses $ 2,939,296 $ 3,277,665 $ 3,034,301 $ 3,350,635 $ 72,970 2% Use of Excess Reserves $ 2,074,246 $ 746,842 $ 688,235 $ 146,320 $ (600,522) -80% Capital Expenses $ 2,074,246 $ 746,842 $ 688,235 $ 146,320 $ (600,522) -80% Crime Control District (CCPD): Revenues $ 1,697,017 $ 1,807,500 $ 1,610,317 $ 1,722,065 $ (85,435) -5% Operating Expenses $ 1,625,919 $ 1,805,273 $ 1,674,628 $ 1,719,913 $ (85,360) -5% Use of Excess Reserves $ 363,327 $ 67,000 $ 121,311 $ 50,000 $ (17,000) -25% Capital Expenses $ 363,327 $ 67,000 $ 57,000 $ 50,000 $ (17,000) -25% Police Drug Fund Revenues $ 36,718 $ 8,000 $ 16,616 $ 4,000 $ (4,000) -50% Operating Expenses $ 13,635 $ 5,000 $ 5,000 $ 3,000 $ (2,000) -40% Use of Excess Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Public Safety Grants: Revenues $ 119,568 $ 92,351 $ 92,351 $ 92,351 $ 0% Operating Expenses $ 119,655 $ 92,351 $ 92,351 $ 92,351 $ 0% Car Rental Tax: Revenues $ 13,225,349 $ 12,950,000 $ 11,875,000 $ 11,800,000 $ (1,150,000) -9% Operating Expenses $ 9,487,438 $ 9,427,962 $ 8,727,962 $ 8,740,149 $ (687,813) -7% Use of Excess Reserves $ 6,524,350 $ 2,420,000 $ 2,420,000 $ - $ (2,420,000) -100% Capital Expenses $ 7,806,008 $ 2,420,000 $ 2,420,000 $ - $ (2,420,000) -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 -p W October November December January February March April May June July August September SHORT-TERM MOTOR VEHICLE RENTAL TAX Monthly Monthly YTD 2005-2006 2006-2007 2007-2008 2008-2009 Amount % % Monthly YTD Monthly YTD Monthly YTD Monthly YTD Difference Change Change $937,660 $937,560 $1,080,005 $1,080,005 $1,185,035 $1,185,035 $1,067,623 $1,067,623 ($117,412) -10% -10% $912,923 $1,850,483 $1,022,721 $2,102,726 $1,014,739 $2,199,773 $989,574 $2,057,197 ($25,164) -2% -6% $1,108,166 $2,958,650 $1,143,951 $3,246,678 $1,234,029 $3,433,802 $1,194,146 $3,251,342 ($39,883) 3% -5% $1,046,003 $4,004,653 $1,109,693 $4,356,371 $1,169,001 $4,602,803 $932,164 $4,183,506 ($236,837) 20% 9% $952,571 $4,957,224 $979,136 $5,335,507 $947,697 $5,550,500 $901,406 $5,084,912 ($46,291) -5% -8% $897,754 $5,854,979 $938,436 $6,273,943 $901,155 $6,451,654 $829,196 $5,914,108 ($71,959) 8% 8% $948,507 $6,803,486 $988,143 $7,262,086 $1,007,357 $7,459,011 $875,953 $6,790,061 ($131,404) -13% -9% $1,186,577 $7,990,064 $1,170,567 $8,432,653 $1,109,599 $8,568,610 $979,604 $7,769,666 ($129,994) -12% -9% $1,077,219 $9,067,282 $1504,866 $9,537,518 $1,123,53, $9,692,141 $1,054,183 $8,823,848 ($69,348) -6% -0% $1,150,261 $10,217,544 $1,161,606 $10,699,124 $1,140,833 $10,832,974 $962,726 $9,786,575 ($178,107) 16% 1% $1,137,566 $11,355,110 $1,101,462 $11,800,586 $1,079,414 $11,912,388 $973,018 $12,328,127 $1,058,249 $12,858,835 $1,062,646 $12,975,034 AVG: $1,027,344 AVG: $1,071,570 AVG: $1,081,253 AVG: $978,657 HI: $1,186,577 HI: $1,170,567 HI: $1,234,029 HI: $1,194,146 LO: $897,754 LO: $938,436 LO: $901,155 LO: $829,196 $1,400,000 MOTOR VEHICLE RENTAL TAX REVENUES $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 w $0 'J\A PJ�Jyti ����et Oa ?ee 02005-2006 92006-2007 132007-2008 02008-2009 This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. i AVG: $251,094 AVG: $288,589 AVG: $303,214 AVG: $274,227 HI: $326,318 HI: $352,767 HE $350,225 HI: $339,661 LO: $198,828 LO: $234,245 LO: $257,504 LO: $224,858 .A $400,000 '/20 Sales Tax Revenue $350,000 $300,000 ii $250,000 c $200,000 " O a: 0 $150,000 $100,000 $50,000 $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep u 2005-06 0 2006-07 ■ 2007-08 ■ 2008-09 Summary of 1/40 Crime Sales Tax 2005-06 Monthly YTD % of Total 2006-07 Monthly YTD % of Total 2007-08 Monthly YTD % of Total 2008-09 Monthly YTD % of Total Mthly Change Pr. Yr. FY09 Proj. Over/(Under) Budget $1,800,000 Oct Nov Dee Jan Feb Mar Apr May Jun Jul Aug Se 7% 16% 23% 31% 40% 47% 54% 64% 73% 82% 92% 100%1 $124 665 $132 232 $113 392 $115 878 $146 083 $119 447 $128 544 $156 791 $117 820 $155 082 $152 845 $140,6381 $124 $256 $370 $486 $632 $751 $880 $1 037 $1 154 $1 309 $1 462 $1 603 665 897 289 168 250 697 241 032 852 934 779 417 8% 16% 23% 30% 39% 47% 55% 65% 72% 82% 91% 100% $144 778 $152 797 $136 025 $132 837 $135 720 $119 789 $125 826 $149 152 $145 678 $151 252 $159 971 $143 142 $144 778 $297 575 $433 599 $566 437 $702 156 $821 945 $947 771 $1 096 923 $1 242 601 $1 393 853 $1 553 824 $1 696 966 9% 18% 26% 33% 41% 48% 56% 65% 73% 82% 92% 100% $135 434 $147 965 $141 164 $118 763 $158 711 $126 030 $109 290 $132 492 $116 540 $112 447 $135 $283 $424 $543 $702 $828 $937 $1 069 $1 186 $1 298 434 399 564 327 037 067 357 849 389 836 8.15% 16.78% 24.32% 31.85% 40.40% 47.66% 55.37% 64.66% 72.62% 81.92% -6.45% -3.16% 3.78% -10.59% 16.94% 5.21 % -13.14% -11.17% -20.00% -25.66% $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 661 689 745 705 737 737 692 654 633 585 103 034 551 889 531 500 763 619 591 548 $138 897 $110 966 $54 449 $94 111 $62 469 $62 500 $107 237 $145 381 $166 409 $214 452 $97 182 $126 384 $97 182 $223 566 $103 073 $326 639 $107 298 $433 936 $133 279 $567 215 $666 689 $765 150 $99 474 $98 461 $144 059 $134 453 $909 210 $1 043 662 $1 166 949 $1 307 840 $1 421 195 $123 286 $140 892 $113 355 AVG: $118,433 AVG: $133,618 AVG: $141,414 AVG: $129,884 HI: $144,059 HI: $156,791 HI: $159,971 HI: $158,711 Ul LO: $97,182 LO: $113,392 LO: $119,789 LO: $109,290 $180,000 $160,000 $140,000 $120,000 c $100,000 C a $80,000 $50,000 $40,000 $20,000 $0 /-4¢ Crime Sales Tax Revenue Oct Nov Dec Jan Feb Mar _ Apr _ May Jun _ Jul ® 2005.06 ®2006-07 m 2007-08 ■ 2008-09 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 FY09* FY09* Funds FY 08 FY 09* FY 09 FY 10 to FY10 to FY10 Equipment Replacement: Revenue $ 11539,434 $ 820,687 $ 787,187 $ 813,925 $ (61762) -1% Operating Expenses $ 782,362 $ 560,850 $ 560,850 $ 868,790 $ 307,940 55% Use of Excess Reserves $ - $ - $ - $ 545855 $ 54,855 0% Insurance: Revenue $ 41361,290 $ 41446,913 $ 41446,913 $ 41986,730 $ 539,817 12% Operating Expenses $ 31652,613 $ 41347,762 $ 41597,762 $ 41973,746 $ 625,984 14% Use of Excess Reserves $ - $ - $ 250,000 $ - $ - 0% Risk/WC Management: Revenue $ 754,660 $ 773,697 $ 768,697 4) 8295430 $ 55,733 7% Operating Expenses $ 704,598 $ 772,071 $ 773,735 $ 827,582 $ 55,511 7% 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 Revenues: Expenses: 1 9 I City Contribution For Employees and Dependents For OPEB Trust (GASB#45) Employee Contribution Employee/Retiree Contribution Interest Income io�al Revenues Operations Claims Prescription Claims Re -Insurance Fee Insurance Services OPEB Trust Contribution (GASB#45) Total Expenses Net Increase Reserves -Health FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 (estimated) FY10 (projected) Goal (6 mos claims) $ 255,509 $ 107,824 $ (233,465) $ 711,345 $ 11021,884 $ 1,8723555 $ 2,8141413 $ 31523,091 $ 31372,242 $ 33385,226 $ 23044,746 $ 3,461,308 $ 3991092 $ 1,076,330 $ 50,000 $ 88,056 $ 31477,188 $ 612,304 $ 249,403 $ 146,795 $ 4001000 $ 4,986,730 $ 4,973,746 $ 12,984 4-7 Revenues: Transfers General $ 225,000 Water & Sewer $ 225,000 Interest Income $ 17,000 Charges Workers' Comp $ 354,744 Employee Assistance $ 71686 Total Revenues Expenses: Risk Management $ 410,232 Worker's Compensation $ 417,350 Total Expenses Net Increase Reserves FY01 $ 498,202 FY02 $ 501,072 FY03 $ 667,428 FY04 $ 6535010 FY05 $ 7605033 FY06 $ 923,433 FY07 $ 11028,036 FY08 $ 11078,099 FY09 (estimated) $ 11073,061 FY10 (projected) $ 11074,909 Goal $ 600,000 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. $ Diff % Diff. Debt Service Actual Budget Estimated Proposed FY09* FY09* Funds FY 08 FY 09* FY 09 FY 10 to FYI to FYI General Obligation Debt Revenues $ 31601,935 $ 31360,468 $ 3,328,468 $ 21998,949 $ (361,519) -11% Operating Expenses $ 31540,373 $ 31398,467 $ 31396,467 $ 31396,958 $ (1,509) 0% Use of Excess Reserves $ - $ 125,000 $ 125,000 $ 450,000 $ 325,000 260% Star Center Debt Revenues $ 988,560 $ 984,915 $ 979,415 $ 978,579 $ (61336) -1% Operating Expenses $ 976,513 $ 977,013 $ 977,013 $ 975,888 $ (11125) 0% EDC Debt Service Revenues $ 932,716 $ 931,987 $ 931,987 $ 928,938 $ (31049) 0% Operating Expenses $ 931,007 $ 931,987 $ 931,987 $ 928,938 $ (31049) 0% Water & Wastewater Debt Revenues $ 411,022 $ 429,735 $ 429,735 $ 430,552 $ 817 0% Operating Expenses $ 426,528 $ 429,735 $ 429,735 $ 430,552 $ 817 0% Use of Excess Reserves $ 15,506 $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 131,351 $ 159,413 $ 159,413 $ 161,081 $ 11668 1% Operating Expenses $ 160,304 $ 159,413 $ 159,413 $ 161,081 $ 11668 1% Use of Excess Reserves $ 28,953 $ - $ - $ - $ - 0% Golf Course Debt Revenues $ 21023,132 $ 758,113 $ 706,759 $ 684,913 $ (73,200) -10% Operating Expenses $ 11952,078 $ 683,113 $ 683,113 $ 684,913 $ 11800 0% Use of Excess Reserves $ 1,626,129 $ - $ - $ - $ - 0% Capital Expenses $ 11626,129 $ - $ - $ - $ - 0% 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. :DC Debt Service Fund - to account for pledged revenues which includes the proceeds of a 1/2¢ sales and use tax levied within the City, used for the sole benefit of the Euless Development Corporation obligations. Water &Wastewater 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. Texas Star Sports Complex 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 Capital Request by Fund Supplemental Request 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 Proposed Fleet Purchases Department Fund Included In Baseline 29 Non -Departmental General Proposed Capital Expenses 14 Police Police Grants 13 Police Police Grants 32 Non -Departmental Car Rental * Non -Departmental Car Rental * Non -Departmental Car Rental 15 Police CCPD Non -Departmental Drainage 2 Library EDC 4 PACS EDC 30 Non -Departmental EDC 31 Non -Departmental EDC 22 Information Services General 7 Fire General 19 Finance General 10 Police General 5 PACS General 20 Fleet/Facilities General 3 Public Works General 17 Finance General 25 Non -Departmental General 12 Police General 28 Non -Departmental General 21 Information Services General 18 Finance General 27 Non -Departmental General 26 Non -Departmental General 23 Information Services General 9 Non -Departmental General 11 Police General 33 Non -Departmental Hotel/Motel 6 PACS TSSC 16 Finance Water &Sewer 8 Fire Water &Sewer 24 Information Services Water &Sewer 34 Non -Departmental Water & Sewer Capital Request FY2009-10 By Fund Division Program Description Program Program Totals Dept. CMO Type Cost Priority Ranking Non -Departmental Transfer to Insurance Capital $ 150,000 $ 150,000 1 Service Remodel 9-1-1 Center Capital $ 15,000 $ 15,000 5 1 Patrol Digital In -Car Video System Capital', $ 151,600 $ 166,600 4 1 Non -Departmental Planning Consultant Capital $ 100,000 $ 1007000 1 Non -Departmental Transfer to Street CIP-Baze Design & County Overlay Capital $ 4527938 $ 5527938 1 Non -Departmental Transfer to General CIP-Midway Park FLC Phase I Capital $ 775,000 $ 1,327,938 1 Administration Part -Time PSO Capital $ 50,000 $ 503000 1 1 Non -Departmental Transfer to Drainage CIP-Hurricane Creek ROW Capital $ 200,000 $ 200,000 1 Library Part -Time Security Guard Capital $ 16,500 $ 16,500 1 1 Parks Shade Structures Capital $ 18,000 $ 34,500 1 1 EDC Part -Time Consultant Capital $ 36,000 $ 702500 1 EDC Refurbish Building at 1100 Westpark Way Capital $ 35,000 $ 1059500 1 Information Services Polaris Express Check Unit Replacement Capital $ 6,470 $ 6,470 2 1 EMS/Suppression SCBA Bottle Replacements (Phase 2 of 4) Capital $ 10,000 $ 16,470 1 1 Municipal Court Copier Capital $ 10,500 $ 26,970 3 1 Service Radio System Replacement Planning Capital $ 13,715 $ 407685 1 1 Swimming Pools Ultra -Violet Secondary Sanitation System Capital $ 181000 $ 58,685 1 1 Facility Maintenance Part -Time Building Attendant Capital $ 20,000 $ 78,685 1 1 Animal Control Kennel Tech Capital $ 255000 $ 103,685 1 1 Municipal Court Court Technology Capital $ 50,000 $ 153,685 1 1 Non -Departmental Euless Revitalization Capital $ 25,000 $ 178,685 1 Administration Local S.T.E.P. Capital $ 50,000 $ 228,685 3 1 Non -Departmental Employee Adjustments Capital $ 60,000 $ 288,685 1 Information Services Hardware/Software Upgrades Capital $ 79,250 $ 367,935 1 1 Municipal Court Court Interactive Voice Response System Capital $ 88,500 $ 456,435 2 1 Non -Departmental Special Legal Fund Capital $ 1509000 $ 606,435 1 Non -Departmental Street Overlay Capital $ 300,000 $ 9067435 1 Information Services Envision Ware PC Reservation System Capital $ 5,893 $ 912:328 3 2 Non -Departmental Portable Radio Replacement- Fire/PW Capital $ 41,026 $ 953,354 2 Service Portable Radio Replacement - Police Capital $ 80,110 $ 110337464 2 2 Hotel/Motel Storage Building at Heritage Park Capital $ 40,000 $ 409000 1 Sc Outfield Barrier Netting -Softball World Capital $ 305000 $ 307000 1 2 Utility Billing Certified Postal Coding Application Capital $ 4,800 $ 41800 1 1 Fire Marshal Phase 2 Hydra Storz Capital $ 30,000 $ 34,800 1 1 Information Services Hardware/Software Upgrades Capital $ 797250 $ 1147050 1 1 Non -Departmental Transfer to W&S CIP Capital $ 220,000 $ 3347050 1 * Added after City Council Worksession l�� These projects have been submitted for grant funding. Project is contingent upon grant award. 1 C31 N Department Fund Division Development General Inspection Services Supplemental Request FY20094 0 By Fund Program Description Program Type Apartment Inspection Program -Inspector I Supplemental Program Totals Cost $ 602000 $ 60,000 pt. DeCMO Priority Ranking Department Fund Division 1 Development General Inspection Services 2 Library EDC Library 3 Public Works General Animal Control 4 PACS EDC Parks 5 PACS General Swimming Pools 6 PACS TSSC TSSC 7 Fire General EMS/Suppression 8 Fire Water & Sewer Fire Marshal 9 Non -Departmental General Non -Departmental Cn Ca 10 Police General Service 11 Police General Service 12 Police General Administration Capital and Supplemental Request FY2009-10 By Department Program Description Apartment Inspection Program -Inspector I Part -Time Security Guard Kennel Tech Shade Structures Ultra -Violet Secondary Sanitation System Outfield Barrier Netting -Softball World SCBA Bottle Replacements (Phase 2 of 4) Phase 2 Hydra Storz Portable Radio Replacement - Fire/PW Radio System Replacement Planning Portable Radio Replacement - Police LOcal S.T.E.P. 13 Police Police Grants Patrol Digital In -Car Video System 14 Police Police Grants Service Remodel 9-1-1 Center 15 Police CCPD Administration Part -Time PSO 16 Finance Water & Sewer Utility Billing Certified Postal Coding Application 17 Finance General Municipal Court Court Technology 18 Finance General Municipal Court Court Interactive Voice Response System 19 Finance General Municipal Court Copier 20 Fleet/Facilities General Facility Maintenance Part -Time Building Attendant 21 Information Services General Information Services Hardware/Software Upgrades 22 Information Services General Information Services Polaris Express Check Unit Replacement 23 Information Services General Information Services Envision Ware PC Reservation System 24 Information Services Water & Sewer Information Services Hardware/Software Upgrades ICI These projects have been submitted for grant funding. Project is contingent upon grant funding. Program Program Totals Dept. CMO Type Cost Priority Ranking Supplemental $ 60,000 $ 60,000 1 1 Capital $ 16,500 $ 16,500 1 1 Capital $ 25,000 $ 25,000 1 1 Capital $ 18,000 $ 18,000 1 1 Capital $ 18,ODO $ 18,000 1 1 Capital $ 307000 $ 301000 1 2 Capital $ 10,000 $ 10,000 1 1 Capital $ 30,000 $ 30,000 1 1 Capital $ 41,026 $ 41,026 2 Capital $ 13,715 $ 13,715 1 1 Capital $ 802110 $ 93,825 2 2 Capital $ 50,000 $ 143,825 3 1 Capital(') $ 151,600 $ 151,600 4 1 Capital(') $ 15,000 $ 166,600 5 1 Capital $ 507000 $ 50,000 1 1 Capital $ 41800 $ 47800 1 1 Capital $ 50,000 $ 50,000 1 1 Capital $ 88,500 $ 138,500 2 1 Capital $ 10,500 $ 149,000 3 1 Capital $ 20,000 $ 20,000 1 1 Capital $ 79,250 $ 79,250 1 1 Capital $ 61470 $ 85,720 2 1 Capital $ 5,893 $ 91,613 3 2 Capital $ 79,250 $ 79,250 1 1 -P Capital and Supplemental Request FY2009-10 By Department Department Fund Division Program Description Program Program Totals Dept. CMO Type Cost Priority Ranking Capital $ 25,000 $ 25,000 1 25 Non -Departmental General Non -Departmental Euless Revitalization p 1 26 Non -Departmental General Non -Departmental Street Overlay Capital $ 150,000 $ 475,000 Capital $ 150,000 $ 475,000 1 27 Non -Departmental General Non -Departmental Special Legal Fund p 1 28 Non -Departmental General Non -Departmental Employee Adjustments Capital $ 0,000 $ 5,000 29 Non -Departmental General Non -Departmental Transfer to Insurance Capital $ 150,000 $ 685,000 1 Part -Time Consultant Capital $ 36,000 $ 361000 1 30 Non -Departmental EDC EDC 1 31 Non -Departmental EDC EDC Refurbish Building at 1100 Westpark Way Capital $ 35,000 $ 71,000 Capital $ 100,000 $ 100,000 1 32 Non -Departmental Car Rental Non -Departmental Planning Consultant p 1 Non -Departmental Car Rental Non -Departmental Transfer to Street CIP-Baze Design & County Ovei Capital $ 452,938 $ 552,938 Non -Departmental Car Rental Non -Departmental Transfer to General CIP-Midway Park FLC Phase I Capital $ 775,000 $ 11327,938 1 Non -Departmental Drainage Non -Departmental Transfer to Drainage CIP-Hurricane Creek ROW Capital $ 200,000 $ 200,000 1 33 Non -Departmental Hotel/Motel Hotel/Motel Storage Building at Heritage Park Capital $ 40,000 $ 40,000 1 34 Non -Departmental Water & Sewer Non -Departmental Transfer to W&S CIP Capital $ 220,000 $ 220,000 1 Added after City Council Worksession MULTI -YEAR STREET OVERLAY PLAN April, 2009 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 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 FY 2011-12 Alexander —Dunaway to Dickey Martin Lane —Dunaway to Dickey John Vernon — Dunaway to Slaughter Slaughter — Dunaway to Dickey 5-5 MULTI -YEAR STREET OVERLAY PLAN kcont.) April, 2009 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. FY 2013-14 Westover Dr. — Baze to Underwood Westover Dr. — Lawndale to N. Main Buck Trail — Westover to Moss Hill Moss Hill — Buck Trail to Knoll Trail Underwood Ln. — Westover to Moss Hill Lawndale Ln. — Westover to Moss Hill Driskill Dr. — Westover to Moss Hill Knoll Trail — Westover to Canterbury Jenny Ln. Sprucewood Ln. Kayli Ln. 5-6 MULTI -YEAR SIDEWALK PLAN April, 2009 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 2009-10 Fuller - Wiser :West and East side from Midway Drive north to past Blessing Branch Bear Creels 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 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 FY 2013-14 Midway Drive —North side from Fuller -Wiser west 375 feet to existing sidewalk East Fuller —North and south side from Carter east to existing sidewalk Hollywood Boulevard — North side from Vine to Oakwood S. H. 10 — North side at Hurricane Creek (350 feet east of W. Pipeline Road) Harwood Road — North side from the QT driveway east to existing sidewalk Industrial Boulevard — East side from Clinic Drive north to existing sidewalk 5-7 MULTI -YEAR STREET LIGHT PLAN April, 2009 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. Existing power poles will be utilized to install cobra head high pressure sodium light fixtures, when possible. New and/or additional street lights on residential streets are not addressed or included in this plan. FY 2009-10 Bear Creek Pkwy —Ash Lane to Mid -Cities 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 LILT Wod FY 2013-14 Aransas — Harwood to Ash Marlene — Westpark Way to S. H. 10 MUL tTI' YiEAR TRAFFIC SIGNAL PLAN April, 2009 The Traffic Signal Plan includes traffic signals and flashing school zone signs located throughout the City of Euless. The items included in the plan are upgrades to signal controllers, upgrades to signal heads, conversion of hardwired vehicle detection to video detection, replacement of antiquated flashers and other miscellaneous related items. FY 2009-10 Glade at Harrington Gardens Pkwy -video detection upgrade Westpark Way at Silver Creek - video detection upgrade Westpark Way at Tibbets - video detection upgrade FY 2010-11 Westpark Way at Marlene —video detection upgrade Westpark Way at Pipeline signal cabinet upgrade Fuller -Wiser at Harwood signal cabinet upgrade Fuller -Wiser at Ash signal cabinet upgrade Misc. signal controller and load switch change -outs FY 2011-12 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 FY 2013-14 Midway Drive at F. M. 157 -Add illuminated street name signs Harwood Road at F. M. 157 -Add illuminated street name signs Lakeshore Drive at F. M. 157 - Add illuminated street names signs Mid -Cities Blvd. at F. M. 157 - Add illuminated street name signs Glade Road at S. H. 121 - Add illuminated street name signs Misc. traffic signal controller upgrades 5-9 TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 13, 2009 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2008 $2,013,302 REVENUE: (1) Depreciation @ 55% $760,687 (2) Salvage Sales (estimated) $25,000 (3) Interest $1,500 Total Revenues: $787,187 TOTAL FUNDS AVAILABLE $2,800,489 EXPENSES: (1) Replacement Vehicles $548,850 (2) Alternative Fuel Conversion $123000 Total Expenses: $5607850 ESTIMATED ENDING BALANCE CO 30, 2009 $2,239,639 ESTIMATED REVENUE (1) Depreciation @ 55% $783,925 (2) Salvage Sales (estimated) $,000 $5 (3) Interest 5,000 $813,925 Total Revenues: ESTIMATED TOTAL FUNDS AVAILABLE: $33053,564 ESTIMATED EXPENSES: (1) Replacement Vehicles $856,790 (2) Alternative Fuel Conversion $12,000 Total Expenses: $868,790 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2010 $2,1841774 cn m City of Euless : Fleet Transfer Administration 101-1011-513 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 Marshall/Prevention 1014023-522 9621 Fire / EMS / Suppression 1014041-522 9621 Facility Maintenance 101-5037-519 9621 Inspections 101-6034-540 9621 Environmental Health 101-6065-540 9621 Recreation 101J051-550 9621 Parks 101J052-550 9621 Streets 101-8033-531 9621 Total General Fund ity Engineer 501-8066-531 9621 Dater Production 501-8071-531 9621 Dater Distribution 501-8072-531 9621 ewer & Treatment 501-8073-531 9621 otal Water and Sewer Fund EDC Parks 210-1052-550 9621 Fleet Services 504-5090-519 9621 Draina e Utilit 510-8029-531 9621 Texas Star Sports Complex 530-7050-550 9621 Texas Star Golf Course 540-7060-550 9621 City Total: Budget Year 2009 - 2010 $3,527 $43104 $4,809 $6,412 $23418 $2,814 $3,298 $4,397 $823520 $96,023 $112,527 $150,036 $17,017 $19,802 $23,205 $30,940 $17,151 $19,957 $237387 $317183 $17662 $1,934 $2,267 $3,022 $10,405 $12,108 $14,189 $187919 $245,286 $285,423 $3347481 $445,974 $17,981 $20,924 $24,520 $327693 $11,824 $13,759 $16,124 $21,499 $5,765 $63708 $7,861 $10,481 $13,173 $15,329 $17,963 $23,951 $71:646 $837370 $97,699 $130,265 $94,561 $110,035 $128,947 $171,929 $5947936 $692,289 $811,276 $1,0817701 $2,161 $22515 $2,947 $3,929 $17,813 $20,728 $24,290) $327387 $5,580 $63493 $7,610 $10,146 $34,188 $39,782 $46,620 $62,160 $59,742 $69,518 $81,467 $108,622 $2,560 $2,979 $3,491 $4,654 $6,539 $7,609 $8,917 $11,889 $1,862 $2,167 $2,540 $3,386 $116,447 $135,501 $158,791 $211,721 CITY OF EULESS: PROPOSED FLEET PURCHASES FY2010 CURRENT REPLACEMENT ESTIMATED UNIT YEAR VEHICLE TYPE VEHICLE TYPE DEPT. COST - ORIGINAL 355 1995 MORBARK TREE CHIPPER SIMILAR TYPE UNIT PARKS $ 301500500,0000 589 1998 KAWASAKI MULE ATV SIMILAR TYPE UNIT PARKS- $ 1 622 1999 CHEVROLET 3/4T PICKUP SIMILAR TYPE - W/ UTILITY BED PARKS - $ 29,100,00 350 1994 CASE WHEEL LOADER SIMILAR TYPE UNIT PW - STREETS $ 138,500,00 627 2000 FORD MID -SIZE 1/2T PICKUP MIDSIZE HYBRID SEDAN INSPECTIONS- $ 23,500,00 548 1997 FORD 4DR SEDAN MIDSIZE SEDAN PD-CID $ 20,500.00 577 1998 FORD 4DR SEDAN MIDSIZE SEDAN PD - CID $ 20,500.00 639 2000 CHEVROLET 4DR SEDAN MIDSIZE SEDAN PD - CID $ 20,500,00 549 1997 GMC VAN - SEWER CAMERA UNIT SIMILAR TYPE UNIT PW - SEWER $ 1027000,00 603 1999 FORD MID -SIZE 1/2T PICKUP SIMILAR TYPE UNIT PW - WATER DIST. $ 17,800.00- i 678 2000 KAWASAKI MULE ATV SIMILAR TYPE UNIT SOFTBALL WORLD $ 121000.00� TX178 2001 TORO GREENMASTER 3100 TORO GREENMASTER 3150 TEXAS STAR $ 35,000.00 TX179 2001 TORO GREENMASTER 3100 TORO GREENMASTER 3150 TEXAS STAR $ 35,000.00 N/N CLUB CAR GOLF CARTS (80 UNIT) SIMILAR TYPE UNITS TEXAS STAR $ 209,040,00 N/N POLICE PATROL UNIT SPECIAL SERVICE UNIT - SUV PD-PATROL $ 28,750,00 N/N POLICE PATROL UNIT SPECIAL SERVICE UNIT - SUV PD - PATROL $ 287750,00 N/N POLICE PATROL UNIT SPECIAL SERVICE UNIT - SUV PD-PATROL $ 281750,00 N/N POLICE PATROL UNIT SPECIAL SERVICE UNIT - SUV PD - PATROL $ 28:750,00 N/N POLICE PATROL UNIT SPECIAL SERVICE UNIT - SEDAN PD-PATROL $ 277250,00 TOTAL BUDGETED AS PROPOSED: $ 849,690.00 LESS REVISIONS $ LESS DEFERRED & BUDGET HOLD $ - TOTAL ADJUSTED BUDGET AS PROPOSED: $ 849,690.00 �•� Annual Debt Service General Obligation and C.O. Bonds Taxable C.O. (Self -Supporting) Bonds Golf/Softball G.O. Refunding Bonds Water and Wastewater Revenue Bonds Sales Tax Revenue Bonds Drainage Utility Bonds ANNUAL DEBT SERVICE �. TOTAL G.O. BONDS AND REVENUE BONDS $8,000,000 ® GOLF/SOFTBALL El SALES TAX 1/2 CENT $7,000,000 ❑ DRAINAGE $6,000,000 ® WATER/WASTEWATER ■ GENERAL $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2010 2012 2014 2016 2018 2020 2022 2024 2026 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS G.O.'s, YEAR TAXABLE GOLF/SOFTBALLWATERNVASTEWATER D' • 2010 $4,368,846 $845,644 $428,552 $218,400 $926,938 $6,788,380 2011 $4,374,976 $837,975 $433,556 $0 $938,512 $6,585,019 2012 $4,378,594 $848,656 $427,972 $0 $933,498 $6,588,720 2013 $4,388,096 $847,475 $427,194 $0 $932,490 $6,595,255 2014 $4,388,358 $849,406 $435,927 $0 $938,998 $6,612,689 2015 $4,389,029 $845,069 $433,723 $0 $938,162 $6,605,983 2016 $4,394,430 $849,696 $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 $3,530,844gEO80,15 $437,732 $0 $72,716 $4,721,442 2020 $3,547,6414 $441,782 $0 $0 $4,670,067 2021 $2,504,7616 $170,000 $0 $0 $3,359,677 2022 $1,571,7875 $168,000$0 $0 $2,422,712 2023 $1,566,4386 $170,750 $0 $0 $2,416,604 2024 $1,565,750 79,225 $168,000 $0 $0 $2,412,975 2025 $978,531 $682,450 $0 $0 $0 $1,660,981 2026 1 $0 $679,438 $0 $0 $0 $679,438 2027 $0 $0 $0 $0$685,075 TOTAL $5 ,,934,082 �$685,0�75 $5,448,605 $218,400 $6.029.638 $79,053,411 6-1 $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 General Obligation & C.O. Bonds Composition of Debt Service 2010 2012 2014 2016 2018 2020 2022 2024 Fiscal Year 6-2 pq 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 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 1 $159,663 $159,563 1 $1,860,000 1 $2,179,125 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 IN 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 AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 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 $145,419 $145,419 $1,690,000 $1,980,838 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. 6-4 041111111 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 DATED: JANUARY 28, 2003 ORIGINALAMOUNT: $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 FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 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 1 $203,289 $156,026 1 $2,560,000 1 $2,919,315 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-5 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 AUGUST 15 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% $69,164 164,544 $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 $344,750 2023 5.000% $16,375 $8,375 $320,000 $344,750 2024 5.000% $8,375 $0 $335,000 $343,375 TOTAL $816,579 $728,261 $3,640,000 $5,184,840 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. . 1V CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION SERIES, 2004A DATED: June 15, 2004 ORIGINAL AMOUNT: $3,200,000 INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 4.400%, 2016 @ 4.500%, 2017 @ 4.600 /o, 2018 @ 4.650%, 2019-2024 @ 5.000% @ 4.250%, 2015 @ PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 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 $566,820 $505,293 1 $2,650,000 $3,722,113 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 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 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 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 2016 5.000% 5.000% $172,500 $143,250 $143,250 $112,250 $1,170,000 $1,240,000 $1,485,750 $1,495,500 2017 2018 5.000% 5.000% $112,250 $79,500 $79,500 $45,000 $1,310,000 $1,380,000 $1,501,750 $1,504,500 2019 2020 4.500% 4.500% $45,000 $23,063 $23,063 $0 $975,000 $1,025,000 $1,043,063 $1,048,063 TOTAL $1,771,481 $1,496,638 $12,245,000 1 $15,513,119 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. M. OR �i 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 FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 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 $939,761 $840,824 $5,035,000 $6,815,585 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 2010 2012 2014 2016 Fiscal Year 2018 2020 2022 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $7,039,144 $8,580,000 $15,619,144 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%, 2016 - 2025 @ 8.125% PAYING AGENT: BANK OF NEW YORK MELLON OPTION DATE: AUGUST 1, 2010 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 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 $3,519,572 $3,519,572 $8,580,000 1 $15,619,144 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 G.O. Refunding Bonds Composition of Debt Service $1,000,000 $800,000 $600,000 $400, 000 $200,000 $0 2016 o PRINCIPAL []INTEREST 2018 2020 2022 2024 2026 Fiscal Year ;. 2010 2012 2014 DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $3,782,684 $9,640,000 $13,422,684 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. 6-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-GOLF DATED: February 24, 2004 ORIGINAL AMOUNT: $9,610,000 INTEREST RATES: BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 @ 2.750%, 2012 @ 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, 2017 @ 3.750%, 2018-2019 @ 4.000%, 2020-2021 @ 4.125%, 2022 4.250%, 2023 @ 4.375%, 2024-2027 @ 4.500% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2010 2.500% $169,469 $165,094 $350,000 $684,563 2011 2.750% $165,094 $160,281 $350,000 $675,375 2012 3.000% $160,281 $154,731 $370,000 $685,013 2013 3.250% $154,731 $148,556 $380,000 $683,288 2014 3.500% $148,556 $141,731 $390,000 $680,288 2015 3.500% $141,731 $134,644 $405,000 $681,375 2016 3.625% $134,644 $127,031 $420,000 $681,675 2017 3.750% $127,031 $118,875 $435,000 $680,906 2018 4.000% $118,875 $109,775 $455,000 $683,650 2019 4.000% $109,775 $100,375 $470,000 $680,150 2020 4.125% $100,375 $90,269 $490,000 $680,644 2021 4.125% $90,269 $79,647 $515,000 $684,916 2022 4.250% $79,647 $68,278 $535,000 $682,925 2023 4.375% $68,278 $56,138 $555,000 $679,416 2024 4.500% $56,138 $43,088 $580,000 $679,225 2025 4.500% $43,088 $29,363 $610,000 $682,450 2026 4.500% $29,363 $15,075 $635,000 $679,438 2027 4.500% $15,075 $0 $670,000 $685,075 TOTAL $1,912,419 $1,742,950 $8,615,000 $12,270,369 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $681,687 6-13 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 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 $71,834 $55,481 $1,025,000 $1,152,316 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 $164,617 6-14 Water & Wastewater Revenue Bonds Composition of Debt Service $500,000 $400,000 $300,000 $200,000 $100,000 $0 2010 i 2012 2014 2016 2018 Fiscal Year ❑ PRINCIPAL o INTEREST 2020 2022 2024 SUMMARY DEBT SERVICE REQUIREMENTS OF WATER AND WASTEWATER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,343,605 $4,105,000 $5,448,605 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $363,240 6-15 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 2010 4.000% $41,380 $41,380 $85,000 $167,760 2011 4.000% $39,680 $39,680 $90,000 $169,360 2012 1 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 1 5.000% $11,500 $11,500 $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 $379,833 $379,833 $1,765,000 $2,524,665 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 Wastewater System and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 6-16 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 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 $291,970 $291,970 $2,340,000 1 $2,923,940 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding Water and Wastewater 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 ❑ PRINCIPAL oINTEREST $0 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 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 $844,638 $5,185,000 $6,029,638 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $938,998 $463,818 6-18 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: LESS DEVELOPMENT CORPORATION, SALES TAX REVENUE FUNDING BONDS, SERIES 2002 DATED: E 14, 2002 F$614301000 ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: BOND YEARS 2003-05 @ 3.00%12006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.75 /o, 2009-12 @ 4.00 /o, 2013 @ 4.20 /o, 2014 @ 4.30 /o, 2015 @ 4.40 /o U. S. BANK, ST PAUL, MN OPTION DATE: SEPTEMBER 15, 2012 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2010 4.00% $79,585.00 $79,585.00 $570,000 $729,170 2011 4.00% $681185.00 $68,185.00 $600,000 $736,370 2012 4.00% $56,185.00 $56,185000 $620,000 $732,370 2013 2014 4.20% 4.30% $43,785@00 $301240.00 $43,785.00 $30,240900 $645,000 $680,000 $732,570 $740,480 2015 4.40% $151620.00 $15,620,00 $710,000 $741,240 TOTAL $293,600 $293,600 $378257000 $4,4125200 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. 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: IJP MORGAN CHASE BANK OF TEXAS OPTION DATE: SEPTEMBER 15, 2012 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2010 3.88% $26,384 $26,384 $145,000 $1972768 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 $707238 2019 3.88% $1,358 $1,358 $70,000 $72,716 TOTAL $128,719 $128,719 $15360,000 $19617,438 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. $250,000 $200,000 150,000 $100,000 $50,000 $0 Drainage Utility Bonds Composition of Debt Service 2010 Fiscal Year ❑PRINCIPAL ■INTEREST DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2010 $8,400 $210,000 $2181400 TOTAL $8,400 $2%000 $218,400 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $218,400 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE REFUNDING BONDS, SERIES 2001 DATED: OCTOBER 15, 2001 ORIGINAL AMOUNT: $12630,000 INTEREST RATES: BOND YEAR 2002-04 @ 3.00%12005 @ 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 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2010 4.00% $4,200 $4,200 $210,000 $218,400 TOTAL $45200 $4,200 $2105000 $2185400 Proceeds from the sale of the Bonds will be used to refund the City's Municipal Drainage Utility System Revenue Bonds, Series 1991, and to pay the cost of issuance associated with the sale of the bonds. The original bonds were used for drainage improvements, including the acquisition, construction and repair of structures, equipment and facilities for the City's Municipal Drainage Utility System. The Bonds constitute special obligations of the City payable both as to principal and interest , soley from and secured by a first lien on and pledge of the Revenues of the City's Municipal Drainage Utility System in accordance with the provisions of the Ordinance. Personnel and Insurance Personnel: Personnel Counts Personnel Counts by Fund Current 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 07108 FY 08109 FY 08109 FY 09/10 FY 09/10111 7�777 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED CITY MANAGERS OFFICE 2.00 2.00 2.00 2.84 A) 3.50 A) 2.84 3.50 CITY SECRETARY 4.00 4.00 4.00 1.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 3.50 PERSONNEL 3.50 3.50 3.50 3.50 5.00 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 10.00 10.00 LIBRARY 10.00 25.50 10.00 25.50 10.00 25.50 25.84 25.84 Total City Administration 2.00 A) 2.00 FINANCE/BUDGET 2.50 2.50 2.50 9.00 8.00 COURTS 9.00 9.00 9.00 4.75 3.75 A) 3.75 ACCOUNTING 4.75 4.75 1.00 1.00 1.00 PURCHASING 1.00 17.25 1.00 17.25 17.25 15.75 14.75 Total Finance Department 5.00 1) 5.00 4.00 PD ADMINISTRATION 4.00 5.00 44.00 44.00 1) 46.00 B) 46.00 PD PATROL 46.00 15.00 15.00 15.00 15.00 15.00 PD INVESTIGATION 25.00 25.00 25.00 24.00 PD SERVICE 25.00 17.00 18.00 18.00 1) 18.00 17.00 PD DETENTION 107.00 107.00 107.00 109.00 106.00 Total Pollee Department 4.00 4.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 3.00 FD ADMINISTRATION 4.00 4.00 4.00 65.00 FD PARAMEDIC 65.00 65.00 65.00 73.00 65.00 73.00 72.00 Total Fire Department 73.00 73.00 3.50 PLANNING 3.00 3.00 3.50 2) 3.50 7.00 INSPECTIONS SERVICES 7.00 7.00 7.00 7.00 2.00 2.00 ENVIRONMENTAL HEALTH 2.00 2.00 2.00 12.50 12.50 Total Planning & Development 12.00 12.00 12.50 7.25 RECREATION 8.25 8.25 8.25 8.25 16.00 A) 15.00 PARKS 16.50 16.50 16.50 2.00 2.00 PROGRAMS & SPECIAL EVENTS 2.00 2.00 2.00 1.00 1.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 27.75 27.25 25.25 Total Community Services 27.75 27.75 8.00 STREET MAINTENANCE 9.00 9.00 9.00 9.00 3.00 ANIMAL CONTROL 3.00 3.00 3.00 3.00 1.00 1.00 CITY ENGINEER 1.50 1.50 1.00 2) 13.00 12.00 Total Public Works 13.50 13.50 13.00 0.50 GF NON -DEPARTMENTAL 0.25 0.25 0.25 0.50 A&C) Total Non departmental 0.25 0.25 0.25 0.50 0.50 TOTAL GENERAL FUND 276.25 276.25 276.25 276.84 268.84 EDC-PARKS 4.75 4.75 4.75 5.25 A) 5.25 10.00 EDC - LIBRARY 10.00 10.00 10.00 10.00 1.00 A) 1.00 EDC - ECO. DEV. 0.50 0.50 0.50 16.25 16.25 TOTAL EDC FUND 15.25 15.25 15.25 WATER OFFICE 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.25 D) 4.25 W&S ENGINEERING 5.75 5.75 5.25 2) 6.75 WATER PRODUCTION 6.75 6.75 6.75 6.75 9.25 WATER DISTRIBUTION 9.25 9.25 9.25 9.25 8.00 SEWAGE & TREATMENT 8.00 8.00 8.00 8.00 1.00 1.00 METER READING 1.00 1.00 1.00 30.25 30.25 29.28 Total Public Works 30.75 30.75 0.00 C) 0.00 RECYCLING 1900 1.00 1.00 4.00 4.00 4.00 INFORMATION SERVICES 4.00 4.00 9.25 9.75 2) 10.83 A&C) 10.83 W&S NON-DEPT. 9.25 14.25 %25 14.75 14.83 14.83 Total Non -departmental 50.00 So.Oo 50.00 50.08 49.08 TOTAL W&S FUND GOLF NON DEPARTMENTAL 1.25 1.25 1.25 1,25 1.25 4.00 GOLF COURSE MAINT, 3.00 4.00 4.00 3) 4.00 4.50 2.50 GOLF PRO SHOP 4.50 4.50 4.50 5.00 4) 5.00 5.00 GOLF FOOD AND BEVERAGE 4.00 5.00 2.50 1.50 GOLF CONFERENCE CENTRE 2.50 2.50 2.50 17.25 14.25 TOTAL GOLF COURSE FUND 15.25 17.25 17.25 HOTEL/MOTEL 0.00 0.00 0.00 0.33 A) 0.33 1.00 JUVENILE CASE FUND 1.00 1.00 1.00 19.00 1.00 17.00 B) 17.00 CRIME CONTROL FUND 19.00 19.00 6.00 6.00 SERVICE CENTER FUND 6.00 6.00 6.00 2.25 2.25 DRAINAGE UTILITY FUND 2.25 2.25 2,25 0.34 0.34 SPECIAL RECREATION FUND 0.34 0.34 0.34 3.16 3.16 TEXAS STAR SPORTS COMPLEX 3.16 3.16 3.16 1.00 1.00 HEALTH INSURANCE FUND 1.00 1.00 1.00 0.50 0.50 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 33.25 31.58 31.58 TOTAL OTHER FUNDS 33.26 33.25 TOTAL ALL FUNDS 390.00 392.00 392.00 392.00 380.00 FY2009 Changes 1) Moved Lieutenants to proper division 2) Converted Senior Engineer to City Planner 3) Urade a PT Galf Maintenance Tech to FT 4) FY2010 Changes A) Split Employees among different funds to distribute salary more equitable. B) Moved 2 Police Officers from CCPD to GF due to revenue shortfall C) Converted Recycling Coordinator to Admin Secretary (moved to Non -Departmental) 7-1 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY08 FY09 FY09 FY10 ACTUAL BUDGET ESTIMATE FUNDED GENERAL FUND 276.25 276.25 276.25 268.84 EDC FUND 15.25 15.25 15.25 16.25 WATER & SEWER FUND 50.00 50.00 1 50.00 49.08 GOLF COURSE FUND 15.25 17.25 1 17.25 14.25 HOTEL/MOTEL FUND 0.00 0.00 1 0.00 0.33 JUVENILE CASE FUND 1900 1900 1.00 1.00 CRIME CONTROL DISTRICT 19.00 19.00 19.00 17.00 SERVICE CENTER FUND 6.00 6.00 6.00 6.00 DRAINAGE UTILITY 2.25 2.25 2.25 2.25 SPECIAL RECREATION FUND 0.34 0.34 0.34 0.34 TEXAS STAR SPORTS COMPLEX 3.16 3.16 3.16 3.16 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 1 0.50 0.50 0.50 TOTAL 390.0O 392.00 392.00 380.00 PART-TIME EMPLOYEES GENERAL FUND 58."05 58.00 58.00 EDC FUND 12. 12.00 10.00 WATER & SEWER FUND 9. 9.00 9.00 GOLF COURSE FUND 59.57.00 57.00 HOTEL/MOTEL FUND0. 0.00 0.00 JUVENILE CASE FUND 0.00 0.00 0.00 0.00 CRIME CONTROL DISTRICT 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 0.00 0.00 0.00 0.00 DRAINAGE UTILITY 0.00 0.00 0.00 0.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 HEALTH INSURANCE FUND 0.00 0.00 0.00 0.00 WC/RISK MANAGEMENT FUND 0.00 0.00 0.00 0.00 TOTAL 167.00 165.00 165.00 163.00 BENEFITS ( Proposed FY08 FY09 FYI Cost Longevity 01-Dec-06 01-Dec-07 01-Dec-08 $465,980 TMRS 14.45% 15.19% 16.49% $3,686,327 Workers Comp $58.50 $63.00 $78.00 $354,744 Health Insurance $666 $647 $651 $3,062,768 Disability Ins. 0.30% 0.24% 0.24% $52,627 $41,528 Life Insurance Medicare Date 01-Apr-86 01-Apr-86 01-Apr-86 Medicare Cost 1.45% 1.45% 1.45% $292,090 TOTAL BENEFIT COST $7,956,064 ')In light of current economic conditions, the city has only funded 380 of the 392 authorized full-time positions, and 163 of the 165 part-time positions in the FY2009-10 proposed budget. 7-2 PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10=2948 POLICE EFFECTIVE 10-23-08 H.T.E. STEP 1 2 3 4 5 6 Job Grade Code FLSA Job Title Start Pay MY 1 EOY 2 EOY 3 EOY 4 Merit Top 510.00 I 20.00 f N IPSO I $21876 $3,019 $3,170 $3,329 , Rig $3,669 $34,507 $369233 $38,036 $39,947 $41,935 $44,031 16658981 17041951 18028651 19,20521 20A6111 21,1686 520.00 1 21.00 I N jDispatcher $3,288 $3,452 $3,624 $31805 $3,997 $4,196 $3%454 $41,426 $43,491 $45,665 $47,961 $50,350 18096811 19,91661 20s9O94 21,9542 23.0582 24.2065 730.00 22.00 N Fire Fighter $4,0161 $4,21bl $4,428 $4,649 $4,883 $5,126 $48,192 $50,597 $53,139 $559790 $58,595 $61,508 16,5042 17,3276 18.1983 19,1061 2000667 21,0644 740.00 22.01 N Fire Fighter/Paramedic $4,163 $4,363 $4,603 $4,824 $5,115 $5,357 $49,9561 $52,360 $55j2411 $57,8921 $61,375 $64,288 17,10801 17093141 18,91831 l9o82611 2100189 22.0166 550.00 23.00 N Communications Supervisor $3,787 $3,9t( $4,175 $4,385 $4,604 $4,834 $45,449 $47,730 $50,103 $52,615 $55,251 $585009 21,8504 2249470 24.0881 25.2958 26,5628 27.8892 565.00 24.00 N Police Officer $4,137 $4,333 $4,540 $4,756 $4,984 $5,222 24.03 N Fire Inspector I $51,999 $54,480 $57,069 $59,813 $62,664 mmm$49,641 23,86581 24,99951 26,19231 27,4372 28.7560 30.1267 760.00 24.01 N Firefighter II $4,137 $4,333 4i4lb4ul $4,756 $&+IZ20&*1 $51222 $49,641 $51,999 $54,480 $57,069 $593,812 mmmmmmm $62,664 17.0003 17.8079 18.6576 1905443 20.4837 21.4602 585.00 25.00 N Senior Police Officer $4,417 $4,613 $4,820 $5,036 $5,264 $5,502 $53,001 $55,358 $57,840 $60,429 $63,172 $66,023 25,4811 26.6146, 2768077 29PO5241 30.3713 31.7420 780.00 25.01 N Fire Fighter/Driver $4,468 $4,665 $4,872 $5,087 mmm $5,316 $5,554 $53,622 $55,980 $581461 $615050 $63,7931 $66,644 1836361 19017121 MUNI 20990751 2le84701 22.A235 790.00 25.02 N Fire Fighter/Driver/Paramedic $4,615 $4,812$5,263 $5,548 $5,785 $55,385 $57,743 $60,563 $63,152 $66,574 $69,425 �18696751 19,77501 20,74071 21662741mmmmmm,22,79921 23.7756 595.00 25.03 mmmmN Senior Police Corporal $4,730 $4,927 &Xp" $5,801 $56,760 $5,91126 $69,613 27.2887 28.4257 29.6101 33,4678 7-3 PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10=29=08 POLICE EFFECTIVE 1043-08 H.T.E. STEP 1 2 3 4 5 6 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 605.00 26.00 N Police Sergeant $5,426 $6,447 $77,362 610.00 26.01 N IFire Inspector II $659110 37.1932 27.00 N IPublic Education Officer 31,3027 820.00 26.03 N jr1re LieutenantlParamedic $5,573 ,42 $80,142 $66,873 22v90161 27,4460 830.00 27.01 N Fire Captain $5,631 $6,799 $811587 $67,576 23,14241 27,9409 128.00 E Police Lieutenant 128.01 1 ITechnical Services Manager $6,174 $74,0861 35,6183 $7,238 $86,857 41.7581 650.00 670.00 127.03 E Fire Training Officer/Paramedic $6,410 $7,450 $76,926 $89,394 36.9835 42.9780 860.00 29.00 N Battalion Chief $6,264 Wit ,218 $86,614 $75,163 25,74061 2906623 870.00 129.01 I N is 26.3444 30.6145 130.00 130.01 130.02 E E E Division Chief/F.M. Division Chief/E.M.S Coord. Police Captain $61578 $78,933 3709484 $7,749 44.7073 44*7071 680.00 680.00 680.00 7-4 NON-EXEMPT PAY PLAN EFFECTIVE 1043=08 Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Top 210 36.00 N Cashier $2,083 $2,156 I $2,232 I $2,310 $2,391 $2,669 36.04 N Greenskeeper $25,002 $25,877 1 126,783 1 127,720 $28,690 $32,024 36.03 N Library Aide 12.0202 12.4409 12.8764 13.3270 13.7934 15.3962 220 36.02 N I Facilities Attendant $2,230 1 $2,3U I $2,388 I $2,473 $2,558 $2,849 37.03 N ILibrary Clerk $269764 1 $27,705 $28,658 1 29,679 $303697 $349193 37.04 N I Office Clerk 12,8674 13.3195 1 13,7780 1402686 1 14,7580 1 16,4390 230 37.01 N Parks Field Tech I 1 $2,353 $2,435 $2,520 $2,609 1 $2,700 I $2,973 37.02 I N IFacility Tech 1 $28,239 $29,225 $30,245 1 $319313 $32,398 1 $359681 37.05 N Public Works Field Tech 1 1365763 14,0504 14,5409 15,0545 15.5761 17.1544 240 38.01 38.03 39.00 39.01 N N N N Police Records Clerk Utility Billing Clerk Parks Field Tech II Animal Control Officer 1 $2,477 $2,565 $2,653 $2,746 $2,843 $3,160 $299727 $30,779 $31,832 $32,948 $34,113 $37,914 14.2917 14,7977 15,3037 15.8405 16.4005 18.2281 39.04 N Receptionist 39.05 N Facility Tech II 39.06 N Public Works Field Tech II 39.07 1 N I Kitchen Coordinator 250 39.08 39.09 39.10 40.00 N N N N Court Clerk Purchasing Tech Juvenile Case Clerk Analyst I $29601 $2,693 $2,787 $2,884 $2,984 $3,284 $31,215 $329315 1 $33,448 $34,613 $35,812 $39,405 1500071 15,5362 16.0808 16.6407 17.2173 18.9447 40.01 N Animal Control Officer II 40.04 N Office Tech 40.05 N Mechanic I 40.07 N Secretary 40.08 N Conference Centre Lead 40.10 N Claims Adjuster 40.11 N HR Benefits Tech. 270 42.03 N Nursery Specialist $2,849 $2,949 $3,052 $3,160 $3,269 $3,653 $34,193 $35,390 $36,622 $37,914 $39,226 $430837 16.4390 1700144 1706065 18.2281 l818587 21.0753 280 40.02 41.01 43.01 43.02 N N N N Office Supervisor Administrative Secretary Administrative Assistant Library Assistant $2,973 $3,077 $3,185 $3,296 $3,412 $31840 $35,681 $36,929 $38,221 $39,549 $40,941 $46,086 17,1544 1707541 1 18,3757 19,0141 1 19,6831 22,1567 43.03 N Equipment Operator 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 43.08 N Public Works Field Tech III 43.12 N Urban Forester 7-5 NON-EXEMPT PAY PLAN EFFECTIVE 10-23-08 Hourly, Monthly and Annual Pay Scales GRADE Code FLSA Job Title Start Pay End Prob. EOY 1 281 41.02 N Circulation Supervisor 1 $3,129 $3,239 $3,352 42.01 N Administrative Secretary II 1 $37,543 $3%871 $40,228 1800496 18,6879 19.3403 EOY 2 EOY 3 Merit Toi 20.01 $3,470 $3,591 1027 $41,636 $431094 $489319 71 20,7183 2302305 $4 42,00 N Technical Specialist $3,284 $3,398 290 320 43.06 nimal Control 46.04EqNCnmnuter olice Records 46.08 Su p 6.09 hief Mechanic $3,406 $3,525 $3,649 $3,777 $40,877 $42,301 $43,789 $45,32t 19.6525 20.3369 21.0523 91.7921 $3,909 $4,399 i46,912 $52,786 2.5537 1 25.3777 48.01 N Foreman $3,779 $3,911 $4,047 $4,188 $4,336 $4,832 48.02 N Inspector II $45,34F22,5614 , $48,562 $507262 $52,027 $57,982 48.04 N Signal Tech II 2173 .7997 2334 24.1642 25.0130 27.8758 330 49.00 N Baliff/Warrant Officer $3,963 $4,102 $4,247 $4549 $5,078 $47,561 $4%228 $50,959 $52,722 $54,584 $60,941 22,8657 23,6671 24.4993 25.3469 1 26.2422 1 29.2987 48.03 N Computer Sup ort Spec II $4,149 $41295 $4,446 $4,601 $4,762 $5,328 50.02 N Inspector III $49,794 $51,541 $53,352 $55,214 $57,140 $63,930 50.03 N jEngineering Technician 23,9394 24.7793 2506501 26.5453 27.4712 30.7385 350 51.02 N Senior Inspector $4,336 $4,487 $4,644 $4,808 $42975 $5,575 $52,027 $53,838 $55,732 $57,690 $59,697 $66,899 25.0130 2508839 1 2667944 27.7358 1 2867003 32.1628 360 52.00 N lInspection Services SUM. 1 $4,551 1 $41710 $4,876 $5,046 $5,223 1$5,826mmj $54,616 1 $569526 $589516 $601554 $62,672 $69,907 2602576 1 27,1758 1 28,1326 29.1126 30,1309 33.6089 7-6 EXEMPT PAY PLAN EFFECTIVE 10-23-08 Hourly, Monthly and Annual Pay Scales I GRADE Code FLSA Job Title Start Mid T 245 E OPEN $2,454 $2%452 $21748 $32,980 I $3,130 $37,559 $14.1595 $1568559 $18,0572 255 140.06 140.07 285 143.04 143.11 138.02 295 143.16 E Second Asst. Golf Pro E Asst. Food & Beverage Mgr. E Asst. Golf Superintendent E First Asst. Golf Pro E Softball World Supervisor. E Conference Centre Manager $2,577 $2,886 $3,253 $301923 $34,631 $39,031 $14.8671 $1606497 $18.7649 $21973 $3,375 $3,841 $35,678 $409503 $46,096 $17.1528 $1964725 $22@1618 $3,253 $3,682 $4,162 $3%031 $44,179 $491938 $1307649 $2162398 $2460087 315 149.07 E Projects and Events Supervisor $3,559 $42,704 $4,083 1 4049,001 $4,539 $541469 $20,5307 1 $23.5579 $26.1869 325 145.03 148.00 E Accountant I E Librarian 3,742 $4,265 44,905 $515186 1.5891 $2496085 >4,786 57,431 12 335 152.01 148.01 149.01 E E IAthletic E Recreation Superintendent Supervisor Human Resources/Benefits Generalist $3,927 $4,479 $5,031 $47,123 $53,742 $60,375 $2246551 $2548376 $2960265 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.04 E Deputy City Secretary 149.08 E lFacilities Supervisor 7-7 EXEMPT PAY PLAN EFFECTIVE 10=23-08 Hourly, Monthly and Annual Pa Scales GRADE Code FLSA Job Title Start Mid Top 345 150.03 E Senior Librarian $4,110 $45694 $51277 $49,324 $56,331 $63,322 $2367133 $27.0821 $3094431 375 153.00 E GIS Manager t153wO4 E Water Utilities Superintendent E Assistant Library Administrator E Park Superintendent $4,733 $5,398 �6,o�y $561801 $64,777 $72,706 $27.3081 $31.1430 $34.9549 149.06 150.05 151.01 154.01 E E E E Communications/Mktg. Mgr. Controller Purchasing Manager Public Works Superintendent $4,971 $5,666 $6,362 $5%649 $67,996 $76,347 $2866772 $3206906 $36.7054 385 154.03 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 154.16 E City Planner 405 155.01 E Civil Engineer $5,480 $6,248 $71015 $65,766 $742971 1 $84,179 $31.6182 $36.0439 $4004708 154.00 156.00 157.02 157.03 E E E E Human Resources/Risk Admin Library Administrator Fleet & Facility Administrator Information Services Administrator $51754 $61561 $7,366 $69,049 $78,727 $88,387 $33.1967 $37.8496 $42.4937 415 157.04 E Senior Civil Engineer 157.05 E Planning & Development Svcs, Mgr. 157.06 E Finance Administrator 157.07 E Public Works Manager 7-8 REPORT CITY EMPLOYE TOT. TRpNStt MONTH CONTRIB CONTRIB CONTRIB MISC BEGINNING BALANCE FY'07-'08 Oct-07 $262,132 $88,054 $350,186 $5,327 Nov-07 $262,000 $84,060 $346,060 $2,563 Dec-07 $264,070 $84,721 $348,792 $9,469 Jan-08 $265,227 $85,677 $350,904 $10,742 Feb-08 $265,726 $85,542 $351,268 $21,641 Mar-08 $266,045 $86,220 $352,265 $30,432 Apr-08 $265,188 $85,420 $350,608 $577 May-08 $264,518 $84,845 $349,363 $11,146 Jun-08 $266,371 $85,912 $352,282 $8,630 Jul-08 $266,183 $85,629 $351,812 $8,127 Aug-08 $267,798 $85,732 $353,530 $12,586 Sep-08 $267,043 $85,806 $352,849 $30,133 YRTOT $3,182,301 $1,027,618 $4,209,919 $151,372 BEGINNING BALANCE FY'08= 09 Oct-08 $267,993 $94,524 $362,517 ($1,311; Nov-O8 $248,863 $86,145 $335,008 $4,678 Dec-08 $249,348 $86,314 $335,663 $3,995 Jan-09 $252,960 $86,659 $339,619 $13,027 Feb-09 $327,530 $86,153 $413,683 $11,467 Mar-09 $270,995 $85,729 $356,725 ($1,130 Apr-09 $270,995 $85,717 $356,712 $2,930 May-09 $270,496 $85,191 $355,687 ($758 i��.,_na �957.368 $85.726 $353,094 $10,441 TOT 159 $3,208,708 � $43,339 Insurance Financial Report TOT. AMT OF INSURANCE REINSUR RX OPERATIN TOTAL MONTHLY END FUND ,.r.0 ��c on r� eiM_ SERVICES FEE COST _ EXP. EXP. CASH FLO BALANCE $2,814,415 �,513 $28,835 $17,149 $16,709 $60,445 $3,018 $126,155 $229,358 $3,043,773 1,623 $197,322 $12,119 $16,983 $37,689 $9,345 $273,459 $75,164 $3,118,937 t,260 $130,851 $9,954 $17,098 $43,739 $8,448 $210,090 $148,170 $3,267,107 1,646 $237,466 $11,586 $17,239 $20,055 $6,705 $293,051 $68,596 $3,335,703 ?,909 $132,586 $10,668 $17,269 $63,542 $7,307 $231,371 $141,538 $3,477,240 ?,696 $164,234 $10,973 $17,326 $26,546 $6,385 $225,464 $157,233 $3,634,473 1,186 $198,618 $10,234 $17,212 $30,847 $8,222 $265,133 $86,052 $3,720,525 1,509 $200,246 $12,305 $17,269 $61,716 $7,498 $299,033 $61,476 $3,782,001 ),912 $346,858 $10,914 $17,298 $28,401 $7,209 $410,679 ($49,768) $3,732,233 � 93g $247 732 $10,863 $17,326 $58,904 $6,732 $341,557 $18,381 $3,750,614 3,116 $299,232 $20,303 $17,156 $49,052 $4,810 $390,553 ($24,436) $3,726,178 2,982 $540,533 $13,911 $17,271 ($311) $14,663 $586,067 ($203,085) $3,523,093 1.290 $2,724,512 $150,979 $206,156 $480,625 $90,340 $3,652,613 $708,678 206 $23,601 686 $92,156 658 $154,185 646 $308,837 150 $209,764 594 $612,866 ,643 $357,545 ,929 $221,642 .535 $36,676 047 �$2,017,272 511,720 $36,332 $27,181 $11,427 $3,278 $50,120 $13,610 $17,532 $44,222 $10,875 $19,362 $45,291 $12,666 $19,332 $48,007 $13,592 $19,270 $41,338 $15,221 $19,270 $46,710 $19,186 $19,270 $28,896 $13,612 $19,174 $59,785 121,908I $172,818 200 $102,034 $259,172 $3,782,Ltib 967 $165,949 $173,738 $3,956,003 182 $235,731 $103,927 $4,059,929 245 $388,610 ($35,964) $4,023,965 288 $298,056 $127,094 $4,151,060 772 $692,837 ($337,243) $3,813,817 287 $447,032 ($87,389) $3,726,428 211 $295,204 $59,725 $3,786,152 239 $135,486 $228,050 $4,014,202 7.391 $2,760,938 � $491,109 City of Euless 2009=10 Proposed Medical & Dental Premiums 2009-10 MEDICAL 2007-08 2008=09 Proposed Increase Em to ee Only Employee + Children Em to ee + Spouse Employee + Family $56.62 $190.68 $246014 $321042 $56.62 $190.68 $246014 $321042 $56.62 $190.68 $246014 $321.42 $0.00 $0.00 $0.00 $0.00 2009-10 DENTAL 2007=08 2008=09 Proposed Increase Em to ee Only$5.00 $5.00 $5.00 $0.00 mtoee + Children $250$2500 $25.00 $0.00 Employee + Spouse $25.00 $25.00 $25.00 1 $0.00 mployee + $36.00 $36.00 $36.00 $0.00 SCHEDULE OF MEDICAL BENEFIIS BENEFITS MAXIMUM LIFETIME BENEFIT AMOUNT IN -NETWORK NON -NETWORK PROVIDERS PHCS (PPO) PROVIDERS (Non-PPO) (Usual and Reasonable) $5,0005000 (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 11 1 $15500 Per Family Unit $1.500 3 x individual $4,500 3 x individual In -Network and Non -Network Deductibles cross apply MAXIMUM OUT-OF-POCKET AMOUNT, PER PLAN YEAR Per Covered Person $21500 $6,000 Per Famil Unit $7,500 3 x individual $18,000 3 x individual The following charges do not apply toward the out-of-pocket maximum and are never paid at 100%: Deductibles) 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 Inpatient and certain Outpatient procedures MUST be Pre -certified through Hines &Associates �-866-0105). Failure to pre -certify will result in a benefit reduction of 50%. Any reduced nbursement due to failure to pre -certify will NOT accrue towards the Out -of -Pocket Maximum. BENEFITS IN -NETWORK NON -NETWORK PROVIDERS PHCS (PPO) PROVIDERS (Non-PPO) Usual and Reasonable COVERED CHARGES Hospital Facility Services (inpatient $200 Co -pay per inpatient $200 Co -pay per inpatient and outpatient) hospital admission; charges in ospital admission; charges in excess of $200 are paid at 80% excess of $200 are paid at 60% after deductible after deductible Note: If readmitted into Note: If readmitted into hospital within 7 days of hospital within 7 days of original admit date for same original admit date for same diagnosis, an additional copay diagnosis, an additional copay will not apply. will not apply. ■ In Hospital Physician charges 80% After deductible 60% After deductible ■ Semi -private room; if hospital has no Room & Board limited to the Room & Board limited to the semi -private rooms, private rooms semiprivate room rate (unless semiprivate room rate (unless will be covered at the private room hospital has no semi -private hospital has no semi -private rate. rooms) rooms) ■ *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 $100 Co -pay per service; $100 Co -pay per service; Diagnostic and/or Invasive charges in excess of $100 are charges in excess of $100 are Therapeutic Services paid at 80% after deductible 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 tern "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. In or Out -Patient Physician Services 80% After deductible 60% After deductible Physician Office Co -pay $25 Co -pay for charges up tJIIIIIIII $130 per office visit; charg60% After deductible in excess of $130 are paid 80% (deductible waived) Voluntary Second Surgical O inioa 100% deductible waived Not Covered X-Ray and Lab Charges 80% After deductible 60% After deductible (if billed by provider other than physician) Applies to all related charges. LabCard Providers 100% (deductible waived) Subject to Plan provisions, exclusions, and limitations 7-12 BENEFITS IN -NETWORK NON=NETWORK PROVIDERS PHCS (PPO) PROVIDERS (Non-PPO) (Usual and Reasonable Allergy Injections 80% (deductible waived) 60% (deductible waived) Ambulance Service ($10,000 air ambulance maximum benefit per 80% After deductible 60% After deductible one-way trip). Usual and Reasonable per trip other than shown above for air ambulance. Preventive Care: ■ 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 — 80% After deductible 60% After deductible Plan Year maximum benefit: 40 visits Hospice 80% After deductible 60% After deductible Plan Year maximum benefit: 40 visits Bereavement Counseling limited to $500/family per Plan year 80% After deductible 60% After deductible BENEFITS IN -NETWORK PROVIDERS PHCS (PPO) NON -NETWORK PROVIDERS (Non-PPO) (Usual and Reasonable) Pain Management Physician Services 80% After deductible 60% After deductible Inpatient/Outpatient Hospital Services 80% After deductible and 60% After deductible and appropriate copay appropriate copay Plan Year maximum benefit: $5,000. Applies to physician & inpatient/outpatient (Please reference copays for (Please reference copays for hospital services combined. inpatient/outpatient hospital "Hospital inpatient/outpatient hospital "Hospital services under services under Facility Services') Facility Services') Physical Therapy, Occupational Therapy 80% After deductible 60% After deductible Combined Plan Year Maximum: 30 visits Speech Therapy 80% After deductible 60% After deductible Plan Year Maximum: 30 visits Pre -admission Testing 100% (deductible waived) IN 60% After deductible (Performed on an Outpatient basis for Inpatient procedures only) Private Duty Nursing 80% After deductible 60% After deductible Plan Year maximum benefit: $10,000 Rehab Facilities 80% After deductible 60% After deductible (Inpatient Only) Limited to 25 da s er Plan Year Skilled Nursing Facility Services 80% After deductible 60% After deductible Limited to 100 days per Plan Year Sleep Apnea 80% After deductible 60% After deductible $2,500 Plan Year Maximum 80% After deductible 60% After deductible TMJ Coverage $1,000 Plan Year Maximum Chiropractic/Spinal Manipulation (Including office visit charge, x-rays, and $25 Co -pay for charges up to 50% After deductible actual spinal manipulation.) Maximum $130 per office visit; charges Benefit $1,200 per Plan Year in excess of $130 are paid at 80% (deductible waived) Acupuncture Therapy 80% After deductible 60% After deductible $1,000 Plan Year Maximum 80% After deductible 60% After deductible Hearing Aids $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 Services) other related services to Emergency - 80% (deductible waived) 80% (deductible waived) lAll Pervisit 7-14 BENEFITS and Nervous �Plari Year Maximum: 60 days Serious Mental Illness (day limit does not apply to Serious Mental Illness) Out -Patient Plan Year Maximum: 30 visits Serious Mental Illness (visit limit does not apply to Serious Mental Illness) Alcohol and Substance Abuse In -Patient Plan Year Maximum: 60 days Year Maximum: 30 visits Medically Necessary Morbid Obesity Treatment425,000 Lifetime Maximum. Prior authorization required. IN -NETWORK NON -NETWORK PROVIDERS PHCS (PPO) PROVIDERS (Non-PPO) (Usual and Reasonable) 80% After deductible 80%After deductible 80%After deductible 80%After deductible 80%After deductible 80% After deductible 80% after deductible 60% After deductible 60%After deductible 60%After deductible 60%After deductible 60%After deductible 60%After deductible Not Covered 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 wit (prior authorization must be obtained from limits on specific transplant. tion vendor) Please refer to Eligible Medic. he Pre -certification 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 Dru2 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 50% Copay 50% Copay centers but excluding hypnosis) $500 Lifetime Maximum Prescription Drugs purchased at a non -participating pharmacy are not covered. 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 reunburse 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 in the ical Plan. Schedule of Benefits. The co -payment amount is not a covered charge under the MedAny one pharmacy prescription is li nited 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 tl:e 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 anew $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 a Non -Preferred Provider is used, the Covered Person may be 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, . a 9 0 0 6 6 a a 9 a a 6 9 0 a 6 0 a a 0 6 0 0 a 0 a 0 0 0 0 0 a 9 9 1 a a 0 0 0 6 a 0 0 a 0 6 0 8 a a a 0 0 a a 0 0 a 0 9 a 0 a 9 0 0 a 6 0 9 a 0 6 4 0 0 a a a 0 0 a I a a 0 0 6 9 0 & 0 a 0 9 a 0 0 0 8 $100 The deductible applies to these Classes of Service: Class B Services — Basic Class C Services — Major Lifetime Orthodontic Deductible, Per person.... ougesse @@games gaseous@ a $200 Dental Percentage Payable Class AServices - Preventive (deductible waived) 80% ................................................................................. Class BServices - Class CServices - Class DServices - Orthodontia................................................................................................................ 5 0% Note: No benefits are payable for Dental services under the Plan until the following waiting periods have been satisfied from date of enrollment under the Dental Plan. Waiting Periods for Coverage Preventive None Basic None Major 6 months from enrollment Orthodontics 12 months from enrollment Maximum Benefit Amount For other than Class D-Orthodontia: Perperson per Plan Year...................................................................................... $1000 For Class D-Orthodontia: PerPerson 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 Maxvnum 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 ROLLOVER MAXIMUM ROLLOVER MAXIMUM * THRESHOLD AMOUNT (MRA) 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 dentwes. (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 rennbursemUni on the Usual and Reasonable Charge for an amalgam filling. The patient will pay the difference in cost. N 1 CITY EULESS SC01'1 &WHITiv, Prescription Plan Summary 01/01/2008-12131/2008 PRESCRIPTION SERVICES Rx i I $ 99.66 S $ 136.40 38.66% Claim Count 17 FeD Mx Rp� NaY Jun Jul nu0 DeP �• 1 10,317 29,004 39,321 3923 110.28 149.51 $10A0 $60.00 smao $wA0 530.00 $20.00 $10.00 S- 260 26� u: 11,494 $ 13,983 $ 12,47( 31,864 $ 33,755 $ 32,44 43,35E $ 47,739 $ 44,911 41.05 $ 48.72 $ 45,61 113.80 $ 117.61 $ 118.8 154.85 $ 166.34 $ 164.5; Total City Cost (Paid) - PMPM 11,189 28,638 39,627 40.99 104.90 145.89 we w, ro, nav J� m ro0 sw °a •m• N N BEGINNING BALANCE FISCAL YEAR 2007-08 Oct-07 $59,864 $1,105 $60,969 Nov-07 $60,105 $1,069 $61,174 Dec-07 $60,256 $6,379 $66,635 Jan-08 $60,466 $1,001 $61,467 Feb-08 $60,316 $4,383 $64,699 Mar-08 $60,165 $3,432 $63,597 Apr-08 $60,195 $750 $60,945 May-08 $60,226 $858 $61,083 Jun-08 $60,346 $831 $61,177 Jul-08 $60,135 $7,237 $67,372 Aua-08 $59.985 $1,715 $61,699 Workman's Compensation/Risk Management Report 6 $642 7,214 1,285 $60,015 $3,827 $63,842 $21,285 $722,074 $32,586 $754,660 $491,765 GINNING BALANCE FISCAL YEAR 2008-09 Oct-08 $61,601 $263 $61,864 $441,448 Nov-08 $61,957 $165 $62,121 $0 Dec-08 $62,215 $1,703 $63,918 $1,092 Jan-09 $62,183 $111 $62,294 $0 Feb-09 $62,021 $139 $62,161 $1,285 Mar-09 $61,957 $7,646 $69,602 $642 Apr-09 $61,957 $132 $62,089 $37,19E May-09 $62,021 $200 $62,221 ($27,774 Jun-09 $61,471 $3,284 $64,755 $64� Jul-09 TOTALS � $557,383 � $13,642 � $571 $2,653 $5,817 $3,026 $930 $456,495-$3yb,bYb yb3L,aUo $3,340 ($1,833) $1,335 $2,291 $5,775 $55,399 $687,907 $3,271 $14,279 $15,079 $3,816 $40,066 $26,568 $714,475 $3,483 ($980) $14,617 $2,617 $20,380 $41,088 $755,563 $3,620 $2,552 $5,981 $2,065 $38,794 $25,905 $781,468 $3,620 ($2,939) $559 $2,112 $3,994 $59,603 $841,071 $5,293 ($2,836) $14,071 $16,568 $15,881 $45,064 $886,135 $3,927 ($3,809) $27,563 $7,395 $36,361 $24,722 $910,857 $3,620 ($2,600) $7,543 $2,387 $17,937 $43,240 $954,097 $3,622 $326 $4,954 $3,700 $17,831 49541.38 $1,003,639 $3,620 $0 $927 $698 $5,245 56454.86 $1,060,094 $6,268 ($345) $14,856 $3,776 $45,840 18001.99 $1,078,096 546.337 $7,631 $110,511 $48,355 $704,598 $50,062 $3,078 ($793) $10,452 $966 $455,151-$393,287 �bu4,auy $4,002 ($1,994) $8,743 $2,700 $13,452 $48,669 $733,478 $3,898 ($4,552) $3,013 $2,555 $5,706 $58,212 $791,690 $3,969 ($12,000) $20,968 $2,906 $15,844 $46,450 $838,140 $3,919 $274 ($434) $412 $5,456 $56,705 $894,845 $5,660 ($1,191) $3,173 $10,740 $19,024 $50,578 $945,423 $3,919 $438 ($981) $2,997 $43,569 $18,520 $963,943 $3,919 $2,477 ($510) $4,399 ($17,489) $79,710 $1,043,653 $3,919 $784 $37,264 $3,004 $45,613 $19,142 $1,062,795 $36 284 ($16 856) $81 688 $30,679� $586,326 � ($1 Comparison and Historical Monthly Service Charges & Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Fund Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate Exemption Comparisons Tax Rate Impact General Fund Government Revenues Governmental Revenues All Funds Revenues Sales Tax Per Capita, General Fund Sales Tax Per Capita, All Funds Sales Tax Rates Sanitation &Recycling Drainage Utility Charge, Residential Comparison Comparative Rates, Water &Wastewater —Other 0ities Water FY09 $7.25 + 3.11 per 1000 gals. FY08 $7.25 + 2.97 per 1000 gals. FY07 $7.25 + 2.80 per 1000 gals Monthly Service Charges Wastewater $5.50+90% of metered water usage @ $2.43 per 1,000 gals $5.50+g0% of metered water usage @ $2.21 per 1,000 gals $5.50+90% of metered water usage @ $2.00 per 1,000 gals. Trash Drainage Recycling $.98 per home $6.99 $2.50 $.92 per apt. unit $.49 for Seniors $.98 per home $6.99 $2.50 $.92 per apt. unit $.49 for Seniors $5.68 $2.50 $.77 per home $.86 per apt. unit $.39 for Seniors General Fund Key Fiscal Points Proposed Budgeted Actual FY10 % FY09 % FY08 Change Change Operating Expenses $29,858,643 (2.89%) $30,747,615 6.76% $28,801,677 Capital Expenses $ 713,767 (64.82%) $ 21028,848 (34.76%) $ 31110,021 Tax Rate .4700 per $100 0.0% .4700 per $100 0.0% .4700 per $100 Debt = .109209 Debt = .118063 Debt = .129659 M&O = .360791 M&O = 6351937 M&O = .340341 Taxable Valuation* $2,646,370,793 (2.91%) $2,725,665,648 4.95% $2,597,021,301 Debt Rating: Moody's G.O. = Al G.O. = Al G.O. = Al W&S = Al W&S = Al W&S = Al Drainage = Al Drainage = Al Drainage = Al Sales Tax = A2 Sales Tax = A2 Sales Tax = A2 S&P G.O. = AA G.O. = AA G.O. = AA- W&S=AA W&S=AA W&S = A+ Drainage = AA+ Drainage = AA+ Drainage = A+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. !69al IV e r, — az .mw It V-TI 53,400 •00 E 1 1 ! • , 497950 • , :i 50 lip Amvkv VAI Yi 3 _ _ - 1dI ,1 IV - y IV i x W VI 91 IV -"`, � ���� IV e r, — az .mw It V-TI 53,400 •00 E 1 1 ! • , 497950 • , :i 50 lip Amvkv VAI Yi 3 _ _ - 1dI ,1 IV - y IV i x W VI 91 IV -"`, � ���� o� w EMPLOYEES PER CAPITA CITY POPULATION FULL TIME EMPLOYEES PER AS OF 1/1/09 EMPLOYEES CAPITA BEDFORD 49,700 365 1 to 136 citizens HURST 38,750 395 1 to 98 citizens N.R. HILLS 66,100 625 1 to 106 citizens GRAPEVINE 47,950 618 1 to 78 citizens COLLEYVILLE 22,550 192 1 to 117 citizens AVERAGE 45, 010 439 1 to 103 citizens EULESS 54,200 380 1 to 143 citizens * Population estimates from North Central Texas Council of Governments. EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $27,977,123 $563 HURST $24,208,823 $625 N.R. HILLS $35,464,033 $537 GRAPEVINE $37,837,000 $789 COLLEYVILLE $17,186,964 $762 AVERAGE $28, 534, 789 $655 EULESS $29,851,579 $551 * Data from FY08 Comprehensive Annual Financial Reports. EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $50,819,053 $1,023 HURST $52,294,070 $1,350 N.R. HILLS $8712691476 $1,320 GRAPEVINE $114,214,000 $2,382 COLLEYVILLE $33,803,174 $1,499 AVERAGE $67, 679, 955 $1, 515 EULESS $71,414,755 $1,318 * Data from FY08 Comprehensive Annual Financial Reports. 8-5 EXPENDITURES PER CAPITA ALL FUNDS General, Bedford: 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 NET BONDED DEBT GENERAL OBLIGATION RATIO OF (AUDIT FY 08) DEBT TO CITY AMOUNT ASSESSED VALUE BEDFORD $50,424,316 1.70% HURST $277373,000 1.05% N.R. HILLS $397518,441 0.60% GRAPEVINE $1247365,000 2.20% COLLEYVILLE $157287,319 0.50% AVERAGE $51, 393, 615 1.21 % EULESS $31,720,000 1.23% SOURCE: FY 2008 Comprehensive Annual Financial Report DEBT PER CAPITA $1,020 $706 $1,105 $2,759 $679 $1,254 $594 TAX RATE at EXEMPTIONS 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 EXEMPTION ON HOME VALUE HOME VALUE HOME VALUE ON $141,846 (A) $124,936 (B) 9/1/2008 SEN. CITIZENS BEDFORD (C) 0.4469 0% $50,000 $634 $335 $157,115 $702 $479 HURST 0.5350 20% $35,000 $607 $347 $137,749 $590 $402 N.R. HILLS 0.5700 15% $367000 $687 $400 $1507054 $727 $522 GRAPEVINE 0.3500 20% $607000 $397 $140 $213,527 $598 $388 COLLEYVILLE (C) 0.3559 0% $657000 $505 $213 $402,378 $1,432 $1,201 AVERAGE 0.4516 11 % $49,200 $566 $287 $212,165 $853 $630 EULESS 0.4700 20% $35,000 $533 $305 $139,874 $526 $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 I M PACT FY08-09 FY09-10* Average Home Value = $139,874 $141,846 Less: Homestead Exemption, 20% 27 975 $28,369 Adjusted Value $111,899 $113,477 Annual Tax Burden: (at proposed rate .470) $525093 $533.34 or monthly $4183 $44.45 Over 65 Average Home Value = $123,657 $124,936 Less: Homestead Exemption, 20% $24.731 $241987 Adjusted Value $98,926 $99,949 Less: Over 65 Exemption 435, 000 435,000 Net Value $63,926 $64,949 Annual Tax Burden: (at proposed rate .470) $300.45 $305.26 or monthly $25.04 $25.44 *Note: Home Values are based on July 2009 average home values rovided b Tarrant A raisal District. w 0 GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS Property Tax $8,850,248 $9,2313251 $12,644,761 Sales Tax $77268,512 $9,012,682 $8,8767924 Mixed Beverage Tax included in other revenue $101,326 $161,783 Franchise Fee $3,195,320 $2,893,507 $4,604,523 Fines & Fees $17265,296 $1,989,392 $2,394,919 Licenses & Permits $802,498 $648,096 $1,705,702 Charges for Service $2,454,530 $1,874,505 $57309,839 Intergovernmental $703,691 $6037055 $2457604 Interest $380,813 $316,191 $530,730 Other Revenue $435,493 $315,042 $230,967 Operating Transfers In $2,158,944 $23,608 $738,519 TOTAL $27,515,345 $27,0081655 $375444,27 SOURCE: FY 2008 Comprehensive Annual Financial Report GRAPEVINE COLLEYVILLE EULESS $7,492,000 $91012,317 $87830,419 $22,923,000 $27478,982 $9,026,534 $1,295,000 $82,532 $84,653 $6,2951000 $1,8187060 $3,816,591 $2,1973000 $171347994 $3,447,103 $1,2277000 $1,1133595 $752,421 $4,9907000 $171777717 $1,127,022 $240,000 $0 $353,567 $358,000 $352,069 $488,038 $560,000 $96,348 $158,389 $2,998,000 $661,936 $1,557,576 $5015753000 $177928,550 $293642,313 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 MultkFamily 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, NRH20, 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: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning &Platting, Rental Income &Concessions. Recreation Fees are recorded in a separate fund. GOVERNMENTAL REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $13,227,183 $12,059,844 $19,248,707 $27,9453000 $11,333,889 $12,200,974 Occupancy Tax $665,255 included in sales tax $260,319 $11,842,000 $0 $234,780 Sales Tax $9,691,349 $18,139,071 $17,445,806 $45,0983000 $4,740,964 $14,319,938 Mixed Beverage Tax included in other rev $101,326 $161,783 $11295,000 $82,532 $84,653 Franchise Fee $3,195,320 $23893,507 $4,604,523 $61295,000 $1,818,060 $33816,591 Fines & Fees $1,353,458 $17989,392 $43389,643 $2,197,000 $1,2031260 $3,447,103 Licenses & Permits $802,498 $648,096 $19705,702 $1,227,000 $1,113,595 $7527421 Charges for Service $23579,188 $13874,505 $5,309,838 $12,4893000 $1,322,732 $1,127,022 OD 7 Intergovernmental $752,157 $663,539 $942,576 $673,000 $15,696 $380,14 N Interest/Other Revenue $1,337,398 $1,343,996 $8,040,285 $4,216,000 $814,098 $1,658,914 Car Rental* $0 $0 $0 $0 $0 $12,832,458 TOTAL $3336033806 $39,7133276 $621109,182 $113,277,000 $22,444,826 $50,8551001 SOURCE: FY 2008 Comprehensive Annual Financial Report * 2/3rd of the short term motor vehicle tax is rebated to the cities of Dallas and Fort Worth. Eulessportion is 54,277,486. 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 a 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. Colleyviile: 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, Golf Course and otherssions plus Special Revenue Funds, Debt Service, Water & Sewer, Drainage Utility, Enterprises Funds, Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Car Rental, Debt Service less capital projects, Water & Sewer, Drainage Utility and other Enterprise Funds. REVENUES BEDFORD $13,227,183 Property Tax Occupancy Tax $665,255 Sales Tax $9,691,349 Mixed Beverage Tax included in other rev Franchise Fee $3,1957320 Fines & Fees $1,3537458 Licenses & Permits $802,498 00 p Charges for Service $17,138,986 Intergovernmental $752,157 Interest/Other Revenue $1,5637776 Car Rental* $0 $48 389 982 ALL FUNDS REVENUES HURST N.R. HILLS $12,059,844 $19,248,707 included in sales tax $260,319 $18,139,071 $17,445,806 $101,326 $161,783 $2,893,507 $4,604,523 $1,989,392 $4,389,643 $648,096 $1,705,702 $18,394,651 $36,459,116 $663,539 $2,588,376 $2,059,959 $8,9287991 $0 $0 $56,9499385 $953792596 GRAPEVINE COLLEI(VILLE $27,945,000 $11,333,889 $11,842,000 $0 $457098,000 $4,740,964 $1,295,000 $82,532 $67295,000 $1,818,060 $2,1977000 $1,203,260 $1,227,000 $1,1137595 $34,244,000 $13,2962637 $673,000 $15,696 $57262,000 $1,194,693 $0 $0 6 $1363078,000 $345799,326 TOTAL SOURCE: FY 2008 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 $4,277,486. EULESS $12,200,974 $2343780 $14,3197938 $841653 $3,816,591 $3,447,103 $7521421 $23,3617423 $3801147 $2,385,299 $12,832,458 $73,815,787 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 Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Car Rental, Debt Service less capital projects, Water & Sewer, Drainage Utility and other Enterprise Funds. SALES TAX PER CAPITA GENERALFUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $752685512 146 97 HURST (1¢) $91012,682 233 N.R. HILLS (1¢) $85876,924 134 GRAPEVINE (1¢) $225923,000 478 COLLEYVILLE (1¢) $2547%982 110 AVERAGE $10,112,020 225 EULESS (1.25¢) $9,026,534 167 133 * Data from FY08 Comprehensive Annual Financial Report. SALES TAX PER CAPITA ALL FUNDS CITY* TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $%6911349 195 HURST (20) $18113%071 468 N.R. HILLS (20) $17,4453806 264 GRAPEVINE (20) $45,098,000 941 COLLEYVILLE (20) $4,740,964 210 AVERAGE $19,023,038 423 EULESS (20) $14,3191938 264 * Data from FY08 Comprehensive Annual Financial Report. CITY Bedford Colleyville EULESS Grapevine Haltom City Hurst N. Richland Hills Southlake Sales Tax Rates RATE July 1, 2009 INCLUDES 8.25°/o 1/2 property tax relief 1/2 4b (streets) 8.25% 1/2 economic development 1/2 crime prevention 8.25% 1/2 economic development 1/4 crime prevention 114 property tax relief 8.25% 1/2 4B economic development 1/2 crime prevention 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 114 parks and recreation 8,25% 112 economic development 1/2 crime prevention 8.25% 1/2 parks &recreation 1/2 crime prevention 8.25°/® 1/2 parks development 1/2 crime prevention 00 SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES SINGLE BAGS TWICE A FAMILY COST OF OR YEAR BULK RECYCLING COST OF CITY CUSTOMERS SERVICE CANS PICKUP COMPANY RECYCLING BEDFORD 14,000 $7.18 Bags Only YES ALLIED $1.97 COLLEYVILLE 8,900 $8.77 EITHER ONCE IESI $1.92 GRAPEVINE 13,000 $10.97 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 12,500 $10.62 EITHER YES IESI INCLUDED HURST 11,000 $7.06 EITHER YES ALLIED $2.08 N . R. HILLS 18,500 $9.38 EITHER YES DUNCAN DISP INCLUDED RICHLAND HILLS 2,700 $10.48 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,000 $10.25 EITHER YES DUNCAN DISP INCLUDED AVERAGE 11,075 $9.34 $1.99 EULESS 11,505 $7.23 EITHER NO ALLIED $1.01 DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON Colleyville $7.00 Bedford $3.50 Hurst $4.00 Grapevine $4.00 * North Richland Hills $3.42 (maximum) Arlington $2.75 * Grand Prairie $3.50 (maximum) Richland Hills $8.00 Euless I $2.50 * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. COMPARATIVE RATES CITY MINIMUM BILL* WATER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - SR. $12.00 2.28/tgals $18,84 $30.24 $39.36 $46,20 $57.60 NON -SENIOR, $13.20 2.28/tgals $20.04 $31,44 $40.56 $47,40 $58,80 GRAPEVINE* $9.75 2.74/tgals $12.49 $26.19 $37.15 $45.37 $59.07 N. R. HILLS* $9.30 3.39/100cf $13.84 $36.54 $54.70 $68,32 $91002 4.54/tgals COLLEYVILLE* $12000 3.23/tgals $15.23 $31038 $44.30 $53,99 $70.14 HURST* $12.15 4.89/tgals $17.04 $41.49 $61,05 $75.72 $100017 AVERAGE $11,28 3.54/tgals $15.73 $33.41 $47.55 $58.16 $75.84 EULESS $7.25 3.11/tgals $16.58 $32.13 $44,57 $53.90 $69.45 *Minimum bill includes first 2000 gallons of usage. WASTEWATER CITY MINIMUM BILL* SEWER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD r$8,75 1.06/tgals $11,93 $17,23 $21,47 $21,47 $21147 GRAPEVINE (15,000 Cap) $7.80 3.26tgals $17,58 $33.88 $46.92 $56,70 $56,70 N. R. HILLS $7.27 1.86/100cf $14.74 $27,19 $37,15 $37115 $37.15 2.49/tgals COLLEYVILLE $8.60 2.02/tgals $14.66 $24,76 $32.84 $32.84 $32,84 HURST $8,79 2.82/tgals $17,25 $31,35 $42,63 $42,63 $42.63 AVERAGE $8.24 2.33/tgals $15,23 $26,88 $36,20 $38.16 $38,16 EULESS** 1 $5.50 2.43/tgals $12.06 $23,00 $31174 $34,66 $34.66 Billed for 90% of consumption up to 12000 gallons. N N Utility Bill Comparison CITY WATER WASTEWATER DRAINAGE SANITATION RECYCLING TOTAL (8 tgals) (8 tgals) BILL BEDFORD $31.44 $17.23 $3.50 $7.18 $1.97 $61.32 GRAPEVINE $26.19 $33.88 $4.00 $10.97 INCLUDED $75.04 N . R. HILLS $36.54 $27.19 $3.42 $9.38 INCLUDED $76.53 COLLEYVILLE $31.38 $24.76 $7.00 $8.77 $1.92 $73.83 HURST $41.49 $31.35 $4.00 $7.06 $2.08 $85.98 AVERAGE $33.41 $26.88 $4.38 $8.67 $1.99 $75.34 EULESS $32.13 $23.00 $2.50 $7.23 $1.01 $65.87 Mayor Mary Lib Saleh Jun. Jul. Aug. Sep. Oct Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 41000 28,000 65,000 283000 287000 18,000 122000 91000 13,000 67000 12,000 4,000 BEDFORD water $22 $77 $161 $77 $77 $54 $41 $34 $43 $27 $41 $22 $676 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $249 combined $43 $98 $182 $98 $98 $75 $61 $54 $64 $48 $61 $43 $925 GRAPEVINE water $15 $81 $182 $81 $81 $54 $37 $29 $40 $21 $37 $15 $673 wastewater $45 $45 $45 $45 $45 $45 $45 $45 $45 $45 $45 $45 $537 combined $60 $126 $227 $126 $126 $98 $82 $74 $85 $65 $82 $60 $17210 N.R. HILLS water $18 $127 $295 $127 $127 $82 $55 $41 $59 $27 $55 wastewater $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 combined $54 $163 $331 $163 $163 $117 $90 $77 $95 $63 $90 Do W COLLEYVILLE water $18 $96 $215 $96 $96 $64 $44 $35 $48 $25 $44 $18 $800 wastewater $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $378 combined $50 $127 $247 $127 $127 $95 $76 $66 $79 $56 $76 $50 $1,178 HURST water $22 $139 $320 $139 $139 $90 $61 $46 $66 $32 $61 $22 $1,138 wactawatar $41 $41 $41 $41 $41 $41 $41 $41 $41 $41 $41 $41 $489 AVERAGE water $19 $104 $235 $104 $104 $69 $48 $37 $51 $26 $48 $19 $864 wastewater $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $416 combined $54 $139 $270 $139 $139 $103 $82 $72 $86 $61 $82 $54 $1,280 EULESS water $20 $94 $209 $94 $94 $63 $45 $35 $48 $26 $45 $20 $793 wastewater $14 $35 $35 $35 $35 $35 $32 $25 $35 $19 $32 $14 $344 combined $34 $129 $244 $129 $129 $98 $76 $60 $82 $45 $76 $34 $1,137 CC Water Sewer-SaleA Jun. Jul. Aug. 151000 26,000 23,000 BEDFORD water $47 $72 $66 wastewater $15 $15 $15 Mayor Pro Tem Tim Stinneford Sep. Oct. Nov. Dec. Jan. 5,000 11,000 97000 5,000 71000 $25 $38 $15 $15 combined $63 $88 $81 $40 $53 Feb. Mar. Apr. May TOTAL 6,000 83000 117000 61000 $34 $15 $25 $15 $29 $15 $27 $15 $31 $15 $38 $15 $27 $15 $470 $195 4dQ 4:dn Gdd P,d9 P.d7 Qf;4 TA9 GRr.S GRAPEVINE water $45 $76 $67 $18 $34 $29 $18 $23 $21 $26 $34 $21 $417 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $349 combined $73 $103 $95 $45 $62 $56 $45 $51 $48 $54 $62 $48 $766 N.R. HILLS water $68 $118 $105 $23 $50 $41 $23 $32 $27 $37 $50 $27 $604 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $283 combined $91 $140 $127 $45 $72 $63 $45 $54 $50 $59 $72 $50 $887 00 N COLLEYVILLE water $54 $90 $80 $22 $41 $35 $22 $28 $25 $31 $41 $25 $499 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $264 combined $75 $110 $101 $42 $62 $55 $42 $49 $46 $52 $62 $46 $763 HURST water $76 $130 $115 $27 $56 $46 $27 $37 $32 $41 $56 $32 $676 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $330 combined $101 $155 $141 $53 $82 $72 $53 $62 $57 $67 $82 $57 $1,006 AVERAGE water $58 $97 $86 $23 $44 $37 wastewater $22 $22 $22 $22 $22 $22 $23 $30 $26 $33 $44 $26 $533 $22 $22 $22 $22 $22 $22 $284 combined $80 $119 $109 $45 $66 $59 $45 $52 $49 $56 $66 $49 $818 EULESS water $54 $88 $79 $23 $41 $35 $23 $29 $26 $32 $41 $26 $505 wastewater $35 $35 $35 $16 $30 $25 $16 $21 $19 $23 $30 $19 $308 combined $89 $123 $113 $39 $71 $60 $39 $50 $45 $55 $71 $45 $812 GC Water Sewer - Stinneford CouncilmemberLeon Hogg Jun. JUI. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 53000 143000 13,000 31000 2,000 17000 31000 5,000 4,000 41000 71000 107000 BEDFORD water $25 $45 $43 $20 $18 $15 $20 $25 $22 $22 $29 $36 $320 wastewater $13 $13 $13 $13 $13 $13 $13 $13 $13 $13 $13 $13 $156 sssssssss WWMMM combined $38 $58 $56 $33 $31 $28 $33 $38 $35 $35 $42 $49 $476 GRAPEVINE water $18 $43 $40 $12 $10 $7 $12 $18 $15 $15 $23 $32 $246 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $250 ssssssss combined $39 $63 $61 $33 $31 $28 $33 $39 $36 $36 $44 $53 $496 N.R. HILLS water $23 $64 $59 $14 $9 $5 $14 $23 $18 $18 $32 $46 $325 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $207 combined $40 $81 $76 $31 $27 $22 $31 $40 $36 $36 $49 $63 $532 I IV G7 COLLEYVILLE water $22 $51 $48 $15 $12 $9 $15 $22 $18 $18 $28 $38 $296 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $200 combined $38 $67 $64 $32 $29 $25 $32 $38 $35 $35 $45 $55 $496 WMM HURST water $27 $71 $66 $17 $12 $7 $17 $27 $22 $22 $37 $51 $376 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $241 combined $47 $91 $86 $37 $32 $27 $37 $47 $42 $42 $57 $71 $616 AVERAGE water $23 $55 $51 $16 $12 $9 $16 $23 $19 $19 $30 $40 $312 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $211 combined $40 $72 $69 $33 $30 $26 $33 $40 $37 $37 $47 $58 $523 EULESS water $23 $51 $48 $17 $13 $10 $17 $23 $20 $20 $29 $38 $308 wastewater $16 $35 $35 $12 $10 $8 $12 $16 $14 $14 $21 $27 $221 combined $39 $85 $82 $29 $23 $18 $29 $39 $34 $34 $50 $66 $528 CC Water Sewer- Hogg Councilmember Linda Martin Jun. Jul. Aug. Sep. Oct Nov. Dec. an. Feb. Mar. Apr. May TOTAL 107000 203000 12,000 12,000 157000 111000 23000 31000 4,000 3,000 3,000 31000 BEDFORD water $36 $59 $41 $41 $47 $38 $18 $20 $22 $20 $20 $20 $382 wastewater $12 $12 $12 $12 $12 $12 $12 $12 $12 $12 $12 $12 $143 combined $48 $71 $52 $52 $59 $50 $30 $32 $34 $32 $32 $32 $525 GRAPEVINE water $32 $59 $37 $37 $45 $34 $10 $12 $15 $12 $12 $12 $320 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $211 combined $49 $77 $55 $55 $63 $52 $27 $30 $33 $30 $30 $30 $531 N.R. HILLS water $46 $91 $55 $55 $68 $50 $9 $14 $18 $14 $14 $14 $448 wastewater $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $177 combined $60 $106 $69 $69 $83 $65 $24 $29 $33 $29 $29 $29 $624 OD N O) COLLEYVILLE water $38 $70 $44 $44 $54 $41 $12 $15 $18 $15 $15 $15 $383 wastewater $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $176 combined $53 $85 $59 $59 $69 $56 $27 $30 $33 $30 $30 $30 $559 HURST water $51 $100 $61 $61 $76 $56 $12 $17 $22 $17 $17 $17 $508 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $207 combined $69 $117 $78 $78 $93 $73 $29 $34 $39 $34 $34 $34 $715 A VERA GE water $40 $76 $48 $48 $58 $44 $12 $16 $19 $16 $16 $16 $408 wastewater $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $183 combined $56 $91 $63 $63 $73 $59 $27 $31 $34 $31 $31 $31 $591 EULESS water $38 $69 $45 $45 $54 $41 $13 $17 $20 $17 $17 $17 $392 wastewater $27 $35 $32 $32 $35 $30 $10 $12 $14 $12 $12 $12 $262 combined $66 $104 $76 $76 $89 $71 $23 $29 $34 $29 $29 $29 $654 GC Water Sewer -Martin Councilmember Donna Mickan Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 71000 42,000 432000 287000 38,000 22,000 159000 10,000 14,000 73000 14,000 12,000 BEDFORD water $29 $109 $111 $77 $100 $63 $47 $36 $45 $29 $45 $41 $733 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $270 combined $52 $131 $134 $100 $122 $86 $70 $59 $68 $52 $68 $63 $1,003 GRAPEVINE water $23 $119 $122 $81 $108 $65 $45 $32 $43 $23 $43 $37 $742 wastewater $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $602 combined $74 $170 $172 $131 $159 $115 $96 $82 $93 $74 $93 $87 $1,344 N.R. HILLS water $32 $191 $195 $127 $173 $100 $68 $46 $64 $32 $64 $55 $1,147 wastewater $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $476 combined $72 $231 $235 $167 $212 $140 $108 $85 $103 $72 $103 $94 $1,622 Co IV COLLEYVILLE water $28 $141 $144 $96 $128 $77 $54 $38 $51 $28 $51 $44 $880 wastewater $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $418 combined $63 $176 $179 $131 $163 $111 $89 $73 $86 $63 $86 $79 $1,299 HURST water $37 $208 $213 $139 $188 $110 $76 $51 $71 $37 $71 $61 $1,261 wastewater $45 $45 $45 $45 $45 $45 $45 $45 $45 $45 $45 $45 $545 combined $82 $253 $258 $185 $234 $155 $121 $97 $116 $82 $116 $107 $1,806 AVERAGE water $30 $154 $157 $104 $139 $83 $58 $40 $55 $30 $55 $48 $953 wastewater $39 $39 $39 $39 $39 $39 $39 $39 $39 $39 $39 $39 $462 combined $68 $192 $196 $143 $178 $121 $97 $79 $93 $68 $93 $86 $1,415 EULESS water $29 $138 $141 $94 $125 $76 $54 $38 $51 $29 $51 $45 $871 wastewater $21 $35 $35 $35 $35 $35 $35 $27 $35 $21 $35 $32 $378 combined $50 $173 $176 $129 $160 $110 $89 $66 $85 $50 $85 $76 $17249 CC Water Sewer- Mickan Councilmember Glenn Porterfield Jun. Jul. Aug. Sep. Oct Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 3,000 77000 77000 71000 8,000 3,000 8,000 41000 57000 51000 57000 35000 BEDFORD water $20 $29 $29 $29 $31 $20 $31 $22 $25 $25 $25 $20 $307 wastewater $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $15 $177 combined $35 $44 $44 $44 $46 $35 $46 $37 $39 $39 $39 $35 $484 GRAPEVINE water $12 $23 $23 $23 $26 $12 $26 $15 $18 $18 $18 $12 $229 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $315 combined $39 $50 $50 $50 $52 $39 $52 $42 $44 $44 $44 $39 $545 N.R. HILLS water $14 $32 $32 $32 $37 $14 $37 $18 $23 $23 $23 $14 $298 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $257 OD IV OD COLLEYVILLE water $15 $28 $28 $28 $31 $15 $31 $18 $22 $22 $22 $15 $276 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $241 combined $35 $48 $48 $48 $51 $35 $51 $39 $42 $42 $42 $35 $517 HURST water $17 $37 $37 $37 $41 $17 $41 $22 $27 $27 $27 $17 $346 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $297 combined $42 $61 $61 $61 $66 $42 $66 $47 $52 $52 $52 $42 $644 AVERAGE water $16 $30 $30 $30 $33 $16 $33 $19 $23 $23 $23 $16 $291 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $257 combined $37 $51 $51 $51 $55 $37 $55 $41 $44 $44 $44 $37 $549 EULESS water $17 $29 $29 $29 $32 $17 $32 $20 $23 $23 $23 $17 $289 wastewater $12 $21 $21 $21 $23 $12 $23 $14 $16 $16 $16 $12 $208 combined $29 $50 $50 $50 $55 $29 $55 $34 $39 $39 $39 $29 $497 CC Water Sewer- PorteReltl Councilmember PerryBynum Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. 79000 18,000 22,000 16,000 15,000 71000 81000 61000 Feb. Mar. Apr. 7,000 6,000 21,000 May TOTAL 13,000 BEDFORD - water $29 $54 $63 $50 $47 $29 $31 $27 $29 $27 $61 $43 $491 wastewater $16 $16 $16 $16 $16 $16 $16 $16 $16 $16 $16 $16 $194 combined $45 $70 $80 $66 $64 $45 $48 $43 $45 $43 $77 $59 $665 GRAPEVINE water $23 $54 $65 $48 $45 $23 $26 $21 $23 $21 $62 $40 $451 wastewater $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $367 combined $54 $84 $95 $79 $76 $54 $57 $51 $54 $51 $92 $71 $819 N.R. HILLS water $32 $82 $100 $73 $68 $32 $37 $27 $32 $27 $96 $59 $665 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $296 combined $57 $107 $125 $98 $93 $57 $61 $52 $57 $52 $120 $84 $962 OD N CD COLLEYVILLE water $28 $64 $77 $57 $54 $28 $31 $25 $28 $25 $73 $48 $538 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $273 combined $51 $86 $99 $80 $77 $51 $54 $48 $51 $48 $96 $70 $811 HURST water $37 $90 $110 $81 $76 $37 $41 $32 $37 $32 $105 $66 $742 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $342 combined $65 $119 $138 $109 $104 $65 $70 $60 $65 $60 $134 $94 $1,085 A VERAGE water $30 $69 $83 $62 $58 $30 $33 $26 $30 $26 $79 $51 $578 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $295 combined $54 $93 $107 $86 $83 $54 $58 $51 $54 $51 $104 $76 $872 EULESS water $29 $63 $76 $57 $54 $29 $32 $26 $29 $26 $73 $48 $541 wastewater $21 $35 $35 $35 $35 $21 $23 $19 $21 $19 $35 $35 $331 combined $50 $98 $110 $92 $89 $50 $55 $45 $50 $45 $107 $82 $872 CC Water Sewer- Bynum Council Average Jun. Jul. Aug. Sep, Oct. Nov. Dec. 87000 23,000 27,000 153000 17,000 107000 81000 Jan. Feb. Mar. Apr, May 6,000 83000 63000 10,000 71000 TOTAL BEDFORD water $31 $66 $75 $47 $52 $36 $31 $27 $31 $27 $36 $29 $489 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $198 combined $48 $82 $91 $64 $68 $53 $48 $43 $48 $43 $53 $46 $687 GRAPEVINE water $26 $67 $78 $45 $51 $32 $26 $21 $26 $21 $32 $23 $449 wastewater $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $380 combined $58 $99 $110 $77 $83 $63 $58 $52 $58 $52 $63 $55 $829 N.R. HILLS water $37 $105 $123 $68 $77 $46 $37 $27 $37 $27 $46 $32 $661 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $306 combined $62 $130 $148 $94 $103 $71 $62 $53 $62 $53 $71 $58 $967 Do W O COLLEYVILLE water $31 $80 $93 $54 $60 $38 $31 $25 $31 $25 $38 $28 $535 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $281 combined $55 $103 $116 $77 $84 $61 $55 $48 $55 $48 $61 $52 $816 HURST water $41 $115 $134 $76 $86 $51 $41 $32 $41 $32 $51 $37 $737 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $354 combined $71 $144 $164 $105 $115 $81 $71 $61 $71 $61 $81 $66 $19091 AVERAGE water $33 $86 $101 $58 $65 $40 $33 $26 $33 $26 $40 $30 $574 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $304 combined $59 $112 $126 $83 $91 $66 $59 $52 $59 $52 $66 $55 $878 EULESS water $32 $79 $91 $54 $60 $38 $32 $26 $32 $26 $38 $29 $538 wastewater $23 $35 $35 $35 $35 $27 $23 $19 $23 $19 $27 $21 $320 combined $55 $113 $126 $89 $95 $66 $55 $45 $55 $45 $66 $50 $858 CC Water Sewer -Average Water Utilities Analysis Memo Historical Rainfall Data Rainfall Comparison —Graph Comparison of Rainfall to Water Sales Water Produced— Table &Graph Water Purchased -Table &Graph Available Water Supply —Table &Graph Water Billed —Table &Graph FY Water Billing Efficiency —Table &Graph Water Revenue —Table &Graph Wastewater Flow —Table &Graph Wastewater Revenue —Table &Graph THE CITY 0 F ELILPgs MEMORANDUM TO: MAYOR AND CITY COUNCIL FROM: RON YOUNG -PUBLIC WORKS DIRECTOR SUBJECT: WATER UTILITIES DATA AND ANAYLSIS DATE: 7/21 /2009 The trends for water consumption and water billing in 17Y09 appear to be tracl�ing a fairly average 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, FY08 actual rainfall, historical average rainfall, and year-to-date rainfall for FY09. Page 9-5 Comparison of Rainfall to Water Sales This is a tabular and graphical comparison of historical rainfall versus water sales. Pale 9-6 and 9-7 Water Produced This is a tabular and graphical depiction of historical water production and FY09 YI water production. This is water produced by City of Euless water wells. 9-1 Page 9-8 and 9-9 Water Purchased This is a tabular and graphical depiction of historical water purchases and FY09 YTD water purchases. This is water purchased from the Trinity River Authority (TRA). Page 9-10 and 9-11 Water Consumed This is a tabular and graphical depiction of historical water consumption and FY09 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 FY09 YTD water billing. The figures shown are provided by the water billing office. Page 9-14 and 9-15 Fiscal Year Water Billing Efficiency Tbis is a tabular and graphical depiction of the ratio of water billed to water consumed. Page 9-16 and 17 Water Revenue This is a tabular and graphical depiction of historical water revenues and FY09 YTD water revenues. Page 9-18 and 19 Wastewater Flow This is a tabular and graphical depiction of historical wastewater flows and FY09 YTD wastewater flows. Page 9-20 and 9-21 Wastewater Revenue This is a tabular and graphical depiction of historical wastewater revenue and FY09 YTD wastewater revenue. 9-2 Historical Rainfall Data W 12 10 i7 OOc =.��Historical Average Rainfall Comparison -,FY'05 tFY'06 FY'07 =FY'08 = FY'09 ComparIS ison of Rainfall to Water Sales Rainfall (in inches) Water Sales ( allons X 1000) Water Sales (millions of gallons) ;FY l00 v01 '02 '03 '04 '05 106 '07 pg 09 26.58 46.95 38.34 30.75 41.08 29.11 20.74 53.51 27.10 25.81 21578,403 21470,782 27185,954 2,294,236 212491581 21433,809 21986,380 2,248,853 27520,331 1,632,529 2578 2471 2186 2294 2250 2434 2986 2249 2520 1633 Comparison of Rainfall to Water Sales 3,500 60 -- - = 33000 50 --- - --- ---- 2,500 a as } — ---- — - -- -- rn 40 2,000 0 CD acc---- - t9 30 — -- ----- 11500 c c 20 — - -- —- 11000 0 y N - = 10 - -- ---- ----- ----- - - - 500 0 '00 101 '02 '03 '04 105 '06 '07 '08 109 Fiscal Year —m—Rainfall ��WaterSales d� Water Produced (in Gallons X 1000, unless otherwise noted) FY FY FY FY FY FY FY FY FY FY HISTORICAL MONTH T'00 101 '02 '03 04 '05 '06 '07 08 09 MO. AVG. October 47017 40324 35629 52985 46559 37650 31508 22533 39369 50288 40386 November 29570 30884 41686 51999 41288 27323 41845 21191 37309 55024 37812 December 31311 27497 43430 45746 43749 27723 27618 23792 17223 53048 34114 1st Qtr. Tota1 107898 98705 120745 150730 131596 92696 100971 67516 93901 158360 112312 1.01 1.10 U. 1.02 ist Qtr. Monthl Av MGD 1.17 1.07 1.31 1.64 1.43 1.72 1.22 January 31824 29564 42573 45692 49864 28798 23299 24506L26 56995 35189 February 27378 24516 39784 44839 39391 20502 95 39401 42126E 48794 34283 March 32862 13552 37463 51645 26532 15808 44724 46105 73476 36283 2nd Qtr. Total 92064 119820 142176 115787 65108 107424 112737 55650 179265 97600 Ind Qtr. Monthl Av MGD) 1.LL 1,33 1.58 1,290.72 1.19 1.25 0.62 1.99 1.08 6 Month Total 199240565 292906 2473K 157804 208395 180253 149551337625 218078 6 Month Avg. 1.1.32 1.61 1.36 0.87 1.15 0.99 0.82 1.86 1.20 April 31334 14420 40968 46806 20502 15387 36162 44627 20402 71738 34235 May 34334 27928 44990 51943 19704 15823 23612 44386 27242 78983 36900 June 39812 30311 38390 40738 20445 17826 33596 21678 29839 50653 32329 3rd Qtr. Total 105539 72659 124348 139487 60651 49036 93370 11069' 7-i4o; 201374 94473 3rd Qtr. Monthl Av .MGD 1.16 0.80 1.37 1.53 0.67 0.54 1.03 1.22 �2709 } 5SS999 3210542 9 Month Total 305501 238996 J64913 432393 J08034 206u40 301765 29094 9 Month Avg. 1.12 0.88 1.34 1.58 13 0.76 1.11 1.07 0.83 1.97 1.1 ° 33468 Jul 48794 34196 35363 3534cL. 21557 30575 17759 48495 29127 36028 August 42597 353E 38226 34089 21513 37784 29872 38469 4638053 September 41127 33251 36485 53215 33202 38886 23299 37026 46073 073 4th Qtr. Total 132518 102839 110074 122653 76272 107245 70930 123990 121514 0 107559 4th Qtr, Monthl Av MGD 1.44 1.12 1.20 1.33 '84 06 314 85 302695 4149,77 94 34854 531.32 08999 418345 Year End Total 138019 341835 474957 55504G J Annual Monthl Avg.MGD 1.20 0.94 1.30 1.52 1.05 0.86 1.02 1.14 0.95 48 1.15 Deviation 0,01(0.19)0.33 From Historical Mo. Avg. (MGD) 0.05 (0.21) 0.16 0,37 (0.09) (0.29) (0.13) ( ) From Historical YearlyAvg. 191674 (76,510) 56,642 136,701 (34,039) (104,260) (45,650) (3,411) (69,797) 120,654 Water Production so,000 70,000 60,000 N o 50,000 cc (9 0 Ma 40,000 c M N 0 t 30,000 20,000 10,00( C: � .a�FY'09 7HISTORICALAVERAGE =-" FY'05 Water Purchased (in Gallons X 1000, unless otherwise noted) 350,000 300,000 c 0 250,000 co 0 Llow m .a o 200,000 c N 7 O L H 150,000 100,00C Water Purchased c��HistoricalAverage=�==FY'05 Q�FY'06 Available Water Supply (in Gallons X 1000, unless otherwise noted) CO O 425,000 375,000 0 325,000 cz O -a 275,000 cc fN 7 �p O t ~ 225,000 175,000 125,000 Water Supplied Boa �° z� N. ��� F��i P co QG OJO �G m4a �� Historical Average �=:-=FY '05 � FY '09 Water Billed (in galionsX 1000, unless otherwise noted) N 450,000 400,000 350,000 N 300,000 c 0 t9 0 250,000 N o 'C � C W � N 200,000 H 150,000 100,000 Water Billed t P \0 Oho , 1 FY '07 mwa::� FY '08 ��FY '09 Historical Average �FY'05 FY'06 Fiscal Year Water Billing Efficiency (in gallons X 1000, unless otherwise noted) Water Consumed • • 1 i Mwzj [fill V Me Foot 0 •� •I •I �� •�•'•• 1 : • : • •:• Kej Fagg in L9 4,000 3,000 O 0 2,000 cm N O cn 1,000 Water Billin Efficiencv Comparison '05 Mpg '07 '08 uy Fiscal Year tWater Consumed _�_ =Water Billed �—Efficiency 98% 96% 94% 92% 84% 82% 80% Water Revenue (in dollars, unless otherwise noted) 0 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 N i o $9003000 Q 1 $800,000 �l Cu U) $700,000 $600,000 $500,000 $400,000 Water Revenue p �0 �=FY'08 l. =�FY'09 Historical Average JFY'05 ��FY'06 FY'07 — Wastewater Flow (in gallons X 1000, unless otherwise noted) 160,000 140,000 120,000 U) 0 M 0 0 j 0100,000 c 0 w 0 0 t I- w 80,000 60,000 Wastewater Flow ��Historical Average FY'07 �-_:_—FY'08 �FY'09 IV O MONTH October November December 1st. Qtr. Total 1st Qtr. Monthly Av January February March 2nd Qtr. Total 2nd Qtr. Monthly A' 6 Month Total 6 Month Avg. April May June 3rd Qtr. Total 3rd Qtr. Monthly A' 9 Month Total 9 Month Avg. Jul August September 4th Qtr. Total 4th Qtr, MonthlyA Year End Total Annual Monthly A Deviation From Historical Montt From Historical Yearl Wastewater Revenue (in dollars, unless otherwise noted) FY FY FY FY FY FY FY FY HISTORICAL ANNUAL '02 '03 104 105 '06 '07 108 109 MO. AVG. AVG. % ?981202 $312,696 $410,393 $390,354 $423,065 $414,018 $414,843 $501,741 $3957664 8.7% 3111881 $290,219 $355,058 $349,824 $397,095 $427,620 $470,409 $453,818 $382,366 8.4% t65,475 $259,121 $337,112 $364,989 $414,573 $375,1801 $393,283 $417,416 $353,394 7.8% 3731558 $862,0371 $1,1021564 $111051166 $1,234,733 $1,216,818 1 $1,278,535 1 $11372,975 1 $1,131,423 24.8% 292,853 $287,346 $367,521 $368,389 $411,578 $405,606 $426,178 $457,658 $377,141 8.3% 3021684 $287,419 $364,285 $330,566 $364,927 $351,644 $438,789 $459,634 $362,493 8.0% 2521555 $2553904 $323,269 $321,129 $393,208 $399,337 $3802610 $402,848 $3411107 7.5% 2531450 $310,041 $321,427 $369,898 $403,158 $345,301 $371,306 $410,487 $339,226 7.4% 8081689 $853,364 $1,008,981 $110217592 $1,161,293 $1,096,282 $1,190,705 $1,272,969 $1,051,734 23.1% 2691563 $284,455 $336,327 $340,531 $387,098 $365,427 $3962902 $424,323 $350,578 7.7% 687,247 $1,7151401 $2,111T544 $2,126,758 $2,396,026 $2,313,100 $2,469,240 $2,645,944 $2,183,158 47.9% 2811208 $285,900 $351,924 $354,460. $3992338 $385$17 $411 54n $440,991 $363,860 8.0% 2781332 $339,973 $389,385 $341,333 1 $3761464 $3681625 1)378,008 I $479,578 $368,962 8.1% 2971975 $399,769 1 $357,430 1 $374,454 I $402,186 $4095 ,18 $448,459 $420,193 $388,748 8.5% 2811017 $359,506 $369,029 1 $3281206 $480,249 1 $354,810 1 $424,048 $441,186 $379,756 1 8.3% 8571324 $1v099,249 $1,115,844 $110431993 $1,258,899 $1,132.953 $1250,515 I $1,340,957 I $1,137,467 25.0% 285,775 $366,416 $371,948 $347,998 $419,633 $377,651 $416,838 $446,986 $379,156 8.3% 544,571 $2,814,649 $3,227,388 $3,170,751 $3,654,925 13,446,053 1 $34719,755 1 $3,986,901 1 $3,320,624 1 72.970 i2821730 $312,739 $358,599 $352,306 $406,103 $382,895 $413,306 1 $4427989 $368,958 1 8.1% $292,709 $416,246 $411,282 $350,716 $450,340 $367IOU 1 $536,084 $403,597 8.9% $335,8617 $426,306 $412,274 $3811915 $513,388 $413,950 $498,260 $425,994 9.3% $318,231 $397,818 $432,325 $362,809 $460,973 $432,564 $448,193 $407,559 8.9% $9467807 $1,240,371 $1,255,880 $1,095,440 $1,424,701 $1,214,315 $1,482,537 $0 $1,237,150 27.1% $315,602 $413,457 $418,627 $365,147 $4741900 $404,772 $494,179 $0 ,557,774 9.0% 3,491378 $4,055,020 $4,483,268 $4,266,191 $5,079,626 $41660,368 $5,202,292 $32986,901 $4,557,774 100.0% $290,948 $337,918 $373,606 $3559516 1 $423,302 1 $388,364 $433,524 $332,242 $366,928 $75,979 $29,009) $6,678 ($111412) $67,786 $21,436 1 $433,524 ($34,686) 066,397 ($502,754) ($747506)1 ($291,583) $521,852 $1021594 $644,518 ($570,873) $550,000 $500,000 $450,000 L 0 0 N M $400,000 Cz CO $350,000 $300,000 Wastewater Reve n u e N �0 ��FY'08 tFY'09 Historical Average ��FY'05 mo-FY'06 FY'07 Multi -Year Financial Plan Introduction Letter General Funds General Fund Executive Summary General Fund, Multi -Year Financial Plan General Fund Revenue 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 Fund, Multi -Year Financial Plan Enterprise Funds Water and Wastewater Fund, Executive Summary, Water and Wastewater Multi -Year Financial Plan Water and Wastewater Revenue Assumption Water and Wastewater Debt Service Fund —Multi Year Financial Plan Drainage Utility Multi -Year Financial Plan Service Center, Multi -Year Financial Plan Texas Star Golf Course, 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 & Proi ected Vehicle Replacements INTRODUCTION The City of Euless Five -Year Plan is presented for your review. Major funds will show the estimated beginning fund balances, estimated revenues and expenses, and ending fund balances. Staffing variances, estimated tax rates, and estimated water and wastewater rates are also presented. This presentation includes operations and capital items that are recommended for FY2010 and the impact of recommended major capital projects through FY2014. Due to the volume of decisions included in the general fund and the water and wastewater fund, separate executive summaries have been provided that hi wghlight significant assumptions. Supplemental and capital requests for all major funds were submitted by the directors. Only a limited number of requests have been included in the plan as recommended and funded. The remaining items are shown for informational purposes only and would only be funded if excess fund balance becomes available. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Supplemental programs recommended and funded have been included in the Proposed Supplemental section of each fund's presentation. Minimum required reserve levels and designated reserves are reflected and must be maintained as required by the City's fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Property tax valuations are projected at 4% growth each year. Most revenue items are projected at either a 2% growth factor or remain flat. Sales tax is projected to grow at approximately 5% per year in FY11 and FY12 based on an anticipated economic recovery and 4% thereafter. Baseline expenditures have been held to current levels except for pay plan adjustments, health insurance increases, street overlay, and changes in depreciation. FY2009-10 recommended supplemental programs include the addition of a full- time apartment inspector to assist code services with the implementation of the enhanced inspection program. In future fiscal years, as funding becomes available frozen positions are reinstated. In addition, FY2011 includes funding to staff the new senior citizen center. Recommended capital programs for FY2009-10 include replacing city computers and minor equipment throughout the city, continued funding for the Euless Revitalization program, radio replacement program and street overlay. Additional capital funding is proposed in future years to continue the replacement of city computers and firefighting equipment. General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding. Under current assumptions, the city would propose to issue $1,852,000 in FY2012-13 for renovations to the animal shelter and the development and engineering building. This debt would be paid by the car rental fund until current debt levels drop in FY2016-17. Equipment Replacement Fund The equipment replacement fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the current replacement schedule. Following the year of purchase, equipment and vehicle purchases are added to the depreciation charge in order to insure that proper funds will be available for the next scheduled replacement. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes a salary package, health insurance increases, and transfers to IF for proposed capital projects. Proposed capital includes recommended park projects identified in the Capital Improvements Program for years 2011-2014. Crime Control and Prevention District The Crime Control and Prevention District fund includes a salary package, health insurance increases, and continuation of existing programs. No other changes are proposed. Short -Term Motor Vehicle Tax Fund Short-term Motor Vehicle Tax revenue has been budgeted at $12,000,000 beginning in FY2010-11. Two-thirds of this revenue is shared with Dallas and Fort Worth. This fund also includes transfers to support general fund operations and debt service, as well as a proposal to cash flow several major capital projects. In addition to the projects included in the FY2009-10 budget, funding has been 1 0-2 proposed for future phases of the Midway Park Family Life Center, several street projects, and a fire training facility. This plan maintains the recommended minimum reserve in the short-term motor vehicle fund of $2,000,000 to offset any future economic changes. Water and Wastewater Fund This fund includes a 1.5% to 2% growth in water and wastewater revenue. FY2009-10 includes rate increases for both water and wastewater based on anticipated cost increases from Trinity River Authority for water purchases and wastewater treatment. Changes in the baseline include pay plan adjustments, health insurance increases, and changes in depreciation expense. Future projected rate increases are shown based on estimated TRA and city costs. The operating budget includes funding to continue the annual water and wastewater infrastructure improvements. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding. Debt service payments for the water tank debt and related transmission lines will be paid from impact fees for the life of the bonds. This project was identified in the water impact fee master plan. No debt issues are currently planned from the water and wastewater fund. Service Center Fund The only increases in the Service Center fund are for pay plan adjustments, health insurance costs and changes in depreciation charges. Transfers from the water and wastewater fund have increased accordingly. Drainage Fund The Drainage Utility fund does not include any changes in the baseline other than the pay plan, health insurance, and depreciation. The current debt of this fund will be paid in full at the end of FY2009-10. Therefore, this plan includes a projected bond sale in FY2011 to fund the drainage improvements along Hurricane Creek. An additional bond sale is proposed in FY2012 to fund the city's expected participation in the drainage improvements along Boyd Branch. These proposed bond sales would require a 500 rate increase in FY2012 and 750 in FY2013. 1 0-3 Golf Course Fund The golf course fund includes increases in revenues that are directly attributed to the number of rounds projected, expected increases in food and beverage, and conference centre bookings. Expenses are projected to increase in revenue producing departments as Cl result of increased rounds, pay plan adjustments, fuel, utilities, and production costs for food and beverage and Pro Shop. Debt service expense is projected based on actual long-term debt commitment. The five year plan projects this fund to continue to be self-supporting. Texas Star Sports Complex Revenues at the Texas Star Sports Complex are projected to increase between 1 and 2% per year over the next five years. The revenue assumptions are centered primarily on maintaining current league participation and tournament play. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs and increased umpire fees. All other operating expenses are projected to remain flat due to shortfalls in revenue projections. Debt service expense is projected based on actual long-term debt commitment. The five year plan shows that this facility will continue to be self-supporting. This multi -purpose sports complex continues to be a great asset for the city and its citizens. However, recent downward trends in the recreational economy, as well as increased local competition in this market have caused a downturn in the revenue stream for this enterprise fund. Based on the past few years, revenues are projected to increase only slightly. While these slight increases will allow the facility to operate with a marginal profit, additional funds will not be available to cover their increasing capital needs. Considering the age of this facility and necessary capital improvements during the next five years, alternative funding sources may be necessary to fund capital and/or operating items in future fiscal years. CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Timing of debt sales can significantly impact the interest and sinking portion of the tax rate. The recommended multi -year plan provides for minimal increases in the tax rate, water rate, and wastewater rate, while maintaining existing service levels. Future decisions will have a significant impact on many features of this plan. TAX RATE VARIABLE Tax Rate Tax Rate Change Assessed Value Increase/$100 Amount aenerated by 1 d General Fund Executive Summary ase Year Budget 2009-10 $0.4700 $000000 $ 26,463,708 $ 259,344 Projected 2010=11 $0.4850 $000150 $271522,256 $ 269,718 Transfer from Car Rental $ 745,000 $ 745,000 Tax Rate Equivalent - Car Rental Transfer 00028726 00027621 EXPENDITURES Departmental Expenditures $ 29,858,623 Street Overlay $ - Increase in Insurance Contribution $ - Salary Package $ Capital Expenses $ 713,787 Total Expenditures $ 30,572,410 IPROPOSED SUPPLEMENTAL IPro emental PROPOSED CAPITAL $ 29,973,015 $ 300,000 $ 149,780 $ 850,000 $ 31.272,795 Year 3 Projected 2011-12 $0.4850 $0,0000 $28,6231147 $ 280,507 $ 745,000 0,026559 $ 31,214,543 $ 300,000 $ 71,898 $ 892,500 - Year 4 Projected 2012-13 $0.4950 $060100 $29,768,072 $ 291,727 850,000 0.029137 $ 32,247,870 $ 300,000 $ 72,162 $ 937,125 $ - $ 335557157 Year 5 Projected 2013=14 $0.4950 $MOW $30,9589795 $ 303.396 850, 000 0.028016 $ 33,266,213 $ 300,000 $ 75,442 $ 983,981 $ 34,625,636 Other (See Capital Request) $ 378,685 $ - $ - $ - $ - Street Overlay $ 300,000IS Equipment $ 217,750 $ 100,000 $ 150,000 $ 200,000 $ 250,000 Fire Equipment $ 10,000 $ 11,025 $ 51011 $ 35,000 $ Proposed Capital $ 906,435 $ 111,025 $ 155,011 $ 235,000 $ 250,000 STAFFING VARIABLE Full-time Positions 269.84 271.34 272.34 273.34 273,34 Part-time Positions 58.00 62.00 62.00 62.00 62.00 General Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 6 Budget Projected Projected Projected Projected 2009.10 2010=11 2011.12 2012-13 2013=14 BEGINNING BALANCE 71196 362 61680,068 5,578,316 61461,022 6 6391682 REVENUES Ad valorem taxes(') 91325,488 91940,390 10,458,232 11,234,834 11,812,041 Delingenttaxes 78,000 79,560 81,151 82,774 84,430 Penalties 81,000 82,620 84,272 85,958 87,677 Sales taxes 81725,658 91161,941 91620,038 91908,639 10,205,898 Mixed Beverage 82,000 83,640 85,313 87,019 88,759 Franchise taxes 410979587 41252,316 4,377,772 41615,752 4,639,974 Fines and fees 4,134,550 4,258,587 41343,758 41430,633 4,5191246 Licenses and permits 849,065 849,065 674,065 674,065 674,065 Interest Income 142,500 225,000 300,000 300,000 300,000 Grants 343,874 354,190 364,816 375,760 387,033 Tower Lease 268,000 273,360 278,827 284,404 290,092 Transfers from car rental 745,000 745,000 745,000 850,000 8509000 Transfer from other funds 936,379 960,222 985,156 11020,603 19040,243 Miscellaneous 114,450 116,739 119,074 121,455 123,884 Total Revenues 299923,651 31,382,629 32,517,474 33,971,897 35,1039343 EXPENSES Administration (21769,906) (21769,905) (21769,905) (21769,905) (2,769,905) Finance & Administrative Services (11194,892) (1,194,892) (11194,892) (11194,892) (11194,892) Police Protection (91804,058) (91854,058) (10,047,012) (10,047,012) (10,047,012) Fire Protection (7,4061805) (7,406,805) (71406,805) (7,406,805) (71406,805) Planning & Development (11089,960) (1,0890960) (11089,960) (11089,960) (11089,960) Community Services (21169,532) (21225,532) (21225,532) (2,285,532) (2,2851532) Public Works (11385,540) (11385,540) (1,425,540) (11425,640) (11425,540) Non -Departmental - Operating (41037,951) (51346,655) (61320,110) (7,338,591) (81407,346) Operating Expenses (29,858,643) (31,273,347) (32,479,756) (33,668,237) (34,626,992) Capital Expenses 713,767 0 0 0 Total Expenses 30,672,410 3192739347 32,479,766 33,658,237 34,626 992 Designated Reserves (344,325) (100,000) (1000000) (100,000) (100,000) Recommended Reserves per Policy (41908,270) (51140,824) (51339,138) (5,516,423) (5,692,108) Available for Supplemental 64,908 109,282 37,718 413,660 476,351 Proposed Supplemental 60,000 0 0 0 0 Remaining Supplemental 41908 109,282 37,718 413,660 476,351 Additional Available for Capital 11228,990 339,234 139,177 (155,400) (152,426) Total Available for Capital 11233,898 448,516 176,895 258,260 323,925 Proposed Ca half�1 (906,435) 111 025 155 011 235 000 300 000 Remaining Funds Available 327,463 337,491 21,884 23,260 23,925 ENDING FUND BALANCE 61680,068 61678,316 5,4611022 6,639,682 61816,033 Tax Rate Variable Assessed Taxable Valuel$100 Amount generated by 1¢ tax I&S Rate General Fund 26,463,708 259,344 0,109209 0,360791 27,522,256 269,718 0,116453 0,368547 28,623,146 280,507 0,112167 0,372833 29,768,072 299,727 0,109885 0.385115 30,958,795 303$96 0,105673 0,389327 Total Tax Rate 0,470000 0,485000 0,486000 0,495000 0,495000 Rollback I&S Rollback M&O 0,109209 0,412559 0,116453 0.379995 0,112167 0,109885 0,387845 0,392099 04105673 0,404663 Total Rollback Rate 0,521768 0,496448 0,500011 0,501984 0.510335 M&O Rollback Amount 103395,482 91957,949 10,570,202 11,113,582 11,928,481 Tax Rate Equiv- Motor Vehicle Tax 0.028726 0,027621 0,026559 0,029137 0,028016 Full-time positions"' 269.84 Part time aositions 58.00 (7) collection Rate for M&O Is 98.00 (2) Proposed Capital vill ony be funded If excess reserves are available. (3) Added back funding for frozen positions in future years. 271.34 272.34 273.34 273.34 62.00 62.00 62.00 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on 4% increase in assessed value. Prior Year Taxes Projected average growth of 2%. Penalties & Interest Projected average growth of 2%. Sales Tax Based on 5 % growth in FY11 and FY12 due to projected recovery and 4% growth thereafter. Additional Sales Tax Based on 25% of projected sales tax revenues. Franchise Fees Projections based on average growth of 2%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected to remain flat in FY11 and to drop in future years. Interest Income Projected interest rates between 2% to 3%. Miscellaneous Projected average growth of 2%. Police Program Reimbursements Projected average growth of 3% based on pay plan adjustments. Betterment Contributions Projected to remain flat. Transfers Transfers from the enterprise funds are based on 5% of projected revenues. The car rental transfer is based on general fund requirements for capital and supplemental needs. General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009=10 2010-11 2011-12 2012-13 2013=14 BEGINNING BALANCE 792,386 394,377 349,377 304,377 309,377 REVENUES Ad valorem taxes 21751,800 31051,696 31056,953 31114,576 31114,977 Delinquent taxes 25,000 401000 40,000 40,000 40,000 Penalties 20,000 20,000 20,000 20,000 201000 Interest Income 71000 45,000 451000 45,000 45,000 Transfer from Car Rental 195,149 199,142 196,903 200,182 360,006 Total Revenues 219989949 39355,838 31358,856 314195758 31579,983 EXPENSES Principal (21115,000) (212001000) (2,290,000) (21395,000) (21555,000) Interest (11278,958) (11197,838) (11110,856) (11016,758) (11016,983) Bank Charges 31000 31000 31000 31000 31000 Total Expenses 31396,958 3,4001838 31403,856 3,414,758 31574,983 Recommended Reserves per Policy (283,080) (283,403) (283,655) (284,563) (297,915) ENDING FUND BALANCE 394,377 349,377 304,377 309,377 314,377 Tax Rate Variable Assessed Taxable Value/V00 25,197,564 26,205,467 27,253,685 28,3431833 29,477,586 Amount generated by 1¢ tax 251,976 262,055 272,537 283,438 294,776 I&S Rate 09109209 0.116453 06112167 06109885 0,105673 General Fund 0.360791 0.368547 06372833 08385115 06389327 Total Tax Rate 06470000 0,485000 06485000 00495000 06495000 Rollback I&S 00109209 00116453 06112167 06109885 0,105673 Rollback M&O 00412559 0.379995 00387845 06392099 09404663 Total Rollback Rate 06521768 00496448 06500011 04501984 06510335 M&O Rollback Amount 101395,482 91957,949 10,570,202 115113,582 11,928,481 Tax Rate Equiv -Motor Vehicle Tax 0.007745 0.007599 0.007225 0.007063 0.012213 Debt Issuance Variable: Beginning debt outstanding*" 29,680,000 27,565,000 25,365,000 23,075,000 22,532,000 Principal retired (2,115,000) (21200,000) (21290,000) (21395,000) (21555,000) Principal Issued 0 0 0 118521000 0 debt outstandi ** Excludes debt service on Dallas StarsCenter. 27,565,000 075,000 19,977 Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010A1 2011-12 2012-13 2013-14 BEGINNING BALANCE 757,945 653,264 688,085 11076,882 1,257,921 REVENUES Sales taxes 314905264 31664,776 31848,015 31963,456 41082,359 Interest Income 5,000 12,000 181000 18,000 18,000 Transfer from EDC Reserve 23500 18,000 27,000 27,000 27,000 Total Revenues 31497,764 31694,776 3,893,015 41008,456 41127,359 EXPENSES Parks (797,828) (842,828) (842,828) (842,828) (8421828) Library (922,481) (922,481) (922,481) (922,481) (922,481) Economic Development (285,683) (289,173) (292,838) (295,147) (297,525) Debt Service (928,938) (940,512) (935,498) (934,490) (940,998) Non -Departmental - Operating (415,705) (4641951) (510,573) (557,431) (605,763) Operating Expenses (31350,635) (31459,945) (35504,218) (31552,377) (316091595) Capital Expenses (146,320) Total Expenses (31496,955) (3045%945) (315043218) (3,552,377) (31609,695) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 147,129 234,831 3881797 456,079 517,764 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 147,129 234,831 388,797 456,079 517,764 Additonal Available for Capital 111,625 153,254 188,085 576,882 757,921 Total Available for Capital 258,754 388,085 576,882 11032,961 11275,685 Proposed Capital: Trail Enhancements/Lighting (50,000) Park Amenities Upgrades (150,000) Blessing Branch (275,040) Shade Structures (18,000) Part-time Security Guard (16,500) Part-time Consultant (36,000) Refurbish Bldg 1100 Westpark Way (35,000) Proposed Capital 106,500) (200,000) 0 275,040) 0 Remaining Funds Available 153,254 188,085 576,882 757,921 11275,685 ENDING FUND BALANCE 653,254 688,085 11076,882 19257,921 11775,685 Staffing Variable: Full-time positions 16.25 16.75 16.75 16.75 16.75 Part time positions 10.00 10.00 10.00 10.00 10.00 Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013A4 BEGINNING BALANCE 349,939 302,091 311,182 348,605 375,606 REVENUES Sales taxes 11720,565 11832,388 11924,008 11981,728 21041,180 Interest Income 11500 61000 91000 91000 91000 Total Revenues 1,722,065 198389388 11933,008 11990,728 2,0501180 EXPENSES Police Protection (11719,913) (11829,297) (11895,585) (1,963,727) (21033,983) Capital Expenses Total Expenses 11719,913 19829,297 11895,585) (1,963,727) (2,0331983 Recommended Reserves per Policy (282,725) (300,706) (311,603) (3221804) (334,353) Available for Supplemental 21152 91091 37,423 27,001 161197 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 25152 91091 37,423 27,001 16,197 Additional Available for Capital 71,518 11385 (421) 25,800 411252 Total Available for Capital 739670 10,476 37,002 52,801 571449 Proposed Capital 501000 0 0 0 0 Remaining Funds Available 23,670 10,476 37,002 52,801 57,449 ENDING FUND BALANCE 302,091 311,182 3489605 375,606 391,803 Staffin Variable: Full-time positions 17.0 17.0 17.0 17.0 17.0 Part time positions 0.0 060 0.0 0.0 000 Short - Term Motor Vehicle Tax Fund Multi - Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009=10 201 0=1 1 2011=12 2012A3 2013-14 BEGINNING BALANCE 41210,089 61942,002 61362,360 89786,467 71250,776 REVENUES Motor Vehicle Tax 11,700,000 11,700,000 11,700,000 11,700,000 11,700,000 Interest Income 100,000 1001000 1501000 150,000 150,000 Transfers 0 0 0 0 0 Total Revenues 11,8001000 11,8001000 11,850,000 11,860,000 11,850,000 EXPENSES DFW Rebate (71800,000) (71800,000) (718001000) (71800,000) (71800,000) Transfer to Debt Service (195,149) (199,142) (196,903) (200,182) (360,006) Transfer to General Fund (745,000) (745,000) (745,000) (850,000) (850,000) Total Expenses (817409149) (81744,142) (8,741,903) (8,850,182) (95010,006) Recommended Reserves per Policy (21000,000) (2,0001000) (21000,000) (21000,000) (29000,000) Available for Supplemental 31059,851 31055,858 31108,097 21999,818 21839,994 Additional Available for Capital 21210,089 31942,002 41362,360 61786,457 51250,775 Total Available for Capital 59269,940 6,9971860 73470,457 91786,275 81090,769 Proposed Capital: Midway Park Family Life Center (775,000) (317,500) (21742,500) Fire Training Facility (11793,000) Planning Consultant (100,000) Streets CIP 452,938 (21318,000) (684,000) 13289,000) Proposed Capital (1,327,938) (2,6351500) (684,000) (41535,500) 11289,000) Remaining Funds Available 31942,002 41362,360 61786,457 51250,775 6,801,769 ENDING FUND BALANCE 51942,002 61362,360 81786,457 71250,775 8,801,769 Water and Wastewater Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011=12 2012-13 2013=14 RATES Water Base Rate $7.25 $7,25 $7,25 $7.25 $7,25 Water Consumption Rate $3,43 $3054 $3,57 $3,61 $3,65 Wastewater Base Rate $5050 $5050 $5.50 $5950 $5050 Wastewater Consumption Rate $2,53 $2,62 $2,64 $2,67 $2.71 EXPENDITURES Departmental Expenditures $ 13,9241303 $ 14,089,764 $ 14,427,896 $ 14,806,011 $ 15,071,886 Salary Package $ - $ 125,000 $ 131,250 $ 137,813 $ 144,703 Transfer to Capital $ 11000,000 $ 11000,000 $ 1,000,000 $ 11000,000 $ 1,000,000 Transfer to General Fund $ 11802,758 $ 11851,043 $ 11887,062 $ 11923,956 $ 11963,235 Transfer to Service Center $ 11129,145 $ 11148,305 $ 11166,526 $ 1,1851576 $ 11205,567 Transfer to Debt Service $ 169,760 $ 171,360 $ 167,760 $ 169,160 $ 170,265 Non -Department - One Time $ 121,751 $ - $ - $ $ - Total Expenditures $ 18,147,717 $ 18,385,472 $ 18,780,494 $ 19,222,515 $ 19,555,656 PROPOSED SUPPLEMENTAL Proposed Supplemental $ $ $ - $ - $ - PROPOSED CAPITAL Certified Postal Coding $ 41800 $ - $ $ $ - Computer Hardware/Software $ 79,250 $ 200,000 $ 1501000 $ 100,000 $ - Hydra Storz -Phase II $ 30,000 $ $ - $ $ - Transfer to C I P $ 220,000 $ - $ $ $ Proposed Capital $ 334,050 $ 200,000 $ 150,000 $ 100,000 $ - STAFFING VARIABLE Full-time Positions 49.08 49408 49,08 49,08 49,08 Part-time Positions 9,00 9.00 9100 9000 9,00 Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009=10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 4,624,476 41170,291 4,0951252 49035,376 31952,424 REVENUES Water Service 10,828,945 11,264,827 11,454,860 11,6730621 11,895,610 Wastewater Service 51874,137 61108,909 61204,701 61319,324 61453,319 Sanitation Service 160,000 165,600 171,396 177,395 183,604 Sale of New Meter/Reconnect 183,000 189,405 196,034 202,895 209,997 Inspection Fees 50,000 751000 75,000 75,000 75,000 Penalties/Miscellaneous 301,500 312,053 322,974 334,278 3451978 Interest Income 76,000 80,000 1201000 120,000 120,000 Initiation & Transfer Fees 34,000 35,190 36,422 37,696 39,016 Recycling Fees 270,000 279,450 289,231 299,354 3091831 TRA Rebates 250,000 Total Revenues 18,0279582 18,5109433 18,870,618 19,239,563 1996329355 EXPENSES Utility Billing (415,914) (415,914) (415,914) (415,914) (415,914) Recycling (41,300) (41,300) (410300) (41,300) (41,300) Geographic Information Sys. (429,079) (429,079) (429,079) (429,079) (429,079) City Engineer (439,148) (439,148) (43%148) (439,148) (439,148) Water Production (61480,161) (61630,197) (6,762,616) (61920,675) (71081,671) Water Distribution (656,409) (656,409) (656,409) (656,409) (656,409) Wastewater Treatment (21871,482) (21973,918) (31040,765) (31115,690) (31213,078) Meter Reading (52,563) (52,563) (52,563) (52,563) (52,563) Transfer to W&WW CIP (19000,000) (1,000,000) (11000,000) (11000,000) (11000,000) Transfer To General Fund (11802,758) (19851,043) (1,887,062) (1,923,956) (1,963,235) Transfer to Service Center (1,12%145) (11148,305) (11166,526) (11185,576) (112053567) Transfer to W&WW Debt (169,760) (171,360) (167,760) (169,160) (170,265) Transfer to Rate Stabilization (115,000) - Non -Departmental - Operating (21423,247) (21576,235) (21721,352) (21873,045) (21887,528) Operating Expenses (18,025,966) (18,385,472) (18,780,494) (19,222,615) (19,555,656) Capital Expenses 121,751 Total Expenses 1891479717 18,3859472 18,780,494 19,222,615 199655,656 Recommended Reserves per Policy (31703,966) (32777,837) (31859,006) (31949,832) (41018,286) Available for Supplemental 1,616 124,961 90,124 17,048 76,699 Proposed Supplemental Remaining Supplemental 11616 124,961 90,124 17,048 76,699 Additional Available for Capital 798,759 392,454 236,246 85,544 (65,861) Total Available for Capital 800,375 517,415 326,370 102,592 10,837 Proposed Capital(') (334,050) 200 000 (160,000) (100,000) Remaining Funds Available 466,326 317,415 176,370 21592 10,837 ENDING FUND BALANCE 41170,291 41096,262 4,035,376 31962,424 41029,123 Rates Staffing Water Base Rate $7.25 $7.25 $7.25 $7.25 $7.25 Consumption/1,000 gallons $3.43 $3.54 $3.57 $3.61 $3.65 Sewer Base Rate $5,60 $5,50 $5,50 $5,50 $5.50 90% of metered water usage $2,53 $2,62 $2,64 $2,67 $2,71 Variable Full-time positions 49.08 49.08 49.08 49.08 49.08 Part time ositions 9.00 9.00 9.00 9.00 9.00 Proposed Capital will only be funded if excess reserves are available. Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue source Assumptions Interest Income Projected interest rates between 2% and 3%. Sanitation Services Based on average growth of 3.5%. Water Service Based on average growth volume with projected rate of 1 % to 1.5% in # of accounts and increase as needed. Wastewater Service Based on average growth volume with projected rate of 1 % to 1.5% in # of accounts and increase as needed. Sale of New Meters Based on average growth of 3.5%. Reconnect Fees Based on average growth of 3.5%. Inspection Fees Based on engineering estimates. Miscellaneous Based on average growth of 3.5%. Penalties Based on average growth of 3.5%. Initiation & Transfer Fees Based on average growth of 3.5%. Recycling Fees Based on average growth of 3.5%. Water and Wastewater Debt Service Fund/Debt Reserve Funds Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009=10 2010-11 2011=12 201243 2013A4 BEGINNING BALANCE 430,720 430,720 430,720 430,720 430,720 REVENUES Transfer from W&S Operations 169,760 171,360 1679760 1699160 170,265 Transfer from Impact Fees 260,792 264,196 262,212 260,034 267,662 Total Revenues 4309552 4359556 429,972 4299194 437,927 EXPENSES Principal (255,000) (270,000) (275,000) (285,000) (305,000) Interest (173,552) (163,556) (152,972) (142,194) (130,927) Bank Char es 21000 21000 21000 21000 21000 Total Expenses 4309552 435,556 429,972 4299194 4379927 Recommended Reserves per Policy (363,240) (3589575) (352,807) (343,794) (339,212) ENDING FUND BALANCE 430,720 430,720 430,720 430,720 430,720 Debt Issuance Variable: Beginning debt outstanding 41105,000 31850,000 31580,000 31305,000 31020,000 Principal retired (255,000) (270,000) (275,000) (285,000) (305,000) Ending debt outstanding 318501000 31580,000 31305,000 31020,000 21715,000 Drainage Utility Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010=11 2011=12 2012-13 2013=14 BEGINNING BALANCE 287,168 168,298 383,068 479,396 5399385 REVENUES Drainage Fees Penalties 6801000 91000 680,000 91000 816,000 92000 11156,000 91000 11156,000 97000 Interest Income 51000 51000 7,500 71500 71500 Total Revenues 694,000 694,000 832,500 11172,500 11172,600 EXPENSES Operating Expenses (403,970) (469,240) (475,112) (481,248) (487,686) Debt Service 218,900 261,050 631,263 633,688 Total Expenses 622,870 469,240 736,162) 11112,511) 111219374 Recommended Reserves per Policy (127,987) (96,419) (151,266) (228,598) (230,419) Available for Supplemental 71,130 224,760 96,338 59,989 51,126 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental Additional Available for Capital 71,130 159,181 224,760 61,879 961338 231,792 59,989 250,798 51,126 3081966 Total Available for Capital 230,311 286,639 328,130 310,787 360,092 Proposed Capital (CIP) 200,000 0 0 0 0 Remaining Funds Available 30,311 286,639 3281130 310,787 360,092 ENDING FUND BALANCE 158,298 383,058 479,396 539,385 590,611 Rates Drainage Rate $2.50 $2.50 Debt Issuance Variable: Beginning debt outstanding** Principal retired Principal Issued Hurricane Creek Boyd Branch Total Principal Issued Ending debt outstanding 210,000 (210,000) 0 0 0 31420,000 3,4201000 31420,000 3,420,000 (90,000) 41000,000 41000,000 71330,000 7,330,000 (220,000) 0 71110,000 7,110,000 (2351000) 0 61875,000 Staffing Variable: Full-time positions Part time positions 2.25 0.0 2.25 0.0 2.25 0.0 2.25 0.0 2025 0.0 Service Center Fund MUlti-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009=10 201Owl 1 2011=12 2012=13 2013-14 BEGINNING BALANCE 2155258 215,258 215,258 215,258 215,258 REVENUES Transfer from W&S Fund 1,129,145 1,148, 305 1,166, 526 1,185, 576 11205,567 Total Revenues 11129,145 15148,305 11166,526 11185,576 11205,567 EXPENSES Service Center (11129,145) (11148,305) (11166,526) (11185,576) (11205,567) Capital Expenses Total Expenses (1,129,145) (11148,305) (11166,526) 11185,576 11205,567 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 215,258 215,258 215,258 215,258 215,258 Total Available for Capital 215,258 215,258 215,258 215,258 215,258 Proposed Capital 0 0 0 0 0 Remaining Funds Available MME 215,258 215,258 2151258 215,258 2151258 ENDING FUND BALANCE 215,258 215,258 215,258 215,258 215,258 Staffing Variable: FUII-time positions 6.0 6.0 6.0 6.0 6.0 Part time positions 000 090 000 000 000 Texas Star GOIf Course Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 201Owl 1 201142 2012=13 2013.14 BEGINNING BALANCE 344,977 3935939 406l637 4349050 459,707 REVENUES Green Fees 11443,000 11480,500 11508,750 11537,250 11566,000 Driving Range Fees 73,600 65,213 71,000 71,500 72,000 Cart/Club Rental Fees 4301625 440,625 461,500 464,750 468,000 Golf Course Food & Bev 390,050 3969563 408,250 420,063 432,000 Raven's Grill Food & Bev 649,705 660,938 674,500 688,188 702,000 Conference Center Food & Bev 564,190 581,116 598,549 616,506 635,001 Catering Fees 29,200 30,076 30,978 31,908 32,865 Tobacco Sales 41700 41700 41700 41700 41700 Rental Income 132,000 1359960 140,039 144,240 148,567 Memberships/Monthly Fees 87,000 901000 92,000 93,000 94,000 Sales of Goods 320,500 352,500 363,875 375,375 387,000 General Fund Tax Rebate/Misc 16,000 16,000 16,000 16,000 16,000 Interest 21400 3,000 41500 49500 41500 Transfer from Hotel/Motel 180,000 180,000 180,000 180,000 180,000 Total Revenues 4,322,970 49437,189 4,554,641 4,647,978 41742,633 EXPENDITURES Golf Course Maintenance (896,518) (914,448) (932,737) (951,392) (970,420) Golf Course Pro Shop (237,911) (287,911) (287,911) (287,911) (287,911) COGS -Pro Shop (224,350) (246,750) (254,713) (262,763) (270,900) Golf Course Food & Beverage (710,065) (724,266) (738,751) (753,526) (768,597) COGS-F&B (576,889) (589,902) (605,268) (620,912) (636,840) Conference Center (296,043) (301,964) (308,003) (314,163) (320,446) Cart/Driving Range Operations (161,529) (161,529) (161,529) (161,529) (161,529) Non -Departmental - Operating (447,012) (480,430) (510,706) (542,295) (575,444) Debt Service (607,244) (599,098) (607,643) (606,065) (603,454) Equipment Replacement (116,447) (118,194) (119,967) (121,766) (123,593) Operating Expenses (41274,008) (41424,491) (41527,228) (41622,322) (41719,134) Capital Expenses Total Expenses. 41274,008) 41424,491) 41527,228) 41622,322) 4,719,134 Minimum Reserves per Policy (878,221) (909,142) (930,252) (949,792) (969,685) Available for Supplemental 48,962 12,698 27,414 25,657 239499 Proposed Supplemental Remaining Supplemental 48,962 122698 27,414 25,657 23,499 Additional Available for Capital (533,244) (515,203) (523,615) (515,742) (509,978) Total Available for Capital (484,282) (489,808) (468,788) (464,428) (4629980) Capital ,Proposed Remaining Funds Available (484,282) (489,808) (468,788) (464,428) (462,980) ENDING FUND BALANCE 3939939 406,637 4349050 459,707 483,206 Estimated # Of Rounds 35,000 35,250 35,500 35,750 36,000 stattm variance: Full-time positions' 14.25 15.25 15.25 15.25 15.25 Part time positions (Workforce) 57.0 57.0 57.0 _ 57.0 57.0 Added back funding for frozen position in future years. 10-18 Texas Star Sports Complex Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009=10 2010-11 2011=12 2012=13 2013=14 BEGINNING BALANCE 279,552 281,107 285,161 292,570 301,274 REVENUES Tournament Fees Concessions 200,000 273,000 203,700 276,550 207,412 280,116 2111136 283,697 214,872 287,294 Alcohol Sales 200,000 202,000 204,020 206,060 208,121 Memberships/Leagues 420,000 428,100 436,231 444,393 452,587 Admissions 53,000 55,000 55,000 55,000 55,000 Advertising/Sponsorships 18,000 18,000 18,000 18,000 18,000 Sales of Goods 168,500 170,150 171,817 173,500 175,200 Miscellaneous/Events 61000 61000 61000 61000 61000 Interest Income 51000 51000 71000 71000 71000 Rental Income 18,500 18,500 18,500 18,500 181500 Batting Cages 15,000 15,000 15,000 15,000 15,000 Elimination of PATS Transfer for Debt 0 0 0 0 0 Total Revenues 113779000 1,398,000 11419,095 1,438,286 11457,574 EXPENSES Operations (11212,525) (11229,479) (11246,148) (11263,470) (11281,517) Equipment Replacement (11839) (11867) (11895) (11923) (11952) Transfer to Debt Service (161,081) (162,600) (163,644) (164,188) (169,119) Operating Expenses (11375,445) (11393,946) (11411,686) (11429,581) (11452,588) Capital Expenses 0 0 0 0 0 Total Expenses (11375,445) (11393,946) 1,4119686) (11429,581) (11452,588) Minimum Reserves per Policy (282,626) (286,427) (290,073) (293,750) (298,477) Available for Supplemental 11555 41054 71409 81705 41986 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 11555 41064 71409 81705 41986 Additional Available for Capital (91693) (12,002) (11,637) (71927) (41153) Total Available for Capital (81138) (71948) (41228) 777 833 Proposed Capital 0 0 0 0 0 Remaining Funds Available (81138) (71948) (4,228) 777 833 ENDING FUND BALANCE 281,107 285,161 292,570 301,274 306,260 affing Variable: ll-time positions f 3.16 3416 3016 3016 3416 rt time positions 2660 2600 2660 2660 2600 Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010A1 2011=12 2012=13 2013=14 BEGINNING BALANCE 21239,639 29191,874 11413,908 11231,777 114059960 REVENUES Transfer- General Fund * 594,936 603,860 612,918 622,112 631,443 Transfer - TSSC 11839 11867 11895 1,923 19952 Transfer - Water/Wastewater 59,742 60,638 61,548 62,471 63,408 Transfer - Drainage 11862 11890 1,918 19947 11976 Transfer- Service Center 61539 69637 61737 63838 61940 Transfer- EDC 21560 21598 21637 21677 21717 Transfer = Golf 116,447 118,194 119,967 121,766 123,593 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 51000 10,000 15,000 15,000 15,000 Total Revenues 813,925 830,684 847,619 859,733 872,029 EXPENSES Equipment Replacements (861,690) (11608,650) (11029,750) (685,550) (835,890) Total Expenses (861,690) (116085650) (11029,750) (685,550) (835,890) Available for Capital 21191,874 11413,908 112315777 11405,960 11442,100 Proposed Capital 0 0 0 0 0 ENDING FUND BALANCE 2,1913874 1,4131908 11231,777 11406,960 1,442,100 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 200940 2010=11 2011-12 2012-13 2013=14 BEGINNING BALANCE 39372,242 3,3851226 31436,226 39510,226 3,5851226 REVENUES Premiums collected from Employees City Contribution 11076,330 31311,308 11176,641 31529,924 11210,776 31632,329 11245,945 31737,834 11282,181 31846,542 OPEB Trust Transfers 3991092 400,000 400,000 400,000 400,000 Transfer from General Fund 150,000 0 0 0 0 Interest Income 50,000 50,000 75,000 75,000 75,000 Total Revenues 4,986,730 51156,565 61318,106 5,4589779 5,603,723 EXPENSES Operating Expenses (88,056) (90,708) (93,177) (95,756) (98,463) OPEB Trust Contribution (400,000) (400,000) (400,000) (400,000) (400,000) Insurance Claims (31477,188) (31581,504) (31688,949) (31799,617) (3,913,606) RX Claims (612,304) (630,673) (649,593) (669,081) (689,154) Re -insurance Fees (249,403) (256,885) (264,592) (272,529) (280,705) Insurance Services 146,795 146,795 146,795 146,795 146,795 Total Expenses 419739746) 5,106,565 5,243,106) 59383,779 (5,628,723) Recommended Reserves per Policy (21044,746) (21106,088) (21169,271) (21234,349) (2,301,380) Available for Supplemental 12,984 50,000 75,000 759000 75,000 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 121984 50,000 75,000 75,000 75,000 Additional Available for Capital 11327,496 11279,138 11265,955 11275,877 11283,846 Total Available for Capital 11340,480 11329,138 11340,955 11350,877 11358,846 Proposed Capital (CIP) 0 0 0 0 0 Remaining Funds Available 11340,480 11329,138 113409955 11350,877 11358,846 ENDING FUND BALANCE 31385,226 31436,226 35510,226 3,585,226 31660,226 Estimated City Contribution Per Employee Per Month $704 $750 $772 $795 $818 Staffing Variable: Full-time positions 1000 1000 1000 1,00 1,00 Part time positions 0.0 0.0 040 0.0 0.0 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Dept Fund Division Program Description Program Program Year Type Cost Req. Development General Inspection Services Apartment Inspection Program -Inspector I Supplemental $ 60,000 2010 PACS General Recreation Part-time Help - Senior Center (4-building attendants) Supplemental $ 40,800 2011 O N N Dept Fund SUPPLEMENTAL REQUESTS Division (by Year/Fund/Dept) Other Items Requested Program Description Prog. Original Type Cost Revised Cost Fleet/Facility Service Ctr/GF Fleet/Facilities FulkTime Clerical Worker Supplemental $ 377200 2011 PACS General Fund Projects -Special Events PT Staff for Special Events Supplemental $ 207000 2011 PACS General Fund Parks Irrigation Tech Helper Supplemental $ 347820 2011 Police General Fund Detention Property Clerk Supplemental $ 52,736 2011 TX Star Golf Course Pro Shop Tournament/Event Coordinator Supplemental $ 45,440 2011 PACS TSSC Parks @Texas Star Coordinator Supplemental $ 51,300 2011 Fire General Fund Suppression/EMS (4 FF/Para for ladder company - (Phase 1 of 3)) Supplemental $ 261,120 2012 PACS General Fund Parks Horticulture Staff Member Supplemental $ 34,820 2012 PACS General Fund Recreation Recreation Coordinator Supplemental $ 51,300 2012 Police General Fund Patrol Police Officer Supplemental $ 767654 2012 Facilities General Fund Facilities Traffic Signal Technician Supplemental $ 48,000 2013 Fire General Fund Suppression/EMS (4) FF/Para for ladder company - (Phase 2 of 3) Supplemental $ 279,933 2013 PACS General Fund Parks FT Field Tech Supplemental $ 30,695 2013 Police General Fund Patrol (3) Police Officer Supplemental $ 236,859 2013 Fire General Fund Suppression/EMS (4) FF/Para for ladder company - (Phase 3 of 3) Supplemental $ 327,423 2014 Police General Fund Patrol (3) Police Officer Supplemental $ 243,966 2014 Library General Fund Library Staff & Materials for Bookmobile Supplemental $ 95,000 2014 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Prog. Original Year Type Cost Req. Non -Departmental Car Rental Non -Departmental Planning Consultant Capital $ 100,000 2010 Non -Departmental Car Rental Non -Departmental Transfer to Street CIP-Baze Design & County Overlay Capital $ 452,938 2010 Non -Departmental Car Rental Non -Departmental Transfer to General CIP-Midway Park FLC Phase I Capital $ 775,000 2010 Police CCPD Administration Part -Time PSO Capital $ 50,000 2010 Non -Departmental I Drainage I Non -Departmental Transfer to Drainage CIP-Hurricane Creek ROW Capital $ 200,000 2010 Library EDC Library Part -Time Security Guard Capital $ 16,500 2010 PACS EDC Parks Shade Structures Capital $ 18,000 2010 Non -Departmental EDC EDC Refurbish Building at 1100 Westpark Way Capital $ 35,000 2010 Non -Departmental EDC EDC Part -Time Consultant Capital $ 36,000 2010 Information Services General Information Services Polaris Express Check Unit Replacement Capital $ 6,470 2010 Fire General EMS/Suppression SCBA Bottle Replacements (Phase 2 of 4) Capital $ 10,000 2010 Finance General Municipal Court Copier Capital $ 10,500 2010 Police General Service Radio System Replacement Planning Capital $ 13,715 2010 PACS General Swimming Pools Ultra -Violet Secondary Sanitation System Capital $ 18,000 2010 Fleet/Facilities General Facility Maintenance Part -Time Building Attendant Capital $ 20,000 2010 Public Works General Animal Control Kennel Tech Capital $ 257000 2010 Non -Departmental General Non -Departmental Euless Revitalization Capital $ 25,000 2010 1 O N Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Prog. Original Year Type Cost Req, Police General Administration Local S.T.E.P. Capital $ 50,000 2010 Finance General Municipal Court Court Technology Capital $ 50,000 2010 Non -Departmental General Non -Departmental Employee Adjustments Capital $ 60,000 2010 Information Services General Information Services Hardware/Software Upgrades Capital $ 797250 2010 Finance General Municipal Court Court Interactive Voice Response System Capital $ 88,500 2010 Non -Departmental General Non -Departmental Special Legal Fund Capital $ 150,000 2010 Non -Departmental General Non -Departmental Transfer to Insurance Capital $ 150,000 2010 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 2010 Non -Departmental Hotel/Motel Hotel/Motel Storage Building at Heritage Park Capital $ 40,000 2010 Police Police Grants Service Remodel 9-1-1 Center Capital $ 15,000 2010 Police Police Grants Patrol Digital In -Car Video System Capital $ 151,600 2010 Finance Water &Sewer Utility Billing Certified Postal Coding Application Capital $ 4,800 2010 Fire Water & Sewer Fire Marshal Phase 2 Hydra Storz Capital $ 30,000 2010 Information Services Water & Sewer Information Services Hardware/Software Upgrades Capital $ 79,250 2010 Non -Departmental Water & Sewer Non -Departmental Transfer to W&S CIP Capital $ 220,000 2010 Fire General Fund EMS/Suppression SCBA Bottle Replacements (Phase 3 of 4) Capital $ 11,025 2011 Information Services General/Water Fund Information Services Computer Hardware/Software Replacement Capital $ 350,000 2011 O N Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Year Type Cost Req. Information Services General Information Services Envision Ware PC Reservation System Capital $ 5,893 2010 Non -Departmental General Non -Departmental Portable Radio Replacement-Fire/PW Capital $ 41,026 2010 Police General Service Portable Radio Replacement- Police Capital $ 80,110 2010 PACS TSSC TSSC Outfield Barrier Netting -Softball World Capital $ 30,000 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 PACS EDC PARKS Playground Improvements Capital $ 10,000 2011 PACS EDC Parks Playground Lighting Capital $ 25,000 2011 O N v Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Cost Year Req. Administration General Fund City Secretary Records Management System Capital $ 40,000 2011 Facilites General Fund Facilites Roof Simmons Center Capital $ 65,000 2011 Facilities General Fund Facilities HVAC Library Capital $ 151000 2011 Facilities General Fund Facilities Recarpet Fire Admin/IS/Purchasing Building Capital $ 35,000 2011 Fire General Fund Fire Marshal Bull-X Fire Ext. Trainer Capital $ 4,200 2011 Fire General Fund Fire Marshal Furniture Capital $ 6,000 2011 Information Services General Fund Information Services Planametric Data Collection Capital $ 40,000 2011 PACS General Fund Parks IMMS Irrigation Controller City Hall Capital $ 23,500 2011 PACS General Fund Parks IMMS Irrigation Controller Parks @ TX Star Capital $ 707000 2011 PACS General Fund Parks IMMS Irrigation Controller Wilshire and Police Capital $ 10,000 2011 PACS General Fund Parks Park Fixture Improvements Capital $ 257000 2011 PACS General Fund Parks Wildflowers / Beautification Capital $ 35,000 2011 Police General Fund CID Unmarked police car Capital $ 29,400 2011 Police General Fund Patrol Patrol Car Capital $ 52,920 2011 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Cost Year Req. Police General Fund Patrol Police/Fire training Equipment Capital $ 250,000 2011 Police General Fund Patrol Digital Mobile Video replacement Capital $ 200,000 2011 Police General Fund Patrol SkyWatch Trailer Capital $ 60,000 2011 Police General Fund Service Portable Radio Replacement Capital $ 170,000 2011 Fire Water & Sewer Fire Marshal Phase 3 Hydra Storz Capital $ 30,000 2011 Service Center Service Center Service Center Air Compressor Capital $ 8,500 2011 TSSC TSSC Parks @ TX Star Computer Equipment Replacement Capital $ 6,000 2011 TSSC TSSC Parks @ TX Star Concession Equipment Capital $ 87000 2011 TSSC TSSC Parks @ TX Star Structural Maintenance Capital $ 15,000 2011 O N 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 2012 Public Works Drainage Drainage Utility Implement NPEDS Phase II $250,000 annually Capital $ 250,000 2012 Facilities General Fund Facilities Library Relamp Capital $ 3,700 2012 Fire General Fund Suppression Furniture Capital $ 10,000 2012 Information Services General Fund Information Services HTE Software Upgrade Capital $ 145,000 2012 PACS General Fund Parks IMMS Irrigation Controller Westpark ROW Capital $ 10,000 2012 PACS General Fund Recreation Fitness Center Equipment Replacement Capital $ 25,000 2012 Police General Fund Patrol Patrol Car Capital $ 55,566 2012 Police General Fund Patrol Radio Infrastructure rebuild Capital $ 5,000,000 2012 Service Center Service Center Service Center Nitrogen Inflation System Capital $ 10,500 2012 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Cost Req. Fire Water & Sewer Fire Marshal Phase 4 Hydra Storz Capital $ 307000 2012 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 1701000 2013 Public Works Drainage Drainage Utility Implement NPEDS Phase II $250,000 annually Capital $ 250,000 2013 W O Facilities General Fund Facilities City Hall Recarpet Capital $ 32,000 2013 Facilities General Fund Facilities Midway Rec Center Recarpet Capital $ 45,000 2013 Facilities General Fund Facilities Solar Water Heater - Midway Rec Center Capital $ 12,500 2013 Facilities General Fund Facilities HVAC Replacements Capital $ 30,000 2013 Fire General Fund Suppression Location System -Automated Dispatch Capital $ 130,000 2013 Library General Fund Library RFID System Capital $ 225,000 2013 PACS General Fund Parks IMMS irrigation Controller Villages of Bear Creek Capital $ 10,000 2013 Police General Fund CID Unmarked police car Capital $ 32,340 2013 O W 1 Dept ICI CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Cost Year Req. Police General Fund Patrol Patrol Car Capital $ 58,344 2013 Golf Course Golf Course Maintenance Rock Pillars - Texas Star Pkwy on fence line Capital $ 50,000 2013 PACS Rec Special Recreation Tables/Chairs Capital $ 12,000 2013 Service Center Service Center Service Center A Symmetric lifts (20 Capital $ 24,000 2013 TSSC TSSC Parks @ TX Star Computer Equipment Replacement Capital $ 4,000 2013 Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program) Capital $ 170,000 2014 Eco. Development EDC Economic Development Update Aerials Capital $ 15,000 2014 Facilities General Fund Facilities Solar Water Heater -Fire Stations Capital $ 32,000 2014 O W N Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Other Items Requested Program Description Prog. Type Year Cost Req. Facilities General Fund Facilities HVAC Replacements Capital $ 30,000 2014 Facilities General Fund Facilities Library Relamp Capital $ 3,700 2014 Fire Water 8 Sewer Fire Marshal Phase 6 Hydra Storz Capital $ 30,000 2014 Fire General Fund Suppression Furniture Capital $ 10,000 2014 Fire General Fund Suppression Treadmills Capital $ 75,000 2014 Fire General Fund Suppression (3) Lifepak 15 Capital $ 95,000 2014 Fire General Fund Suppression Fire Truck Capital $ 700,000 2014 Library General Fund Library Bookmobile Capital $ 175,000 2014 Police General Fund Patrol Patrol Car Capital $ 61,262 2014 Service Center Service Center Service Center Machine Shop Cabinets Capital $ 15,000 2014 O W W Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description Prog. Original Year Type Cost Req, Fire General Fund EMS/Suppression SCBA Bottle Replacements (Phase 4 of 4) Capital $ 5,011 2012 Information Services General/Water Fund Information Services Computer Hardware/Software Replacement Capital $ 350,000 2012 Fire General Fund EMS/Suppression SCBA Air Compressor Capital $ 35,000 2013 Information Services General/Water Fund Information Services Computer Hardware/Software Replacement Capital $ 350,000 2013 Golf Course Golf Course Non -Departmental Computer Hardware Capital $ 15,000 2013 Information Services General/Water Fund Information Services Computer Hardware/Software Replacement Capital $ 350,000 2014 0 w Fleet Transfer : 5 Year Budget De artment Name Account Code Administration 101-1011-513 9601 Police/Administration 101-3045-521 9601 Police /Patrol 101-3046-521 9601 Police / C.I.D. 101-3047-521 9601 Police /Service 101-3048-521 9601 Police /Detention 101-3049-521 9601 Fire /Marshall /Education 101-4023-522 9601 Fire /EMS /Suppression 101-4041-522 9601 Facility Maintenance 101-5037-519 9601 Inspections 101-6034-540 9601 Enviornmental Health 101-6065-540 9601 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Streets 101-8033-531 9601 �� General Fund Total: J City Engineer 501-8066-531 9601 Water Production 501-8071-531 9601 Water Distribution 501-8072-531 9601 Sewer &Treatment 501-8073-531 9601 Water and Sewer Fund Total: EDC Parks 210-1052-550 9601 Fleet Services 504-5090-519 9601 Draina a Utilit 510-8029-531 9601 Texas Star S orts Com lex 530-7050-550 9601 Texas Star Golf Course 540-7060-550 9601 De t. de reciation based -55% 2011 2012 2013 2014 2014 $3,527 $3,580 $3,634 $3,688 $3,743 $2,418 $2,454 $2,491 $2,528 $2,566 $82,520 $83,758 $85,014 $86,289 $87,584 $17,017 $17,272 $17,531 $17,794 $18,061 $17,151 $17,408 $17,669 $17,934 $18,203 $1,662 $1,687 $1,712 $1,738 $1,764 $10,405 $10,561 $10,719 $10,880 $11,043 $245,286 $248,965 $252,700 $256,490 $260,338 $17,981 $18,251 $18,524 $18,802 $19,084 $11,824 $12,001 $12,181 $12,364 $12,550 $5,765 $5,851 $5,939 $6,028 $6,119 $13,173 $13,371 $13,571 $13,775 $13,981 $71,646 $72,721 $73,812 $74,919 $76,042 94 561 95 979 97 419 98 880 100 364 $594,936 $603,860 $612,918 $622,112 $631,443 $2,161 $2,193 $2,226 $2,260 $2,294 $17,813 $18,080 $18,351 $18,627 $18,906 $5,580 $5,664 $5,749 $5,835 $5,922 34 188 34 701 35 221 35 750 36 286 $59,742 $60,638 $61,548 $62,471 $63,408 $2,560 $2,598 $2,637 $2,677 $2,717 $6,539 $6,637 $6,737 $6,838 $6,940 $1,862 $1,890 $1,918 $1,947 $1,976 $1,839 $1,867 $1,895 $1,923 $1,952 $116,447 $118,194 $119,967 $121,766 $123,593 Ci Total: $783,925 $795,684 $807,619 $819,733 $832,029 PROJECTED 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 503 1996 FORD 1,5T / BUCKET 541 1996 PARIS TRAILER 548 1997 FORD SEDAN 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 1997KUBOTA EXCAVATOR 568 1997 CHEVY DUMP 570 1997 TOP LINE TRAILER 575 1998 US CARGO BOX TRAILER 577 1998 FORD SEDAN 581 1998 TAILIFT FORK LIFT MILES COST 61 2010 2011 2012 2013 2014 $ 43,300 $ 2,500 " 2015' C G C ECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR/MAKE TYPE 582 1998 PARIS TRAILER 589 1998 KAWASAKI MULE 600 1999 GMC DUMP 601 1999 GMC 2T / UTILITY 602 11999 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 12000 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 12001 FORD VAN 662 2001 FORD SPRT, UTILITY 667 2001 DELCO WASHER 668 2001 TRAIL KING TRAILER 669 2001 KUBOTA TRACTOR 670 2001 FORD BkFUEL 314 PICKUP MILES COST 71 26,000 34,000 21,000 26,000 2010 2011 2012 2013 2014 $ 3,800 $ 10,500 $ 65,000 $ 56,500 $ 54,800 $ 17,800 $ 29,100 $ 29,100 $ 29,100 $ 88,400 $ 6,200 $ 23,500 $ 20,500 $ 89,600 $ 29,100 "2015" C G PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE 672 2001 FORD 314 PICKUP 673 2001 TORO MOWER 674 2001 FORD 1,5T BUCKET 675 2001 CRAFCO SEALER 678 2000 KAWASAKI MULE 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 (BI-FUEL 3/4 PICKUP 698 2002 BELSHE HD TRAILER 699X 2003 FRAZIER MICU BOX 700 2000 TORO MOWER 701 2002 KAWASAKI MULE 707 2003 FORD 314T UTILITY 708 2003 FORD 3/4T PICKUP 709 2003 FORD 3/4T PICKUP 710 2003 FORD 3/4T PICKUP 711 2003 FORD 314T PICKUP 712 2003 FORD 3/4T PICKUP 713 2002 ALLMAND LIGHT TWR. 723 2004 FORD 314T PICKUP 724 2004 FORD 314T PICKUP 726 20041NGERSOL COMPRESSOR 727 2004 FORD 3/4T PICKUP MILES COST 75,000 20,000 26,000 27,000 44,000 11,000 42,000 30,000 31,000 21,000 61,000 54,000 33,000 41,000 43,000 39,000 2010 2011 2012 2013 2014 $ 24,250 $ 82,800 $ 45,100 $ 12,000 $ 92,500 $ 39,100 $ 37,600 $ 38,500 $ 69,500 $ 31,800 $ *2017* *2015* PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE 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 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 755 2005 FORD 4DR SEDAN 757 2006 FORD 3/4T PICKUP 758 2006 FORD 314T PICKUP 759 2006 FORD 314T PICKUP 760 2006 FORD 3/4T PICKUP 761 2006 FORD 314T 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 MILES COST 47 7, 11 15 21 27 2010 2011 2012 2013 2014 $ 22,100 $ 22,100 $ 25,450 $ 27,500 $ 22,100 $ 38,500 $ 19,250 $ *2015* *2016* *2016* *2016* *2015* *2015* *2016* *2016* *2016* *2018* )JECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE 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 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. MILES COST $ 36,000 71000 $ 44,000 14,000 $ 15,000 152000 $ 192000 21,000 $ 7,000 $ 3,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 15,000 $ 18,000 14,000 $ 60,000 2,000 $ 707000 2,000 $ 19,000 21000 $ 19,000 21000 $ 19,000 21000 $ 19,000 21000 $ 70,000 51000 $ 16,000 16,000 $ 23,000 29000 $ 23,000 2010 2011 2012 2013 2014 1 78.000 u 1 *2015* *2016* *2016* *2016* *2016* *2016* *2016* *2016* *2016* *2017* *2017* *2018* *2018* *2018* *2018* *2018* *2018* *2018* *2018* *2018* PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE 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 'j 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 TX178 2001 TORO GREENSMASTER TX178 2001TORO GREENSMASTER CLUB CAR 80 GOLF CARTS ANNUAL FIGURE PD SEDANS SUBTOTAL: MILES COST 27000 $ 23,000 2,000 $ 81,000 11000 $ 16,000 41000 $ 16,000 7,000 $ 16,000 12000 $ 31,000 3,000 $ 38,000 $ 4,000 $ 4,000 2,000 $ 80,000 3,000 $ 19,000 21000 $ 17,500 21000 $ 17,500 12000 $ 75,000 HOURS $ 700,000 0 $ 19,000 0 $ 19,000 2010 2011 2012 2013 2014 $ *2017* *2018* *2018* *2018* *2018* *2018* *2018* *2015* *2015* *2018* *2017* *2017 *2017 *2013* *2018* *2018* *2018* O �P PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES OVER $759000.00 FUNDED BY VEHICLE DEPRECIATION UNIT YEAR / MAKE TYPE 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 282 1990 CATERPILLAR ROLLER 304 1992 CATERPILLAR PAVER TOTAL: VEHICLE TOTAL: UNDER $75,000 OVER $75,000 AMBULANCE PURCHASE TO FUND: CARRYOVER - DEFERRED PURCH, MILES COST $546,346 $625,261 FIRST YR. UNIT AGE 2002 18 2004 16 2010 2011 2012 2013 2014 $138, 500 $750000 $275, 000 2010 2011 2012 2013 2014 $ 711,190 $ 1,521,650 $ 1,017,750 $ 398,550 $ 823,890 $138,500 $75,000 $0 $275,000 $0 $0 $0 $0 $0 $0 TOTAL TO BUDGET: $849,690 $1 596,650 C 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. '2015' '2016" *2018'