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Home My WebLink AboutPreliminary Operating Budget FY11-12CITY OF EULESS PRELIMINARY ANNUAL OPERATING BUDGET SUPPLEMENT Fiscal Year Ending September 30, 2012 201 N. Ector Drive Euless, TX 76039 www.eulesstx.gov The following pages have been updated to reflect changes made to the Preliminary Operating Budget as originally presented to the City Council on August 2, 2010. L EXECUTIVE SUMMARY GENERAL FUND FY 2011 Budgeted Resources $ 31,253,946 Less Use of Prior Year Reserves $ (1,519,962) FY 2011 Net Operating Revenues $ 29,733,984 Proposed Changes in Revenue Property Taxes $ 481,408 Sales Tax $ 527,790 Franchise Fees $ 83,696 License and Permits $ (31,950) Fines & Fees $ (45,345) Interest Income $ (45,000) Transfers $ (29,692) General and Administrative Fees $ (186,787) Other Changes $ 247,689 Subtotal: $ 1,001,809 FY 2012 Proposed Operating Revenues $ 30,735,793 FY 2011 Budgeted Expenses $ 31,251,419 Less Capital Expenses $ (1,519,962) FY 2011 Net Operating Expenses $ 29,731,457 Proposed Changes in Expenses Salaries $ 681,714 Senior Center Labor, Part-time $ 80,000 Insurance/Benefits $ 153,521 Rebates/Incentives $ (87,443) Equipment Replacement $ 6,529 Infrastructure/TXDOT Traffic Signal Maintenance $ 165,000 Other Changes $ (894) Subtotal: $ 998,427 FY 2012 Proposed Operating Expenses $ 30,729,884 Proposed Capital Expenses Capital Carryover $ 672,128 Recommended Capital Expenses $ 587,150 FY 2012 Proposed Capital Expenses $ 1,259,278 FY 2012 Proposed General Fund Budget $ 31,989,162 1-6 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2011 Budgeted Resources $ 19,069,795 Less Use of Prior Year Reserves $ (539,500) FY 2011 Net Operating Revenues Proposed Changes in Revenue Water Service $ 421,655 Wastewater Service $ 351,102 Reclaimed Water Service $ 66,508 Use of Rate Stabilization $ 231,640 Rate Stabilization Rebate $ (231,640) Transfers $ (265,000) Subtotal: FY 2012 Proposed Operating Revenues FY 2011 Budgeted Expenses $ 19,059,189 Less Capital Expenses $ (539,500) FY 2011 Net Operating Expenses Proposed Changes in Expenses Salaries $ 45,305 Insurance/Benefits $ 22,942 TRA Payments $ (23,133) Reclaimed Water Purchases $ 64,291 Transfers $ 400,411 G&A/Franchise $ 46,426 Subtotal: FY 2012 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover $ 94,500 Recommended Capital Expenses $ 518,030 FY 2012 Proposed Capital Expenses FY 2012 Proposed Water and Wastewater Budget $ 18,530,295 $ 574,265 $ 19,104,560 $ 18,519,689 $ 556,242 $ 19,075,931 $ 612,530 $ 19,688,461 1-7 `.. EXECUTIVE SUMMARY CAR RENTAL FUND FY 2011 Budgeted Resources Less Use of Prior Year Reserves FY 2011 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2012 Proposed Operating Revenues FY 2011 Budgeted Expenses Less Capital Expenses FY 2011 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt Subtotal: FY 2012 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2012 Proposed Capital Expenses FY 2012 Proposed Car Rental Budget $ 15,122,250 $ (3,062,250) $ 212,778 $ (25,000) $ 12,594,725 $ (3,062,250) $ 141,852 $ 23,642 $ (2,239) $ 235,322 $ 5,561,500 $ 12,060,000 $ 187,778 $ 12,247,778 $ 9,532,475 $ 163,255 $ 9,695,730 $ 5,796,822 $ 15,492,552 1-8 Fund Balance Summary Estimated FYI 0-11 and Budgeted FYI 1-12 General and Internal Service Funds Insurance & Risk Mgmt & General Benefits Workers Comp Beginning Balance, FY11 $7,614,463 $2,565,882 $1,043,560 (per audit, FYE 2010) Equip, Replace 167.665 FY11 Estimated Revenues 29,926,276 5,364,220 598,692 717,741 Total Available: 37,540,739 7,930,102 1,642,252 2,885,406 FY11 Estimated Expenses (29,453,191) (5,346,616) (823,098) (313,150) Capital Expenses 79( 8.058) 0 0 0 Total Projected Expenses: (30,251,249) (5,346,616) 82( 3.098) 31( 3,150) Estimated Ending Balance, FY11 7,289,490 2,583,486 819,154 2,572,256 FY12 Budgeted Revenues 30,735,793 5,250,009 810,802 722,855 Total Available: 38,025,283 7,833,495 1,629,956 3,295,111 FY12 Budgeted Expenses (30,729,884) (5,221,410) (790,787) (539,040) Capital Expenses (1,259,278) (50,000) 18( 5,500) 0 Total Projected Expenses: (31,989,162) (5,271,410) 97( 6,287) (539,040) Projected Ending Balance, FY12 6,036,121 2,562,085 663,669 2,756,071 Less: Designated Reserve (359,713) 35( 0,000) 0 0 Adjusted Ending Balance 5,676,408 2,212,085 653,669 2,756,071 Recommended Reserve Levels per Fiscal Policy: 5.051.488 Available for Supplemental: 5,909 Available for Capital: 619,011 Total Available 624,920 2,171,415 600,000 2,756,071 28,599 20,015 183,815 12,071 33,654 18( 3,815) 40,670 53,669 0 1-9 Fund Balance Summary Estimated FYI 0-11 and Budgeted FYI 1-12 Special Revenue Funds Hotel/ Juvenile Half Cent Crime Police Public Motel Case Fund Sales Tax Control Drug Safety Car Rental Fund Grants (per audit, FYE 2010) FY11 Estimated Revenues 240,150 82,500 3,374,713 1,606,407 92,089 96,376 12,126,859 Total Available: 407,185 139,963 4,435,348 1,934,064 313,366 170,867 18,004,345 FY11 Estimated Expenses (260,127) (50,149) (3,113,040) (1,486,505) (43,235) (98,573) (9,593,714) Capital Expenses 0 0 (70,780) (50,000) 0 0 (3,076,928) Total Projected Expenses: (260,127) 5( 0,149) (3,183,820) (1,536,505) (43,235) 9L 8.573) (12,670,642) Estimated Ending Balance, FY11 147,058 89,814 1,251,528 397,559 270,131 72,294 5,333,703 FY12 Budgeted Revenues 258,150 82,500 3,479,597 1,656,712 1 000 104,587 12,247,778 Total Available: 405,208 172,314 4,731,125 2,054,271 271,131 176,881 17,581,481 FY12 Budgeted Expenses (257,718) (65,016) (3,212,494) (1,654,516) (500) (104,587) (9,695,730) Capital Expenses (10,000) 0 48( 8,715) (93,445) 0 0 (5,796,822) Total Projected Expenses: 26( 7,718) (65,016) (3,701,209) (1,747,961) (500) (104,587) (15,492,552) Irojected Ending Balance, FY12 137,490 107,298 1,029,916 306,310 270,631 72,294 2,088,921 ess: Designated Reserve (77,328) 0 0 0 0 0 ( adjusted Ending Balance 60,162 107,298 1,029,916 306,310 270,631 729294 2,088,92'. Recommended Reserve Levels per Fiscal Policy. `.,. 42,366 0 500,000 271,975 N/A N/A 2,000,000 Available for Supplemental: 432 17,484 267,103 2,196 500 0 2,552,048 Available for Capital: 17,365 89,814 262,813 32,139 270,131 72.294 (2,463,119) Total Available 17,797 107,298 529,916 34,336 270,631 72,294 88,929 1-10 Fund Balance Summary N1.1 Estimated FY10-11 and Budgeted FY11-12 Enterprise Funds Drainage Texas Star Water & Service Utility Recreation Arbor Daze Texas Star Sports Wastewater Center System Classes Golf Complex (per audit, FYE 2010) FY11 Estimated Revenues 18,544,023 1,033,013 697,600 379,650 0 4,091,221 1,439,604 Total Available: 23,060,203 1,079,871 1,083,965 719,293 31,029 4,198,990 1,638,935 FY11 Estimated Expenses (17,764,877) (1,033,013) (675,312) (370,557) 0 (4,174,803) (1,355,326) Capital Expenses 44! 5.000) 0 15( 0.000) (58,889) 0 (13,115) 0 Total Projected Expenses: (18,209,877) (1,033,013) (825,312) (429,446) 0 (4,187,918) (1,355,326) Estimated Ending Balance, FY11 4,850,326 46,858 258,653 289,847 31,029 11,072 283,609 FY12 Budgeted Revenues 19,104,560 1,052,678 697,500 383,250 60,000 4,422,845 1,427,954 Total Available: 23,954,886 1,099,536 956,153 673,097 91,029 4,433,917 1,711,563 FY12 Budgeted Expenses (19,075,931) (1,052,678) (681,615) (370,557) (55,000) (4,422,741) (1,362,709) Capital Expenses (612,530) 0 0 (70,608) 0 0 0 Total Projected Expenses: (19,688,461) (1,052,678) 68( 1.615) (441,165) 5( 5.000) (4,422,741) (1,362,709) rojected Ending Balance, FY12 4,266,425 46,858 274,538 231,932 36,029 11,176 348,854 ess: Designated Reserve 0 0 0 0 0 0 djusted Ending Balance 4,266,425 46,858 274,538 231,932 36,029 11,176 348,864 Recommended Reserve Levels per Fiscal Policy: 3,919,712 0 140,058 76,142 0 0 280,009 Available for Supplemental: 28,629 0 15,885 12,693 5,000 104 65,245 Available for Capital: 318,084 46,858 118,595 143,097 31,029 11,072 3,600 Total Available 346,713 46,858 134,480 155,790 36,029 11,176 68,845 S%_i inil Fund Balance Summary �... Estimated FY10-11 and Budgeted FY11-12 Debt Service Funds Stars Half Cent Water & Texas Star Texas Star G.O.Debt Center Sales Tax Wastewater Sports Golf Service Debt Debt Debt Complex Course Debt Debt lBeginning Balance, FY11 $534,548 $149,038 $2,010 $7,303 $2,365 $4274 (per audit, FYE 2010) FY11 Estimated Revenues 10,279,122 712,292 938,812 433,856 162,600 675,925 Total Available: 10,813,670 861,330 940,822 441,159 164,965 717,199 FY11 Estimated Expenses (10,464,080) (712,466) (938,812) (433,856) (162,600) (675,725) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (10,464,080) 71( 2,466) 93( 8,812) 43( 3.856) 16( 2,600) (675,725) Estimated Ending Balance, FY11 352,958 148,864 2,010 7,303 2,365 41,474 FY12 Budgeted Revenues 3,664,320 714,897 933,798 428,272 163,644 685,338 Total Available: 4,017,278 863,761 935,808 435,575 166,009 726,812 FY12 Budgeted Expenses (3,617,832)* (715,773) (933,798) (428,272) (163,644) (685,337) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,617,832) 71( 5,773) 93( 3,798) (428,272) 16( 3.644) 68( 5,337) projected Ending Balance, FY12 399,446 147,988 2,010 7,303 2,365 41,475 ess: Designated Reserve 0 (59,564) 0 0 0 C adjusted Ending Balance 399,446 88,424 2,010 7,303 2,365 41,471 Recommended Reserve Levels per Fiscal Policy. 301.486 Available for Supplemental: 46,488 Available for Capital: 51,472 Total Available 97,960 Includes FY2012 Proposed Debt Issuance 0 0 0 0 0 (876) 0 0 0 1 89,300 2.010 7.303 2.365 41,474 88,424 2,010 7,303 2,365 41,475 ON Fund Balance Summary `,, Estimated FY10-11 and Budgeted FY11-12 Reserve Funds Half Cent Water & Water & Texas Star Texas Star Sales Tax Wastewater Wastewater Sports Golf Course Debt Debt & Rate Stabilization Complex Debt Debt Reserve Emergency Reserve Reserve Reserve Reserve 1 $938,998 (per audit, FYE 2010) FY11 Estimated Revenues 1,500 0 1,181,224 370,000 952,000 Total Available: 940,498 931,037 1,989,321 605,421 2,239,777 FY11 Estimated Expenses (1,500) 0 0 0 (585,654) Capital Expenses 0 0 0 0 0 Total Projected Expenses: (1,500) 0 0 0 (585,6541 Estimated Ending Balance, FY11 938,998 931,037 1,989,321 605,421 1,654,123 FY12 Budgeted Revenues 500 0 250,000 340,000 890,000 Total Available: 939,498 931,037 2,239,321 945,421 2,544,123 FY12 Budgeted Expenses (500) 0 (341,640) 0 (210,000) Capital Expenses 0 0 0 0 0 Total Projected Expenses: (500) 0 34( 1,640) 0 21( 0,000) 'rojected Ending Balance, FY12 938,998 931,037 1,897,681 945,421 2,334,122 .ess: Designated Reserve 93( 8,998) (352,807) 0 (165,727) 60( 4.574 Ldjusted Ending Balance 0 578,230 1,897,681 779,694 1,729,54S Recommended Reserve Levels per Fiscal Policy. 0 0 0 0 908.782 Available for Supplemental: 0 0 (91,640) 340,000 680,000 Available for Capital: 0 578,230 1,989,321 439,694 140,767 Total Available 0 578,230 1,897,681 779,694 820,767 1-13 City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY2010-2011 Annual Adopted Budget, FY2010-2011 Estimated, and FY2011-2012 Proposed Annual Budget `,. FY 2010-11 Budget FY 2010-11 Estimated FY 2011-12 Proposed FYI Proposed to FYI Budget Increase/(Decrease) S Diff. % Diff. OPERATING FUNDS. Oaeratin¢ Revenues Property Tax 11,604,188 11,523,695 12,244,628 640,440 5.52% General Sales Tax 12,785,994 13,181,720 13,599,240 813,246 6.36% Selective Sales Tax 12,344,500 12,404,859 12,545,778 201,278 1.63% Gross Receipts Tax 4,032,732 4,136,001 4,116,428 83,696 2.08% Penalties 384,000 350,200 369,000 (15,000) (3.91%) Licenses & Permits 665,475 629,606 626,700 (38,775) (5.83%) Intergovernmental Revenue 418,816 454,371 427,367 8,551 2.04% Charges For Service 25,717,435 25,790,537 26,690,980 973,545 3.79% Fines & Court Costs 3,224,545 3,158,150 3,191,700 (32,845) (1.02%) Interest/Rent/Misc 1,881,012 1,834,006 1,592,491 (288,521) (15.34%) Insurance/Risk Contributions 5,700,912 5,700,912 5,599,611 (101,301) (1.78%) 78,759,609 79,164,057 81,003,923 2,244,314 2.85% Transfers For Capital - - - - 0.00% Operating/Debt 7,788,220 7,482,089 8,084,916 296,696 3.81% 7,788,220 7,482,089 8,084,916 296,696 3.81 % Operating Revenues 86,547,829 86,646,146 89,088,839 2,541,010 2.94% Other Sources Bond Proceeds - 6,966,095 - - 0.00% Total Operating Revenues & Other Sources 86,547,829 93,612,241 89,088,839 2,541,010 2.94% Oneratin¢ Expenses Salaries 24,658,929 24,469,513 25,262,409 603,480 2.45% Benefits 10,295,257 9,671,586 10,392,111 96,854 0.94% Prof/Tech/Contract Services 3,141,031 3,179,691 3,260,269 119,238 3.80% Water Purchase/Utility 11,696,484 11,178,431 11,659,153 (37,331) (0.32%) Maintenance 1,287,446 1,266,557 1,299,646 12,200 0.95% Other Purch Svcs/Contingency 536,860 531,873 684,743 147,883 27.55% Insurance 5,501,630 5,501,303 5,175,869 (325,761) (5.92%) G&A-Other 265,814 246,367 265,769 (45) (0.02%) Rebates/Incentives 9,372,257 9,374,353 9,341,449 (30,808) (0.33%) Supplies 3,007,658 2,886,720 2,991,673 (15,985) (0.53%) Capital Expenses 2,528,798 1,437,655 9,363,011 6,834,213 270.26% Debt 6,596,969 6,507,860 6,552,656 (44,313) (0.67%) Departmental Budget Cuts - - 0.00% Total Operating Expenses 78,889,133 76,251,909 86,248,758 7,359,625 9.33% Transfers Operating/Debt 6,628,524 6,880,007 6,947,709 319,185 4.82% Capital 4,101,000 3,986,000 1,208,000 (2,893,000) (70.54%) 10,729,524 10,866,007 8,155,709 (2,573,815) (23.99%) Operating Expenses 89,618,657 87,117,916 94,404,467 4,785,810 5.34% Other Uses Payment For Refunded Bonds - 6,804,791 - - 0.00% Total Operating Expenses & Other Uses 89,618,657 93,922,707 94,404,467 4,785,810 5.34% Operating Eaeess/(Shortage) (3,070$4) (310,466) (5,315,628) 1-14 Where Does The Money Come From? FY11-12 Gi 54 W&WW 21% G.O. Debt **Other Risk/WC 4% 9% 1 °/ General 34% Use of Use of Fund Revenue Reserves Revenue Reserves General $ 29,733,984 $ 1,519,962 $ 30,735,793 $ 1,259,278 Hotel/Motel $ 267,500 $ - $ 258,150 $ 10,000 Juvenile Case $ 75,000 $ - $ 82,500 $ - EDC $ 3,201,635 $ 362,165 $ 3,479,597 $ 488,715 CCPD $ 1,586,022 $ 50,000 $ 1,656,712 $ 93,445 Police Drug Fund $ 4,000 $ - $ 1,000 $ - Public Safety Grants $ 95,242 $ - $ 104,587 $ - Car Rental $ 12,060,000 $ 3,062,250 $ 12,247,778 $ 5,796,822 Water & Wastewater $ 18,530,295 $ 539,500 $ 19,104,560 $ 612,530 Service Center $ 1,033,013 $ - $ 1,052,678 $ - Drainage Utility $ 690,500 $ 150,000 $ 697,500 $ - Recreation Classes $ 380,150 $ 58,889 $ 383,250 $ 70,608 Arbor Daze $ - $ - $ 60,000 $ - Texas Star Golf Course (TSGC) $ 4,398,390 $ 18,115 $ 4,422,845 $ - Texas Star Sports Complex (TSSC) $ 1,378,929 $ - $ 1,427,954 $ - Equip. Replacement $ 714,241 $ - $ 722,855 $ - Insurance $ 5,364,220 $ - $ 5,250,009 $ 50,000 Risk/WC $ 598.692 $ 225,000 $ 810,802 $ 185,500 G.O. Debt $ 3,247,337 $ 200,000 $ 3,664,320 $ - Star Center Debt $ 978,186 $ - $ 714,897 $ 876 EDC Debt $ 938,812 $ - $ 933,798 $ - Water & Wastewater Debt $ 433,856 $ - $ 428,272 $ - TSSC Debt $ 162,600 $ - $ 163,644 $ - TSGC Debt $ 675,725 $ - $ 685,338 $ - TOTAL $ 86,548,329 $ 6,185,881 $ 89,088,839 $ 8,567,774 1-15 FY11-12 G 5 W&WW 22% Where Does The Money Go? G.O. Debt **Other Risk1WC 4% ' 9% Car Rental CCPD EDG 11% 2% 4% General 36% Budgeted FY10-11 Proposed FY11-12 Operating Capital Operating Capital Fund Expenses Expenses Expenses Expenses General $ 29,731,457 $ 1,519,962 Hotel/Motel $ 266,627 $ - Juvenile Case $ 50,149 $ - EDC $ 3,199,198 $ 362,165 CCPD $ 1,552,618 $ 50,000 Police Drug Fund $ 3,000 $ - Public Safety Grants $ 95,242 $ - Car Rental $ 9,532,475 $ 3,062,250 Water & Wastewater $ 18,519,689 $ 539,500 Service Center $ 1,033,013 $ - Drainage Utility $ 680,312 $ 150,000 Recreation Classes $ 370,557 $ 58,889 Arbor Daze $ - $ - Texas Star Golf Course (TSGC) $ 4,379,640 $ 18,115 Texas Star Sports Complex (TSSC) $ 1,371,966 $ - Equip. Replacement $ 313,150 $ - Insurance $ 5,346,616 $ - Risk/WC $ 823,098 $ G.O. Debt $ 3,399,838 $ - Star Center Debt $ 978,138 $ - EDC Debt $ 938,812 $ - Water & Wastewater Debt $ 433,856 $ - TSSC Debt $ 162,600 $ - TSGC Debt $ 675,725 $ - TOTAL $ 83,857,776 $ 5,760,881 $ 30,729,884 $ 1,259,278 $ 257,718 $ 10,000 $ 65,016 $ - $ 3,212,494 $ 488,715 $ 1,654,516 $ 93,445 $ 500 $ - $ 104,587 $ - $ 9,695,730 $ 5,796,822 $ 19,075,931 $ 612,530 $ 1,052,678 $ - $ 681,615 $ - $ 370,557 $ 70,608 $ 55,000 $ - $ 4,422,741 $ - $ 1,362,709 $ - $ 539,040 $ - $ 5,221,410 $ 50,000 $ 790,787 $ 185,500 $ 3,617,832 $ - $ 715,773 $ - $ 933,798 $ - $ 428,272 $ - $ 163,644 $ - $ 685,337 $ - $ 85,837,569 $ 8,566,898 1-16 -12 General Fund Revenues Prc-- 1 �- Miscellaneous 2% Trai interest 0% Fines & Fees 15% -axes Licenses/Permits 0% hise Fees 14% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Property Taxes $9,351,107 $8,498,493 $8,418,000 $8,994,901 $496,408 6% Prior Year Property Taxes $12,346 $80,000 $80,000 $80,000 $0 0% Penalties & Interest $59,407 $85,000 $66,000 $70,000 ($15,000) (18%) Sales Tax $6,230,363 $6,400,270 $6,614,636 $6,824,502 $424,232 7% Additional Sales Tax $1,557,591 $1,600,067 $1,653,659 $1,706,125 $106,058 7% Mixed Drink Tax $71,653 $77,500 $73,000 $75,000 (2%0) Electric Franchise $1,566,537 $1,600,000 $1,700,000 $1,625,000 $25,000) Gas Franchise $368,176 $358,580 $340,000 $365,000 $6,420 2% elephone Franchise $370,732 $405,000 $380,000 $380,000 ($25,000) (6%) Sanitation Service $168,038 $175,000 $174,875 $182,500 $7,500 4% Recycling Franchise Fee $13,561 $14,100 $13,925 $14,200 $100 1% Cable Franchise Fee $645,011 $553,537 $600,000 $600,000 $46,463 8% W&WW Franchise Tax $834,973 $926,515 $927,201 $949,728 $23,213 3% Other Permits $24,096 $30,000 $20,000 $20,000 ($10,000) (33%) Health Permits $74,946 $75,000 $76,000 $75,000 $0 0% Fire Permits $46,970 $50,500 $35,000 $35,000 ($15,500) (7%) Contractor Regulatory License $41,125 $56,575 $46,000 $47,000 ($9,5 (1% Minimum Housing $97,158 $246,000 $126,000 $246,000 $0 Misc. Permits and Fees $129,459 $39,075 $50,606 $42,200 $3,125 8% Building Permits $337,569 $430,000 $430,000 $430,000 $0 0% Swimming Pools $15,297 $15,000 $15,000 $15,000 $0 0% Auto Theft Task Force Grant $78,995 $75,917 $79,000 $79,000 $3,083 4% School Resource Officers $273,312 $273,312 $278,780 $278,780 $5,468 2% Municipal Court $3,094,900 $3,112,045 $2,953,650 $3,070,700 ($41,345) (1%) Library Fees $51,070 $52,100 $54,100 $54,100 $2,000 4% Ambulance Fees $883,868 $885,000 $850,000 $850,000 ($35,000) (4%) Alarm Revenue $104,594 $80,000 $109,000 $109,000 $29,000 36% Jail Revenue $290,510 $250,000 $275,000 $250,000 $0 0% Interest Income $113,660 $125,000 $80,000 $80,000 ($45,000) (36%) Miscellaneous $58,139 $50,500 $257,160 $244,638 $194,138 384% Tower Lease $300,900 $275,000 $310,000 $320,000 $45,000 16% Betterment/Contributions $28,586 $24,050 $24,150 $24,050 $0 0% Transfers $1,614,599 $2,814,848 $2,815,534 $2,598,369 $216,479 8% TOTAL REVENUES $28,909,248 $29,733,984 $29,926,276 $30,735,793 $1,001,809 3% Use of Reserves $0 $1,519,962 $798,058 $1,259,278 $260,684 17% TOTAL RESOURCES $28,909,248 $31,253,946 $30,724,334 $31,995,071 $741,125 2% "0ir1 General Fund Expenditures FY11 -1 2 Public Works PACS Finance 5% 7% Capital 4% 4% Non -Depart Admin.9% 10% Development 2% Fire 25% Police 34% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. City Council $26,025 $38,875 $38,875 $38,875 $0 0% Administration $341,724 $364,734 $364,734 $470,023 $105,289 29% City Secretary $337,134 $353,742 $353,742 $327,701 ($26,041) (7%) Communications/Marketing $8,795 $12,773 $12,773 $12,773 $0 0% Information Services $244,196 $267,227 $267,227 $283,169 $15,942 6% Personnel $291,360 $327,316 $327,316 $334,565 $7,249 2% Facility Maintenance $756,635 $763,281 $763,281 $696,491 ($66,790) (9%) Library $608,341 $605,549 $605,549 $622,756 $17,207 3% Total -Admin. $2,614,210 $2,733,497 $2,733,497 $2,786,353 $52,856 2% Finance/Budget $188,883 $195,384 $195,384 $200,843 $5,459 3% Municipal Court $612,507 $631,254 $631,254 $639,017 $7,763 1% Accounting $223,334 $241,627 $241,627 $270,067 $28,440 12% Purchasing $74,034 $77,188 $77,188 $78,041 $853 1% Total - Finance $1,098,758 $1,145,453 $1,145,453 $1,187,968 $42,515 4% Emergency Management $21,518 $26,420 $26,420 $26,420 $0 0% Police Code Compliance $0 $0 $0 $1,255,989 $1,255,989 0% Police Administration $577,128 $605,465 $605,465 $623,654 $18,189 3% Police Patrol $4,633,892 $4,873,698 $4,873,244 $4,312,895 ($560,803) (12%) Police CID $1,503,006 $1,585,873 $1,585,873 $1,640,913 $55,040 3% Police Service $1,721,069 $1,877,317 $1,877,247 $1,796,221 ($81,096) (4%) Police Detention $1,257,982 $1,347,784 $1,347,784 $1,404,833 $57,049 4% Total -Police $9,714,595 $10,316,557 $10,316,033 $11,060,925 $744,368 7% Fire Marshal/Education $444,227 $479,517 $479,517 $494,560 $15,043 3% Fire Administration $302,546 $319,105 $319,105 $331,326 $12,221 4% EMS/Suppression $6,477,138 $6,910,539 $6,909,289 $7,272,793 $362,254 5% Total -Fire $7,223,911 $7,709,161 $7,707,911 $8,098,679 $389,518 5% Planning & Development $263,766 $372,363 $372,363 $255,540 ($116,823) (31%) Inspection Services $527,050 $589,773 $589,773 $348,194 ($241,579) (41%) Environmental Health $122,919 $136,544 $136,544 $0 $136,544 100% Total -Development $913,735 $1,098,680 $1,098,680 $603,734 ($494,946) (45%) Recreation $594,046 $574,412 $574,412 $601,923 $27,511 5% Parks $1,149,371 $1,207,683 $1,207,683 $1,213,420 $5,737 0% Swimming Pools $83,693 $101,592 $101,592 $101,555 ($37) (0%) Senior Center $0 $164,020 $164,020 $251,425 $87,405 53% Recreation Admin. $62,592 $68,670 $68,670 $71,403 $2,733 4% Total -Parks & Comm Srvcs $1,889,702 $2,116,377 $2,116,377 $2,239,726 $123,349 6% Street Maintenance $610,996 $886,220 $886,220 $1,137,884 $251,664 28% Animal Control $232,642 $275,432 $275,432 $285,377 $9,945 4% City Engineer $106,584 $105,225 $105,225 $109,145 $3,920 4% Total - Public Works $950,222 $1,266,877 $1,266,877 $1,532,406 $265,529 21% Legal Services $116,203 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,467,765 $3,217,855 $2,941,363 $3,093,093 ($124,762) (4%) Betterment $13,727 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,597,695 $3,344,855 $3,068,363 $3,220,093 ($124,762) (4%) Total Operating Expenses $28,002,828 $29,731,457 $29,453,191 $30,729,884 $998,427 3% Capital Expenses $935,815 $1,519,962 $798,058 $1,259,278 $260,684 17% Total Expenses $28,938,643 $31,251,419 $30,251,249 $31,989,162 $737,743 2% 1-18 TAX RATE SCENARIOS As Computed from July 2011 Certified Tax Roll Fiscal Year 2011-12 Revenue at Revenue at Revenue at Fiscal Year 2010-11 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.451659 0.470000 0.485040 Debt Tax Rate 0.126095 0.124612 0.124612 0.124612 M & 0 Tax Rate 0.343905 0.327047 0.345388 0.360428 Assessed Valuation (a) $2,508,803,688 $2,657,437,669 $2,657,437,669 $2,657,437,669 Total Debt $4,377,976 $4,057,417 $4,057,417 $4,057,417 Debt Paid by other Sources ($1,377,280) ($912,676) ($912,676) ($912,676) Taxable Debt Service $3,000,696 $3,144,741 $3,144,741 $3,144,741 Debt Revenue $3,000,696 $3,144,727 $3,144,727 $3,144,727 Prior Year Debt Revenue $2,751,801 $3,000,696 $3,000,696 $3,000,696 Increase (Decrease) in Debt Revenue $248,895 $144,031 $144,031 $144,031 M&O Revenue - General Fund $8,498,483 $8,517,249 $8,994,901 $9,386,586 Total M&O Revenue $8,498,483 $8,517,249 $8,994,901 $9,386,586 Prior YearM&O Revenue $9,325,488 $8,498,483 $8,498,483 $8,498,483 Increase (Decrease) in M&O Revenue ($827,005) $18,766 $496,419 $888,104 Total Increase in Tax Revenue ($578,111) $162,797 $640,450 $1,032,135 NOTES: a). Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value ofARB and estimate of incomplete property. Note: Under these circumstances each penny of tax equals approximately $260,429 ($2,657,437,669*.01 *.98/100 = $260,429). M&O = Maintenance and Operations M Water & Wastewater Revenues M1-12 Wastewater 34% Transfers r tmuent water 2% 1% 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. Proposed FY11 Budget to Water & Wastewater Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. interest Income(') $38,875 $60,000 $35,000 $60,000 $0 0% Sanitation $159,668 $165,000 $168,000 $165,000 $0 0% Water Service $9,902,094 $10,773,353 $10,878,713 $11,195,008 $421,655 4% Wastewater Service $5,797,861 $6,182,228 $6,560,063 $6,533,330 $351,102 6% Reclaimed Water Service $0 $136,214 $104,662 $202,722 $66,508 49% New Meters(' $24,594 $30,000 $11,085 $30,000 $0 0% Reconnect Fees(i) $161,333 $153,000 $180,000 $153,000 $0 0% Inspection Fees(') $27,670 $50,000 $15,000 $50,000 $0 0% Miscellaneous(l) $32,388 $31,500 $38,500 $31,500 $0 0% Penalties $265,373 $270,000 $255,000 $270,000 $0 0% Initiations/Transfer Fees(') $28,770 $34,000 $28,000 $34,000 $0 0% Recycling Fees $258,285 $270,000 $270,000 $270,000 $0 0% Use of Rate Stabilization $0 $0 $0 $231,640 $231,640 0% Rate Stabilization Rebate $0 $0 $0 ($231,640) ($231,640) 0% Transfers $0 $375,000 $0 $110,000 $265,000 71% TOTAL REVENUES $16,696,911 $18,530,295 $18,544,023 $19,104,560 $574,265 3% Use of Reserves $0 $539,500 $445,000 $612,530 $73,030 14% TOTAL RESOURCES $16,696,911 $19,069,795 $18,989,023 $19,717,090 $647,295 3% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and 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. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 1-20 Water & Wastewater Expenditures FY11-12 Non -Depart. 36 /o `z Wastewater Treatment Finance 18% 3% Public Works 2% Water Distribution 4% Water Production 37% 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. Proposed FY11 Budget to Water & Wastewater Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Water Office $435,077 $413,677 $413,677 $4617061 $47,384 11% Total -Finance $435,077 $413,677 $413,677 $461,061 $47,384 11% City Engineer $388,294 $401,684 $401,684 $342,503 ($59,181) (15%) Water Production $6,084,175 $7,100,837 $6,610,444 $6,878,605 ($222,232) (3%) Water Distribution $596,730 $702,203 $671,587 $792,098 $89,895 13% Wastewater Treatment $2,577,739 $3,088,687 $3,062,512 $3,318,843 $230,156 7% Meter Reading $51,072 $53,870 $53,870 $56,094 $2,224 4% Total -Public Works $9,698,010 $11,347,281 $10,800,097 $11,388,143 $40,862 0% Recycling $29,952 $41,300 $41,300 $41,300 $0 0% GIS $429,038 $444,726 $444,726 $464,787 $20,061 5% Legal Services $49,608 $75,000 $75,000 $75,000 $0 0% Non -Departmental $5,835,265 $6,197,705 $5,990,077 $6,645,640 $447,935 7% Total -Non Departmental $6,343,863 $6,758,731 $6,551,103 $7,2265727 $467,996 7% Total Operating Expenses $16,476,950 $18,519,689 $17,764,877 $19,075,931 $556,242 3% Capital Expenses $298,345 $539,500 $445,000 $612,530 $73,030 14% Total Expenses $16,775,295 $19,059,189 $18,209,877 $19,688,461 $629,272 3% 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. 1-21 WATER RATE IMPACT M Water Current Rates: Proposed Rates: Residential Base Rate - $7.95 Residential Base Rate - $7.95 Tiered Rates per 1000 gallons (tgals) Tiered Rates per 1000 gallons (tgals) 0-2 tgals - $2.27 0-2 tgals - $2.48 3-8 tgals - $3.20 3-8 tgals - $3.41 9-15 tgals - $3.75 9-15 tgals - $3.98 16-35 tgals - $4.10 16-35 tgals - $4.36 Over 35 tgals - $4.66 Over 35 tgals - $4.96 Commercial/Multi-family Commercial/Multi-family Variable Commercial Base Rates Variable Commercial Base Rates Volume Rate - $3.52 per tgals Volume Rate - $3.74 per tgals No. of Accounts - 24,905 Estimated Volume: 2,484,924 tgals* Single Family Residential Rate Stabilization Refund: 0¢/per residential tgal Estimated total refund $-0- Single Family Residential Rate Stabilization Refund: 21 ¢/residential tgal up to 15 tgals/monthly Estimated total refund $202,685 (965,168 tgals X 21 0/tgal) Refund not applicable to irrigation meters Impact of Water Rate Increase Impact of 5� Increase on all tiers: Impact of 1U Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $124,246 annually = $248,492 annually (50 x 2,484,924)* (100 x 2,484,924)* To Citizen: 400 / month or $4.80 / year To Citizen: 800 / month or $9.60 / year Impact of 15� Increase on all tiers: Impact of 200 Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $372,738 annually = $496,984 annually (150 x 2,484,924)* (200 x 2,484,924)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 / year *Irrigation rates are tiered with 0-8 tgals at $3.74 and following residential tiers thereafter. 1-22 `.. L. WASTEWATER RATE IMPACT Wastewater Current Rates: Proposed Rate: Base Rate - $6.75 Base Rate - $6.75 *Volume Rate - $2.66 per tgals *Volume Rate - $2.70 per tgals No. of Accounts 24,366 Estimated Volume: 1,693,128 tgals* Impact of Wastewater Rate Increase Impact of 5� Increase: Impact of 10� Increase: To City: Additional revenues generated To City: Additional revenues generated = $84,656 annually = $169,312 annually (50 x 1,693,128)* (100 x 1,693,128)* To Citizen: 290 / month or $3.48 / year To Citizen: 580 / month or $6.96 / year Impact of 15� Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated = $253,968 annually = $338,624 annually (150 x 1,693,128)* (200 x 1,693,128)* To Citizen: 870 / month or $10.44 / year To Citizen: $1.16 / month or $13.92 / year * Based on 90% of metered water usage up to 12,000 gallons 1-23 FY11-12 Prc Miscellaneous 2% Tra General Fund Revenues interest 0% Fines & Fees 15% 0-1-- O 11--- Taxes Licenses/Permits 0% hise Fees 14% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Property Taxes $9,351,107 $8,498,493 $8,418,000 $8,994,901 $496,408 6% Prior Year Property Taxes $12,346 $80,000 $80,000 $80,000 $0 0% Penalties & Interest $59,407 $85,000 $66,000 $70,000 ($15,000) (18%) Sales Tax $6,230,363 $6,400,270 $6,614,636 $6,824,502 $424,232 7% Additional Sales Tax $1,557,591 $1,600,067 $1,653,659 $1,706,125 $106,058 7% Mixed Drink Tax $71,653 $77,500 $73,000 $75,000 ($2,500) (3%) Electric Franchise $1,566,537 $1,600,000 $1,700,000 $1,625,000 $25,000 2% Gas Franchise $368,176 $358,580 $340,000 $365,000 $6,420 2% -elephone Franchise $370,732 $405,000 $380,000 $380,000 ($25,000) (6%) Sanitation Service $168,038 $175,000 $174,875 $182,500 $7,500 4% Recycling Franchise Fee $13,561 $14,100 $13,925 $14,200 $100 1% Cable Franchise Fee $645,011 $553,537 $600,000 $600,000 $46,463 8% W&WW Franchise Tax $834,973 $926,515 $927,201 $949,728 $23,213 3% Other Permits $24,096 $30,000 $20,000 $20,000 ($10,000) (33%) Health Permits $74,946 $75,000 $76,000 $75,000 $0 0% Fire Permits $46,970 $50,500 $35,000 $35,000 ($15,500) (31%) Contractor Regulatory License $41,125 $56,575 $46,000 $47,000 ($9,575) (17%) Minimum Housing $97,158 $246,000 $126,000 $246,000 $0 0% Misc. Permits and Fees $129,459 $39,075 $50,606 $42,200 $3,125 8% Building Permits $337,569 $430,000 $430,000 $430,000 $0 0% Swimming Pools $15,297 $15,000 $15,000 $15,000 $0 0% Auto Theft Task Force Grant $78,995 $75,917 $79,000 $79,000 $3,083 4% School Resource Officers $273,312 $273,312 $278,780 $278,780 $5,468 2% Municipal Court $3,094,900 $3,112,045 $2,953,650 $3,070,700 ($41,345) (1%) Library Fees $51,070 $52,100 $54,100 $54,100 $2,000 4% Ambulance Fees $883,868 $885,000 $850,000 $850,000 ($35,000) (4%) Alarm Revenue $104,594 $80,000 $109,000 $109,000 $29,000 36% Jail Revenue $290,510 $250,000 $275,000 $250,000 $0 0% Interest Income $113,660 $125,000 $80,000 $80,000 ($45,000) (36%) Miscellaneous $58,139 $50,500 $257,160 $244,638 $194,138 384% Tower Lease $300,900 $275,000 $310,000 $320,000 $45,000 16% Betterment/Contributions $28,586 $24,050 $24,150 $24,050 $0 0% Transfers $1,614,599 $2,814,848 $2,815,534 $2,598,369 $216,479 8% TOTAL REVENUES $28,909,248 $29,733,984 $29,926,276 $30,735,793 $1,001,809 3% Use of Reserves $0 $1,519,962 $798,058 $1,259,278 $260,684 17% TOTAL RESOURCES $28,909,248 $31,253,946 $30,724,334 $31,995,071 $741,125 2% GENERAL FUND 1FY2012 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based current tax rate of 47.000. Prior Year Property Taxes Projected to remain flat with FY11 estimates. Penalties & Interest Projections based on a 3-year average. Sales Tax Projections based on current year actual collections with 2.5% growth and new businesses. 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 Projections based on a 3-year average. Telephone Access Line Fees Projected to remain flat with FY11 estimates. 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 FY11 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to remain flat with FY11 estimates. Health Permits Projections based on a 3-year average. Fire Permits Projected to remain flat with FY11 estimates. Contractors Regulatory License Projections based on a 3-year average. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projections based on a 3-year average. Building Permits Projected to remain flat with FY11 estimates. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projections based on a 3-year average. Library Fees Projected to remain flat with FY11 estimates. Ambulance Fees Projected to remain flat with FY11 estimates. Alarm Revenue Projected to remain flat with FY11 estimates. Jail Revenue Projected to remain flat with FY11 budget. Interest Income Based on average rate of return of .75%. Miscellaneous Projected to remain flat with FY11 estimates with additional rental income included Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projections based on a 3-year average. Transfers Based on administrative fees charged to enterprise operations, 1/3 of Euless' portion of the Car Rental Tax, and 1/3 of Gas Royalty on General City Property 2-2 General Fund Multi -Year Analysis $30,000,000 $25,000,000 --- $20,000,000 C fn $15,000,000 a� $10, 000, 000 $5,000,000 $0 FY2008 FY2009 FY2010 FY2011 BUD FY2011 EST FY2012 PROP FINProperty Taxes IN Franchise Fees ❑ Sales &Use Taxes ❑ Fines &Fees ❑Licenses&Permits ■ Interest Income ■Int'gov't./Trans./Misc. FY11 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY12Proposed SOURCE FY2008 FY2009 FY2010 FY2011 FY2011 FY2012 % Diff Property Taxes $8,830,419 $9,532,543 $9,422,860 $8,663,493 $8,564,000 $9,144,901 5.6% Franchise Fees $3,816,501 $4,074,356 $3,967,028 $4,032,732 $4,136,001 $4,116,428 2.1% Sales & Use Taxes $9,111,187 $8,005,641 $7,859,607 $8,077,837 $8,341,295 $8,605,627 6.5% Fines & Fees $4,304,017 $4,100,514 $4,440,239 $4,394,145 $4,256,750 $4,348,800 (1.0%) Licenses & Permits $787,456 $806,682 $751,323 $927,150 $783,606 $895,200 (3.4%) Interest Income $488,038 $231,615 $113,660 $125,000 $80,000 $80,000 (36.0%) Int'gov't./Trans./Misc. $2,304,603 $2,385,007 $2,354,531 $3,513,627 $3,764,624 $3,544,837 0.9% TOTAL REVENUES $29,642,221 $29,136,358 $28,909,248 $29,733,984 $29,926,276 $30,735,793 3.4% SourceRevenue .• of General Fund Revenues Average Property Taxes 30% 33% 33% 29% 29% 30% 30.43% Franchise Fees 13% 14% 14% 14% 14% 13% 13.56% Sales & Use Taxes 31% 27% 27% 27% 28% 28% 28.07% Fines & Fees 15% 14% 15% 15% 14% 14% 14.52% Licenses & Permits 3% 3% 3% 3% 3% 3% 2.78% Interest Income 2% 1% 0% 0% 0% 0% 0.63% Int'govern./Misc. 8% 8% 8% 12% 13% 12% 10.01% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. 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 30.27% of the total. The sales tax trend is the second highest source on average at 28.11 % and fines third at 14.53%. Franchise Fees make up approximately 13.62% of total revenues with other sources varying from 1 % to 10%. 2-3 General Fund Expenditures FY11-12 Public Works PACS Finance 5% 7% Capital 4% 4% Non -Depart Admin. 9% 10% Development 2% Fire`ni -, 25% Police 34% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. City Council $26,025 $38,875 $38,875 $38,875 $0 0% Administration $341,724 $364,734 $364,734 $470,023 $105,289 29% City Secretary $337,134 $353,742 $353,742 $327,701 ($26,041) (7%) Communications/Marketing $8,795 $12,773 $12,773 $12,773 $0 0% Information Services $244,196 $267,227 $267,227 $283,169 $15,942 6% Personnel $291,360 $327,316 $327,316 $334,565 $7,249 2% Facility Maintenance $756,635 $763,281 $763,281 $696,491 ($66,790) (9%) Library $608,341 $605,549 $605,549 $622,756 $17,207 3% Total - Admin. $2,614,210 $2,733,497 $2,733,497 $2,786,353 $52,856 2% Finance/Budget $188,883 $195,384 $195,384 $200,843 $5,459 3% Municipal Court $612,507 $631,254 $631,254 $639,017 $7,763 1% Accounting $223,334 $241,627 $241,627 $270,067 $28,440 12% Purchasing $74,034 $77,188 $77,188 $78,041 $853 1% Total - Finance $1,098,758 $1,145,453 $1,145,453 $1,187,968 $42,515 4% Emergency Management $21,518 $26,420 $26,420 $26,420 $0 0% Police Code Compliance $0 $0 $0 $1,255,989 $1,255,989 0% Police Administration $577,128 $605,465 $605,465 $623,654 $18,189 3% Police Patrol $4,633,892 $4,873,698 $4,873,244 $4,312,895 ($560,803) (12%) Police CID $1,503,006 $1,585,873 $1,585,873 $1,640,913 $55,040 3% Police Service $1,721,069 $1,877,317 $1,877,247 $1,796,221 ($81,096) (4%) Police Detention $1,257,982 $1,347,784 $1,347,784 $1,404,833 $57,049 4% Total -Police $9,714,595 $10,316,557 $10,316,033 $11,060,925 $744,368 7% Fire Marshal/Education $444,227 $479,517 $479,517 $494,560 $15,043 3% Fire Administration $302,546 $319,105 $319,105 $331,326 $12,221 4% EMS/Suppression $6,477,138 $6,910,539 $6,909,289 $7,272,793 $362,254 5% Total -Fire $7,223,911 $7,709,161 $7,707,911 $8,098,679 $389,518 5% Planning & Development $263,766 $372,363 $372,363 $255,540 ($116,823) (31%) Inspection Services $527,050 $589,773 $589,773 $348,194 ($241,579) (41%) Environmental Health $122,919 $136,544 $136,544 $0 $136,544 100% Total -Development $913,735 $1,098,680 $1,098,680 $603,734 ($494,946) (45%) Recreation $594,046 $574,412 $574,412 $601,923 $27,511 5% Parks $1,149,371 $1,207,683 $1,207,683 $1,213,420 $5,737 0% Swimming Pools $83,693 $101,592 $101,592 $101.555 ($37) (0%) Senior Center $0 $164,020 $164,020 $251,425 $87,405 53% Recreation Admin. $62,592 $68,670 $68,670 $71,403 $2,733 4% Total -Parks & Comm Srvcs $1,889,702 $2,116,377 $2,116,377 $2,239,726 $123,349 6% Street Maintenance $610,996 $886,220 $886,220 $1,137,884 $251,664 28% Animal Control $232,642 $275,432 $275,432 $285,377 $9,945 4% City Engineer $106,584 $105,225 $105,225 $109,145 $3,920 4% Total - Public Works $950,222 $1,266,877 $1,266,877 $1,532,406 $265,529 21% Legal Services $116,203 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,467,765 $3,217,855 $2,941,363 $3,093,093 ($124,762) (4%) Betterment $13,727 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,597,695 $3,344,855 $3,068,363 $3,220,093 ($124,762) (4%) Total Operating Expenses $28,002,828 $29,731,457 $29,453,191 $30,729,884 $998,427 3% Capital Expenses $935,815 $1,519,962 $798,058 $1,259,278 $260,684 17% Total Expenses $28,938,643 $31,251,419 $30,251,249 $31,989,162 $737,743 2% 2-4 Water & Wastewater Revenues FY11-12 Wastewater 34% Transfers r r° �Other(1) Effluent Water 2% 1% 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. Proposed FYI Budget to Water & Wastewater Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. interest Income(l) $38,875 $60,000 $35,000 $60,000 $0 0% Sanitation $159,668 $165,000 $168,000 $165,000 $0 0% Water Service $9,902,094 $10,773,353 $10,878,713 $11,195,008 $421,655 4% Wastewater Service $5,797,861 $6,182,228 $6,560,063 $6,533,330 $351,102 6% Reclaimed Water Service $0 $136,214 $104,662 $202,722 $66,508 49% New Meters(l) $24,594 $30,000 $11,085 $30,000 $0 0% Reconnect Fees(i) $161,333 $153,000 $180,000 $153,000 $0 0% Inspection Fees') $27,670 $50,000 $15,000 $50,000 $0 0% Miscellaneous(') $32,388 $31,500 $38,500 $31,500 $0 0% Penalties $265,373 $270,000 $255,000 $270,000 $0 0% Initiations/Transfer Fees(i) $28,770 $34,000 $28,000 $34,000 $0 0% Recycling Fees $258,285 $270,000 $270,000 $270,000 $0 0% Use of Rate Stabilization $0 $0 $0 $231,640 $231,640 0% Rate Stabilization Rebate $0 $0 $0 ($231,640) ($231,640) 0% Transfers $0 $375,000 $0 $110,000 $265,000 71% TOTAL REVENUES $16,696,911 $18,530,295 $18,544,023 $19,104,560 $574,265 3% Use of Reserves $0 $539,500 $445,000 $612,530 $73,030 14% TOTAL RESOURCES $16,696,911 $19,069,795 $18,989,023 $19,717,090 $647,295 3% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and 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. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 1915 WATER & WASTEWATER ]FUND ]FY 12 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Based on average rate of return of .75%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on three year average volume plus '/2% growth with projected tier increases ranging from 210 to 300 and a projected flat rate increase of 220 for commercial and multifamily Wastewater Service Based on three year average volume plus '/2% growth with a projected 4¢ increase in volume rate Reclaimed Water Service Based on three year average consumption of governmental customers plus'/2% growth Sale of New Meters Projected to remain flat with FY11 estimates. Reconnect Fees Projected to remain flat with FY11 estimates. Inspection Fees Projected to remain flat with FY11 estimates. Miscellaneous Projected to remain flat with FY11 estimates. Penalties Projected to remain flat with FY11 estimates. Initiation & Transfer Fees Projected to remain flat with FY11 estimates. Recycling Fees Based on average monthly billings less 5% franchise fee. 3-2 Water & Wastewater Expenditures FY11-12 Non -Depart. 36 /o Wastewater Treatment Finance 18% 3% Public Works ppolp, 2% Water Distribution 4% Water Production 37% 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. Proposed FYI Budget to Water & Wastewater Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Water Office $435,077 $413,677 $413,677 $461,061 $47,384 11% Total -Finance $435,077 $413,677 $413,677 $461,061 $47,384 11% City Engineer $388,294 $401,684 $401,684 $342,503 ($59,181) (15%) Water Production $6,084,175 $7,100,837 $6,610,444 $6,878,605 ($222,232) (3%) Water Distribution $596,730 $702,203 $671,587 $792,098 $89,895 13% Wastewater Treatment $2,577,739 $3,088,687 $3,062,512 $3,318,843 $230,156 7% Meter Reading $51,072 $53,870 $53,870 $56,094 $2,224 4% Total -Public Works $9,698,010 $11,347,281 $10,800,097 $11,388,143 $40,862 0% Recycling $29,952 $41,300 $41,300 $41,300 $0 0% GIS $429,038 $444,726 $444,726 $464,787 $20,061 5% Legal Services $49,608 $75,000 $75,000 $75,000 $0 0% Non -Departmental $5,835,265 $6,197,705 $5,990,077 $6,645,640 $447,935 7% Total -Non Departmental $6,343,863 $6,758,731 $6,551,103 $7,226,727 $467,996 7% Total Operating Expenses $16,476,950 $18,519,689 $17,764,877 $19,075,931 $556,242 3% Capital Expenses $298,345 $539,500 $445,000 $612,530 $73,030 14% Total Expenses $16,775,295 $19,059,189 $18,209,877 $19,688,461 $629,272 3% 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 WATER RATE IMPACT `.. Water Current Rates: Proposed Rates: Residential Base Rate - $7.95 Residential Base Rate - $7.95 Tiered Rates per 1000 gallons (tgals) Tiered Rates per 1000 gallons (tgals) 0-2 tgals - $2.27 0-2 tgals - $2.48 3-8 tgals - $3.20 3-8 tgals - $3.41 9-15 tgals - $3.75 9-15 tgals - $3.98 16-35 tgals - $4.10 16-35 tgals - $4.36 Over 35 tgals - $4.66 Over 35 tgals - $4.96 Commercial/Multi-family Commercial/Multi-family Variable Commercial Base Rates Variable Commercial Base Rates Volume Rate - $3.52 per tgals Volume Rate - $3.74 per tgals No. of Accounts - 24,905 Estimated Volume: 2,484,924 tgals* Single Family Residential Rate Stabilization Refund: 0¢/per residential tgal Estimated total refund $-0- Single Family Residential Rate Stabilization Refund: 21 ¢/residential tgal up to 15 tgals/monthly Estimated total refund $202,685 (965,168 tgals X 21 0/tgal) Refund not applicable to irrigation meters Impact of Water Rate Increase Impact of 5� Increase on all tiers: Impact of 10� Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $124,246 annually = $248,492 annually (50 x 2,484,924)* (100 x 2,484,924)* To Citizen: 400 / month or $4.80 / year To Citizen: 800 / month or $9.60 / year Impact of 15� Increase on ail tiers: Impact of 200 Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $372,738 annually = $496,984 annually (150 x 2,484,924)* (200 x 2,484,924)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 / year *Irrigation rates are tiered with 0-8 tgals at $3.74 and following residential tiers thereafter. 3-4 WASTEWATER RATE IMPACT Wastewater Current Rates: Proposed Rate: Base Rate - $6.75 Base Rate - $6.75 *Volume Rate - $2.66 per tgals *Volume Rate - $2.70 per tgals No. of Accounts 24,366 Estimated Volume: 1,693,128 tgals* Impact of Wastewater Rate Increase Impact of 5� Increase: Impact of 10� Increase: To City: Additional revenues generated To City: Additional revenues generated = $84,656 annually = $169,312 annually (50 x 1,693,128)* (100 x 1,693,128)* To Citizen: 290 / month or $3.48 / year To Citizen: 580 / month or $6.96 / year Impact of 15� Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated = $253,968 annually = $338,624 annually (150 x 1,693,128)* (200 x 1,693,128)* To Citizen: 870 / month or $10.44 / year To Citizen: $1.16 / month or $13.92 / year * Based on 90% of metered water usage up to 12,000 gallons 3-5 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals 16-35 Tgals >35 Tgals FY03 $7.25 $2.60 $2.60 $2.60 $2.60 $2.60 FY04 $7.25 $2.60 $2.60 $2.60 $2.60 $2.60 FY05 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY06 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY07 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY08 $7.25 $2.97 $2.97 $2.97 $2.97 $2.97 FY09 $7.25 $3.11 $3.11 $3.11 $3.11 $3.11 FYI $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FYI $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 Revised $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 WASTEWATER 90% of Metered Year Base Rate Water DRAINAGE FEE Lot Less Year Than 5 Acres FY03 $5.50 $1.93 FY03 $2.50 FY04 $5.50 $1.93 FY04 $2.50 FY05 $5.50 $1.93 FY05 $2.50 FY06 $5.50 $2.00 FY06 $2.50 FY07 $5.50 $2.00 FY07 $2.50 FY08 $5.50 $2.21 FY08 $2.50 FY09 $5.50 $2.43 FY09 $2.50 FYI $6.00 $2.53 FY10 $2.50 FYI $6.75 $2.66 FYI $2.50 FY12 Revised $6.75 $2.70 FY12 $2.50 3-6 All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FYI Budget to FY12 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 710,757 $ 1,033,013 $ 1,033,013 $ 1,052,678 $ 19,665 2% Operating Expenses $ 1,000,004 $ 1,033,013 $ 1,033,013 $ 1,052,678 $ 19,665 2% Use of Reserves $ 289,247 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Drainage Utility System: Revenues $ 923,643 $ 690,500 $ 697,600 $ 697,500 $ 7,000 1% Operating Expenses $ 704,744 $ 680,312 $ 675,312 $ 681,615 $ 1,303 0% Use of Reserves $ - $ 150,000 $ 150,000 $ - $ (150,000) (100%) Capital Expenses $ 200,000 $ 150,000 $ 150,000 $ - $ (150,000) (100%) Recreation Classes: Revenues $ 316,427 $ 380,150 $ 379,650 $ 383,250 $ 3,100 1% Operating Expenses $ 322,357 $ 370,557 $ 370,557 $ 370,557 $ - 0% Use of Reserves $ 5,931 $ 58,889 $ 58,889 $ 70,608 $ 11,719 20% Capital Expenses $ - $ 58,889 $ 58,889 $ 70,608 $ 11,719 20% Arbor Daze: Revenues $ 55,298 $ - $ - $ 60,000 $ 60,000 100% Operating Expenses $ 53,307 $ - $ - $ 55,000 $ 55,000 100% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 3,911,003 $ 4,398,390 $ 4,091,221 $ 4,422,845 $ 24,455 1% Operating Expenses $ 3,877,186 $ 4,379,640 $ 4,174,803 $ 4,422,741 $ 43,101 1% Use of Reserves $ - $ 18,115 $ 96,697 $ - $ (18,115) (100%) Capital Expenses $ - $ 18,115 $ 13,115 $ - $ (18,115) (100%) Texas Star Sports Complex Revenues $ 1,337,361 $ 1,378,929 $ 1,439,604 $ 1,427,954 $ 49,025 4% Operating Expenses $ 1,326,072 $ 1,371,966 $ 1,355,326 $ 1,362,709 $ (9,257) (1%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. The Golf Course and Texas Star Sports Complex Funds are used 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 reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FYI Budget to FYI Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 237,624 $ 267,500 $ 240,150 $ 258,150 $ (9,350) (3%) Operating Expenses $ 216,451 $ 266,627 $ 260,127 $ 257,718 $ (8,909) (3%) Use of Reserves $ - $ - $ 19,977 $ 10,000 $ 10,000 0% Capital Expenses $ 7,450 $ - $ - $ 10,000 $ 10,000 0% Juvenile Case: Revenues $ 87,052 $ 75,000 $ 82,500 $ 82,500 $ 7,500 10% Operating Expenses $ 47,407 $ 50,149 $ 50,149 $ 65,016 $ 14,867 30% Half Cent Sales Tax (EDC): Revenues $ 3,143,654 $ 3,201,635 $ 3,374,713 $ 3,479,597 $ 277,962 9% Operating Expenses $ 2,924,679 $ 3,199,198 $ 3,113,040 $ 3,212,494 $ 13,296 0% Use of Reserves $ - $ 362,165 $ 70,780 $ 488,715 $ 126,550 35% Capital Expenses $ 19,380 $ 362,165 $ 70,780 $ 488,715 $ 126,550 35% Crime Control District (CCPD): Revenues $ 1,434,560 $ 1,586,022 $ 1,606,407 $ 1,656,712 $ 70,690 4% Operating Expenses $ 1,380,433 $ 1,552,618 $ 1,486,505 $ 1,654,516 $ 101,898 7% Use of Reserves $ - $ 50,000 $ 50,000 $ 93,445 $ 43,445 87% Capital Expenses $ 44,460 $ 50,000 $ 50,000 $ 93,445 $ 43,445 87% Police Drug Fund Revenues $ 40,708 $ 4,000 $ 92,089 $ 1,000 $ (3,000) (75%) Operating Expenses $ 155,971 $ 3,000 $ 43,235 $ 500 $ (2,500) (83%) Use of Reserves $ 115,263 $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ _ $ 0% Public Safety Grants: Revenues $ 381,697 $ 95,242 $ 96,376 $ 104,587 $ 9,345 10% Operating Expenses $ 380,990 $ 95,242 $ 98,573 $ 104,587 $ 9,345 10% Use of Reserves $ - $ - $ 2,197 $ - $ _ 0% Capital Expenses $ - $ - $ - $ - $ _ 0% Car Rental Tax: Revenues $ 11,541,587 $ 12,060,000 $ 12,126,859 $ 12,247,778 $ 187,778 2% Operating Expenses $ 8,571,583 $ 9,532,475 $ 9,593,714 $ 9,695,730 $ 163,255 2% Use of Reserves $ - $ 3,062,250 $ 3,076,928 $ 5,796,822 $ 2,734,572 89% Capital Expenses $ 1,327,938 $ 3,062,250 $ 3,076,928 $ 5,796,822 $ 2,734,572 89% Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated primarily for the promotion and advertisement of the City of Euless. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to fund a court clerk to handle juvenile cases. The Half -Cent Sales Tax (EDC) Fund is used to account for the 1120 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) Fund is used to account for 1/4¢ sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated 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 are used to account for grant revenues received by both police and fire. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. 4-2 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FYI Budget to FY12 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 521,400 $ 714,241 $ 717,741 $ 722,855 $ 8,614 1 % Operating Expenses $ 500,885 $ 313,150 $ 313,150 $ 539,040 $ 225,890 72% Insurance: Revenue $ 4,579,390 $ 5,364,220 $ 5,364,220 $ 5,250,009 $ (114,211) (2%) Operating Expenses $ 5,407,920 $ 5,346,616 $ 5,346,616 $ 5,221,410 $ (125,206) (2%) Use of Reserves $ 828,530 $ - $ - $ 50,000 $ 50,000 0% Capital Expenses $ - $ - $ - $ 50,000 $ 50,000 0% Risk/WC Management: Revenue $ 762,973 $ 598,692 $ 598,692 $ 810,802 $ 212,110 35% Operating Expenses $ 1,072,133 $ 823,098 $ 823,098 $ 790,787 $ (32,311) (4%) Use of Reserves $ 309,160 $ 225,000 $ 225,000 $ 185,500 $ (39,500) (18%) Capital Expenses $ - $ - $ - $ 185,500 $ 185,500 0% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-6 Debt Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FYI Budget to FYI Proposed $ Diff % Diff. General Obligation Debt Revenues $ 3,052,037 $ 3,247,337 $ 10,279,122 $ 3,664,320 $ 416,983 13% Operating Expenses $ 3,396,254 $ 3,399,838 $ 10,460,712 $ 3,617,832 $ 217,994 6% Use of Reserves $ 344,217 $ 200,000 $ 200,000 $ - $ (200,000) (100%) Star Center Debt Revenues $ 9,588,496 $ 978,186 $ 712,292 $ 714,897 $ (263,289) (27%) Operating Expenses $ 9,609,477 $ 978,138 $ 712,466 $ 715,773 $ (262,365) (27%) Use of Reserves $ 20,981 $ - $ 174 $ 876 $ 876 0% EDC Debt Service Revenues $ 902,601 $ 938,812 $ 938,812 $ 933,798 $ (5,014) (1%) Operating Expenses $ 926,928 $ 938,812 $ 938,812 $ 933,798 $ (5,014) (1%) Use of Reserves $ 24,327 $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 430,552 $ 433,856 $ 433,856 $ 428,272 $ (5,584) (1 %) Operating Expenses $ 428,834 $ 433,856 $ 433,856 $ 428,272 $ (5,584) (1%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 161,081 $ 162,600 $ 162,600 $ 163,644 $ 1,044 1% Operating Expenses $ 161,081 $ 162,600 $ 162,600 $ 163,644 $ 1,044 1% Use of Reserves $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 1,205,206 $ 675,725 $ 675,725 $ 685,338 $ 9,613 1% Operating Expenses $ 1,282,880 $ 675,725 $ 675,725 $ 685,337 $ 9,612 1% Use of Reserves $ 77,674 $ - $ - $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.O Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Centre. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a'/20 sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 4-9 T Capital Kequest- 2011 By Fund Department Fund Division Program Description Program Program Totals Dept. CMO 51 Police CCPD Detention Floor Cleaning Machine Capital $ 4,200 $ 4,200 6 1 50 Police CCPD Patrol Stalker Radar Units Capital $ 5,000 $ 9,200 5 1 48 Police CCPD Administration Front Desk Help -Additional Hours Capital $ 11,320 $ 20,520 3 1 49 Police CCPD Patrol Police Equipment Capital $ 11,425 $ 31,945 4 1 47 Police CCPD Service Digital Imaging Software update Capital $ 11,500 $ 43,445 2 1 46 Police CCPD Administration Part -Time Public Safety Officer Capital $ 50,000 $ 93,445 1 1 2 Information Services Court Technology Information Services Court Technology Capital $ 163,970 $ 163,970 2 1 * Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 $ 15,000 1 1 19 PACS EDC Programs/Special Street Pole Marketing Banners Capital $ 15,000 $ 30,000 3 1 5 Library EDC Library Copier Purchase Capital $ 16,330 $ 46,330 1 1 15 PACS EDC Parks Solar Lights- Dog Park Capital $ 22,500 $ 68,830 2 1 6 Library EDC Library Part -Time Security Officer Capital $ 24,000 $ 92,830 1 1 30 Fleet & Facilities EDC Facility Maintenance Replacement of Library HVAC Control System Capital $ 29,500 $ 122,330 4 1 14 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 $ 197,330 1 1 7 Library EDC Library Misc. Library Furniture Capital $ 6,506 $ 203,836 2 2 8 Library EDC Library Lone Star Library Grant Replacement Capital $ 15,580 $ 219,416 3 2 16 PACS EDC Parks Turf aerator Capital $ 22,000 $ 241,416 3 2 24 Fire General EMS/Suppression Portable Light Generators Capital $ 5,500 $ 5,500 4 1 26 Fire General EMS/Suppression Power Hose Roller Capital $ 5,600 $ 11,100 6 40 Police General Patrol Copier Purchase Capital $ 7,500 $ 18,600 3 1 * PACS General Senior Center Golf Cart - Senior Center Capital $ 10,000 $ 28,600 1 43 Police General Administration LEXIPOL Capital $ 10,800 $ 39,400 6 1 38 Police General Administration TCLEOSE Training (Police & Fire) Capital $ 11,000 $ 50,400 1 1 21 Fire General EMS/Suppression AED Units Capital $ 12,000 $ 62,400 1 1 23 Fire General Fire Marshall IFSTA Manuals Capital $ 13,400 $ 75,800 3 1 41 Police General Administration Advanced Training Capital $ 14,920 $ 90,720 4 1 27 Fleet & Facilities General Facility Maintenance Part -Time Building Attendant/Custodian Capital $ 20,000 $ 110,720 1 1 28 Fleet & Facilities General Facility Maintenance City Hall Campus -Fixtures -Spine Road Capital $ 20,000 $ 130,720 2 1 59 Non -Departmental General Non -Departmental Plan Review Capital $ 25,000 $ 155,720 7 1 42 Police General Patrol Local S.T.E.P. Capital $ 50,000 $ 205,720 5 1 58 Non -Departmental General Non -Departmental Sidewalks Capital $ 56,000 $ 261,720 6 1 39 Police General Administration Police Radios Lease Purchase Payment Capital $ 73,000 $ 334,720 2 1 1 Information Services General Information Services Hardware/Software Replacement Capital $ 122,430 $ 457,150 1 1 57 Non -Departmental General Non -Departmental Election Expense Capital $ 130,000 $ 587,150 5 1 32 Fleet & Facilities General Facility Maintenance HVAC-Theft Monitoring System Capital $ 9,100 $ 596,250 6 2 31 Fleet & Facilities General Facility Maintenance Waste Oil Shop Heaters Capital $ 19,500 $ 615,750 5 2 45 Police General Service Automated License Plate Reader Capital $ 35,590 $ 651,340 8 2 44 Police General Administration Mobile Observation Trailer Capital $ 88,854 $ 740,194 7 2 34 Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker (Split GF/SC) Supplemental $ 30,000 $ 30,000 1 2 10 TSGC Golf Course GC Maintenance 50" Fans (2) Capital $ 12,600 $ 12,600 2 1 13 TSGC Golf Course Non Departmental Misc. Golf/Facility Improvements Capital $ 150,000 $ 162,600 5 1 11 TSGC Golf Course Pro Shop Rental Clubs Capital $ 6,000 $ 168,600 3 2 12 TSGC Golf Course Cart/Driving Range Driving Range Mats Capital $ 6,900 $ 175,500 4 2 9 TSGC Golf Course Conference Centre Chairs for Conference Centre Capital $ 7,000 $ 182,500 1 2 33 Fleet & Facilities Golf Course Facility Maintenance Audio Visual System Additions at TX Star Capital $ 21,000 $ 203,500 7 2 53 Non -Departmental Hotel/Motel Non -Departmental Historical Preservation Capital $ 10,000 $ 10,000 1 1 Capital (quest- 2011 By Fund Department Fund Division Program Description 18 PACS Rec Spec 17 PACS Rec Spec 29 Fleet & Facilities Risk/WC * Risk/WC Risk/WC 52 Insurance Insurance 36 Fleet & Facilities Service Center 4 Information Services W&WW 39 Police W&WW 61 Non -Departmental W&WW 37 Fleet & Facilities W&WW 25 Fire W&WW 62 Non -Departmental W&WW 60 Non -Departmental W&WW 35 Fleet & Facilities W&WW 3 Information Services W&WW * Non -Departmental Car Rental 54 Non -Departmental Car Rental 55 Non -Departmental Car Rental C.n * Non -Departmental Car Rental N 56 Non -Departmental Car Rental Non -Departmental Car Rental * Non -Departmental Car Rental * Non -Departmental Car Rental Included In Baseline 22 Fire General 20 PACS General Programs/Special Part -Time Fitness Center Drop Off Service Programs/Special Arbor Daze Sponsorship Facility Maintenance Fuller House -Roof Replacement Risk/WC Claims Reserve Insurance Employee Health Clinic Interior Finish Out Service Center Smithy Granite Combo Lathe Information Services Citizen Relationship Management System (CRM) Administration Police Radios Lease Purchase Payment Non -Departmental Misc. Wastewater Rehab Equip Replacement Street Sanding Unit-HD/LD Capacity Fire Marshall Hydra Storz Adaptors Non -Departmental Well Repairs Non -Departmental Misc. Water Rehab. Service Center Fuel Contingency (gasoline/diesel) Information Services Hardware/Software Replacement Non -Departmental ADA Facility Improvements Non -Departmental City's Match for Tarrant County Home Program/CPR Non -Departmental Special Legal Fund Non -Departmental ADA Infrastructure Improvements Non -Departmental Street Overlay Non -Departmental Design -Indoor Aquatic Facility Non -Departmental Design -Outdoor Aquatic Facility Non -Departmental Transfer to Car Rental CIP EMS/Suppression EMS Supplies Senior Center Part -Time Building Attendants - Senior Center Program Program Totals Dept. CMO Capital $ 10,608 $ 10,608 2 1 Capital $ 60,000 $ 70,608 1 1 Capital $ 10,500 $ 10,500 3 1 Capital $ 175,000 $ 185,500 1 1 Capital $ 50,000 $ 50,000 1 1 Capital $ 5,000 $ 5,000 2 2 Capital $ 13,000 $ 13,000 2 1 Capital $ 25,000 $ 38,000 2 1 Capital $ 25,000 $ 63,000 9 1 Capital $ 27,600 $ 90,600 1 1 Capital $ 30,000 $ 120,600 5 1 Capital $ 75,000 $ 195,600 10 1 Capital $ 100,000 $ 295,600 8 1 Capital $ 100,000 $ 395,600 1 1 Capital $ 122,430 $ 518,030 1 1 Capital $ 50,000 $ 50,000 1 Capital $ 75,000 $ 125,000 2 1 Capital $ 100,000 $ 225,000 3 1 Capital $ 250,000 $ 475,000 1 Capital $ 300,000 $ 775,000 4 1 Capital $ 317,500 $ 1,092,500 1 Capital $ 469,000 $ 1,561,500 1 Capital $ 4,000,000 $ 5,561,500 1 Capital $ 12,000 $ 12,000 2 1 Capital $ 80,000 $ 92,000 1 1 cn w Capital and Supplemental Request - 2012 By Department Department Fund Division Program Description Program Program Totals Dept. CMO 1 Information Services General Information Services Hardware/Software Replacement Capital $ 129,930 $ 129,930 1 1 2 Information Services Court technology Information Services Court Technology Capital $ 163,970 $ 293,900 2 1 3 Information Services W&WW Information Services Hardware/Software Replacement Capital $ 129,930 $ 129,930 1 1 4 Information Services W&WW Information Services Citizen Relationship Management System (CRM) Capital $ 13,000 $ 142,930 2 1 5 Library EDC Library Copier Purchase Capital $ 16,330 $ 16,330 1 1 6 Library EDC Library Part -Time Security Officer Capital $ 24,000 $ 24,000 1 1 7 Library EDC Library Misc. Library Furniture Capital $ 6,506 $ 30,506 2 2 8 Library EDC Library Lone Star Library Grant Replacement Capital $ 15,580 $ 46,086 3 2 9 TSGC Golf Course Conference Centre Chairs for Conference Centre Capital $ 7,000 $ 7,000 1 2 10 TSGC Golf Course GC Maintenance 50" Fans (2) Capital $ 12,600 $ 19,600 2 1 11 TSGC Golf Course Pro Shop Rental Clubs Capital $ 6,000 $ 25,600 3 2 12 TSGC Golf Course Cart/Driving Range Driving Range Mats Capital $ 6,900 $ 32,500 4 2 13 TSGC Golf Course Non Departmental Misc. Golf/Facility Improvements Capital $ 150,000 $ 182,500 5 1 14 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 $ 75,000 1 1 15 PACS EDC Parks Solar Lights- Dog Park Capital $ 22,500 $ 97,500 2 1 16 PACS EDC Parks Turf aerator Capital $ 22,000 $ 119,500 3 2 17 PACS Rec Spec Programs/Special Arbor Daze Sponsorship Capital $ 60,000 $ 60,000 1 1 18 PACS Rec Spec Programs/Special Part -Time Fitness Center Drop Off Service Capital $ 10,608 $ 70,608 2 1 19 PACS EDC Programs/Special Street Pole Marketing Banners Capital $ 15,000 $ 85,608 3 1 20 PACS General Senior Center Part -Time Building Attendants - Senior Center Capital $ 80,000 $ 80,000 1 1 21 Fire General EMS/Suppression AED Units Capital $ 12,000 $ 12,000 1 1 22 Fire General EMS/Suppression EMS Supplies Capital $ 12,000 $ 24,000 2 1 23 Fire General Fire Marshall IFSTA Manuals Capital $ 13,400 $ 37,400 3 1 24 Fire General EMS/Suppression Portable Light Generators Capital $ 5,500 $ 42,900 4 1 25 Fire W&WW Fire Marshall Hydra Storz Adaptors Capital $ 30,000 $ 72,900 5 1 26 Fire General EMS/Suppression Power Hose Roller Capital $ 5,600 $ 78,500 6 1 27 Fleet & Facilities General Facility Maintenance Part -Time Building Attendant/Custodian Capital $ 20,000 $ 20,000 1 1 28 Fleet & Facilities General Facility Maintenance City Hall Campus -Fixtures -Spine Road Capital $ 20,000 $ 40,000 2 1 29 Fleet & Facilities Risk/WC Facility Maintenance Fuller House -Roof Replacement Capital $ 10,500 $ 50,500 3 1 30 Fleet & Facilities EDC Facility Maintenance Replacement of Library HVAC Control System Capital $ 29,500 $ 80,000 4 1 31 Fleet & Facilities General Facility Maintenance Waste Oil Shop Heaters Capital $ 19,500 $ 99,500 5 2 32 Fleet & Facilities General Facility Maintenance HVAC-Theft Monitoring System Capital $ 9,100 $ 108,600 6 2 33 Fleet & Facilities Golf Course Facility Maintenance Audio Visual System Additions at TX Star Capital $ 21,000 $ 129,600 7 2 (, Capital and Supplemental Request - 2012 By Department Department Fund Division Program Description Program Program Totals Dept. CMO 34 Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker (Split GF/SC) Supplemental $ 30,000 $ 30,000 1 2 35 Fleet & Facilities Service Center Service Center Fuel Contingency (gasoline/diesel) Capital $ 100,000 $ 100,000 1 1 36 Fleet & Facilities Service Center Service Center Smithy Granite Combo Lathe Capital $ 5,000 $ 105,000 2 2 37 Fleet & Facilities W&WW Equipment Rplcmnt Street Sanding Unit-HD/LD Capacity Capital $ 27,600 $ 27,600 1 1 38 Police General Administration TCLEOSE Training (Police & Fire) Capital $ 11,000 $ 11,000 1 1 39 Police General/W&WW Administration Police Radios Lease Purchase Payment Capital $ 98,000 $ 109,000 2 1 40 Police General Patrol Copier Purchase Capital $ 7,500 $ 116,500 3 1 41 Police General Administration Advanced Training Capital $ 14,920 $ 131,420 4 1 42 Police General Patrol Local S.T.E.P. Capital $ 50,000 $ 181,420 5 1 43 Police General Administration LEXIPOL Capital $ 10,800 $ 192,220 6 1 44 Police General Administration Mobile Observation Trailer Capital $ 88,854 $ 281,074 7 2 45 Police General Service Automated License Plate Reader Capital $ 35,590 $ 316,664 8 2 46 Police CCPD Administration Part -Time Public Safety Officer Capital $ 50,000 $ 50,000 1 1 47 Police CCPD Service Digital Imaging Software update Capital $ 11,500 $ 61,500 2 1 48 Police CCPD Administration Front Desk Help -Additional Hours Capital $ 11,320 $ 72,820 3 1 49 Police CCPD Patrol Police Equipment Capital $ 11,425 $ 84,245 4 1 50 Police CCPD Patrol Stalker Radar Units Capital $ 5,000 $ 89,245 5 1 51 Police CCPD Detention Floor Cleaning Machine Capital $ 4,200 $ 93,445 6 1 52 Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 $ 50,000 1 1 53 Non -Departmental Hotel/Motel Non -Departmental Historical Preservation Capital $ 10,000 $ 10,000 1 1 54 Non -Departmental Car Rental Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 75,000 2 1 55 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 100,000 $ 175,000 3 1 56 Non -Departmental Car Rental Non -Departmental Street Overlay Capital $ 300,000 $ 475,000 4 1 57 Non -Departmental General Non -Departmental Election Expense Capital $ 130,000 $ 605,000 5 1 58 Non -Departmental General Non -Departmental Sidewalks Capital $ 56,000 $ 661,000 6 1 59 Non -Departmental General Non -Departmental Plan Review Capital $ 25,000 $ 686,000 7 1 60 Non -Departmental W&WW Non -Departmental Misc. Water Rehab. Capital $ 100,000 $ 100,000 8 1 61 Non -Departmental W&WW Non -Departmental Misc. Wastewater Rehab Capital $ 25,000 $ 125,000 9 1 62 Non -Departmental W&WW Non -Departmental Well Repairs Capital $ 75,000 $ 200,000 10 1 * Non -Departmental Car Rental Non -Departmental ADA Facility Improvements Capital $ 50,000 $ 50,000 1 * Non -Departmental Car Rental Non -Departmental ADA Infrastructure Improvements Capital $ 250,000 $ 300,000 1 * Non -Departmental Car Rental Non -Departmental Design -Indoor Aquatic Facility Capital $ 317,500 $ 617,500 1 * Non -Departmental Car Rental Non -Departmental Design -Outdoor Aquatic Facility Capital $ 469,000 $ 1,086,500 1 * Non -Departmental Car Rental Non -Departmental Transfer to Car Rental CIP Capital $ 4,000,000 $ 5,086,500 1 * Risk/WC Risk/WC Risk/WC Claims Reserve Capital $ 175,000 $ 175,000 1 * PACS General Senior Center Golf Cart - Senior Center Capital $ 10,000 $ 10,000 1 CITY OF EULESS PRELIMINARY ANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30, 2012 201 N. Ector Drive Euless, Texas 76039 Phone (817) 685-1626 Fax (817) 685-1459 www.eulesstx.gov CITY OFFICIALS Fiscal Year 2011-2012 MARY LIB SALEH, MAYOR Tim Stinneford, Council Member — Place One Leon Hogg, Council Member — Place Two Linda Martin, Council Member — Place Three Donna Mickan, Council Member — Place Four, Mayor Pro Tem Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six Gary McKamie, City Manager Loretta Getchell, Deputy City Manager Chris Barker, Assistant City Manager TABLE OF CONTENTS, PRELIMINARY OPERATING BUDGET FY2012 Letter and Summary General Fund Revenue and 2 Expenditures Water and Wastewater, Revenue 3 and Expenditures Other Funds, Revenue and 4 Expenditures Capital, Infrastructure Plans and 5 Fleet Debt Personnel and Insurance Comparison and Historical 8 Water Utilities Status and Analysis 9 Multi -Year Financial Plan 10 0 Copyright Letter and Summary Letter Executive Summary, General Fund Executive Summary, Water & Wastewater Fund Executive Summary, Car Rental Fund Fund Balance Summary, Operating Funds Consolidated Budgetary Statement Where Does The Money Come From? Where Does The Money Go? General Fund Revenues General Fund Expenditures Tax Rate Scenarios Water & Wastewater Revenues Water and Wastewater Rate Impact T H E C I T Y O F EULESS July 25, 2011 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One Leon Hogg, Place Two Linda Martin, Place Three Donna Mickan, Place Four, Mayor Pro Tern 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, 2011 and ending September 30, 2012 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 Section (Section 5). We encourage you to carefully review the Capital Section, which details the City Manager's recommended programs for FY2012. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and maintaining reserve levels in accordance with the City's fiscal policies. Requests for capital items were evaluated and the city manager's recommendations are based upon need and available funds. However, these items are not reflected in the FY2011-12 proposed budget, pending the City Council's evaluation and approval. Highlights of the current budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to remain flat at 47.000 per $100 of assessed valuation. ♦ There are no cuts in programs or services for citizens. ♦ Baseline budget includes a proposed salary plan of 3.25%. 201 N Ector Drive. Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 vautiv.ci.euless.tx. us ♦ 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 continues efforts to cash flow an appropriate level of system infrastructure upgrades. GENERAL FUND REVENUES The General Fund revenues are proposed at $30,758,231 which represents an increase of 3.4% from the previous year's original budget. Although the majority of revenues are expected to remain flat or decline, additional property taxes will be realized from new construction and increased valuations. Sales tax revenues are projected to increase a total of 3.1 % over the FY2010-11 budget estimates. This increase includes a 2.5% growth factor plus a conservative revenue estimate for projected development. Additional revenue is also expected from franchise fees and rental income. Investment income is projected to drop due to historically low interest rates. Property Taxes Property valuations as of July 25th, including minimum value of property under protest and incomplete properties, provided to the City by Tarrant Appraisal District totaled $2,657,437,669 for FY2011-12. This represents an increase of $148,633,981 or 5.9% from the 2010 tax roll of $2,508,803,688. The tax rate proposed for FY2011-12 is 47.000 per $100 of assessed valuation, which includes 34.53880 for maintenance and operations and 12.46120 for debt service. Sales Taxes FY2010-11 sales tax collections are projected to end the fiscal year up approximately 3.3% from the original budget. Based upon this information, sales tax projections for FY2011-12 were calculated using the estimated collections through the end of this fiscal year plus a 2.5% growth factor with additional revenue for anticipated development. EXPENSES General Fund operating expenses are proposed at $30,744,884 which represents an increase of 3.4% excluding capital programs. This increase is primarily attributed to the employees' pay plan and associated benefits; increased maintenance costs for TXDOT traffic signals and infrastructure; and increased transfers for equipment replacement. Recommended capital programs include funding for the city's computer and public safety radio replacement programs. Funding is also included for increased election expenses and continuation of the local Selective Traffic Enforcement Program ("STEP"). In addition, the FY2011-12 budget includes recommended funding to continue existing public safety training programs, formally funded by the State of Texas. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital which represents 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 the city manager's recommended capital expenses can be found in Section 5. OR � WATER AND WASTEWATER FUND owl The FY2011-12 budget includes proposed revenues of $19,328,935, which is an increase of 4.3% over FY2010-11 adopted revenues. This revenue projection is based on a three-year average consumption as well as proposed increases in both water and wastewater rates. Total revenue projections are reduced by a proposed rebate to single family residential customers of 240 per thousand gallons used up to a maximum of 15,000 gallons per month. The City's rate stabilization fund will provide the resources to cover the cost of rebates for FY2011-12. Proposed water and wastewater baseline expenses are $19,326,700, which is an increase of 4.3% over the prior year's appropriations. The majority of this increase is directly related to the costs of water purchases and wastewater treatment by Trinity River Authority, as well as reclaimed water purchases from the City of Fort Worth. Additional funds have been allocated to fund the employees' pay plan and associated benefits. Other baseline expenses have increased due to an increase in transfers for capital improvements and risk management. Recommended capital programs include funding for the city's computer replacement program, well repairs, water and wastewater line rehabilitation, radios, and Phase 3 of the Hydra Storz program. In addition, we are recommending a contingency fund due to the volatility in fuel prices. Unreserved funds in excess of recommended levels will be transferred to the rate stabilization fund at the close of the fiscal year. 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 maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. For the FY2011-12 budget year, the required debt reserve of $352,807 is fully funded. FLEET REPLACEMENT FUND The City maintains a Fleet Replacement program to accumulate funds for the replacement of existing vehicles and equipment. In an effort to continue the city's commitment toward fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles, whenever feasible. Funding is provided annually by user departments with the FY2011-12 funding based on a depreciation rate of 55%. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The Hotel/Motel tax receipts are projected to decline 3% in FY2011-2012. 1-3 Half -Cent Sales Tax Fund-EDC Euless citizens approved an additional '/20 sales tax in 1993 that is restricted for parks, library, and economic development projects. Sales tax revenue projections for FY2011-12 were calculated using the estimated collections through the end of this fiscal year plus a 2.5% growth factor, along with additional revenue for anticipated development. Expenses in this fund have remained relatively flat. The recommended budget for FY2011-12 maintains the recommended reserve level of $500,000. 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 per the requirements of a revenue sharing agreement established by the parties in FY1998. In FY2011-12, the annual transfer to General Fund operations is equal to one third of Euless' portion of the revenue. Additionally, a transfer of $196,903 is budgeted to the General Obligation Debt Service Fund for payments on previously issued debt. Recommended capital items include a transfer of $4,000,000 to the Car Rental CIP fund for future capital projects, and baseline funding for street overlay, ADA improvements, continued funding for the CPR — Community Powered Revitalization program, and design of an indoor and outdoor aquatic facility. Staff has maintained the $2,000,000 reserve level approved by the City Council CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program ("CIP") has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, 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 for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. We believe the priority assignments will assist the Council in tracking the status of a capital project and assessing the current planning horizon. Projects identified as a Priority B have been considered in preparing the multi -year financial plan. As you review the Unfunded Section of the CIP Document, you will note that all Priority A projects, except for the reclaimed water project and infrastructure improvements at Glade Parks, can be accomplished without the need for additional debt issuance. Debt for the reclaimed water line will only be issued once a study has been completed to determine if this project is economically viable. Additional infrastructure improvements at Glade Parks will be necessary as development on this property progresses. The City plans to issue debt in phases to minimize the city's risk. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. Based on the preliminary budget as presented, the city intends to issue new debt during the upcoming fiscal year, as it relates to potential water and 1-4 street projects mentioned previously. A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — 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 operation. 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 collected by the Euless Development Corporation. Additional information relating to the city's currently outstanding debt is included in Section 6 of this book. CLOSING COMMENTS Preparation of this budget included a city-wide effort to cut costs without impacting the quality of services provided to our citizens. Input from Euless residents provided at the June town hall meeting helped shape the recommendations reflected herein. 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 including: maintaining financial integrity; providing public safety and health services to the community; employing high -quality, professional personnel; promoting quality infrastructure improvements; providing quality leisure opportunities; and instilling a "sense of community" in residents. We look forward to seeing you at the budget work session on August 2nd. Gary McKamie, City Manager f! 1-5 EXECUTIVE SUMMARY GENERALFUND FY 2011 Budgeted Resources $ 31,253,946 Less Use of Prior Year Reserves $ (1,519,962) FY 2011 Net Operating Revenues $ 29,733,984 Proposed Changes in Revenue Property Taxes $ 481,408 Sales Tax $ 527,790 Franchise Fees $ 83,696 License and Permits $ (31,950) Fines & Fees $ (45,345) Interest Income $ (45,000) Transfers $ (29,692) General and Administrative Fees $ (186,787) Other Changes $ 247,689 Subtotal: $ 1,001,809 FY 2012 Proposed Operating Revenues $ 30,735,793 FY 2011 Budgeted Expenses $ 31,251,419 Less Capital Expenses $ (1,519,962) FY 2011 Net Operating Expenses $ 29,731,457 Proposed Changes in Expenses Salaries $ 681,714 Senior Center Labor, Part-time $ 80,000 Insurance/Benefits $ 153,521 Rebates/Incentives $ (87,443) Equipment Replacement $ 6,529 Infrastructure/TXDOT Traffic Signal Maintenance $ 165,000 Other Changes $ (894) Subtotal: $ 998,427 FY 2012 Proposed Operating Expenses $ 30,729,884 Proposed Capital Expenses Capital Carryover $ 672,128 Recommended Capital Expenses $ 587,150 FY 2012 Proposed Capital Expenses $ 1,269,278 FY 2012 Proposed General Fund Budget $ 31,989,162 1-6 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2011 Budgeted Resources $ 19,069,795 Less Use of Prior Year Reserves $ (539,500) FY 2011 Net Operating Revenues Proposed Changes in Revenue Water Service $ 421,655 Wastewater Service $ 351,102 Reclaimed Water Service $ 66,508 Use of Rate Stabilization $ 231,640 Rate Stabilization Rebate $ (231,640) Transfers $ (265,000) Subtotal: FY 2012 Proposed Operating Revenues FY 2011 Budgeted Expenses $ 19,059,189 Less Capital Expenses $ (539,500) FY 2011 Net Operating Expenses Proposed Changes in Expenses Salaries $ 45,305 Insurance/Benefits $ 22,942 TRA Payments $ (144,133) Reclaimed Water Purchases $ 64,291 Transfers $ 195,810 G&A/Franchise $ 46,426 Other Changes $ 325,601 Subtotal: LIM FY 2012 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover $ 94,500 Recommended Capital Expenses $ 518,030 FY 2012 Proposed Capital Expenses FY 2012 Proposed Water and Wastewater Budget $ 18,530,295 $ 674,265 $ 19,104,560 $ 18,619,689 $ 556,242 $ 19,075,931 $ 612,530 $ 19,688,461 1-7 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2011 Budgeted Resources Less Use of Prior Year Reserves FY 2011 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2012 Proposed Operating Revenues FY 2011 Budgeted Expenses Less Capital Expenses FY 2011 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt Subtotal: FY 2012 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2012 Proposed Capital Expenses FY 2012 Proposed Car Rental Budget $ 15,122,250 $ (3,062,250) $ 212,778 $ (25,000) $ 12,594,725 $ (3,062,250) $ 141,852 $ 23,642 $ (2,239) $ 235,322 $ 5,561,500 $ 12,060,000 $ 187,778 $ 12,247,778 $ 9,532,475 $ 163,255 $ 9,695,730 $ 5,796,822 $ 15,492,552 1-8 Fund Balance Summary Estimated FYI 0-11 and Budgeted FYI 1-12 General and Internal Service Funds Insurance & Risk Mgmt & Equip. General Benefits Comps Replace Beginning Balance, FY11 $7,614,463 $2,565,882 $1,043,560 $2,167,665 (per audit, FYE 2010) FY11 Estimated Revenues 29,926,276 5,364,220 598,692 717,741 Total Available: 37,540,739 7,930,102 1,642,252 2,885,406 FY11 Estimated Expenses (29,453,191) (5,346,616) (823,098) (313,150) Capital Expenses (798,058) 0 0 0 Total Projected Expenses: (30,251,249) (5,346,616) (823,098) (313,150) Estimated Ending Balance, FYI 7,289,490 2,583,486 819,154 2,572,256 FY12 Budgeted Revenues 30,735,793 5,250,009 810,802 722,855 Total Available: 38,025,283 7,833,495 1,629,956 3,295,111 FY12 Budgeted Expenses (30,729,884) (5,221,410) (790,787) (539,040) Capital Expenses (1,259,278) (50,000) (185,500) 0 Total Projected Expenses: (31,989,162) (5,271,410) (976,287) (539,040) Projected Ending Balance, FY12 6,036,121 2,562,085 653,669 2,756,071 Less: Designated Reserve 35( 9,713) (350,000) 0 0 Adjusted Ending Balance 5,676,408 2,212,085 653,669 2,756,071 Recommended Reserve Levels per Fiscal Policy: 5,051,488 2,171,415 600,000 2,756,071 Available for Supplemental: 5,909 28,599 20,015 183,815 Available for Capital: 619,011 12,071 33,654 18( 3,815) Total Available 624,920 40,670 53,669 0 1-9 Fund Balance Summary Estimated FY10-11 and Budgeted FY11-12 Special Revenue Funds Hotel/ Juvenile Half Cent Crime Police Public Motel Case Fund Sales Tax Control Drug Safety Car Rental Fund Grants (per audit, FYE 2010) FY11 Estimated Revenues 240,150 82,500 3,374,713 1,606,407 92,089 96,376 12,126,859 Total Available: 407,185 139,963 4,435,348 1,934,064 313,366 170,867 18,004,345 FY11 Estimated Expenses (260,127) (50,149) (3,113,040) (1,486,505) (43,235) (98,573) (9,593,714) Capital Expenses 0 0 (70,780) (50,000) 0 0 (3,076,928) Total Projected Expenses: 26( 0,127) (50,149) (3,183,820) (1,536,505) (43,235) (98,573) (12,670,642) Estimated Ending Balance, FYI 147,068 89,814 1,251,528 397,559 270,131 72,294 5,333,703 FY12 Budgeted Revenues 258,150 82,500 3,479,597 1,656,712 1 000 104,587 12,247,778 Total Available: 405,208 172,314 4,731,125 2,054,271 271,131 176,881 17,581,481 FY12 Budgeted Expenses (257,718) (65,016) (3,212,494) (1,654,516) (500) (104,587) (9,695,730) Capital Expenses (10,000) 0 48( 8,715) (93,445) 0 0 (5,796,822) Total Projected Expenses: (267,718) 6f 5.016) (3,701,209) (1,747,961) (500) 10( 4.587) (15,492,552) Projected Ending Balance, FY12 137,490 107,298 1,029,916 306,310 270,631 72,294 2,088,92E ,ess: Designated Reserve (77,328) 0 0 0 0 0 Pdjusted Ending Balance 60,162 107,298 1,029,916 306,310 270,631 72,294 2,088,92E Recommended Reserve Levels per Fiscal Policy. `.r 42,365 0 500.000 271,975 N/A N/A 2,000,000 Available for Supplemental: 432 17,484 267,103 2,196 600 0 2,552,048 Available for Capital: 17,365 89,814 262,813 32,139 270,131 72,294 (2,463,119) Total Available 17,797 107,298 529,916 34,335 270,631 72,294 88,929 1-10 Fund Balance Summary �... Estimated FY10-11 and Budgeted FY11-12 Enterprise Funds Drainage Texas Star Water & Service Utility Recreation Arbor Daze Texas Star Sports Wastewater Center System Classes Golf Complex Beginning Balance FY11 $4516180 $46858 $336,365 W;5V,643 bsi,ucy alut,low aa,aai I (per audit, FYE 2010) FY11 Estimated Revenues 18,544,023 1,033,013 697,600 379,650 0 4,091,221 1,439,604 Total Available: 23,060,203 1,079,871 1,083,965 719,293 31,029 4,198,990 1,638,935 FY11 Estimated Expenses (17,764,877) (1,033,013) (675,312) (370,557) 0 (4,174,803) (1,355,326) Capital Expenses 44( 5,0001 0 (150,000) (58,8891 0 (13,115) 0 Total Projected Expenses: (18,209,877) (1,033,013) (825,312) 429446 0 (4,187,918) (1,355,326) Estimated Ending Balance, FY11 4,850,326 46,858 268,653 289,847 31,029 11,072 283,609 FY12 Budgeted Revenues 19,104,560 1,052,678 697,500 383,250 60,000 4,422,845 1,427,954 Total Available: 23,954,886 1,099,536 956,153 673,097 91,029 4,433,917 1,711,563 FY12 Budgeted Expenses (19,075,931) (1,052,678) (681,615) (370,557) (55,000) (4,422,741) (1,362,709) Capital Expenses 612 530 0 0 (70,6081 0 0 0 Total Projected Expenses: (19688,461) (1,052,678) 681615 441165 5( 5.000) (4422,741) (1,362,709) Projected Ending Balance, FY12 4,266,426 46,858 274,538 231,932 36,029 11,176 348,8524 Less: Designated Reserve 0 0 0 0 0 0 Adjusted Ending Balance 4,266,426 46,858 274,538 231,932 36,029 11,176 348, Recommended Reserve Levels per Fiscal Policy: `•f 3,919,712 Q 140,058 76,142 0 0 280,009 Available for Supplemental: 28,629 0 15,885 12,693 5,000 104 65,245 Available for Capital: 318,084 46,858 118,595 143,097 31,029 11,072 3_.600 Total Available 346,713 46,858 134,480 155,790 36,029 11,176 68,846 Fund Balance Summary �... Estimated FY10-11 and Budgeted FY11-12 Debt Service Funds LOR Texas Star Texas Star Stars G.O.Debt Half Cent Water & Sports Golf Center Service Sales Tax Wastewater Complex Course Debt Debt Debt Debt Debt $534.548 $149.038 $2,010 $7,303 $2,366 $41,274 (per audit, FYE 2010) FYI Estimated Revenues 10,279,122 712,292 938,812 433,856 162,600 675,925 Total Available: 10,813,670 861,330 940,822 441,159 164,965 717,199 FYI Estimated Expenses (10,464,080) (712,466) (938,812) (433,856) (162,600) (675,725) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (10,464,080) (712,466) 93( 8,812) (433,856) (162,600) (675,725) Estimated Ending Balance, FY11 352,958 148,864 2,010 7,303 2,365 41,474 FY12 Budgeted Revenues 3,664,320 714,897 933,798 428,272 163,644 685,338 Total Available: 4,017,278 863,761 935,808 435,575 166,009 726,812 FY12 Budgeted Expenses (3,617,832) (715,773) (933,798) (428,272) (163,644) (685,337) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,617,832) (715,773) 93( 3,798) (428,272) (163,644) 68i 5,337) 'rojected Ending Balance, FY12 399,446 147,988 2,010 7,303 2,365 41,47E ,ess: Designated Reserve 0 5( 9,564) 0 0 0 C adjusted Ending Balance 399,446 88,424 2,010 7,303 2,365 41,47E Recommended Reserve Levels per Fiscal Policy. 301 A86 Available for Supplemental: 46,488 Available for Capital: 51.472 Total Available 97,960 Includes FY2012 Proposed Debt Issuance 0 0 0 0 0 (876) 0 0 0 1 89,300 2,010 7.303 2.365 41.474 88,424 2,010 7,303 2,365 41,475 1-12 M Fund Balance Summary Estimated FYI 0-11 and Budgeted FYI 1-12 Reserve Funds Half Cent Water & Water & Texas Star Texas Star Sales Tax Wastewater Wastewater Sports Golf Course Debt Debt & Rate Stabilization Complex Debt Debt Reserve Emergency Reserve Reserve Reserve Reserve (per audit, FYE 2010) FYI Estimated Revenues 1,500 0 1,181.224 370,000 952,000 Total Available: 940,498 931,037 1,989,321 605,421 2,239,777 FY11 Estimated Expenses (1,500) 0 0 0 (585,654) Capital Expenses 0 0 0 0 0 Total Projected Expenses: (1,500) 0 0 0 58( 5,6541 Estimated Ending Balance, FY11 938,998 931,037 1,989,321 605,421 1,654,123 FY12 Budgeted Revenues 500 0 250,000 340,000 890,000 Total Available: 939,498 931,037 2,239,321 945,421 2,544,123 FY12 Budgeted Expenses (500) 0 (341,640) 0 (210,000) Capital Expenses 0 0 0 0 0 Total Projected Expenses: 500 0 341 640 0 (210,0001 'rojected Ending Balance, FY12 938,998 931,037 1,897,681 945,421 2,334,1V .ess: Designated Reserve (938,998) (352,807) 0 161 5,727) (604.57 adjusted Ending Balance 0 578,230 1,897,681 779,694 1,729,545 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 908,782 Available for Supplemental: 0 0 (91,640) 340,000 680,000 Available for Capital: 0 578,230 1,989.321 439,694 140,767 Total Available 0 578,230 1,897,681 779,694 820,767 1-13 City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY2010-2011 Annual Adopted Budget, FY2010-2011 Estimated, and FY2011-2012 Proposed Annual Budget OPERATING FUNDS. Oneratin¢ Revenues Property Tax General Sales Tax Selective Sales Tax Gross Receipts Tax Penalties Licenses & Permits Intergovernmental Revenue Charges For Service Fines & Court Costs Interest/Rent/Misc Insurance/Risk Contributions Transfers For Capital Operating/Debt FYI Proposed to FY11 Budget FY 2010-11 FY 2010-11 FY 2011-12 Increase/(Decrease) Budget Estimated Proposed S Diff. % Diff. 11,604,188 11,523,695 12,244,628 640,440 5.52% 12,785,994 13,181,720 13,599,240 813,246 6.36% 12,344,500 12,404,859 12,545,778 201,278 1.63% 4,032,732 4,136,001 4,116,428 83,696 2.08% 384,000 350,200 369,000 (15,000) (3.91%) 665,475 629,606 626,700 (38,775) (5.83%) 418,816 454,371 427,367 8,551 2.04% 25,717,435 25,790,537 26,690,980 973,545 3.79% 3,224,545 3,158,150 3,191,700 (32,845) (L02%) 1,881,012 1,834,006 1,592,491 (288.521) (15.34%) 5,700,912 5,700,912 5,599,611 (101,301) (1.78%) 78,759,609 79,164,057 81,003,923 2,244,314 2.85% _ - - - 0.00% 7,788,220 7,482,089 8,084,916 296,696 3.81% 7,788,220 7,482,089 8,084,916 296,696 3.81 % Operating Revenues 86,547,829 86,646,146 89,088,839 2,541,010 2.94% Other Sources Bond Proceeds - 6,966,095 - - 0.00% Total Operating Revenues & Other Sources 86,547,829 93,612,241 89,088,839 2,541,010 2.94% Operatin-z Expenses Salaries Benefits Prof/fech/Contract Services Water Purchase/Utility Maintenance Other Purch Svcs/Contingency Insurance G&A-Other Rebates/Incentives Supplies Capital Expenses Debt Departmental Budget Cuts Total Operating Expenses Transfers Operating/Debt Capital 24,658,929 24,469,513 25,262,409 603,480 2.45% 10,295,257 9,671,586 10,392,111 96,854 0.94% 3,1411,031 3,179,691 3,260,269 119,238 3.80% 11,696,484 11,178,431 11,659,153 (37,331) (0.32%) 1,287,446 1,266,557 1,299,646 12,200 0.95% 536,860 531,873 684,743 147,883 27.55% 5,501,630 5,501,303 5,175,869 (325,761) (5.920%) 265,814 246,367 265,769 (45) (0.02%) 9,372,257 9,374,353 9,341,449 (30,808) (0.33%) 3,007,658 2,886,720 2,991,673 (15,985) (0.53%) 2,528,799 1,437,655 9,363,011 6,834,213 270.26% 6,596,969 6,507,860 6,552,656 (44,313) (0.67%) _ - - 0.00% 78,889,133 76,251,909 86,248,758 7,359,625 9.33% 6,628,524 6,880,007 6,947,709 319,185 4.82% 4,101,000 3,986,000 1,208,000 (2,893,000) (70.54%) 10,729,524 10,866,007 8,155,709 (2,573,815) (23.99%) Operating Expenses 89,618,657 87,117,916 94,404,467 4,785,810 5.34% Other Uses Payment For Refunded Bonds - 6,804,791 - - 0.00% Total Operating Expenses & Other Uses 89,618,657 93,922,707 94,404,467 4,785,810 5.34% Ooeratins Excess/(Shortate) (3,070,828)_ _ (310,466) (5,315,628) 1-14 Where Does The Money Come From? Budgeted FYI 0-11 Proposed FY11-12 Use of Use of Fund Revenue Reserves Revenue Reserves General $ 29,733,984 $ 1,519,962 $ 30,735,793 $ 1,259,278 Hotel/Motel $ 267,500 $ - $ 258,150 $ 10,000 Juvenile Case $ 75,000 $ - $ 82,500 $ - EDC $ 3,201,635 $ 362,165 $ 3,479,597 $ 488,715 CCPD $ 1,586,022 $ 50,000 $ 1,656,712 $ 93,445 Police Drug Fund $ 4,000 $ - $ 1,000 $ - Public Safety Grants $ 95,242 $ - $ 104,587 $ - Car Rental $ 12,060,000 $ 3,062,250 $ 12,247,778 $ 5,796,822 Water & Wastewater $ 18,530,295 $ 539,500 $ 19,104,560 $ 612,530 Service Center $ 1,033,013 $ - $ 1,052,678 $ - Drainage Utility $ 690,500 $ 150,000 $ 697,500 $ - Recreation Classes $ 380,150 $ 58,889 $ 383,250 $ 70,608 Arbor Daze $ - $ - $ 60,000 $ - Texas Star Golf Course (TSGC) $ 4,398,390 $ 18,115 $ 4,422,845 $ - Texas Star Sports Complex (TSSC) $ 1,378,929 $ - $ 1,427,954 $ - Equip. Replacement $ 714,241 $ - $ 722,855 $ - Insurance $ 5,364,220 $ - $ 5,250,009 $ 50,000 Risk/WC $ 598,692 $ 225,000 $ 810,802 $ 185,500 G.O. Debt $ 3,247,337 $ 200,000 $ 3,664,320 $ - Star Center Debt $ 978,186 $ - $ 714,897 $ 876 EDC Debt $ 938,812 $ - $ 933,798 $ - Water & Wastewater Debt $ 433,856 $ - $ 428,272 $ - TSSC Debt $ 162,600 $ - $ 163,644 $ - TSGC Debt $ 675,725 $ - $ 685,338 $ - TOTAL $ 86,548,329 $ 6,185,881 $ 89,088,839 $ 8,567,774 1-15 FY11-12 Where Does The Money Go? G.O. Debt RIsk1WC 4% "'Other 0 0 0 InsuranrP 7 /o Budgeted FY10-11 Proposed FYI 1-12 Operating Capital Operating Capital Fund Expenses Expenses Expenses Expenses General $ 29,731,457 $ 1,519,962 $ 30,729,884 $ 1,259,278 Hotel/Motel $ 266,627 $ - $ 257,718 $ 10,000 Juvenile Case $ 50,149 $ - $ 65,016 $ - EDC $ 3,199,198 $ 362,165 $ 3,212,494 $ 488,715 CCPD $ 1,552,618 $ 50,000 $ 1,654,516 $ 93,445 Police Drug Fund $ 3,000 $ - $ 500 $ - Public Safety Grants $ 95,242 $ - $ 104,587 $ - Car Rental $ 9,532,475 $ 3,062,250 $ 9,695,730 $ 5,796,822 Water & Wastewater $ 18,519,689 $ 539,500 $ 19,075,931 $ 612,530 Service Center $ 1,033,013 $ - $ 1,052,678 $ - Drainage Utility $ 680,312 $ 150,000 $ 681,615 $ - Recreation Classes $ 370,557 $ 58,889 $ 370,557 $ 70,608 Arbor Daze $ - $ - $ 55,000 $ - Texas Star Golf Course (TSGC) $ 4,379,640 $ 18,115 $ 4,422,741 $ - Texas Star Sports Complex (TSSC) $ 1,371,966 $ - $ 1,362,709 $ - Equip. Replacement $ 313,150 $ - $ 539,040 $ - Insurance $ 5,346,616 $ - $ 5,221,410 $ 50,000 Risk/WC $ 823,098 $ - $ 790,787 $ 185,500 G.O. Debt $ 3,399,838 $ - $ 3,617,832 $ - Star Center Debt $ 978,138 $ - $ 715,773 $ - EDC Debt $ 938,812 $ - $ 933,798 $ - Water & Wastewater Debt $ 433,856 $ - $ 428,272 $ - TSSC Debt $ 162,600 $ - $ 163,644 $ - TSGC Debt $ 675,725 $ - $ 685,337 $ - TOTAL $ 83,857,776 $ 5,760,881 $ 85,837,569 $ 8,566,898 1-16 FY11-12 Prc Miscellaneous 2% Tra General Fund Revenues interest 0% Fines & Fees 15% -axes Licenses/Permits 0% hise Fees 14% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Property Taxes $9,351,107 $8,498,493 $8,418,000 $8,994,901 $496,408 6% Prior Year Property Taxes $12,346 $80,000 $80,000 $80,000 $0 0% Penalties & Interest $59,407 $85,000 $66,000 $70,000 ($15,000) (18%) Sales Tax $6,230,363 $6,400,270 $6,614,636 $6,824,502 $424,232 7% Additional Sales Tax $1,557,591 $1,600,067 $1,653,659 $1,706,125 $106,058 7% Mixed Drink Tax $71,653 $77,500 $73,000 $75,000 0 (2% Electric Franchise $1,566,537 $1,600,000 $1,700,000 $1,625,000 $25,000) Gas Franchise $368,176 $358,580 $340,000 $365,000 $6,420 2% Felephone Franchise $370,732 $405,000 $380,000 $380,000 ($25,000) (6%) Sanitation Service $168,038 $175,000 $174,875 $182,500 $7,500 4% Recycling Franchise Fee $13,561 $14,100 $13,925 $14,200 $100 1% Cable Franchise Fee $645,011 $553,537 $600,000 $600,000 $46,463 8% W&WW Franchise Tax $834,973 $926,515 $927,201 $949,728 $23,213 3% Other Permits $24,096 $30,000 $20,000 $20,000 ($10,000) (33%) Health Permits $74,946 $75,000 $76,000 $75,000 $0 0% Fire Permits $46,970 $50,500 $35,000 $35,000 ($15,500) (31%) Contractor Regulatory License $41,125 $56,575 $46,000 $47,000 ($9,575) (17%) Minimum Housing $97,158 $246,000 $126,000 $246,000 0 Misc. Permits and Fees $129,459 $39,075 $50,606 $42,200 $3,125 8% Building Permits $337,569 $430,000 $430,000 $430,000 $0 0 Swimming Pools $15,297 $15,000 $15,000 $15,000 $0 00 % Auto Theft Task Force Grant $78,995 $75,917 $79,000 $79,000 $3,083 4% School Resource Officers $273,312 $273,312 $278,780 $278,780 $5,468 2% Municipal Court $3,094,900 $3,112,045 $2,953,650 $3,070,700 ($41,345) (1%) Library Fees $51,070 $52,100 $54,100 $54,100 $2,000 4% Ambulance Fees $883,868 $885,000 $850,000 $850,000 ($35,000) (4%) Alarm Revenue $104,594 $80,000 $109,000 $109,000 $29,000 36% Jail Revenue $290,510 $250,000 $275,000 $250,000 $0 0% Interest Income $113,660 $125,000 $80,000 $80,000 ($45,000) (36%) Miscellaneous $58,139 $50,500 $257,160 $244,638 $194,138 384% Tower Lease $300,900 $275,000 $310,000 $320,000 $45,000 16% Betterment/Contributions $28,586 $24,050 $24,150 $24,050 $0 0% Transfers $1,614,599 $2,814,848 $2,815,534 $2,598,369 $216,479 8% TOTAL REVENUES $28,909,248 $29,733,984 $29,926,276 $30,735,793 $1,001,809 3% Use of Reserves $0 $1,519,962 $798,058 $1,259,278 $260,684 17% TOTAL RESOURCES $28,909,248 $31,253,946 $30,724,334 $31,995,071 $741,125 2% 1-17 General Fund Expenditures FY11-1 2 Public Works PACS Finance 5% 7% Capital 4% 4% Non -Depart Admin.9% 10% Development 2% Fire 25% Police 34% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. City Council $26,025 $38,875 $38,875 $38,875 $0 0% Administration $341,724 $364,734 $364,734 $470,023 $105,289 29% City Secretary $337,134 $353,742 $353,742 $327,701 ($26,041) (7%) Communications/Marketing $8,795 $12,773 $12,773 $12,773 $0 0% Information Services $244,196 $267,227 $267,227 $283,169 $15,942 6% Personnel $291,360 $327,316 $327,316 $334,565 $7,249 2% Facility Maintenance $756,635 $763,281 $763,281 $696,491 ($66,790) (9%) Library $608,341 $605,549 $605,549 $622,756 $17,207 3% Total - Admin. $2,614,210 $2,733,497 $2,733,497 $2,786,353 $52,856 2% Finance/Budget $188,883 $195,384 $195,384 $200,843 $5,459 3% Municipal Court $612,507 $631,254 $631,254 $639,017 $7,763 1% Accounting $223,334 $241,627 $241,627 $270,067 $28,440 12% Purchasing $74,034 $77,188 $77,188 $78,041 $853 1% Total - Finance $1,098,758 $1,145,453 $1,145,453 $1,187,968 $42,515 4% Emergency Management $21,518 $26,420 $26,420 $26,420 $0 0% Police Code Compliance $0 $0 $0 $1,255,989 $1,255,989 0% Police Administration $577,128 $605,465 $605,465 $623,654 $18,189 3% Police Patrol $4,633,892 $4,873,698 $4,873,244 $4,312,895 ($560,803) (12%) Police CID $1,503,006 $1,585,873 $1,585,873 $1,640,913 $55,040 3% Police Service $1,721,069 $1,877,317 $1,877,247 $1,796,221 ($81,096) (4%) Police Detention $1,257,982 $1,347,784 $1,347,784 $1,404,833 $57,049 4% Total -Police $9,714,595 $10,316,557 $10,316,033 $11,060,925 $744,368 7% Fire Marshal/Education $444,227 $479,517 $479,517 $494,560 $15,043 3% Fire Administration $302,546 $319,105 $319,105 $331,326 $12,221 4% EMS/Suppression $6,477,138 $6,910,539 $6,909,289 $7,272,793 $362,254 5% Total -Fire $7,223,911 $7,709,161 $7,707,911 $8,098,679 $389,518 5% Planning & Development $263,766 $372,363 $372,363 $255,540 ($116,823) (31%) Inspection Services $527,050 $589,773 $589,773 $348,194 ($241,579) (41%) Environmental Health $122,919 $136,544 $136,544 $0 $136,544 100% Total -Development $913,735 $1,098,680 $1,098,680 $603,734 ($494,946) (45%) Recreation $594,046 $574,412 $574,412 $601,923 $27,511 5% Parks $1,149,371 $1,207,683 $1,207,683 $1,213,420 $5,737 0% Swimming Pools $83,693 $101,592 $101,592 $101,555 ($37) (0%) Senior Center $0 $164,020 $164,020 $251,425 $87,405 53% Recreation Admin. $62,592 $68,670 $68,670 $71.403 $2,733 4% Total -Parks & Comm Srvcs $1,889,702 $2,116,377 $2,116,377 $2,239,726 $123,349 6% Street Maintenance $610,996 $886,220 $886,220 $1,137,884 $251,664 28% Animal Control $232,642 $275,432 $275,432 $285,377 $9,945 4% City Engineer $106,584 $105,225 $105,225 $109,145 $3,920 4% Total - Public Works $950,222 $1,266,877 $1,266,877 $1,532,406 $265,529 21% Legal Services $116,203 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,467,765 $3,217,855 $2,941,363 $3,093,093 ($124,762) (4%) Betterment $13,727 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,597,695 $3,344,855 $3,068,363 $3,220,093 ($124,762) (4%) Total Operating Expenses _Capital $28,002,828 $29,731,457 $29,453,191 $30,729,884 $998,427 3% Expenses $935,815 $1,519,962 $798,058 $1,259,278 $260,684 17% Total Expenses $28,938,643 $31,251,419 $30,251,249 $31,989,162 $737,743 2% 1-18 M TAX RATE SCENARIOS As Computed from July 2011 Certified Tax Roll Fiscal Year 2011-12 Revenue at Revenue at Revenue at Fiscal Year 2010-11 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.451659 0.470000 0.485040 Debt Tax Rate 0.126095 0.124612 0.124612 0.124612 M & O Tax Rate 0.343905 0.327047 0.345388 0.360428 Assessed Valuation (a) $2,508,803,688 $2,657,437,669 $2,657,437,669 $2,657,437,669 Total Debt $4,377,976 $4,057,417 $4,057,417 $4,057,417 Debt Paid by other Sources ($1,377,280) ($912,676) ($912,676) ($912,676) Taxable Debt Service $3,000,696 $3,144,741 $3,144,741 $3,144,741 Debt Revenue $3,000,696 $3,144,727 $3,144,727 $3,144,727 Prior Year Debt Revenue $2,751,801 $3,000,696 $3,000,696 $3,000,696 Increase (Decrease) in Debt Revenue $248,895 $144,031 $144,031 $144,031 M&O Revenue - General Fund $8,498,483 $8,517,249 $8,994,901 $9,386,586 Total M&O Revenue $8,498,483 $8,517,249 $8,994,901 $9,386,586 Prior Year M&O Revenue $9,325,488 $8,498,483 $8,498,483 $8,498,483 Increase (Decrease) in M&O Revenue ($827,005) $18,766 $496,419 $888,104 Total Increase in Tax Revenue ($578,111) $162,797 $640,450 $1,032,135 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 $260,429 ($2,657,437,669*.01*.98/100 = $260,429). M&O = Maintenance and Operations 1-19 Water & Wastewater Revenues FY11-12 Wastewater 34% Trancf,-rc tmuent water 2% 1% r 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. Proposed FY11 Budget to Water & Wastewater Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Interest Income(l) $38.875 $60,000 $35,000 $60,000 $0 0% Sanitation $159,668 $165,000 $168,000 $165,000 0 0% Water Service $9,902,094 $10,773,353 $10,878,713 $11,195,008 $421,655 4% Wastewater Service $5,797,861 $6,182,228 $6,560,063 $6,533,330 $351,102 6% Reclaimed Water Service $0 $136,214 $104,662 $202,722 $66,508 49% New Meters(') $24,594 $30,000 $11,085 $30,000 $0 0% Reconnect Fees(i) $161,333 $153,000 $180,000 $153,000 $0 0% Inspection Fees(i) $27,670 $50,000 $15,000 $50,000 $0 0% Miscellaneous(l) $32,388 $31,500 $38,500 $31,500 $0 0% Penalties $265,373 $270,000 $255,000 $270,000 0 Initiations/Transfer Fees(l)$0 $28,770 $34,000 $28,000 $34,000 0% Recycling Fees $258,285 $270,000 $270,000 $270,000 $0 0% Use of Rate Stabilization $0 $0 $0 $231,640 $231,640 0% Rate Stabilization Rebate $0 $0 $0 ($231,640) ($231,640) 0% Transfers $0 $375,000 $0 $110,000 $265,000 71% TOTAL REVENUES $16,696,911 $18,530,295 $18,544,023 $19,104,560 $574,265 3% Use of Reserves $0 $539,500 $445,000 $612,530 $73,030 14% TOTAL RESOURCES $16,696,911 $19,069,795 $18,989,023 $19,717,090 $647,295 3% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and 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. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 1-20 Water & Wastewater Expenditures FY11-12 Non -Depart. 0 Wastewater Treatment Mai Finance 18% 3% Public Works 2% Water Distribution 4%. , Water Production 37% 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. Proposed FY11 Budget to Water & Wastewater Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Water Office $435,077 $413,677 $413,677 $461,061 $47,384 11% Total -Finance $435,077 $413,677 $413,677 $461,061 $47,384 11% City Engineer $388,294 $401,684 $401,684 $342,503 ($59,181) (15%) Water Production $6,084,175 $7,100,837 $6,610,444 $6,878,605 ($222,232) (3%) Water Distribution $596,730 $702,203 $671,587 $792,098 $89,895 13% Wastewater Treatment $2,577,739 $3,088,687 $3,062,512 $3,318,843 $230,156 7% Meter Reading $51,072 $53,870 $53,870 $56,094 $2,224 4% Total -Public Works $9,698,010 $11,347,281 $10,800,097 $11,388,143 $40,862 0% Recycling $29,952 $41,300 $41,300 $41,300 $0 0% GIS $429,038 $444,726 $444,726 $464,787 $20,061 5% Legal Services $49,608 $75,000 $75,000 $75,000 $0 0% Non -Departmental $5,835,265 $6,197,705 $5,990,077 $6,645,640 $447,935 7% Total -Non Departmental $6,343,863 $6,758,731 $6,551,103 $7,226,727 $467,996 7% Total Operating Expenses $16,476,950 $18,519,689 $17,764,877 $19,075,931 $556,242 3% Capital Expenses $298,345 $539,500 $445,000 $612,530 $73,030 14% Total Expenses $16,775,295 $19,059,189 $18,209,877 $19,688,461 $629,272 3% 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. IVAil WATER RATE IMPACT Water Current Rates: Proposed Rates: Residential Base Rate - $7.95 Residential Base Rate - $7.95 Tiered Rates per 1000 gallons (tgals) Tiered Rates per 1000 gallons (tgals) 0-2 tgals - $2.27 0-2 tgals - $2.48 3-8 tgals - $3.20 3-8 tgals - $3.41 9-15 tgals - $3.75 9-15 tgals - $3.98 16-35 tgals - $4.10 16-35 tgals - $4.36 Over 35 tgals - $4.66 Over 35 tgals - $4.96 Commercial/Multi-family Commercial/Multi-family Variable Commercial Base Rates Variable Commercial Base Rates Volume Rate - $3.52 per tgals Volume Rate - $3.74 per tgals No. of Accounts - 24,905 Estimated Volume: 2,484,924 tgals* Single Family Residential Rate Stabilization Refund: 0¢/per residential tgal Estimated total refund $-0- Single Family Residential Rate Stabilization Refund: 21 0/residential tgal up to 15 tgals/monthly Estimated total refund $202,685 (965,168 tgals X 21 ¢/tgal) Refund not applicable to irrigation meters Impact of Water Rate Increase Impact of 5� Increase on all tiers: Impact of 10� Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $124,246 annually = $248,492 annually (50 x 2,484,924)* (100 x 2,484,924)* To Citizen: 400 / month or $4.80 / year To Citizen: 800 / month or $9.60 / year Impact of 15� Increase on all tiers: Impact of 200 Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $372,738 annually = $496,984 annually (150 x 2,484,924)* (200 x 2,484,924)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 / year *Irrigation rates are tiered with 0-8 tgals at $3.74 and following residential tiers thereafter. 1-22 WASTEWATER RATE IMPACT Wastewater Current Rates: Proposed Rate: Base Rate - $6.75 Base Rate - $6.75 *Volume Rate - $2.66 per tgals *Volume Rate - $2.70 per tgals No. of Accounts 24,366 Estimated Volume: 1,693,128 tgals* Impact of Wastewater Rate Increase Impact of 5� Increase: Impact of 10t Increase: To City: Additional revenues generated To City: Additional revenues generated = $84,656 annually = $169,312 annually (50 x 1,693,128)* (100 x 1,693,128)* To Citizen: 290 / month or $3.48 / year To Citizen: 580 / month or $6.96 / year Impact of 15� Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated = $253,968 annually = $338,624 annually (150 x 1,693,128)* (200 x 1,693,128)* To Citizen: 870 / month or $10.44 / year To Citizen: $1.16 / month or $13.92 / year * Based on 90% of metered water usage up to 12,000 gallons 1-23 EXECUTIVE SUMMARY GENERALFUND FY 2011 Budgeted Resources Less Use of Prior Year Reserves FY 2011 Net Operating Revenues Proposed Changes in Revenue Property Taxes Sales Tax Franchise Fees License and Permits Fines & Fees Interest Income Transfers General and Administrative Fees Other Changes Subtotal: FY 2012 Proposed Operating Revenues FY 2011 Budgeted Expenses Less Capital Expenses FY 2011 Net Operating Expenses Proposed Changes in Expenses Salaries Senior Center Labor, Part-time Insurance/Benefits Rebates/Incentives Equipment Replacement Infrastructure/TXDOT Traffic Signal Maintenance Other Changes Subtotal: FY 2012 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2012 Proposed Capital Expenses FY 2012 Propose¢ General Fund Budget L $ 31,253,946 $ (1,519,962) $ 481,408 $ 527,790 $ 94,915 $ (31,950) $ (45,345) $ (45,000) $ (29,692) $ (175,568) $ 247,689 $ 31,251,419 $ (1,519,962) $ 689,214 $ 80,000 $ 153,521 $ (87,443) $ 6,529 $ 172,500 $ (894) $ 672,128 $ 577,150 $ 29,733,984 $ 1,024,247 $ 30,758,231 $ 29,731,467 $ 1,013,427 $ 30,744,884 $ 1,249,278 $ 31,994,162 1-6 on EXECUTIVE SUMMARY WATER & WASTEWATER FY 2011 Budgeted Resources $ 19,069,795 Less Use of Prior Year Reserves $ (539,500) FY 2011 Net Operating Revenues $ 18,530,295 Proposed Changes in Revenue Water Service $ 492,128 Wastewater Service $ 505,004 Reclaimed Water Service $ 66,508 Use of Rate Stabilization $ 231,640 Rate Stabilization Rebate $ (231,640) Transfers $ (265,000) Subtotal: $ 798,640 FY 2012 Proposed Operating Revenues $ 19,328,935 FY 2011 Budgeted Expenses $ 19,059,189 Less Capital Expenses $ (539,500) FY 2011 Net Operating Expenses $ 18,519,689 Proposed Changes in Expenses Salaries $ 45,305 Insurance/Benefits $ 22,942 TRA Payments $ 205,198 Reclaimed Water Purchases $ 64,291 Transfers $ 400,411 G&A/Franchise $ 68,864 Subtotal: $ 807,011 FY 2012 Proposed Operating Expenses $ 19,326,700 Proposed Capital Expenses Capital Carryover $ 94,500 Recommended Capital Expenses $ 518,030 FY 2012 Proposed Capital Expenses $ 612,530 FY 2012 Proposed Water and Wastewater Budget $ 19,939,230 1-7 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2011 Budgeted Resources Less Use of Prior Year Reserves FY 2011 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2012 Proposed Operating Revenues FY 2011 Budgeted Expenses Less Capital Expenses FY 2011 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt Subtotal: FY 2012 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2012 Proposed Capital Expenses FY 2012 Proposed Car Rental Budget $ 15,122,250 $ (3,062,250) $ 212,778 $ (25,000) $ 12,594,725 $ (3,062,250) $ 141,852 $ 23,642 $ (2,239) $ 235,322 $ 5,561,500 $ 12,060,000 $ 187,778 $ 12,247,778 $ 9,532,475 $ 163,255 $ 9,695,730 $ 6,796,822 $ 16,492,552 1-8 Fund Balance Summary Estimated FY10-11 and Budgeted FY11-12 General and Internal Service Funds Insurance & Risk Mgmt & General Workers Equip. Benefits Replace Comp Beginning Balance, FY11 $7,614,463 $2,565,882 $1,043,560 $2,167,665 (per audit, FYE 2010) FY11 Estimated Revenues 29,926,276 5,364,220 598,692 717,741 Total Available: 37,540,739 7,930,102 1,642,252 2,885,406 FY11 Estimated Expenses (29,453,191) (5,346,616) (823,098) (313,150) Capital Expenses (798,058) 0 0 0 Total Projected Expenses: (30,251,249) (5,346,616) (823,098) (313,150) Estimated Ending Balance, FY11 7,289,490 2,583,486 819,154 2,572,256 FY12 Budgeted Revenues 30,758,231 5,250,009 810,802 722,855 Total Available: 38,047,721 7,833,495 1,629,956 3,295,111 FY12 Budgeted Expenses (30,744,884) (5,221,410) (790,787) (539,040) Capital Expenses (672,128) 0 0 0 Total Projected Expenses: (31,417,012) (5,221,410) (790,787) 53( 9,040) Projected Ending Balance, FY12 6,630,709 2,612,085 839,169 2,756,071 Less: Designated Reserve (359,713) (350,000) 0 0 Adjusted Ending Balance 6,270,996 2,262,085 839,169 2,756,071 Recommended Reserve Levels per Fiscal Policy: 5,053,954 2,171,415 600,000 2,756,071 Available for Supplemental: 13,347 28,599 20,015 183,815 Available for Capital: 1,203,696 62,071 219,154 (183,815) Total Available 1,217,043 90,670 239,169 0 1-9 `._. Fund Balance Summary Estimated FY10-11 and Budgeted FY11-12 Special Revenue Funds HoteV Juvenile Half Cent Crime Police Public Motel Case Fund Sales Tax Control Drug Safety Car Rental Fund Grants (per audit, FYE 2010) FY11 Estimated Revenues 240,150 82,500 3,374,713 1,606,407 92,089 96,376 12,126,859 Total Available: 407,185 139,963 4,435,348 1,934,064 313,366 170,867 18,004,345 FY11 Estimated Expenses (260,127) (50,149) (3,113,040) (1,486,505) (43,235) (98,573) (9,593,714) Capital Expenses 0 0 (70,780) (50,000) 0 0 (3,076,928) Total Projected Expenses: (260,127) (50,149) (3,183,820) (1,536,505) (43,235) (98,573) (12,670,642) Estimated Ending Balance, FY11 147,058 89,814 1,251,528 397,559 270,131 72,294 5,333,703 FY12 Budgeted Revenues 258,150 82,500 3,479,597 1,656,712 11000 104,587 12,247,778 Total Available: 405,208 172,314 4,731,125 2,054,271 271,131 176,881 17,581,481 FY12 Budgeted Expenses (257,718) (65,016) (3,212,494) (1,654,516) (500) (104,587) (9,695,730) Capital Expenses 0 0 (291,385) (93,445) 0 0 (235,322) Total Projected Expenses: (257,718) (65,016) (3,503,879) (1,747,961) (500) 10( 4.587) (9,931,052) Projected Ending Balance, FY12 147,490 107,298 1,227,246 306,310 270,631 72,294 7,650,429 Less: Designated Reserve (77,328) 0 0 0 0 0 0 Adjusted Ending Balance 70,162 107,298 1,227,246 306,310 270,631 72,294 7,650,429 Recommended Reserve Levels per Fiscal Policy: 42,365 0 500,000 271,975 N/A N/A 2,000,000 Available for Supplemental: 432 17,484 267,103 2,196 500 0 2,552,048 Available for Capital: 27,365 89,814 460,143 32,139 270,131 72,294 3,098,381 Total Available 27,797 107,298 727,246 34,335 270,631 72,294 5,650,429 1%4/ 1-10 Fund Balance Summary Estimated FY10-11 and Budgeted FY11-12 Enterprise Funds Drainage Texas Star Water & Service Utility Recreation Arbor Daze Texas Star Sports Wastewater Center System Classes Golf Complex FY11 Estimated Revenues 18,544,023 1,033,013 697,600 379,650 0 4,091,221 1,439,604 Total Available: 23,060,203 1,079,871 1,083,965 719,293 31,029 4,198,990 1,638,935 FY11 Estimated Expenses (17,764,877) (1,033,013) (675,312) (370,557) 0 (4,174,803) (1,355,326) Capital Expenses (445,000) 0 (150,000) (58,889) D (13,115) 0 Total Projected Expenses: (18,209,877) (1,033,013) 825312 429446 0 (4,187,918) (1,355,326) Estimated Ending Balance, FY11 4,850,326 46,868 258,653 289,847 31,029 11,072 283,609 FY12 Budgeted Revenues 19,328,935 1,052,678 697,500 383250 60,000 4,422,845 1,427,954 Total Available: 24,179,261 1,099,536 956,153 673,097 91,029 4,433,917 1,711,563 FY12 Budgeted Expenses (19,326,700) (1,052,678) (681,615) (370,557) (55,000) (4,422,741) (1,362,709) Capital Expenses (94,500) 0 0 0 0 0 0 Total Projected Expenses: (19,421200) (1,052,678) (681,615) (370,557) (55,000) (4,422741) (1,362,709) Projected Ending Balance, FY12 4,768,061 46,868 274,638 302,640 36,029 11,176 348,864 Less: Designated Reserve 0 0 0 0 0 0 0 Adjusted Ending Balance 4,758,061 46,858 274,638 302,640 36,029 11,176 348,864 Recommended Reserve Levels per Fiscal Policy: 3,971,240 0 140,068 76,142 0 0 280,009 Available for Supplemental: 2,235 0 15,886 12,693 5,000 104 65,245 Available for Capital: 784,586 46,858 118,695 213,705 31,029 11,072 3,600 Total Available 786,821 46,858 134,480 226,398 36,029 11,176 68,845 Fund Balance Summary Estimated FYI 0-11 and Budgeted FYI 1-12 Debt Service Funds Texas Star Texas Star Stars Half Cent Water & G.O.Debt Sports Golf Center Sales Tax Wastewater Service Complex Course Debt Debt Debt Debt Debt Beginning Balance FY11 $53454s $74`J,U;55 ;PL,U1U yi,avo (per audit, FYE 2010) FY11 Estimated Revenues 10,279,122 712,292 938,812 433,856 162,600 675,925 Total Available: 10,813,670 861,330 940,822 441,159 164,965 717,199 FY11 Estimated Expenses (10,460,712) (712,466) (938,812) (433,856) (162,600) (675,725) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (10,460,712) 71( 2.466) 93( 8,812) (433,856) 16( 2.600) (675,725) Estimated Ending Balance, FY11 352,958 148,864 2,010 7,303 2,365 41,474 FY12 Budgeted Revenues 3,664,320 714,897 933,798 428,272 163,644 685,338 Total Available: 4,017,278 863,761 935,808 435,575 166,009 726,812 FY12 Budgeted Expenses (3,617,832) * (715,773) (933,798) (428,272) (163,644) (685,337) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,617,832) (715,773) (933,798) 42( 8,272) 163 644 (685,337) Projected Ending Balance, FY12 399,446 147,988 2,010 7,303 2,365 41,475 Less: Designated Reserve 0 51 9.664► 0 0 0 0 Adjusted Ending Balance 399,446 88,424 2,010 7,303 2,365 41,475 Recommended Reserve Levels per Fiscal Policy. 301,486 Available for Supplemental: 46,488 Available for Capital: 51,472 Total Available 97,960 * Includes FY2012 Proposed Debt Issuance 0 0 0 0 0 (876) 0 0 0 1 89,300 2,010 7.303 2,365 41,474 88,424 2,010 7,303 2,366 41,475 1-12 1 .1 Fund Balance Summary Estimated FY10-11 and Budgeted FY11-12 Reserve Funds Half Cent water & Water & Texas Star Texas Star Sales Tax wastewater Wastewater Sports Golf Course Debt & Debt Rate Stabilization Complex Debt Debt Reserve Emergency Reserve Reserve Reserve Reserve (per audit, FYE 2010) FY11 Estimated Revenues 1 500 0 1,181,224 370,000 952,000 Total Available: 940,498 931,037 1,989,321 605,421 2,239,777 FY11 Estimated Expenses (1,500) 0 0 0 (585,654) Capital Expenses 0 0 0 0 0 Total Projected Expenses: (1,500) 0 0 0 (585,654) Estimated Ending Balance, FY11 938,998 931,037 1,989,321 605,421 1,654,123 FY12 Budgeted Revenues 500 0 250,000 340,000 890,000 Total Available: 939,498 931,037 2,239,321 945,421 2,544,123 FY12 Budgeted Expenses (500) 0 (341,640) 0 (210,000) Capital Expenses 0 0 0 0 0 Total Projected Expenses: 5( 00) 0 (341,640) 0 21( 0,000) 'rojected Ending Balance, FY12 938,998 931,037 1,897,681 946,421 2,334,12: .ess: Designated Reserve 93( 8.998) 35( 2,807) 0 161 5,727) (604.57 adjusted Ending Balance 0 578,230 1,897,681 779,694 1,729,54i Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 908,782 Available for Supplemental: 0 0 (91,640) 340,000 680,000 Available for Capital: 0 578,230 1,989,321 439,694 140,767 Total Available 0 578,230 1,897,681 779,694 820,767 1-13 City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY2010-2011 Annual Adopted Budget, FY2010-2011 Estimated, and FY2011-2012 Proposed Annual Budget FY12 Proposed to FY11 Budget FY 2010-11 FY 2010-11 FY 2011-12 Increase/(Decrease) Budget Estimated Proposed $ Diff. % Diff. OPERATING FUNDS. Operating Revenues Property Tax 11,604,188 11,523,695 12,244,628 640,440 5.52% General Sales Tax 12,785,994 13,181,720 13,599,240 813,246 6.36% Selective Sales Tax 12,344,500 12,404,859 12,545,778 201,278 1.63% Gross Receipts Tax 4,032,732 4,136,001 4,127,647 94,915 2.35% Penalties 384,000 350,200 369,000 (15,000) (3.91%) Licenses & Permits 665,475 629,606 626,700 (38,775) (5.83%) Intergovernmental Revenue 418,816 454,371 427,367 8,551 2.04% Charges For Service 25,717,435 25,790,537 26,915,355 1,197,920 4.66% Fines & Court Costs 3,224,545 3,158,150 3,191,700 (32,845) (1.02%) Interest/Rent/Misc 1,881,512 1,835,506 1,592,491 (289,021) (15.36%) Insurance/Risk Contributions 5,700,912 5,700,912 5,599,611 (101,301) (1.78%) 78,760,109 79,165,557 81,239,517 2,479,408 3.15% Transfers For Capital - - - - 0.00% Operating/Debt 7,788,220 7,482,089 8,096,135 307,915 3.95% 7,788,220 7,482,089 8,096,135 307,915 3.95% Operating Revenues 86,548,329 86,647,646 89,335,652 2,787,323 3.22% Other Sources Bond Proceeds - 6,966,095 - - 0.00% Total Operating Revenues & Other Sources 86,548,329 93,613,741 89,335,652 2,787,323 3.22% Operating Expenses Salaries 24,658,929 24,469,513 25,246,624 587,695 2.38% Benefits 10,295,257 9,671,586 10,386,396 91,139 0.89% Prof/Tech/Contract Services 3,141,031 3,179,691 3,271,488 130,457 4.15% Water Purchase/Utility 11,696,484 11,178,431 11,887,484 191,000 1.63% Maintenance 1,287,446 1,266,557 1,299,646 12,200 0.95% Other Purch Svcs/Contingency 536,860 531,873 699,743 162,883 30.34% Insurance 5,501,630 5,501,303 5,175,869 (325,761) (5.92%) G&A-Other 265,814 246,367 265,769 (45) (0.02%) Rebates/Incentives 9,372,257 9,374,353 9,341,449 (30,808) (0.33%) Supplies 3,007,658 2,886,720 2,991,673 (15,985) (0.53%) Capital Expenses 2,528,798 1,437,655 2,204,393 (324,405) (12.83%) Debt 6,596,969 6,587,380 6,552,656 (44,313) (0.67%) Departmental Budget Cuts - - - - 0.00% Total Operating Expenses 78,889,133 76,331,429 79,323,190 434,057 0.55% Transfers Operating/Debt 6,628,524 6,880,007 6,958,928 330,404 4.98% Capital 4,101,000 3,986,000 1,208,000 (2,893,000) (70.54%) 10,729,524 10,866,007 8,166,928 (2,562,596) (23.88%) Operating Expenses 89,618,657 87,197,436 87,490,118 (2,128,539) (2.38%) Other Uses Payment For Refunded Bonds - 6,804,791 - - 0.00% Total Operating Expenses & Other Uses 89,618,657 94,002,227 87,490,118 (2,128,539) (2.38%) Operating Excess/(Shortage) (3,070,328) (388,486) 1,845,534 1-14 G.O. Debt "Other Risk/WC 4% 9% 1% Where Does The Money Come From? FY11-12 G 5 W&WW 21% General 34% Use of Use of Fund Revenue Reserves Revenue Reserves General $ 29,733,984 $ 1,519,962 $ 30,758,231 $ 672,128 Hotel/Motel $ 267,500 $ - $ 258,150 $ - Juvenile Case $ 75,000 $ - $ 82,500 $ - EDC $ 3,201,635 $ 362,165 $ 3,479,597 $ 291,385 CCPD $ 1,586,022 $ 50,000 $ 1,656,712 $ 93,445 Police Drug Fund $ 4,000 $ - $ 1,000 $ - Public Safety Grants $ 95,242 $ - $ 104,587 $ - Car Rental $ 12,060,000 $ 3,062,250 $ 12,247,778 $ 235,322 Water & Wastewater $ 18,530,295 $ 539,500 $ 19,328,935 $ 94,500 Service Center $ 1,033,013 $ - $ 1,052,678 $ - Drainage Utility $ 690,500 $ 150,000 $ 697,500 $ Recreation Classes $ 380,150 $ 58,889 $ 383,250 $ Arbor Daze $ - $ - $ 60,000 $ Texas Star Golf Course (TSGC) $ 4,398,390 $ 18,115 $ 4,422,845 $ Texas Star Sports Complex (TSSC) $ 1,378,929 $ - $ 1,427,954 $ - Equip. Replacement $ 714,241 $ - $ 722,855 $ - Insurance $ 5,364,220 $ - $ 5,250,009 $ - Risk/WC $ 598,692 $ 225,000 $ 810,802 $ - G.O. Debt $ 3,247,337 $ 200,000 $ 3,664,320 $ - Star Center Debt $ 978,186 $ - $ 714,897 $ - EDC Debt $ 938,812 $ $ 933,798 $ - Water & Wastewater Debt $ 433,856 $ $ 428,272 $ - TSSC Debt $ 162,600 $ $ 163,644 $ - TSGC Debt $ 675,725 $ - $ 685,338 $ - TOTAL $ 86,548,329 $ 6,185,881 $ 89,335,652 $ 1,386,780 1-15 FY11-12 Where Does The Money Go? G.O. Debt Risk/WC 4% "'Other Insuranra 1% 9% Budgeted FY10-11 Proposed FY11-12 Operating Capital Fund Expenses Expenses General $ 29,731,457 $ 1,519,962 Hotel/Motel $ 266,627 $ - Juvenile Case $ 50,149 $ - EDC $ 3,199,198 $ 362,165 CCPD $ 1,552,618 $ 50,000 Police Drug Fund $ 3,000 $ - Public Safety Grants $ 95,242 $ - Car Rental $ 9,532,475 $ 3,062,250 Water & Wastewater $ 18,519,689 $ 539,500 Service Center $ 1,033,013 $ - Drainage Utility $ 680,312 $ 150,000 Recreation Classes $ 370,557 $ 58,889 Arbor Daze $ - $ - Texas Star Golf Course (TSGC) $ 4,379,640 $ 18,115 Texas Star Sports Complex (TSSC) $ 1,371,966 $ - Equip. Replacement $ 313,150 $ Insurance $ 5,346,616 $ RISk/WC $ 823,098 $ G.O. Debt $ 3,399,838 $ Star Center Debt $ 978,138 $ EDC Debt $ 938,812 $ Water & Wastewater Debt $ 433,856 $ TSSC Debt $ 162,600 $ TSGC Debt $ 675,725 $ - TOTAL $ 83,857,776 $ 5,760,881 Operating Capital Expenses Expenses $ 30,744,884 $ 672,128 $ 257,718 $ - $ 65,016 $ - $ 3,212,494 $ 291,385 $ 1,654,516 $ 93,445 $ 500 $ - $ 104,587 $ - $ 9,695,730 $ 235,322 $ 19,326,700 $ 94,500 $ 1,052,678 $ - $ 681,615 $ - $ 370,557 $ - $ 55,000 $ - $ 4,422,741 $ - $ 1,362,709 $ - $ 539,040 $ - $ 5,221,410 $ - $ 790,787 $ - $ 3,617,832 $ $ 715,773 $ $ 933,798 $ $ 428,272 $ $ 163,644 $ $ 685,337 $ - $ 86,103,338 $ 1,386,780 Nr. FY11-12 P rc Miscellaneous 2% Tra General Fund Revenues interest 0% Fines & Fees 15% C. 1-- O 1 1--- Taxes ' Licenses/Permits 0% hise Fees 14% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Property Taxes $9,351,107 $8,498,493 $8,418,000 $8,994,901 $496,408 6% Prior Year Property Taxes $12,346 $80,000 $80,000 $80,000 $0 0% Penalties & Interest $59,407 $85,000 $66,000 $70,000 ($15,000) (18%) Sales Tax $6,230,363 $6,400,270 $6,614,636 $6,824,502 $424,232 7% Additional Sales Tax $1,557,591 $1,600,067 $1,653,659 $1,706,125 $106,058 7% Mixed Drink Tax $71,653 $77,500 $73,000 $75,000 ($2,500) (3%) Electric Franchise $1,566,537 $1,600,000 $1,700,000 $1,625,000 $25,000 2% Gas Franchise $368,176 $358,580 $340,000 $365,000 $6,420 2% Telephone Franchise $370,732 $405,000 $380,000 $380,000 ($25,000) (6%) Sanitation Service $168,038 $175,000 $174,875 $182,500 $7,500 4% Recycling Franchise Fee $13,561 $14,100 $13,925 $14,200 $100 1% Cable Franchise Fee $645,011 $553,537 $600,000 $600,000 $46,463 8% W&WW Franchise Tax $834,973 $926,515 $927,201 $960,947 $34,432 4% Other Permits $24,096 $30,000 $20,000 $20,000 ($10,000) (33%) Health Permits $74,946 $75,000 $76,000 $75,000 $0 0% Fire Permits $46,970 $50,500 $35,000 $35,000 ($15,500) (31%) Contractor Regulatory License $41,125 $56,575 $46,000 $47,000 ($9,575) (17%) Minimum Housing $97,158 $246,000 $126,000 $246,000 $0 0% Misc. Permits and Fees $129,459 $39,075 $50,606 $42,200 $3,125 8% Building Permits $337,569 $430,000 $430,000 $430,000 $0 0% Swimming Pools $15,297 $15,000 $15,000 $15,000 $0 0% Auto Theft Task Force Grant $78,995 $75,917 $79,000 $79,000 $3,083 4% School Resource Officers $273,312 $273,312 $278,780 $278,780 $5,468 2% Municipal Court $3,094,900 $3,112,045 $2,953,650 $3,070,700 ($41,345) (1%) Library Fees $51,070 $52,100 $54,100 $54,100 $2,000 4% Ambulance Fees $883,868 $885,000 $850,000 $850,000 ($35,000) (4%) Alarm Revenue $104,594 $80,000 $109,000 $109,000 $29,000 36% Jail Revenue $290,510 $250,000 $275,000 $250,000 $0 0% Interest Income $113,660 $125,000 $80,000 $80,000 ($45,000) (36%) Miscellaneous $58,139 $50,500 $257,160 $244,638 $194,138 384% Tower Lease $300,900 $275,000 $310,000 $320,000 $45,000 16% Betterment/Contributions $28,586 $24,050 $24,150 $24,050 $0 0% Transfers $1,614,599 $2,814,848 $2,815,534 $2,609,588 $205,260 7% TOTAL REVENUES $28,909,248 $29,733,984 $29,926,276 $30,758,231 $1,024,247 3% Use of Reserves $0 $1,519,962 $798,058 $672,128 $847,834 56% TOTAL RESOURCES $28,909,248 $31,253,946 $30,724,334 $31,430,359 $176,413 1% 1-17 General Fund Expenditures FY11-12 Public Works PACs Finance 5% 7% Capital 4% 2% Non -Depart Admin. 9 /° 12% Development 2% Fire 25% Police 34% Proposed FYI Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. City Council $26,025 $38,875 $38,875 $38,875 $0 0% Administration $341,724 $364,734 $364,734 $457,597 $92,863 25% City Secretary $337,134 $353,742 $353,742 $319,784 ($33,958) (10%) Communications/Marketing $8,795 $12,773 $12,773 $12,773 $0 0% Information Services $244,196 $267,227 $267,227 $279,595 $12,368 5% Personnel $291,360 $327,316 $327,316 $327,769 $453 0% Facility Maintenance $756,635 $763,281 $763,281 $689,683 ($73,598) (10%) Library $608,341 $605,549 $605,549 $606,509 $960 0% Total - Admin. $2,614,210 $2,733,497 $2,733,497 $2,732,585 ($912) (0%) Finance/Budget $188,883 $195,384 $195,384 $195,437 $53 0% Municipal Court $612,507 $631,254 $631,254 $627,604 ($3,650) (1%) Accounting $223,334 $241,627 $241,627 $262,965 $21,338 9% Purchasing $74,034 $77,188 $77,188 $75,997 $1,191 2% Total - Finance $1,098,758 $1,145,453 $1,145,453 $1,162,003 $16,550 1% Emergency Management $21,518 $26,420 $26,420 $26,420 $0 0% Police Code Compliance $0 $0 $0 $1,223,784 $1,223,784 0% Police Administration $577,128 $605,465 $605,465 $608,430 $2,965 0% Police Patrol $4,633,892 $4,873,698 $4,873,244 $4,209,151 ($664,547) (14%) Police CID $1,503,006 $1,585,873 $1,585,873 $1,604,586 $18,713 1% Police Service $1,721,069 $1,877,317 $1,877,247 $1,753,620 ($123,697) (7%) Police Detention $1,257,982 $1,347,784 $1,347,784 $1,371,037 $23,253 2% Total -Police $9,714,595 $10,316,557 $10,316,033 $10,797,028 $480,471 5% Fire Marshal/Education $444,227 $479,517 $479,517 $482,510 $2,993 1% Fire Administration $302,546 $319,105 $319,105 $323,370 $4,265 1% EMS/Suppression $6,477,138 $6,910,539 $6,909,289 $7,096,718 $186,179 3% Total -Fire $7,223,911 $7,709,161 $7,707,911 $7,902,598 $193,437 3% Planning & Development $263,766 $372,363 $372,363 $248,892 ($123,471) (33%) Inspection Services $527,050 $589,773 $589,773 $339,588 ($250,185) (42%) Environmental Health $122,919 $136,544 $136,544 $0 $136,544 100% Total -Development $913,735 $1,098,680 $1,098,680 $588,480 ($510,200) (46%) Recreation $594,046 $574,412 $574,412 $589,501 $15,089 3% Parks $1,149,371 $1,207,683 $1,207,683 $1,190,902 ($16,781) (1%) Swimming Pools $83,693 $101,592 $101,592 $101,555 ($37) (0%) Senior Center $0 $164,020 $164,020 $248,127 $84,107 51% Recreation Admin. $62,592 $68,670 $68,670 $69,724 $1,054 2% Total -Parks & Comm Srvcs $1,889,702 $2,116,377 $2,116,377 $2,199,809 $83,432 4% Street Maintenance $610,996 $886,220 $886,220 $1,133,351 $247,131 28% Animal Control $232,642 $275,432 $275,432 $280,304 $4,872 2% City Engineer $106,584 $105,225 $105,225 $106,238 $1,013 1% Total - Public Works $950,222 $1,266,877 $1,266,877 $1,519,893 $253,016 20% Legal Services $116,203 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,467,765 $3,217,855 $2,941,363 $3,715,488 $497,633 15% Betterment $13,727 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,597,695 $3,344,855 $3,068,363 $3,842,488 $497,633 15% Total Operating Expenses $28,002,828 $29,731,457 $29,453,191 $30,744,884 $1,013,427 3% Capital Expenses $935,815 $1,519,962 $798,058 $672,128 $847,834 56% Total Expenses $28,938,643 $31,251,419 $30,251,249 $31,417,012 $165,593 1% 1-18 TAX RATE SCENARIOS As Computed from July 2011 Certified Tax Roll Fiscal Year 2011-12 Revenue at Revenue at Revenue at Fiscal Year 2010-11 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.451659 0.470000 0.485040 Debt Tax Rate 0.126095 0.124612 0.124612 0.124612 M & O Tax Rate 0.343905 0.327047 0.345388 0.360428 Assessed Valuation (a) $2,508,803,688 $2,657,437,669 $2,657,437,669 $2,657,437,669 Total Debt $4,377,976 $4,057,417 $4,057,417 $4,057,417 Debt Paid by other Sources ($1,377,280) ($912,676) ($912,676) ($912,676) Taxable Debt Service $3,000,696 $3,144,741 $3,144,741 $3,144,741 Debt Revenue $3,000,696 $3,144,727 $3,144,727 $3,144,727 Prior Year Debt Revenue $2,751,801 $3,000,696 $3,000,696 $3,000,696 Increase (Decrease) in Debt Revenue $248,895 $144,031 $144,031 $144,031 M&O Revenue - General Fund $8,498,483 $8,517,249 $8,994,901 $9,386,586 Total M&O Revenue $8,498,483 $8,517,249 $8,994,901 $9,386,586 Prior Year M&O Revenue $9,325,488 $8,498,483 $8,498,483 $8,498,483 Increase (Decrease) in M&O Revenue ($827,005) $18,766 $496,419 $888,104 Total Increase in Tax Revenue ($578,111) $162,797 $640,450 $1,032,135 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 $260,429 ($2,657,437,669'.01'.98/100 = $260,429). M&O = Maintenance and Operations 1-19 Water & Wastewater Revenues FY11-12 Wastewater 35% Transfers Recycling) 1% Sanitation 1% Water Penalties i �� 1% -,,_Other(1) Effluent Water 2% 1% 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. Water & Wastewater Revenues Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FY11 Budget to FY12 Proposed $ Diff % Diff. Interest Income(') $38,875 $60,000 $35,000 $60,000 $0 0% Sanitation $159,668 $165,000 $168,000 $165,000 $0 0% Water Service $9,902,094 $10,773,353 $10,878,713 $11,265,481 $492,128 5% Wastewater Service $5,797,861 $6,182,228 $6,560,063 $6,687,232 $505,004 8% Reclaimed Water Service $0 $136,214 $104,662 $202,722 $66,508 49% New Meters(') $24,594 $30,000 $11,085 $30,000 $0 0% ReconnectFees(') $161,333 $153,000 $180,000 $153,000 $0 0% Inspection Fees(') $27,670 $50,000 $15,000 $50,000 $0 0% Miscellaneous)') $32,388 $31,500 $38,500 $31,500 $0 0% Penalties $265,373 $270,000 $255,000 $270,000 $0 0% Initiations/Transfer Fees(1) $28,770 $34,000 $28,000 $34,000 $0 0% Recycling Fees $258,285 $270,000 $270,000 $270,000 $0 0% Use of Rate Stabilization $0 $0 $0 $231,640 $231,640 0% Rate Stabilization Rebate $0 $0 $0 ($231,640) ($231,640) 0% Transfers $0 $375,000 $0 $110,000 $265,000 71% TOTAL REVENUES $16,696,911 $18,530,295 $18,544,023 $19,328,935 $798,640 4% Use of Reserves $0 $539,500 $445,000 $94,500 $445,000 82% TOTAL RESOURCES $16,696,911 $19,069,795 $18,989,023 $19,423,435 $353,640 2% 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. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 1-20 Water & Wastewater Expenditures FY11-12 Non -Depart. ° Wastewater Treatment Finance 18% 3% Public Works 2% Water Distribution ..5 4% Water Production 37% 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. Water & Wastewater Expenditures Water Office Total -Finance Actual FY 10 $435,077 $435,077 Budget FY 11 $413,677 $413,677 Estimated FY 11 $413,677 $413,677 Proposed Budget FY 12 $453,266 $453,266 FY11 Budget to FY12 Proposed $ Diff % Diff. $39,589 10% $39,589 10% City Engineer $388,294 $401,684 $401,684 $334,043 ($67,641) (17%) Water Production $6,084,175 $7,100,837 $6,610,444 $6,938,818 ($162,019) (2%) Water Distribution $596,730 $702,203 $671,587 $780,790 $78,587 11% Wastewater Treatment $2,577,739 $3,088,687 $3,062,512 $3,460,429 $371,742 12% Meter Reading $51,072 $53,870 $53,870 $54,747 $877 2% Total -Public Works $9,698,010 $11,347,281 $10,800,097 $11,568,827 $221,546 2% Recycling $29,952 $41,300 $41,300 $41,300 $0 0% GIS $429,038 $444,726 $444,726 $453,866 $9,140 2% Legal Services $49,608 $75,000 $75,000 $75,000 $0 0% Non -Departmental $5,835,265 $6,197,705 $5,990,077 $6,734,441 $536,736 9% Total -Non Departmental $6,343,863 $6,758,731 $6,551,103 $7,304,607 $545,876 8% Total Operating Expenses $16,476,950 $18,519,689 $17,764,877 $19,326,700 $807,011 4% Capital Expenses $298,345 $539,500 $445,000 $94,500 $445,000 82% Total Expenses $16,775,295 $19,059,189 $18,209,877 $19,421,200 $362,011 2% 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. 1-21 WATER RATE IMPACT Water Current Rates: Proposed Rates: Residential Base Rate - $7.95 Residential Base Rate - $7.95 Tiered Rates per 1000 gallons (tgals) Tiered Rates per 1000 gallons (tgals) 0-2 tgals - $2.27 0-2 tgals - $2.51 3-8 tgals - $3.20 3-8 tgals - $3.44 9-15 tgals - $3.75 9-15 tgals - $4.01 16-35 tgals - $4.10 16-35 tgals - $4.39 Over 35 tgals - $4.66 Over 35 tgals - $4.99 Commercial/Multi-family Commercial/Multi-family Variable Commercial Base Rates Variable Commercial Base Rates Volume Rate - $3.52 per tgals Volume Rate - $3.77 per tgals No. of Accounts - 24,905 Estimated Volume: 2,484,924 tgals* Single Family Residential Rate Stabilization Refund: 0¢/per residential tgal Estimated total refund $-0- Single Family Residential Rate Stabilization Refund: 24¢/residential tgal up to 15 tgals/monthly Estimated total refund $231,640 (965,168,540 tgals X 240) Refund not applicable to irrigation meters Impact of Water Rate Increase Impact of 5t Increase on all tiers: Impact of 10t Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $124,246 annually = $248,492 annually (50 x 2,484,924)* (100 x 2,484,924)* To Citizen: 400 / month or $4.80 / year To Citizen: 800 / month or $9.60 / year Impact of 15t Increase on all tiers: Impact of 200 Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $372,738 annually = $496,984 annually (150 x 2,484,924)* (200 x 2,484,924)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 / year *Irrigation rates are tiered with 0-8 tgals at $3.77 and following residential tiers thereafter. 1-22 M OR L WASTEWATER RATE IMPACT Wastewater Current Rates: Proposed Rate: Base Rate - $6.75 Base Rate - $6.75 *Volume Rate - $2.66 per tgals *Volume Rate - $2.81 per tgals No. of Accounts 24,366 Estimated Volume: 1,693,128 tgals* Impact of Wastewater Rate Increase Impact of 5� Increase: Impact of 1W Increase: To City: Additional revenues generated To City: Additional revenues generated = $84,656 annually = $169,312 annually (50 x 1,693,128)* (100 x 1,693,128)* To Citizen: 290 / month or $3.48 / year To Citizen: 580 / month or $6.96 / year Impact of 15� Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated = $253,968 annually = $338,624 annually (150 x 1,693,128)* (200 x 1,693,128)* To Citizen: 870 / month or $10.44 / year To Citizen: $1.16 / month or $13.92 / year * Based on 90% of metered water usage up to 12,000 gallons 1-23 General Fund General Fund Revenues General Fund 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 I- Municipal Court, Case Volume Analysis Development Revenue Summary Intermedix Ambulance Revenue Betterment Fund Contributions and Expenditures General Fund Revenues FY11-12 Property Taxes 31% Sales & Uses Taxes 29% Licenses/Permits Miscellaneous 0% 2% Transfers Franchise Fees 0 9 /0 14% Interest 0% Fines & Fees 15% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Property Taxes $9,351,107 $8,498,493 $8,418,000 $8,994,901 $496,408 6% Prior Year Property Taxes $12,346 $80,000 $80,000 $80,000 $0 0% Penalties & Interest $59,407 $85,000 $66,000 $70,000 ($15,000) (18%) Sales Tax $6,230,363 $6,400,270 $6,614,636 $6,824,502 $424,232 7% Additional Sales Tax $1,557,591 $1,600,067 $1,653,659 $1,706,125 $106,058 7% Mixed Drink Tax $71,653 $77,500 $73,000 $75,000 ($2,500) (3%) Electric Franchise $1,566,537 $1,600,000 $1,700,000 $1,625,000 $25,000 2% Gas Franchise $368,176 $358,580 $340,000 $365,000 $6,420 2% Telephone Franchise $370,732 $405,000 $380,000 $380,000 ($25,000) (6%) Sanitation Service $168,038 $175,000 $174,875 $182,500 $7,500 4% Recycling Franchise Fee $13,561 $14,100 $13,925 $14,200 $100 1% Cable Franchise Fee $645,011 $553,537 $600,000 $600,000 $46,463 8% W&WW Franchise Tax $834,973 $926,515 $927,201 $960,947 $34,432 4% Other Permits $24,096 $30,000 $20,000 $20,000 ($10,000) (33%) Health Permits $74,946 $75,000 $76,000 $75,000 $0 0% Fire Permits $46,970 $50,500 $35,000 $35,000 ($15,500) (31%) Contractor Regulatory License $41,125 $56,575 $46,000 $47,000 ($9,575) (17%) Minimum Housing $97,158 $246,000 $126,000 $246,000 $0 0% Misc. Permits and Fees $129,459 $39,075 $50,606 $42,200 $3,125 8% Building Permits $337,569 $430,000 $430,000 $430,000 $0 0% Swimming Pools $15,297 $15,000 $15,000 $15,000 $0 0% Auto Theft Task Force Grant $78,995 $75,917 $79,000 $79,000 $3,083 4% School Resource Officers $273,312 $273,312 $278,780 $278,780 $5,468 2% Municipal Court $3,094,900 $3,112,045 $2,953,650 $3,070,700 ($41,345) (1%) Library Fees $51,070 $52,100 $54,100 $54,100 $2,000 4% Ambulance Fees $883,868 $885,000 $850,000 $850,000 ($35,000) (4%) Alarm Revenue $104,594 $80,000 $109,000 $109,000 $29,000 36% Jail Revenue $290,510 $250,000 $275,000 $250,000 $0 0% Interest Income $113,660 $125,000 $80,000 $80,000 ($45,000) (36%) Miscellaneous $58,139 $50,500 $257,160 $244,638 $194,138 384% Tower Lease $300,900 $275,000 $310,000 $320,000 $45,000 16% Betterment/Contributions $28,586 $24,050 $24,150 $24,050 $0 0% Transfers $1,614,599 $2,814,848 $2,815,534 $2,609,588 $205,260 7% TOTAL REVENUES $28,909,248 $29,733,984 $29,926,276 $30,758,231 $1,024,247 3% Use of Reserves $0 $1,519,962 $798,058 $672,128 $847,834 56% TOTAL RESOURCES $28,909,248 $31,253,946 $30,724,334 $31,430,359 $176,413 1% M GENERAL FUND FY2012 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based current tax rate of 47.000. Prior Year Property Taxes Projected to remain flat with FY11 estimates. Penalties & Interest Projections based on a 3-year average. Sales Tax Projections based on current year actual collections with 2.5% growth and new businesses. 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 Projections based on a 3-year average. Telephone Access Line Fees Projected to remain flat with FY11 estimates. 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 FY11 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to remain flat with FY11 estimates. Health Permits Projections based on a 3-year average. Fire Permits Projected to remain flat with FY11 estimates. Contractors Regulatory License Projections based on a 3-year average. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projections based on a 3-year average. Building Permits Projected to remain flat with FY11 estimates. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projections based on a 3-year average. Library Fees Projected to remain flat with FY11 estimates. Ambulance Fees Projected to remain flat with FY11 estimates. Alarm Revenue Projected to remain flat with FY11 estimates. Jail Revenue Projected to remain flat with FY11 budget. Interest Income Based on average rate of return of .75%. Miscellaneous Projected to remain flat with FY11 estimates with additional rental income included Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projections based on a 3-year average. Transfers Based on administrative fees charged to enterprise operations, 1/3 of Euless' portion of the Car Rental Tax, and 1/3 of Gas Royalty on General City Property 2-2 General Fund Multi -Year Analysis $30,000,000 $25,000,000 $20,000,000 c w $15,000,000 $10, 000, 000 $5,000,000 $0 FY2008 FY2009 FY2010 FY2011 BUD FY2011 EST FY2012 PROP ■Property Taxes a Franchise Fees ❑ Sales &Use Taxes ❑ Fines &Fees ❑Licenses&Permits ■ Interest Income 0Int'gov't./Trans./Misc. FY11 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY12 Proposed SOURCE FY2008 FY2009 FY2010 FY2011 FY2011 FY2012 % Diff Property Taxes $8,830,419 $9,532,543 $9,422,860 $8,663,493 $8,564,000 $9,144,901 5.6% Franchise Fees $3,816,501 $4,074,356 $3,967,028 $4,032,732 $4,136,001 $4,127,647 2.4% Sales & Use Taxes $9,111,187 $8,005,641 $7,859,607 $8,077,837 $8,341,295 $8,605,627 6.5% Fines & Fees $4,304,017 $4,100,514 $4,440,239 $4,394,145 $4,256,750 $4,348,800 (1.0%) Licenses & Permits $787,456 $806,682 $751,323 $927,150 $783,606 $8951200 (3.4%) Interest Income $488,038 $231,615 $113,660 $125,000 $80,000 $80,000 (36.0%) Int'gov't./Trans./Misc. $2,304,603 $2,385,007 $2,354,531 $3,513,627 $3,764,624 $3,556,056 1.2% TOTAL REVENUES $29 642 221 $29,136,358 $28 909,248 $29,733 984 $29 926 276 $30,758 231 3.4% Percentage of General Fund Revenues Average Property Taxes 30% 33% 33% 29% 29% 30% 30.43% Franchise Fees 13% 14% 14% 14% 14% 13% 13.56% Sales & Use Taxes 31% 27% 27% 27% 28% 28% 28,07% Fines & Fees 15% 14% 15% 15% 14% 14% 14.52% Licenses & Permits 3% 3% 3% 3% 3% 3% 2.78% Interest Income 2% 1% 0% 0% 0% 0% 0.63% Int'govern./Misc. 8% 8% 8% 12% 13% 12% 10.01% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. 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 30.27% of the total. The sales tax trend is the second highest source on average at 28.11 % and fines third at 14.53%. Franchise Fees make up approximately 13.62% of total revenues with other sources varying from 1 % to 10%. 2-3 General Fund Expenditures FY11 '1 Z Public Works PACS Finance 5% 7% Capital 4% 2% Non -Depart Admin. 12%Y 9 /o 9 � Development 2% Fire' - 25% ` - Police 34% Proposed FY11 Budget to General Fund Actual Budget Estimated Budget FY12 Proposed Expenditures FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. City Council $26,025 $38,875 $38,875 $38,875 $0 0% Administration $341,724 $364,734 $364,734 $457,597 $92,863 25% City Secretary $337,134 $353,742 $353,742 $319,784 ($33,958) (10%) Communications/Marketing $8,795 $12,773 $12,773 $12,773 $0 0% Information Services $244,196 $267,227 $267,227 $279,595 $12,368 5% Personnel $291,360 $327,316 $327,316 $327,769 $453 0% Facility Maintenance $756,635 $763,281 $763,281 $689,683 ($73,598) (10%) Library $608,341 $605,549 $605,549 $606,509 $960 0% Total - Admin. $2,614,210 $2,733,497 $2,733,497 $2,732,585 ($912) (0%) Finance/Budget $188,883 $195,384 $195,384 $195,437 $53 0% Municipal Court $612,507 $631,254 $631,254 $627,604 ($3,650) (1%) Accounting $223,334 $241,627 $241,627 $262,965 $21,338 9% Purchasing S74,034 $77,188 $77,188 $75,997 $1,191 2% Total - Finance $1,098,758 $1,145,453 $1,145,453 $1,162,003 $16,550 1% Emergency Management $21,518 $26,420 $26,420 $26,420 $0 0% Police Code Compliance $0 $0 $0 $1,223,784 $1,223,784 0% Police Administration $577,128 $605,465 $605,465 $608,430 $2,965 0% Police Patrol $4,633,892 $4,873,698 $4,873,244 $4,209,151 ($664,547) (14%) Police CID $1,503,006 $1,585,873 $1,585,873 $1,604,586 $18,713 1% Police Service $1,721,069 $1,877,317 $1,877,247 $1,753,620 ($123,697) (7%) Police Detention $1,257,982 $1,347,784 $1,347,784 $1,371,037 $23,253 2% Total -Police $9,714,595 $10,316,557 $10,316,033 $10,797,028 $480,471 5% Fire Marshal/Education $444,227 $479,517 $479,517 $482,510 $2,993 1% Fire Administration $302,546 $319,105 $319,105 $323,370 $4,265 1% EMS/Suppression $6,477,138 $6,910,539 $6,909,289 $7,096,718 $186,179 3% Total -Fire $7,223,911 $7,709,161 $7,707,911 $7,902,598 $193,437 3% Planning & Development $263,766 $372,363 $372,363 $248,892 ($123,471) (33%) Inspection Services $527,050 $589,773 $589,773 $339,588 ($250,,185) (42%) Environmental Health $122,919 $136,544 $136,544 $0 $136,544 100% Total -Development $913,735 $1,098,680 $1,098,680 $588,480 ($510,200) (46%) Recreation $594,046 $574,412 $574,412 $589,501 $15,089 3% Parks $1,149,371 $1,207,683 $1,207,683 $1,190,902 ($16,781) (1%) Swimming Pools $83,693 $101,592 $101,592 $101,555 ($37) (0%) Senior Center $0 $164,020 $164,020 $248,127 $84,107 51% Recreation Admin. $62,592 $68,670 $68,670 $69,724 $1,054 2% Total -Parks & Comm Srvcs $1,889,702 $2,116,377 $2,116,377 $2,199,809 $83,432 4% Street Maintenance $610,996 $886,220 $886,220 $1,133,351 $247,131 28% Animal Control $232,642 $275,432 $275,432 $280,304 $4,872 2% City Engineer $106,584 $105,225 $105,225 $106,238 $1,013 1% Total - Public Works $950,222 $1,266,877 $1,266,877 $1,519,893 $253,016 20% Legal Services $116,203 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,467,765 $3,217,855 $2,941,363 $3,715,488 $497,633 15% Betterment $13,727 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,597,695 $3,344,855 $3,068,363 $3,842,488 $497,633 15% Total Operating Expenses $28,002,828 $29,731,457 $29,453,191 $30,744,884 $1,013,427 3% Ca ital Expenses $935,815 $1,519,962 $798,058 $672,128 $847,834 56% Total Expenses $28,938,643 $31,251,419 $30,251,249 $31,417,012 $165,593 1% 2-4 PROPERTY TAXES Estimated Revenues FY12 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,657,437,669 $2,523,614,656 Proposed Tax Rate per $100 Valuation 0,345388 0,124612 Estimated Tax Levy $9,178,471 $3,144,727 Est. Percent of Collection (O&M and I&S) 98.00% 100.00% Estimated Collections $8,994,901 $3,144,727 Proposed Fund Distribution * Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund* 0.345388 73.49% $ 8,994,901 $ 1,706,125 $ 10,701,026 Interest and Sinking - Debt Service Fund 0.124612 26.51% $ 3,144,727 $ - $ 3,144,727 TOTAL 0.470000 100.00% $ 12,139,628 $ 1,706,125 $ 13,845,753 0.600000 0.500000 O 0,400000 A O O � 0.300000 0 a 2 C d U 0.200000 0.100000 0.000000 Ten Year Breakdown of Tax Rate 2003 2004 2005 2006 2007 2008 2009 2010 2011 Proposed 2012 Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2003 0.298479 0.198775 0.497254 2004 0.309241 0.185759 0.495000 2005 0.331396 0.163604 0.495000 2006 0.340321 0.151456 0.491777 2007 0.343227 0.146273 0.489500 2008 0.340341 0.129659 0.470000 2009 0.351937 0,118063 0.470000 2010 0.360791 0.109209 0,470000 2011 0.343905 0.126095 0.470000 Proposed 2012 0.345388 0.124612 0.470000 The tax rate ratio funding operations and interest and sinking has averaged 70% and 30% respectively, during the 10 year period. 'Includes property tax revenue from mineral lease propertiesin the amount of $31, 697 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2011 Revenue Type FY 2011 FY 2010 CY Increase/ (Decrease) from PY % of Change from PY Current Year $11,405,059 $12,192,660 ($787,601) (6.5%) Prior Year $78,217 $19,242 $58,975 306.5% Penalty & Int. $79,354 $74,608 $4,746 6.4% Total $11,562,630 $12,286,510 ($723,880) (5.9%) Notes: Collections include General & Debt Service Funds, Property Tax Monthly Revenues Current Year Collections Month FY 2011 FY 2010 CY Increase/ (Decrease) from PY % of Change from PY October $160,305 $255,801 ($95,496) (37.3%) November $703,003 $413,615 $289,388 70.0% December $2,451,577 $4,568,338 ($2,116,761) (46.3%) January $5,139,023 $3,386,584 $1,752,439 51.7% February $2,401,986 $2,911,669 ($509,683) (17.5%) March $79,383 $287,402 ($208,019) (72.4%) April $75,345 $118,746 ($43,401) (36.5%) May $104,570 $17,454 $87,116 499.1% June $289,867 $233,051 $56,816 24.40% FYTD Total $11,405,059 $12,192,660 ($787,601) (6.5%) Note: Collections do not include Penalties or Interest Property Tax Revenues by Month _._._._...._._ FYTD through June $0 $5 0 2 S c 0 U o $2 U $1 .�. - - FY 2010 Adw AMP FY 2011 $0 Oct Nov Dec tan Feb Mar ! Apr May Jun ■FY2011 $160,305 $703,003 $2,451,577 $5,139,023 $2,401,986 $79,383 1 $75,345 $104,570 $289,867 ■FY2010 $255,801 $413,616 $4,568,338 $3,386,584 $2,911,669 $287,402 $118,746 $17,454 $233,051 2-6 N 4 City of Euless Summary of General Fund Sales Tax Mo % of Projected 2007-08 % of 2008-09 % of 2009-10 % of 2010-11 % of Change 2010-11 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $6,400,270 Oct $601,660 $601,660 8% $561,592 $561,592 9% $467,550 $467,550 8% $509,828 $509,828 8.09% 9.04% $6,303,639 ($96,631) Nov $695,157 $1,296,817 18% $679,322 $1,240,914 19% $557,589 $1,025,139 17% $609,003 $1,118,830 17.81% 9.22% $6,283,371 ($116,899 Dec $548,027 $1,844,844 25% $587,438 $1,828,352 28% $423,893 $1,449,032 24% $486,620 $1,605,451 25.74% 14.80% $6,238,247 ($162,023) Jan $572,630 $2,417,474 33% $487,312 $2,315,664 35% $453,598 $1,902,630 31% $475,725 $2,081,176 33.14% 4.88% $6,279,269 ($121,001) Feb $632,845 $3,050,319 42% $662,393 $2,978,056 45% $609,177 $2,511,807 41% $632,327 $2,713,504 43.15% 3.80% $6,288,104 ($112,166) Mar $515,007 $3,565,327 49% $519,415 $3,497,471 53% $435,100 $2,946,907 48% $489,585 $3,203,089 50.66% 12.52% $6,323,332 ($76,938) Apr $516,784 $4,082,111 56% $451,393 $3,948,864 60% $379,6721 $3,326,579 54% $425,485 $3,628,574 57.19% $6,345,064 ($55,206) May $681,596 $4,763,707 65% $601,025 $4,549,889 69% $671,300 $3,997,879 65% $668,989 $4,297,562 67.23% g07 ( $6,391,879 ($8,391) Jun $590,760 $5,354,467 74% $484,944 $5,034,833 77% $518,935 $4,516,813 74% $530,687 $4,828,249 75.16% $6,424,247 $23,977 Jul $617,288 $5,971,755 82% $449,716 $5,484,549 84% $499,708 $5,016,521 82% $494,403 $5,322,652 82.65% ( $6,439,719 $39,449 Aug $700,449 $6,672,204 92% $594,903 $6,079,452 93% $623,634 $5,640,155 92% Se $604,926 $7,277,130 100% $479,689 $6,559,141 100% $500,762 $6,140,917 100% AVG: $606,428 HI: $700,449 LO: $515,007 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Oct AVG: $546,595 AVG: $511,743 AVG: $532,265 HI: $679,322 HI: $671,300 HI: $668,989 LO: $449,716 LO: $379,672 LO: $425,485 General Sales Tax Revenue Nov Dec Jan Feb Mar Apr May 0 2007-08 8 2008-09 9 2009-10 ■ 2010-11 Jun Jul Aug Sep City of Euless '/4¢ Additional Sales Tax Mo % of Projected 2007-08 % of 2008-09 % of 2009-10 % of 2010-11 /< of Change 2010-11 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $1,600,067 Oct $150,415 $150,415 8% $140,398 $140,398 9% $116,888 $116,888 8% $127,457 $127,457 8.09% 9.04% $1,575,910 $24,157 Nov $173,789 $324,204 18% $169,830 $310,228 19% $139,397 $256,285 17% $152,251 $279,708 17.81% 9.22% $1,570,843 $29,224 Dec $137 007 $461 211 25% $146 860 $457 088 28% $105 973 $362,258 24% $121,655 $401,363 25.74% 14.80% $1 559 562 $40,505 Jan $143,158 $604,368 33% $121,828 $578,916 35% $113,400 $475,658 31% $118,931 $520,294 33.14% 4.88% $1,569,817 $30,250 Feb $158,211 $762,580 42% $165,598 $744,514 45% $152,294 $627,952 41% $158,082 $678,376 43.15% 3.80% $1,572,026 $28,041 Mar $128,752 $891 332 49% $129 854 $874,368 53% $108 775 $736,727 48% $122 396 $800,772 50.66%1 12.52% $1,580,833 $19,234 Apr $129,196 $1,020,528 56% $112,848 $987,216 60% $94,918 $831,645 54% $106,371 $907,143 57.19%1 12.07% $1,586,266 $13,801 May $170,399 $1,190,927 65% $150,256 $1,137,472 69% $167,825 $999,470 65% $167,247 $1,074,391 67.23% 0.34% $1,597 970 $2,097 Jun $147 690 $1,338 617 74% $121,236 $1,258 708 77% $129 734 $1 129,203 1 74% $132,672 $1 207 062 75.16% 2.26% $1 606 062 $5,995 Jul $154,3221 $1,492,939 82% $112,429 $1,371,137 84% $124,927 $1,254,130 82% $123,601 $1,330,663 82.65% 1.06% $1,609,930 $9,863 Aug $175,1121 $1,668,051 1 92% $148,7261 $1,519,863 93% $155,909 $1UU39 92%"",Se $151232 $1819283 100% $119 922 $1639785 100% $125191 35229 100% AVG: $151,607 HI: $175,112 00 LO: $128,752 $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60, 000 $40, 000 $20,000 $0 AVG: $136,649 AVG: $127,936 AVG: $133,066 HI: $169,830 HI: $167,825 HI: $167,247 LO: $112,429 LO: $94,918 LO: $106,371 City of Euless Gross Receipts Revenues 2008-09 Actual % of Total 2009-10 Actual % of Total 2010-11 Actual YTD through 6/30/11 % of Total Electric $ 1,667,358 40.9% $ 1,566,537 39.5% $ 1,230,849 44.0% Gas $ 403,668 9.9% $ 368,176 9.3% $ 271,233 9.7% Telephone $ 393,566 9.7% $ 370,732 9.3% $ 214,374 7.7% Sanitation $ 166,451 4.1 % $ 168,039 4.2% $ 129,185 4.6% Recycling $ 13,241 0.3% $ 13,561 0.3% $ 10,391 0.4% Cable $ 621,449 15.3% $ 645,011 16.3% $ 311,039 11.1 % Water/WW Utility $ 808,623 19.8% $ 834,973 21.0% $ 627,700 22.5% Total Gross Receipt Taxes 1 $ 4,074,356 1100.0%1 $ 3,967,029 1100.0%1 $ 2,794,772 1 100.0% FY2009 Water/WW utility 19.85% Cable 15.25% 0.32% Sanitation 4.09% Telephone 9.66% Cable 11.13% Recycling 0.37% �r Electric Gas 9.91% to/nt—/tA/tA/ I Ituit,, FY2011 Ct 16. Water/WW —11 7.67% Gas 9.71% 9.35% FY2010 Electric 39.49% 9.28% 2-9 Municipal Court Revenues FY 08-09 FY 09-10 FY 10-11 Month MONTHLY CUMULATIVE % of Total MONTHLY % CHANGE PY MONTHLY % of CUMULATIVE Total MONTHLY % CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $3,112, 045 Oct $248,074 $248,074 9% -31.6% $296,764 $296,764 10% 19.6% $249,211 $249,211 -16.0% $2,752,575 ($359,470) Nov $175,801 $423,875 15% -22.4% $186,693 $483,457 16% 6.2% $213,726 $462,937 14.5% $3,068,180 ($43,865) Dec $180,558 $604,433 21% -4.8% $218,327 $701,784 23% 20.9% $192,861 $655,798 -11.7% $3,019,932 ($92,113) Jan $249,554 $853,988 29% -8.0% $241,734 $943,518 30% -3.1% $278,575 $934,373 15.27/. $3,124,389 $12,344 Feb $347,328 $1,201,316 41% -4.8% $345,683 $1,289,201 42% -0.5% $297,839 $1,232,212 -13.8% $2,972,480 ($139,565) Mar $336,912 $1,538,228 53% 49.0% $333,607 $1,622,808 52% -1.0% $357,068 $1,589,280 7.0% $3,019,822 ($92,223) Apr $210,508 $1,748,736 60% -13.1% $271,029 $1,893,837 61% 28.8% $232,408 $1,821,688 -14.2% $3,005,031 ($107,014) May $190,575 $1,939,311 67% -18.2% $247,819 $2,141,656 69% 30.0% $241,765 $2,063,453 -2.4% $3,039,091 ($72,954) Jun $237,781 $2,177,092 75% 13.5% $267,391 $2,409,047 78% 12.5% $217,718 $2,281,171 -18.6% $2,989,757 ($122,288) Jul $294,678 $2,471,770 85% 23.4% $256,461 $2,665,507 86% -13.0% Aug $247,502 $2,719,272 93% 24.3% $248,166 $2,913,673 94% 0.3% Sep 1 $192,840 $2,912,112 100% -1.3% $181,230 $3,094,903 100% -6.0% Total 1 $2,912,1121 $3,094,9031 $2,281,171 MUNICIPAL COURT Monthly Revenues $400 $350 $300 0 $250 0 $200 r $150 $100 0 $50 U) $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 13 FY 08-09 E FY 09-10 0 FY 10-11 Month FY 08-09 city DFW Monthly Total Oct 1,980 154 2,134 Nov 1,537 103 1,640 Dec 2,102 154 2,256 Jan 2,674 90 2,764 Feb 2,802 136 2,938 Mar 2,613 211 2,824 Apr 2,652 143 2,795 May 2,714 267 2,981 Jun 3,310 310 3,620 Jul 3,844 234 4,078 Aug3,029 174 3,203 Sep 2,324 113 2,437 YTD Total 31,581 2,089 33,670 % of Totall 93.8%1 6.2%1 100.0°r Case Volume Analysis FY 09-10 city DFW Monthly Total 2,396 162 2,558 2,647 106 2,753 2,087 160 2,247 2,588 115 2,703 2,481 129 2,610 2,998 143 3,141 2,674 207 2,881 2,220 236 2,456 2,682 129 2,811 2,075 199 2,274 2,199 235 2,434 2,263 311 2,574 29,310 1 2,132 31,442 93.2%1 6.8%1 100.0% FY 10-11 1 Monthly % Change from PY DFW Monthly Total 1,925 270 2,195 -14.19% 2,172 156 2,328 -15.44% 2,194 176 2,370 5.47% 2,850 116 2,966 9.73% 1,874 115 1,989 -23.79% 2,484 196 2,680 -14.68% 1,907 97 2004 -30.44% 2,118 137 2%5 -8.18% 2.003 158 2,161 -23.12% 19,527 1 1,421 1 20,948 93.2% 6.80/.100.0% Municipal Court Cases Filed by Month 3,500 3,000 2,500 2,000 homw how ®DFW Airport 1,500 0 City of Euless 1,000 tFY 10 Totals 500 0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY10 to FY11 DEVELOPMENT REVENUE SUMMARY Month MONTHLY FY 08-09 YTD % of Total FY 09-10 % of MONTHLY YTD Total MONTHLY YTD FY 10-11 MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $849,065 Oct $44,165 $67,306 8% $56,926 $44,165 6% $50,792 $50,792 (10,78%) $710,488 ($138,577) Nov $93,269 $124,881 16% $65,835 $137,434 18% $65,404 $116,196 (0.65%) $686,856 ($162,209) Dec $83,253 $164,051 21% $66,782 $220,688 29% $63,855 $180,051 (4.38%) $724,083 ($124,982) Jan $55,412 $237,901 30% $85,985 $276,100 36% $71,143 $251,194 (17.26%) $757,346 ($91,719) Feb $58,166 $316,022 40% $66,419 $334,266 44% $45,247 $296,441 (31.88%) $707,163 ($141,902) Mar $62,649 $378,535 48% $54,798 $396,915 52% $95,840 $392,281 74.90% $784,823 ($64,242) Apr $55,738 $441,578 56% $76,563 $452,653 60% $65,101 $457,382 (14.97%) $793,715 ($55,350) May $28,584 $492,267 62% $57,308 $481,237 63% $60,355 $517,737 5.32% $825,719 ($23,346) Jun $61,862 $570,747 72% $74,385 $543,099 72% $58,789 $576,527 (20.97%) $803,864 ($45,201) Jul $37,884 $636,305 80% $59,020 $580,983 76% Aug $61,232 $677,128 85% $9,124 $642,215 85% Sep $151,228 $787,452 99% $86,372 $793,443 104% Total $793,443 $75L517i $576,527 Development Revenues by Month $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 -- tk k i id i I i I -- L-1 $0 Oct Nov Dec Jan Feb Mar Apr May O FY 08-09 9 FY 09-10 Jun Jul ■ FY 10-11 Aug Sep Intermedix Ambulance Revenue FY 09-10 Month Medicare Medicaid Insurance Private Pay Total October $ 20,454 $ 6,882 $ 59,721 $ 5,503 $ 92,560 November $ 22,950 $ 3,258 $ 38,687 $ 2,878 $ 67,772 December $ 13,462 $ 6,885 $ 52,184 $ 2,835 $ 75,365 January $ 21,793 $ 3,478 $ 53,287 $ 1,488 $ 80,047 February $ 12,561 $ 6,549 $ 57,372 $ 7,950 $ 84,432 March $ 16,030 $ 9,475 $ 39,531 $ 5,792 $ 70,828 April $ 19,483 $ 7,494 $ 36,888 $ 3,240 $ 67,105 May $ 18,071 $ 6,208 $ 39,115 $ 1,946 $ 65,340 June $ 16,665 $ 8,844 $ 41,513 $ 4,619 $ 71,641 Jul $ 21,204 $ 7,241 $ 41,995 $ 3,156 $ 73,596 August $ 10,277 $ 7,721 $ 43,124 $ 1,711 $ 62,833 September $ 10,506 $ 14,218 $ 41,207 $ 2,508 $ 68,439 Totals $ 203,457 $ 88,253 $ 544,624 $ 43,624 $ 879,958 FY 10-11 Month Medicare Medicaid Insurance Private Pay Total October $ 16,072 $ 6,564 $ 41,674 $ 7,090 $ 71,399 November $ 15,659 $ 14,903 $ 44,282 $ 1,736 $ 76,580 December $ 20,660 $ 8,547 $ 42,280 $ 4,970 $ 76,457 January $ 16,064 $ 9,595 $ 38,634 $ 1,216 $ 65,509 February $ 13,911 $ 2,413 $ 40,792 $ 3,265 $ 60,382 March $ 15,045 $ 7,971 $ 34,554 $ 6,295 $ 63,864 April $ 16,406 $ 6,639 $ 47,055 $ 2,567 $ 72,666 May $ 207017 $ 9,432 $ 60,328 $ 3,598 $ 93,375 June $ 9,446 $ 8,003 $ 31,196 $ 5,164 $ 53,810 Jul August September Totals $ 143,278 $ 74,068 $ 380,795 $ 35,901 $ 634,042 10% 23% FY 09-10 62% ° 5/0 ■ Medicare 0 Medicaid 0 Insurance 0 Private Pay 12% 22% FY 10-11 60% ° 6 /° ■ Medicare a Medicaid ®Insurance 0 Private Pay 2-13 BETTERMENT FUND Contributions 2007 2008 2009 2010 2011 YTD* Total Customers 24,410 24,717 24,572 24,927 24,905 Average # of Monthly Contributors 3,884 4,026 3,956 3,901 3,640 % of Monthly Contributors 15.91 % 16.29% 16.10% 15.65% 14.61 % Total $ Contributed $23,301 $24,154 $23,734 $23,405 $16,379 Expenditures 2007 2008 2009 2010 2011 YTD* 1+1=2 Program $ 6,246 $ 7,332 $ 2,238 $ 403 $ 242 Christmas Festival $ 8,064 $ 3,062 $ 1,760 $ 3,724 $ 3,530 Honorarium $ 9,978 $ 9,988 $ 9,746 $ 9,600 $ 8,100 Total Expenditures $ 24,288 $ 20,382 $ 13,744 $ 13,727 $ 11,872 * Year to Date figures are reported through June 2011 Breakdown of Expenditures 1+1=2 Program 13% Honorarium 70% Christmas Festival 17% FY2011 Year -to -Date Expenditures 2-14 Water & Wastewater Fund Water & Wastewater Revenues Water & Wastewater Revenue Assumptions Water & Wastewater Expenditures Water Rate Impact Wastewater Rate Impact Utility Rate History i"% " IIr Water & Wastewater Revenues '*--- I FY11-12 Wastewater 35% Trancfprc Effluent Water 2%' " 1% r 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. Proposed FYI Budget to Water & Wastewater Actual Budget Estimated Budget FYI Proposed Revenues FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Interest Income(') $38,875 $60,000 $35,000 $60,000 $0 0% Sanitation $159,668 $165,000 $168,000 $165,000 $0 0% Water Service $9,902,094 $10,773,353 $10,878,713 $11,265,481 $492,128 5% Wastewater Service $5,797,861 $6,182,228 $6,560,063 $6,687,232 $505,004 8% Reclaimed Water Service $0 $136,214 $104,662 $202,722 $66,508 49% New Meters(' $24,594 $30,000 $11,085 $30,000 $0 0% Reconnect Fees(' $161,333 $153,000 $180,000 $153,000 $0 0% Inspection Fees(') $27,670 $50,000 $15,000 $50,000 $0 0% Miscellaneous(' $32,388 $31,500 $38,500 $31,500 $0 0% Penalties $265,373 $270,000 $255,000 $270,000 $0 0% Initiations/Transfer Fees(' $28,770 $34,000 $28,000 $34,000 $0 0% Recycling Fees $258,285 $270,000 $270,000 $270,000 $0 0% Use of Rate Stabilization $0 $0 $0 $231,640 $231,640 0% Rate Stabilization Rebate $0 $0 $0 ($231,640) ($231,640) 0% Transfers $0 $375,000 $0 $110,000 $265,000 71% TOTAL REVENUES $16,696,911 $18,530,295 $18,544,023 $19,328,935 $798,640 4% Use of Reserves $0 $539,500 $445,000 $94,500 $445,000 82% TOTAL RESOURCES $16,696,911 $19,069,795 $18,989,023 $19,423,435 $353,640 2% 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. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 3-1 WATER & WASTEWATER FUN, D FY 12 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Based on average rate of return of .75%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on three year average volume plus '/2% growth with projected tier increases ranging from 240 to 33¢ and a projected flat rate increase of 250 for commercial and multifamily Wastewater Service Based on three year average volume plus '/2% growth with a projected 15¢ increase in volume rate Reclaimed Water Service Based on three year average consumption of governmental customers plus'/2% growth Sale of New Meters Projected to remain flat with FYI estimates. Reconnect Fees Projected to remain flat with FYI estimates. Inspection Fees Projected to remain flat with FYI estimates. Miscellaneous Projected to remain flat with FYI estimates. Penalties Projected to remain flat with FYI estimates. Initiation & Transfer Fees Projected to remain flat with FYI estimates. Recycling Fees Based on average monthly billings less 5% franchise fee. 3-2 Water & Wastewater Expenditures FY11-12 Non -Depart. a Wastewater Treatment Finance 18% s` 3% Public Works 2% Water Distribution �. 4% Water Production 37% The graph above indicates the expenditure amounts disbursed to the individual departments within the water ana Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Water & Wastewater Expenditures Water Office Total -Finance Actual FY 10 $435,077 $435,077 Budget FY 11 $413,677 $413,677 Estimated FY 11 $413,677 $413,677 Proposed Budget FY 12 $453,266 $453,266 FY11 Budget to FY12 Proposed $ Diff % Diff. $39,589 10% $39,589 10% City Engineer $388,294 $401,684 $401,684 $334,043 ($67,641) (17%) Water Production $6,084,175 $7,100,837 $6,610,444 $6,938,818 ($162,019) (2%) Water Distribution $596,730 $702,203 $671,587 $780,790 $78,587 11% Wastewater Treatment $2,577,739 $3,088,687 $3,062,512 $3,460,429 $371,742 12% Meter Reading $51,072 $53,870 $53,870 $54,747 $877 2% Total -Public Works $9,698,010 $11,347,281 $10,800,097 $11,568,827 $221,546 2% Recycling $29,952 $41,300 $41,300 $41,300 $0 0% GIS $429,038 $444,726 $444,726 $453,866 $9,140 2% Legal Services $49,608 $75,000 $75,000 $75,000 $0 0% Non -Departmental $5,835.265 $6,197,705 $5,990,077 $6,734,441 $536,736 9% Total -Non Departmental $6,343,863 $6,758,731 $6,551,103 $7,304,607 $545,876 8% Total Operating Expenses $16,476,950 $18,519,689 $17,764,877 $19,326,700 $807,011 4% Ca ital Ex enses $298,345 $539,500 $445,000 $94,500 $445,000 82% Total Expenses $16,775,295 $19,059,189 $18,209,877 $19,421,200 $362,011 2% 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 LIM WATER RATE IMPACT Water Current Rates: Proposed Rates: Residential Base Rate - $7.95 Residential Base Rate - $7.95 Tiered Rates per 1000 gallons (tgals) Tiered Rates per 1000 gallons (tgals) 0-2 tgals - $2.27 0-2 tgals - $2.51 3-8 tgals - $3.20 3-8 tgals - $3.44 9-15 tgals - $3.75 9-15 tgals - $4.01 16-35 tgals - $4.10 16-35 tgals - $4.39 Over 35 tgals - $4.66 Over 35 tgals - $4.99 Commercial/Multi-family Commercial/Multi-family Variable Commercial Base Rates Variable Commercial Base Rates Volume Rate - $3.52 per tgals Volume Rate - $3.77 per tgals No. of Accounts - 24,905 Estimated Volume: 2,484,924 tgals* Single Family Residential Rate Stabilization Refund: 0¢/per residential tgal Estimated total refund $-0- Single Family Residential Rate Stabilization Refund: 24¢/residential tgal up to 15 tgals/monthly Estimated total refund $231,640 (965,168,540 tgals X 240) Refund not applicable to irrigation meters Impact of Water Rate Increase Impact of 5� Increase on all tiers: Impact of 10� Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $124,246 annually = $248,492 annually (50 x 2,484,924)* (100 x 2,484,924)* To Citizen: 400 / month or $4.80 / year To Citizen: 800 / month or $9.60 / year Impact of 15t Increase on all tiers: Impact of 200 Increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated _ $372,738 annually = $496,984 annually (150 x 2,484,924)* (200 x 2,484,924)* To Citizen: $1.20 / month or $14.40 / year To Citizen: $1.60 / month or $19.20 / year *Irrigation rates are tiered with 0-8 tgals at $3.77 and following residential tiers thereafter. 3-4 WASTEWATER RATE IMPACT Wastewater Current Rates: Proposed Rate: Base Rate - $6.75 Base Rate - $6.75 *Volume Rate - $2.66 per tgals *Volume Rate - $2.81 per tgals No. of Accounts 24,366 Estimated Volume: 1,693,128 tgals* Impact of Wastewater Rate Increase Impact of 5t Increase: Impact of 10t Increase: To City: Additional revenues generated To City: Additional revenues generated = $84,656 annually = $169,312 annually (50 x 1,693,128)* (100 x 1,693,128)* To Citizen: 290 / month or $3.48 / year To Citizen: 580 / month or $6.96 / year Impact of 15t Increase: Impact of 200 Increase: To City: Additional revenues generated To City: Additional revenues generated = $253,968 annually = $338,624 annually (150 x 1,693,128)* (200 x 1,693,128)* To Citizen: 870 / month or $10.44 / year To Citizen: $1.16 / month or $13.92 / year * Based on 90% of metered water usage up to 12,000 gallons 3-5 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals 16-35 Tgals >35 Tgals FY03 $7.25 $2.60 $2.60 $2.60 $2.60 $2.60 FY04 $7.25 $2.60 $2.60 $2.60 $2.60 $2.60 FY05 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY06 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY07 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY08 $7.25 $2.97 $2.97 $2.97 $2.97 $2.97 FY09 $7.25 $3.11 $3.11 $3.11 $3.11 $3.11 FYI $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FYI $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 Revised $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 OR WASTEWATER 90% of Metered Year Base Rate Water FY03 $5.50 $1.93 FY04 $5.50 $1.93 FY05 $5.50 $1.93 FY06 $5.50 $2.00 FY07 $5.50 $2.00 FY08 $5.50 $2.21 FY09 $5.50 $2.43 FY10 $6.00 $2.53 FYI $6.75 $2.66 FY12 Revised $6.75 $2.70 OR DRAINAGE FEE Year Lot Less Than 5 Acres FY03 $2.50 FY04 $2.50 FY05 $2.50 FY06 $2.50 FY07 $2.50 FY08 $2.50 FY09 $2.50 FYI $2.50 FYI $2.50 FY12 $2.50 3-6 L. m L CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals 16-35 Tgals >35 Tgals FY03 $7.25 $2.60 $2.60 $2.60 $2.60 $2.60 FY04 $7.25 $2.60 $2.60 $2.60 $2.60' $2.60 FY05 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY06 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY07 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY08 $7.25 $2.97 $2.97 $2.97 $2.97 $2.97 FY09 $7.25 $3.11 $3.11 $3.11 $3.11 $3.11 FYI $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FYI $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.51 $3.44 $4.01 $4.39 $4.99 WASTEWATER DRAINAGE FEE 907/. of /'� Metered Lot Less Year Base Rate Water Year Than 5 Acres FY03 $5.50 $1.93 ' FY03 $2.50 FY04 $5.50 $1.53 FY04 $2.50 FY05 $5.50 $1.:'93 FY05 $2.50 FY06 $5.50 $2.00 FY06 $2.50 FY07 $5.50 $2.00 FY07 $2.50 FY08 $5.50 $2.21 FY08 $2.50 FY09 $5.50 $2.43 FY09 $2.50 FY10 $6.00 $2.53 FYI $2.50 FYI $6.75/ $2.66 FYI $2.50 FYI $6.75 $2.81 FYI $2.50 3-6 Other Funds Revenue & Expenditures All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax Sales Tax Summary—EDC and CCPD Internal Service Operating Funds Insurance and Benefits Risk Management & Workers Comp All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FYI Budget to FYI Proposed $ Diff % Diff. Service Center Fund: Revenues $ 710,757 $ 1,033,013 $ 1,033,013 $ 1,052,678 $ 19,665 2% Operating Expenses $ 1,000,004 $ 1,033,013 $ 1,033,013 $ 1,052,678 $ 19,665 2% Use of Reserves $ 289,247 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Drainage Utility System: Revenues $ 923,643 $ 690,500 $ 697,600 $ 697,500 $ 7,000 1% Operating Expenses $ 704,744 $ 680,312 $ 675,312 $ 681,615 $ 1,303 0% Use of Reserves $ - $ 150,000 $ 150,000 $ - $ (150,000) (100%) Capital Expenses $ 200,000 $ 150,000 $ 150,000 $ - $ (150,000) (100%) Recreation Classes: Revenues $ 316,427 $ 380,150 $ 379,650 $ 383,250 $ 3,100 1% Operating Expenses $ 322,357 $ 370,557 $ 370,557 $ 370,557 $ - 0% Use of Reserves $ 5,931 $ 58,889 $ 58,889 $ - $ (58,889) (100%) Capital Expenses $ - $ 58,889 $ 58,889 $ - $ (58,889) (100%) Arbor Daze: Revenues $ 55,298 $ - $ - $ 60,000 $ 60,000 100% Operating Expenses $ 53,307 $ - $ - $ 55,000 $ 55,000 100% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 3,911,003 $ 4,398,390 $ 4,091,221 $ 4,422,845 $ 24,455 1% Operating Expenses $ 3,877,186 $ 4,379,640 $ 4,174,803 $ 4,422,741 $ 43,101 1% Use of Reserves $ - $ 18,115 $ 96,697 $ - $ (18,115) (100%) Capital Expenses $ - $ 18,115 $ 13,115 $ - $ (18,115) (100%) Texas Star Sports Complex Revenues $ 1,337,361 $ 1,378,929 $ 1,439,604 $ 1,427,954 $ 49,025 4% Operating Expenses $ 1,326,072 $ 1,371,966 $ 1,355,326 $ 1,362,709 $ (9,257) (1%) Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ - 0% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. The Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of the Texas Star Sports Complex which is supported primarily by user charges. 4-1 MR Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FYI Budget to FYI Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 237,624 $ 267,500 $ 240,150 $ 258,150 $ (9,350) (3%) Operating Expenses $ 216,451 $ 266,627 $ 260,127 $ 257,718 $ (8,909) (3%) Use of Reserves $ - $ - $ 19,977 $ - $ 0% Capital Expenses $ 7,450 $ - $ - $ - $ 0% Juvenile Case: Revenues $ 87,052 $ 75,000 $ 82,500 $ 82,500 $ 7,500 10% Operating Expenses $ 47,407 $ 50,149 $ 50,149 $ 65,016 $ 14,867 30% Half Cent Sales Tax (EDC): Revenues $ 3,143,654 $ 3,201,635 $ 3,374,713 $ 3,479,597 $ 277,962 9% Operating Expenses $ 2,924,679 $ 3,199,198 $ 3,113,040 $ 3,212,494 $ 13,296 0% Use of Reserves $ - $ 362,165 $ 70,780 $ 291,385 $ (70,780) (20%) Capital Expenses $ 19,380 $ 362,165 $ 70,780 $ 291,385 $ (70,780) (20%) Crime Control District (CCPD): Revenues $ 1,434,560 $ 1,586,022 $ 1,606,407 $ 1,656,712 $ 70,690 4% Operating Expenses $ 1,380,433 $ 1,552,618 $ 1,486,505 $ 1,654,516 $ 101,898 7% Use of Reserves $ - $ 50,000 $ 50,000 $ 93,445 $ 43,445 87% Capital Expenses $ 44,460 $ 50,000 $ 50,000 $ 93,445 $ 43,445 87% Police Drug Fund Revenues $ 40,708 $ 4,000 $ 92,089 $ 1,000 $ (3,000) (75%) Operating Expenses $ 155,971 $ 3,000 $ 43,235 $ 500 $ (2,500) (83%) Use of Reserves $ 115,263 $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Public Safety Grants: Revenues $ 381,697 $ 95,242 $ 96,376 $ 104,587 $ 9,345 10% Operating Expenses $ 380,990 $ 95,242 $ 98,573 $ 104,587 $ 9,345 10% Use of Reserves $ - $ - $ 2,197 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 11,541,587 $ 12,060,000 $ 12,126,859 $ 12,247,778 $ 187,778 2% Operating Expenses $ 8,571,583 $ 9,632,475 $ 9,593,714 $ 9,695,730 $ 163,255 2% Use of Reserves $ - $ 3,062,250 $ 3,076,928 $ 235,322 $ (2,826,928) (92%) Capital Expenses $ 1,327,938 $ 3,062,250 $ 3,076,928 $ 235,322 $ (2,826,928) (92%) Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated primarily for the promotion and advertisement of the City of Euless. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to fund a court clerk to handle juvenile cases. The Half -Cent Sales Tax (EDC) Fund is used to account for the 1/20 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) Fund is used to account for 1/40 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated 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 are used to account for grant revenues received by both police and fire. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. 4-2 SHORT-TERM MOTOR VEHICLE RENTAL TAX Month 2007-2008 Monthly YTD 2008-2009 Monthly YTD 2009-2010 Monthly YTD 2010-2011 Monthly YTD Monthly Increase/ (Decrease) from PY Monthly % of Change from PY YTD % of Change from PYTD Oct $1,185,035 $1,185,035 $1,067,623 $1,067,623 $983,366 $983,366 $975,773 $975,773 $7,593 1% 1% Nov $1,014,739 $2,199,773 $989,574 $2,057,197 $917,231 $1,900,597 $987,532 $1,963,305 $70,301 8% 3% Dec $1,234,029 $3,433,802 $1,194,146 $3,251,342 $1,067,811 $2,968,408 $1,113,893 $3,077,198 $46,082 4% 4% Jan $1,169,001 $4,602,803 $932,164 $4,183,506 $920,888 $3,889,296 $1,003,168 $4,080,366 $82,279 9% 5% Feb $947,697 $5,550,500 $901,406 $5,084,912 $851,008 $4,740,304 $895,614 $4,975,980 $44,606 5% 5% Mar $901,155 $6,451,654 $829,196 $5,914,108 $777,408 $5,517,712 $838,562 $5,814,543 $61,154 8% 5% Apr $1,007,357 $7,459,011 $875,953 $6,790,061 $910,102 $6,427,814 $1,061,349 $6,875,892 $151,247 17% 7% May $1,109,599 $8,568,610 $979,604 $7,769,666 $942,611 $7,370,425 $1,074,285 $7,950,177 $131,674 14% 8% Jun $1,123,531 $9,692,141 $1,054,183 $8,823,848 $1,051,577 $8,422,002 $1,071,267 $9,021,443 $19,690 2% 7% Jul $1,140,833 $10,832,974 $962,7261 $9,786,5751 $1,026,5631 $9,448,565 $1,073,273 $10,094,717 $46,710 5% 7% Aug$1,079,4141 $11,912,3881 $982,5241 $10,769,099 $986,108 $10,434,674 Se $1,062,6461 $12,975,0341 $1,019,7161 $11,788,8151 $983,3541 $11,418,028 AVG: $1,081,253 AVG: $982,401 AVG: $951,502 AVG: $1,009,472 HI: $1,234,029 HI: $1,194,146 HI: $1,067,811 HI: $1,113,893 LO: $901,155 LO: $829,196 LO: $777,408 LO: $838,562 $1.40 $1.20 o $1.00 0 $0.80 0 2 $0.60 C 3 $0.40 0 L U) $0.20 $0.00 MOTOR VEHICLE RENTAL TAX REVENUES d° p�° �a� 00 U 2007-2008 ■ 2008-2009 ■ 2009-2010 ■ 2010-2011 This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. City of Euless Summary of 1/20 Sales Tax 0 0 o rojecte 2007-08 % of 2008-09 % of 2009-10 % of 2010-11 % of Change 2010-11 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $3,200,135 Oct $300,830 $300,830 8% $280,796 $280,796 9% $233,775 $233,775 8% $254,914 $254,914 8.09% 9.04% $3,151,820 ($48,315) Nov $347,579 $648,409 18% $339,661 $620,457 19% $278,794 $512,570 17% $304,501 $559,415 17.81% 9.22% $3,141,686 ($58,449) Dec $274,013 $922,422 25% $293,719 $914,176 28% $211,947 $724,516 24% $243,310 $802,725 25.74% 14.80% $3,119,124 ($81,011) Jan $286,315 $1,208,737 33% $243,656 $1,157,832 35% $226,799 $951,315 31% $237,863 $1,040,588 33.14% 4.88% $3,139,634 ($60,501) Feb $316,423 $1,525,160 42% $331,196 $1,489,028 45% $304,588 $1,255,903 41% $316,164 $1,356,752 43.15% 3.80% $3,144,052 ($56,083) Mar $257,504 $1,782,663 49% $259,707 $1,748,736 53% $217,550 $1,473,454 48% $244,793 $1,601,544 50.66%1 12.52% $3,161,666 ($38,469) Apr $258,392 $2,041,055 56% $225,696 $1,974,432 60% $189,836 $1,663,290 54% $212,743 $1,814,287 57.19% 12.07% $3,172,532 ($27,603) May $340,798 $2,381,854 65% $300,513 $2,274,944 69% $335,650 $1,998,939 65% $334,494 $2,148,781 67.23% (0.34%) $3,195,940 ($4,195) Jun $295,380 $2,677,234 74% $242,472 $2,517,417 77% $259,467 $2,258,407 74% $265,343 $2,414,125 75.16% 2.26% $3,212,124 $11,989 Jul $308,644 $2,985,878 82% $224,858 $2,742,274 84% $24 $2,508,261 82% $247,2021 $2,661,326 82.65% (1.06%) $3,219,860 $19,725 Aug 1 $350,2251 $3,336,1021 92% $297,4521 $3,039,726 93% $3 $2,820,078 92% Sep 1 $302,4631 $3,638,565 100% $239,8451 $3,279,571 100% $2 $3,070,459 100% AVG: $303,214 AVG: $273,298 AVG: $255,872 AVG: $266,133 HI: $350,225 HI: $339,661 HI: $335,650 HI: $334,494 LO: $257,504 LO: $224,858 LO: $189,836 LO: $212,743 A 7 Sep 1/4 Crime Sales Tax 2007-08 Monthly YTD % of Total 2008-09 Monthly YTD % of Total 2009-10 Monthly YTD % of Total 2010-11 Monthly YTD % of Projected Mo % of Change from PY 2010-11 Projected Projected Over/(Under) Budget $1,585 522 Oct $144 778 $144 778 9% $135 434 $135 434 9% $112 841 $112 841 8% $115 185 $115 185 8.38% 2.08% $1 374 448 $211 074 Nov $152 797 $297 575 18% $147 965 $283 399 18% $119 438 $232 279 17% $147 649 $262 834 17.40% 23.62% $1 510 596 $74 926 Dec $136 025 $433 599 26% $141 164 $424 564 27% $103 967 $336 246 24% $125 706 $388 539 25.65% 20.91% $1 514 877 $70 645 Jan $132 837 $566 437 33% $118 763 $543 327 35% $105 008 $441 253 31% $118 145 $506 684 33.21% 12.51% $1 525 570 $59 952 Feb $135 720 $702 156 41% $158 711 $702 037 45% $136 378 $577 631 41% $154 177 $660 862 43.18% 13.05% $1 530 443 $55 079 Mar $119 789 $821 945 48% $126 030 $828 067 53% $101 467 $679 098 48% $109 558 $770 420 50.85% 7.97% $1 514 977 $70 545 Apr $125 826 $947 771 56% $109 290 $937 357 60% $91 931 $771 029 55% $102 336 $872 755 57.65% 11.32% $1 513 957 $71 565 May $149 152 $1 096 923 65% $132 492 $1 069 849 69% $139 244 $910 272 65% $159 558 $1 032 313 66.87% 14.59% $1 543 685 $41 837 Jun $145 678 $1 242 601 73% $116 540 $1 186 389 76% $122 220 $1 032 493 74% $129 799 $1 162 112 74.98% 6.20% $1 549 911 $35 611 Jul $151 252 $1 393 853 82% $112 447 $1 298 836 84% $117 523 $1 150 016 82% $121 052 $1 283 165 82.79% 3.00% $1 549 974 $35 548 Aug $159 971 $1 553 824 92% $139 817 $1 438 653 93% $135 846 $1 285 862 92% Se $143,1421 $1 696 966 100% $113 921 $1,552,5741 100% $118 045 $1 403 907 100% AVG: $141,414 HI: $159,971 1 A• It119 7AA $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Nov AVG: $129,381 AVG: $116,992 AVG: $128,316 HI: $158,711 HI: $139,244 HI: $159,558 LO: $109,290 LO: $91,931 LO $102,336 1/4 ¢ Crime Sales Tax Revenue Dec Jan Feb 02007-08 02008-09 May Jun Jul ■2010-11 Aug 'i i Sep Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Proposed FYI Budget to Internal Service Actual Budget Estimated Budget FYI Proposed Funds FY 10 FY 11 FY 11 FY 12 $ Diff % Diff. Equipment Replacement: Revenue $ 521,400 $ 714,241 $ 717,741 $ 722,855 $ 8,614 1% Operating Expenses $ 500,885 $ 313,150 $ 313,150 $ 539,040 $ 225,890 72% Insurance: Revenue $ 4,579,390 $ 5,364,220 $ 5,364,220 $ 5,250,009 $ (114,211) (2%) Operating Expenses $ 5,407,920 $ 5,346,616 $ 5,346,616 $ 5,221,410 $ (125,206) (2%) Use of Reserves $ 828,530 $ - $ - $ - $ - 0% Risk/WC Management: Revenue $ 762,973 $ 598,692 $ 598,692 $ 810,802 $ 212,110 35% Operating Expenses $ 1,072,133 $ 823,098 $ 823,098 $ 790,787 $ (32,311) (4%) Use of Reserves $ 309,160 $ 225,000 $ 225,000 $ - $ (225,000) (100%) Capital Expenses $ - $ - $ - $ - $ - 0% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-6 Insurance & Benefits FY2011-12 Revenues: City Contribution For Employees and Dependents $ 3,872,765 Employee Contribution Employee/Retiree Contribution $ 1,367,244 Interest Income $ 10,000 Total Revenues $ 5,250,009 Expenses: Operations $ 287,761 Claims $ 3,382,940 Prescription Claims $ 559,890 Re -Insurance Fee $ 358,062 �- Insurance Services $ 232,757 OPEB Trust Contribution $ 400,000 Total Expenses $ 5,221,410 Revenues in Excess Of Expenses $ 28,599 Reserves - Health FY03 $ (233,465) FY04 $ 711,345 FY05 $ 1,021,884 FY06 $ 1,872,555 FY07 $ 2,814,413 FY08 $ 3,523,091 FY09 $ 3,394,412 FY10 $ 2,565,883 FY11 (estimated)* $ 2,583,486 FY12 (projected)* $ 2,612,085 Goal $ 2,171,415 '� udes Designated Reserves 4-7 Risk Management & Workers' Com p FY2011-12 Revenues: Expenses: Transfers General Water & Wastewater Interest Income Charges Workers' Comp Employee Assistance Total Revenues Risk Management Worker's Compensation Total Expenses Expenses In Excess Of Revenues* Reserves FY03 $ 667,428 FY04 $ 653,010 FY05 $ 760,033 FY06 $ 923,433 FY07 $ 1,028,036 FY08 $ 1,078,099 FY09 $ 1,352,720 FY10 $ 1,043,561 FY11 (estimated) $ 819,154 FY12 (projected) $ 839,169 Goal $ 600,000 "Proposed Use Of Reserves $ 225,000 $ 225,000 $ 1,200 $ 349,133 $ 10,469 $ 413,437 $ 377,350 $ 810,802 $ 790,787 $ 20,015 a -a ON Debt Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 10 Budget FY 11 Estimated FY 11 Proposed Budget FY 12 FY11 Budget to FY12 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 3,052,037 $ 3,247,337 $ 10,279,122 $ 3,664,320 $ 416,983 13% Operating Expenses $ 3,396,254 $ 3,399,838 $ 10,460,712 $ 3,617,832 $ 217,994 6% Use of Reserves $ 344,217 $ 200,000 $ 200,000 $ - $ (200,000) (100%) Star Center Debt Revenues $ 9,588,496 $ 978,186 $ 712,292 $ 714,897 $ (263,289) (27%) Operating Expenses $ 9,609,477 $ 978,138 $ 712,466 $ 715,773 $ (262,365) (27%) Use of Reserves $ 20,981 $ - $ 174 $ 876 $ 876 0% EDC Debt Service Revenues $ 902,601 $ 938,812 $ 938,812 $ 933,798 $ (5,014) (1%) Operating Expenses $ 926,928 $ 938,812 $ 938,812 $ 933,798 $ (5,014) (1%) Use of Reserves $ 24,327 $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 430,552 $ 433,856 $ 433,856 $ 428,272 $ (5,584) (1%) Operating Expenses $ 428,834 $ 433,856 $ 433,856 $ 428,272 $ (5,584) (1%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 161,081 $ 162,600 $ 162,600 $ 163,644 $ 1,044 1% Operating Expenses $ 161,081 $ 162,600 $ 162,600 $ 163,644 $ 1,044 1% Use of Reserves $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 1,205,206 $ 675,725 $ 675,725 $ 685,338 $ 9,613 1% Operating Expenses $ 1,282,880 $ 675,725 $ 675,725 $ 685,337 $ 9,612 1% Use of Reserves $ 77,674 $ - $ - $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.O Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Centre. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a'/20 sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation �. and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 4-9 capital Capital Request by Fund Capital Requests by Department Infrastructure Plans Multi -Year Street Overlay Plan (City) Multi -Year Street Overlay Plan (County) Multi -Year Sidewalk Plan Multi -Year Street Light Plan Multi -Year Traffic Signal Plan Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases Capital Request- 2011 By Fund Department Fund Division Program Description Program Program Totals Dept. CMO 51 Police CCPD Detention Floor Cleaning Machine Capital $ 4,200 $ 4,200 6 1 50 Police CCPD Patrol Stalker Radar Units Capital $ 5,000 $ 9,200 5 1 48 Police CCPD Administration Front Desk Help -Additional Hours Capital $ 11,320 $ 20,520 3 1 49 Police CCPD Patrol Police Equipment Capital $ 11,425 $ 31,945 4 1 47 Police CCPD Service Digital Imaging Software update Capital $ 11,500 $ 43,445 2 1 46 Police CCPD Administration Part -Time Public Safety Officer Capital $ 50,000 $ 93,445 1 1 2 Information Services Court Technology Information Services Court Technology Capital $ 163,970 $ 163,970 2 1 * Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 $ 15,000 1 1 19 PACS EDC Programs/Special Street Pole Marketing Banners Capital $ 15,000 $ 30,000 3 1 5 Library EDC Library Copier Purchase Capital $ 16,330 $ 46,330 1 1 15 PACS EDC Parks Solar Lights- Dog Park Capital $ 22,500 $ 68,830 2 1 6 Library EDC Library Part -Time Security Officer Capital $ 24,000 $ 92,830 1 1 30 Fleet & Facilities EDC Facility Maintenance Replacement of Library HVAC Control System Capital $ 29,500 $ 122,330 4 1 14 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 $ 197,330 1 1 7 Library EDC Library Misc. Library Furniture Capital $ 6,506 $ 203,836 2 2 8 Library EDC Library Lone Star Library Grant Replacement Capital $ 15,580 $ 219,416 3 2 16 PACS EDC Parks Turf aerator Capital $ 22,000 $ 241,416 3 2 24 Fire General EMS/Suppression Portable Light Generators Capital $ 5,500 $ 5,500 4 1 26 Fire General EMS/Suppression Power Hose Roller Capital $ 5,600 $ 11,100 6 �- 40 Police General Patrol Copier Purchase Capital $ 7,500 $ 18,600 3 1 43 Police General Administration LEXIPOL Capital $ 10,800 $ 29,400 6 1 38 Police General Administration TCLEOSE Training (Police & Fire) Capital $ 11,000 $ 40,400 1 1 21 Fire General EMS/Suppression AED Units Capital $ 12,000 $ 52,400 1 1 23 Fire General Fire Marshall IFSTA Manuals Capital $ 13,400 $ 65,800 3 1 41 Police General Administration Advanced Training Capital $ 14,920 $ 80,720 4 1 27 Fleet & Facilities General Facility Maintenance Part -Time Building Attendant/Custodian Capital $ 20,000 $ 100,720 1 1 28 Fleet & Facilities General Facility Maintenance City Hall Campus -Fixtures -Spine Road Capital $ 20,000 $ 120,720 2 1 59 Non -Departmental General Non -Departmental Plan Review Capital $ 25,000 $ 145,720 7 1 42 Police General Patrol Local S.T.E.P. Capital $ 50,000 $ 195,720 5 1 58 Non -Departmental General Non -Departmental Sidewalks Capital $ 56,000 $ 251,720 6 1 39 Police General Administration Police Radios Lease Purchase Payment Capital $ 73,000 $ 324,720 2 1 1 Information Services General Information Services Hardware/Software Replacement Capital $ 122,430 $ 447,150 1 1 57 Non -Departmental General Non -Departmental Election Expense Capital $ 130,000 $ 577,150 5 1 32 Fleet & Facilities General Facility Maintenance HVAC-Theft Monitoring System Capital $ 9,100 $ 586,250 6 2 31 Fleet & Facilities General Facility Maintenance Waste Oil Shop Heaters Capital $ 19,500 $ 605,750 5 2 45 Police General Service Automated License Plate Reader Capital $ 35,590 $ 641,340 8 2 44 Police General Administration Mobile Observation Trailer Capital $ 88,854 $ 730,194 7 2 34 Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker (Split GF/SC) Supplemental $ 30,000 $ 30,000 1 2 10 TSGC Golf Course GC Maintenance 50" Fans (2) Capital $ 12,600 $ 12,600 2 1 13 TSGC Golf Course Non Departmental Misc. Golf/Facility Improvements Capital $ 150,000 $ 162,600 5 1 11 TSGC Golf Course Pro Shop Rental Clubs Capital $ 6,000 $ 168,600 3 2 12 TSGC Golf Course Cart/Driving Range Driving Range Mats Capital $ 6,900 $ 175,500 4 2 9 TSGC Golf Course Conference Centre Chairs for Conference Centre Capital $ 7,000 $ 182,500 1 2 33 Fleet & Facilities Golf Course Facility Maintenance Audio Visual System Additions at TX Star Capital $ 21,000 $ 203,500 7 2 53 Non -Departmental Hotel/Motel Non -Departmental Historical Preservation Capital $ 10,000 $ 10,000 1 1 18 PACS Rec Spec Programs/Special Part -Time Fitness Center Drop Off Service Capital $ 10,608 $ 10,608 2 1 r Capital Request- 2011 By Fund Department Fund Division Program Description Program Program Totals Dept. CMO 17 PACS Rec Spec Programs/Special Arbor Daze Sponsorship Capital $ 60,000 $ 70,608 1 1 29 Fleet & Facilities Risk/WC Facility Maintenance Fuller House -Roof Replacement Capital $ 10,500 $ 10,500 3 1 * Risk/WC Risk/WC Risk/WC Claims Reserve Capital $ 175,000 $ 185,500 1 1 52 Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 $ 50,000 1 1 36 Fleet & Facilities Service Center Service Center Smithy Granite Combo Lathe Capital $ 5,000 $ 5,000 2 2 4 Information Services W&WW Information Services Citizen Relationship Management System (CRM) Capital $ 13,000 $ 13,000 2 1 39 Police W&WW Administration Police Radios Lease Purchase Payment Capital $ 25,000 $ 38,000 2 1 61 Non -Departmental W&WW Non -Departmental Misc. Wastewater Rehab Capital $ 25,000 $ 63,000 9 1 37 Fleet & Facilities W&WW Equip Replacement Street Sanding Unit-HD/LD Capacity Capital $ 27,600 $ 90,600 1 1 25 Fire W&WW Fire Marshall Hydra Storz Adaptors Capital $ 30,000 $ 120,600 5 1 62 Non -Departmental W&WW Non -Departmental Well Repairs Capital $ 75,000 $ 195,600 10 1 60 Non -Departmental W&WW Non -Departmental Misc. Water Rehab. Capital $ 100,000 $ 295,600 8 1 35 Fleet & Facilities W&WW Service Center Fuel Contingency (gasoline/diesel) Capital $ 100,000 $ 395,600 1 1 3 Information Services W&WW Information Services Hardware/Software Replacement Capital $ 122,430 $ 518,030 1 1 * Non -Departmental Car Rental Non -Departmental ADA Facility Improvements Capital $ 50,000 $ 50,000 1 54 Non -Departmental Car Rental Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 125,000 2 1 55 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 100,000 $ 225,000 3 1 * Non -Departmental Car Rental Non -Departmental ADA Infrastructure Improvements Capital $ 250,000 $ 475,000 1 n 56 Non -Departmental Car Rental Non -Departmental Street Overlay Capital $ 300,000 $ 775,000 4 1 ^' * Non -Departmental Car Rental Non -Departmental Design -Indoor Aquatic Facility Capital $ 317,500 $ 1,092,500 1 * Non -Departmental Car Rental Non -Departmental Design -Outdoor Aquatic Facility Capital $ 469,000 $ 1,561,500 1 * Non -Departmental Car Rental Non -Departmental Transfer to Car Rental CIP Capital $ 4,000,000 $ 5,561,500 1 Included In Baseline 22 Fire General EMS/Suppression EMS Supplies Capital $ 12,000 $ 12,000 2 1 20 PACS General Senior Center Part -Time Building Attendants - Senior Center Capital $ 80,000 $ 92,000 1 1 cn w Capital and Supplemental Request - 2012 By Department Department Fund Division Program Description Program Program Totals Dept. CMO 1 Information Services General Information Services Hardware/Software Replacement Capital $ 129,930 $ 129,930 1 1 2 Information Services Court technology Information Services Court Technology Capital $ 163,970 $ 293,900 2 1 3 Information Services W&WW Information Services Hardware/Software Replacement Capital $ 129,930 $ 129,930 1 1 4 Information Services W&WW Information Services Citizen Relationship Management System (CRM) Capital $ 13,000 $ 142,930 2 1 5 Library EDC Library Copier Purchase Capital $ 16,330 $ 16,330 1 1 6 Library EDC Library Part -Time Security Officer Capital $ 24,000 $ 24,000 1 1 7 Library EDC Library Misc. Library Furniture Capital $ 6,506 $ 30,506 2 2 8 Library EDC Library Lone Star Library Grant Replacement Capital $ 15,580 $ 46,086 3 2 9 TSGC Golf Course Conference Centre Chairs for Conference Centre Capital $ 7,000 $ 7,000 1 2 10 TSGC Golf Course GC Maintenance 50" Fans (2) Capital $ 12,600 $ 19,600 2 1 11 TSGC Golf Course Pro Shop Rental Clubs Capital $ 6,000 $ 25,600 3 2 12 TSGC Golf Course Cart/Driving Range Driving Range Mats Capital $ 6,900 $ 32,500 4 2 13 TSGC Golf Course Non Departmental Misc. Golf/Facility Improvements Capital $ 150,000 $ 182,500 5 1 14 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 $ 75,000 1 1 15 PACS EDC Parks Solar Lights- Dog Park Capital $ 22,500 $ 97,500 2 1 16 PACS EDC Parks Turf aerator Capital $ 22,000 $ 119,500 3 2 17 PACS Rec Spec Programs/Special Arbor Daze Sponsorship Capital $ 60,000 $ 60,000 1 1 18 PACS Rec Spec Programs/Special Part -Time Fitness Center Drop Off Service Capital $ 10,608 $ 70,608 2 1 19 PACS EDC Programs/Special Street Pole Marketing Banners Capital $ 15,000 $ 85,608 3 1 20 PACS General Senior Center Part -Time Building Attendants - Senior Center Capital $ 80,000 $ 80,000 1 1 21 Fire General EMS/Suppression AED Units Capital $ 12,000 $ 12,000 1 1 22 Fire General EMS/Suppression EMS Supplies Capital $ 12,000 $ 24,000 2 1 23 Fire General Fire Marshall IFSTA Manuals Capital $ 13,400 $ 37,400 3 1 24 Fire General EMS/Suppression Portable Light Generators Capital $ 5,500 $ 42,900 4 1 25 Fire W&WW Fire Marshall Hydra Storz Adaptors Capital $ 30,000 $ 72,900 5 1 26 Fire General EMS/Suppression Power Hose Roller Capital $ 5,600 $ 78,500 6 1 27 Fleet & Facilities General Facility Maintenance Part -Time Building Attendant/Custodian Capital $ 20,000 $ 20,000 1 1 28 Fleet & Facilities General Facility Maintenance City Hall Campus -Fixtures -Spine Road Capital $ 20,000 $ 40,000 2 1 29 Fleet & Facilities Risk/WC Facility Maintenance Fuller House -Roof Replacement Capital $ 10,500 $ 50,500 3 1 30 Fleet & Facilities EDC Facility Maintenance Replacement of Library HVAC Control System Capital $ 29,500 $ 80,000 4 1 31 Fleet & Facilities General Facility Maintenance Waste Oil Shop Heaters Capital $ 19,500 $ 99,500 5 2 32 Fleet & Facilities General Facility Maintenance HVAC-Theft Monitoring System Capital $ 9,100 $ 108,600 6 2 33 Fleet & Facilities Golf Course Facility Maintenance Audio Visual System Additions at TX Star Capital $ 21,000 $ 129,600 7 2 I Capital and Supplemental Request - 2012 By Department Department Fund Division Program Description 34 Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker (Split GF/SC) 35 Fleet & Facilities Service Center Service Center Fuel Contingency (gasoline/diesel) 36 Fleet & Facilities Service Center Service Center Smithy Granite Combo Lathe 37 Fleet & Facilities W&WW Equipment Rplcmnt Street Sanding Unit-HD/LD Capacity 38 Police General Administration TCLEOSE Training (Police & Fire) 39 Police General/W&WW Administration Police Radios Lease Purchase Payment 40 Police General Patrol Copier Purchase 41 Police General Administration Advanced Training 42 Police General Patrol Local S.T.E.P. 43 Police General Administration LEXIPOL 44 Police General Administration Mobile Observation Trailer 45 Police General Service Automated License Plate Reader 46 Police CCPD Administration Part -Time Public Safety Officer 47 Police CCPD Service Digital Imaging Software update 48 Police CCPD Administration Front Desk Help -Additional Hours 49 Police CCPD Patrol Police Equipment 50 Police CCPD Patrol Stalker Radar Units 51 Police CCPD Detention Floor Cleaning Machine 52 Insurance Insurance Insurance Employee Health Clinic Interior Finish Out 53 Non -Departmental Hotel/Motel Non -Departmental Historical Preservation 54 Non -Departmental Car Rental Non -Departmental City's Match for Tarrant County Home Program/CPR 55 Non -Departmental Car Rental Non -Departmental Special Legal Fund 56 Non -Departmental Car Rental Non -Departmental Street Overlay 57 Non -Departmental General Non -Departmental Election Expense 58 Non -Departmental General Non -Departmental Sidewalks 59 Non -Departmental General Non -Departmental Plan Review 60 Non -Departmental W&WW Non -Departmental Misc. Water Rehab. 61 Non -Departmental W&WW Non -Departmental Misc. Wastewater Rehab 62 Non -Departmental W&WW Non -Departmental Well Repairs * Non -Departmental Car Rental Non -Departmental ADA Facility Improvements * Non -Departmental Car Rental Non -Departmental ADA Infrastructure Improvements * Non -Departmental Car Rental Non -Departmental Design -Indoor Aquatic Facility * Non -Departmental Car Rental Non -Departmental Design -Outdoor Aquatic Facility * Non -Departmental Car Rental Non -Departmental Transfer to Car Rental CIP * Risk/WC Risk/WC Rosk/WC Claims Reserve Program Program Totals Supplemental $ 30,000 $ 30,000 Capital $ 100,000 $ 100,000 Capital $ 5,000 $ 105,000 Capital $ 27,600 $ 27,600 Capital $ 11,000 $ 11,000 Capital $ 98,000 $ 109,000 Capital $ 7,500 $ 116,500 Capital $ 14,920 $ 131,420 Capital $ 50,000 $ 181,420 Capital $ 10,800 $ 192,220 Capital $ 88,854 $ 281,074 Capital $ 35,590 $ 316,664 Capital $ 50,000 $ 50,000 Capital $ 11,500 $ 61,500 Capital $ 11,320 $ 72,820 Capital $ 11,425 $ 84,245 Capital $ 5,000 $ 89,245 Capital $ 4,200 $ 93,445 Capital $ 50,000 $ 50,000 Capital $ 10,000 $ 10,000 Capital $ 75,000 $ 75,000 Capital $ 100,000 $ 175,000 Capital $ 300,000 $ 475,000 Capital $ 130,000 $ 605,000 Capital $ 56,000 $ 661,000 Capital $ 25,000 $ 686,000 Capital $ 100,000 $ 100,000 Capital $ 25,000 $ 125,000 Capital $ 75,000 $ 200,000 Capital $ 50,000 $ 50,000 Capital $ 250,000 $ 300,000 Capital $ 317,500 $ 617,500 Capital $ 469,000 $ 1,086,500 Capital $ 4,000,000 $ 5,086,500 Capital $ 175,000 $ 175,000 Dept. CMO 1 2 1 1 2 2 1 1 2 1 3 1 4 1 5 1 6 1 7 2 8 2 1 1 2 1 3 1 4 1 5 1 6 1 1 1 1 1 2 1 3 1 4 1 5 1 6 1 7 1 8 1 9 1 10 1 1 MULTI -YEAR STREET OVERLAY PLAN (CITY) April 2011 Street overlay construction includes material and labor for sub grade 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. These projects will include ADA accessibility improvements, as necessary. 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 2011-12 Alexander — Dunaway to Dickey Martin Lane — Dunaway to Dickey John Vernon — Dunaway to Slaughter 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. FY 2014-15 Wooddale — North Main Street to Woodhollow Wildbriar — North Main Street to Woodhollow Pleasant Trail — Wildbriar to Wooddale Woodhollow — Wildbriar to Wooddale Tanglecrest Court Tangleridge Court Trail Lake Drive — Lakewood Blvd. to Bent Tree Bent Tree — Trail Lake Drive to Lakewood Blvd. Eden Trail — Trail Lake Drive to Bent Tree Overlake Court FY 2015-16 Rosemary — Almond to Sage Sandlewood — Rosemary to Almond Sage — Almond to Fuller -Wiser Almond — Cinnamon to Dead End Lemon — Almond to Nutmeg Nutmeg — North Main to 205 Nutmeg F17 MULTI -YEAR STREET OVERLAY PLAN (COUNTY) April 2011 The City of Euless partners with Tarrant County each year to overlay arterial and collector roadways. Tarrant County provides labor and equipment while the City of Euless provides traffic control and asphalt materials. These projects will include ADA accessibility improvements, as necessary. 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 2011-12 Aransas Drive — Midway Drive to Harwood Road Trojan Trail — F. M. 157 to Ector Drive Slaughter Drive — Dunaway Drive to John Vernon FY 2012-13 Trailwood Drive — N. Main Street to Summit Ridge Drive (west end) Summit Ridge Drive — Lakewood Boulevard to Trailwood Drive Westpark Way — S. Pipeline to S. H. 10 FY 2013-14 Monterey Blvd. — Sotogrande Blvd to W. Pipeline Road Sotogrande Blvd. - El Camino Real to Monterey Blvd. El Camino Real — W. Pipeline Road to South City Limits FY 2014-15 Baze Road — Mid -Cities Blvd. to Priest Lane Kynette Drive — Evans Drive to Wilshire Drive Signet Drive — Eastcliff Drive to Yorkshire Drive FY 2015-16 Ector Drive — S. H. 10 to S. H. 183 Raider Drive — S. H. 10 to W. Pipeline Road Texas Star Parkway — S. H. 10 to S. Pipeline Road 5-6 L.. MULTI -YEAR SIDEWALK PLAN April 2011 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. These projects will include ADA accessibility improvements, as necessary. FY 2011-12 Collins Drive: East side from Denton Drive north to Dallas Drive Bell Drive: South side from Milam Drive to Denton Drive FY 2012-13 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 2013-14 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 2014-15 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 Harwood Road — North side from the QT driveway east to existing sidewalk FY 2015-16 East Huitt — South side from Dickey to Huntington East Huitt — South side from Huntington east to existing sidewalk Glenn Drive — South side from Industrial Boulevard east to existing sidewalk Trojan Trail — North side from 600 feet east of Industrial Boulevard to 1150 feet east of Industrial Boulevard 5-7 OR MULTI -YEAR STREET LIGHT PLAN April 2011 The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations and galvanized steel poles with cobra head high pressure sodium light fixtures. Where it is possible, the existing power poles will be utilized to install the cobra head high pressure sodium light fixtures. New and/or additional street lights on residential streets are not addressed or included in this plan. FY 2011-12 Trailwood Drive — North Main Street to Shenandoah East Huitt — south Main Street to Huntington FY 2012-13 Trailwood Drive — Shenandoah to Summit Ridge Driftwood — West Pipeline Road to Linkwood 111.' FY 2013-14 Aransas — Harwood to Ash Marlene — Westpark Way to S. H. 10 FY 2014-15 N. Main — Mid -Cities to Glade Fuller -Wiser - Harwood to Ash FY 2n15-16 Baze — Mid -Cities to Priest Signet —Wilshire to F. M. 157 5-8 MULTI -YEAR TRAFFIC SIGNAL PLAN April 2011 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 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 FY 2014-15 Westpark Way at West Pipeline Road - Add illuminated street name signs Westpark Way at Silver Creek - Add illuminated street name signs Westpark Way at Tibbets Drive - Add illuminated street name signs Glade Road at Gateway Boulevard - Add illuminated street name signs Harwood Road at S. H. 360 - Add illuminated street name signs Misc. Traffic signal controller upgrades FY 2015-16 West Pipeline Road at Hospital Parkway - Add illuminated street name signs West Pipeline Road at Central Drive - Add illuminated street name signs West Pipeline Road at Raider Drive - Add illuminated street name signs West Pipeline Road at El Camino Real - Add illuminated street name signs West Pipeline Road at Driftwood - Add illuminated street name signs Misc. traffic signal controller upgrades 5-9 \-1 MEMO TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 18, 2010 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2010 $2,167,665 REVENUE: (1) Depreciation @ 55% $686,741 (2) Salvage Sales (estimated) $25,000 (3) Interest $6,000 Total Revenues: $717,741 TOTAL FUNDS AVAILABLE $2,885,406 EXPENSES: (1) Replacement Vehicles $301,150 (2) Alternative Fuel Conversion $12,000 Total Expenses: $313,150 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2011 $2,572,256 ESTIMATED REVENUE (1) Depreciation @ 55% $694,855 (2) Salvage Sales (estimated) $25,000 (3) Interest $3,000 Total Revenues: $722,855 ESTIMATED TOTAL FUNDS AVAILABLE: $3,295,111 ESTIMATED EXPENSES: (1) Replacement Vehicles $527,040 (2) Alternative Fuel Conversion $12,000 Total Expenses: $539,040 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2012 $2,756,071 5-10 L 11 City of Euless :Fleet Transfed jEgu::d:g:et Year 2011 - 2012 Department Name Account Code 11 Administration 101-1011-513 9601 Police / Code Enforcement 101-3025-521 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 / Edu Prev / Marshall 101-4023-522 9601 Fire / EMS / Suppression 101-4041-522 9601 Facility Maintenance 101-5037-519 9601 Planning 101-6032-540 9601 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Streets 101-8033-531 9601 Total General Fund Annual Amount @ 559/. @ 64% 1 @ 75% @ 100% $1,139 $1,325 $1,553 $2,070 $6,192 $7,205 $8,444 $11,258 $2,224 $2,588 $3,033 $4,044 $93,518 $108,820 $127,524 $170,032 $14,625 $17,018 $19,943 $26,590 $11,547 $13,436 $15,746 $20,994 $1,513 $1,761 $2,063 $2,751 $7,314 $8,511 $9,974 $13,299 $215,153 $250,360 $293,390 $391,187 $11,611 $13,511 $15,833 $21,111 $10,174 $11,839 $13,874 $18,498 $9,391 $10,928 $12,806 $17,075 $51,758 $60,227 $70,579 $94,105 $75,199 $87,504 $102,544 $136,725 $511,356 $595,033 $697,304 $929,739 City Engineer 501-8066-531 9601 $2,839 $3,304 $3,872 $5,162 Water Production 501-8071-531 9601 $14,442 $16,806 $19,694 $26,259 Water Distribution 501-8072-531 9601 $2,226 $2,591 $3,036 $4,048 Sewer & Treatment 501-8073-531 9601 $27,094 $31,527 $36,946 $49,261 Total Water & Wastewater $46,602 $54,227 $63,548 $84,730 EDC Parks 210-1052-550 9601 $2,560 $2,979 $3,491 $4,654 Fleet Services 504-5090-519 9601 $4,987 $5,803 $6,800 $9,067 Draina a Utility 510-8029-531 960L__Jl JE $1,542 $1,795 $2,103 $2,804 Texas Star Sports Complex 530-7050-550 9601 J1 =1,360 $1,582 $1,854 $2,472 Texas Star Golf Course 540-7060-550 9601 $126,448 $147,139 $172,429 $229,905 11 City Total: 11 $694,854 $808,557 $947,528 $1,263,371 5-11 CITY OF EULESS: PROPOSED FLEET REPLACEMENTS FY2012 -- CURRENT -- REPLACEMENT UNIT # YEAR VEHICLE TYPE DEPT. VEHICLE/ EQUIPMENT NOTES COST 566 1997 KUBOTA TRACK EXCAVATOR PW - SEWER REPLACE WITH VACUUM UNIT $ 73,500 557 1997 KAWASAKI MULE PARKS $ 9,500 556 1997 KAWASAKI MULE PARKS $ 9,500 700 2000 TORO MOWER PARKS $ 17,500 701 2002 KAWASAKI MULE PARKS $ 9,500 763 2006 GRASSHOPPER MOWER PARKS FRONT DECK MOWER $ 18,000 766 2006 GRASSHOPPER MOWER PARKS FRONT DECK MOWER $ 18,000 623X / 787 2000 FORD C&C / FRASER MICU UNIT FIRE - EMS 1999 MICU BOX / 2006 F350 CHASSIS $ 92,500 560 1997 FORD RANGER PICKUP PD - CODE FULL SIZE - SHORT BED 1/2T PU V6 $ 18,500 577 1998 FORD 4DR SEDAN PD - CID MID -SIZE SEDAN $ 23,500 N/N POLICE PATROL UNIT PD - PATROL SPECIAL SERVICE UNIT $ 26,000 N/N POLICE PATROL UNIT PD - PATROL SPECIAL SERVICE UNIT $ 26,000 N/N POLICE PATROL UNIT PD - PATROL SPECIAL SERVICE UNIT $ 26,000 N/N POLICE PATROL UNIT PD - PATROL SPECIAL SERVICE UNIT $ 26,000 PATROL VEHICLE EQUIPMENT PD - PATROL REPLACEMENT OF VEHICLE EQUIPMENT $ 5,000 PATROL VEHICLE EQUIPMENT PD - PATROL REPLACEMENT OF VEHICLE EQUIPMENT $ 5,000 PATROL VEHICLE EQUIPMENT PD - PATROL REPLACEMENT OF VEHICLE EQUIPMENT $ 5,000 PATROL VEHICLE EQUIPMENT PD - PATROL REPLACEMENT OF VEHICLE EQUIPMENT $ 5,000 187 2001 TORO FLEX 21 GREENS MOWER TX STAR $ 10,908 190 2001 TORO FLEX 21 GREENS MOWER TX STAR $ 10,908 831 2006 TORO FLEX 21 GREENS MOWER TX STAR $ 10,908 832 2006 TORO FLEX 21 GREENS MOWER TX STAR $ 10,908 833 2006 TORO FLEX 21 GREENS MOWER TX STAR $ 10,908 900 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 901 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 902 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 903 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 904 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 905 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 906 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 907 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 908 2006 EZ-GO WORKHORSE UTILITY CART TX STAR $ 6,500 11 TOTAL REPLACEMENT DOLLARS: $ 527,04011 5-12 Debt 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 m ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS $7, 000, 000 ■ GOLF/SO FT BAL L ❑SALES TAX 1/2 CENT $6,000,000 o TAXAB LE $5,000,000 ■ WATERMASTEWATER ■GENERAL $4,000,000 $3, 000, 000 $2,000,000 $1,000,000 $0 2012 2014 2016 2018 2020 2022 2024 2026 2028 2030 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS SALES TAX YEAR • • • .REQUIREMENTS 2012 $3,447,832 $848,656 $427,972 $714,773 $933,498 $6,372,730 2013 $3,648,733 $847,475 $427,194 $709,658 $932,490 $6,565,550 2014 $3,610,995 $849,406 $435,927 $712,915 $938,998 $6,548,241 2015 $3,610,976 $845,069 $433,723 $709,365 $938,162 $6,537,295 2016 $3,617,378 $849,666 $430,955 $708,805 $200,132 $5,806,935 2017 $3,210,680 $680,906 $436,838 $711,555 $77,954 $5,117,933 2018 $3,217,985 $683,650 $437,624 $705,900 $70,238 $5,115,397 2019 $2,753,406 $680,150 $437,732 $708,390 $72,716 $4,652,394 2020 $2,771,313 $680,644 $441,782 $708,863 $0 $4,602,601 2021 $1,729,169 $684,916 $170,000 $712,495 $0 $3,296,579 2022 $832,000 $682,925 $168,000 $710,020 $0 $2,392,945 2023 $833,144 $679,416 $170,750 $706,020 $0 $2,389,329 2024 $828,019 $679,225 $168,000 $708,740 $0 $2,383,984 2025 $236,444 $682,450 $0 $715,140 $0 $1,634,034 2026 $239,044 $679,438 $0 $0 $0 $918,481 2027 $241,244 $685,075 $0 $0 $0 $926,319 2028 $237,788 $0 $0 $0 $0 $237,788 2029 $239,125 $0 $0 $0 $0 $239,125 2030 $239,775 $0 $0 $0 $0 $239,775 TOTAL $35,545,047 $11,739,066 $4,586,497 $9,942,638 $4,164,188 $65,977,435 6-1 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 General Obligation & C.O. Bonds Composition of Debt Service 2012 2014 2016 2018 2020 2022 2024 2026 2028 2030 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2012 $1,157,832 $2,290,000 $3,447,832 2013 $1,063,733 $2,585,000 $3,648,733 2014 $965,995 $2,645,000 $3,610,995 2015 $860,976 $2,750,000 $3,610,976 2016 $742,378 $2,875,000 $3,617,378 2017 $625,680 $2,585,000 $3,210,680 2018 $507,985 $2,710,000 $3,217,985 2019 $398,406 $2,355,000 $2,753,406 2020 $296,313 $2,475,000 $2,771,313 2021 $209,169 $1,520,000 $1,729,169 2022 $142, 000 $690, 000 $832, 000 2023 $108,144 $725,000 $833,144 2024 $73,019 $755,000 $828,019 2025 $51,444 $185,000 $236,444 2026 $44,044 $195,000 $239,044 2027 $36,244 $205,000 $241,244 2028 $27,788 $210,000 $237,788 2029 $19,125 $220,000 $239,125 2030 $9,775 $230,000 $239,775 TOTAL $7,340,047 $281205,000 $35,545,047 Excludes FY2012 Proposed Debt Issuance 6-2 V 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- ,20210 5.125% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: AUGUST 1, 2011 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2012 4.625% $9,250 $9,250 $300,000 $318,500 2013 4.625% $2,313 $2,313 $100,000 $104,625 TOTAL $11,563 $11,563 $400,000 $423,125 Proceeds from the sale of the Bonds were 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 L.1 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 2012 4.625% $6,244 $6,244 $270,000 $282,488 TOTAL $6,244 $6,244 $270,000 $282,488 Proceeds from the sale of the certificates were 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 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 DATED: JANUARY 15, 2003 ORIGINAL AMOUNT: $5,490,000 INTEREST RATES: BOND YEAR 2004-2009 @ 3.000%, 2010 @ 3.150%, 2011 @ 3.500%, 2012 @ 3.600%, 2013 @ 3.650%, 2014 @ 3.800%, 2015-2016 @ 4.000% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $113,883 $77,601 $1,900,000 $2,091,484 Proceeds from the sale of the Bonds were 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 `.. 1 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 2012 4.000% $81 218 $77,518 $185 000 $343 735 2013 4.100% $77,518 $73,520 $195,000 $346 038 2014 4.250% $73,520 $69,164 $205,000 $347,684 2015 4.400% $69,164 $64,544 $210,000 $343,708 2016 5.250% $64,544 $58,638 $225,000 $348,181 2017 5.250% $58,638 $52,469 $235,000 $346,106 2018 5.250% $52,469 $46,038 $245,000 $343,506 2019 5.250% $46,038 $39,213 $260,000 $345,250 2020 5.250% $39,213 $31,994 $275,000 $346,206 2021 5.250% $31 994 $24,381 $290,000 $346 375 2022 5.250% $24,381 $16,375 $305,000 $345,756 2023 5.000% $16,375 $8,375 $320,000 $344,750 2024 5.000% $8,375 $0 $335,000 $343,375 TOTAL $643,444 $562,226 $3,285,000 $4,490,670 Proceeds from the sale of the Certificates were 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. 6-6 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION SERIES, 2004A DATED: June 15, 2004 ORIGINAL AMOUNT: $3,200,000 INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%, 2016 @ 4.500%, 2017 @ 4.600%, 2018 @ 4.650%, 2019- 2024 A 5.000% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 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 $446,265 $389,838 $2,395,000 $3,231,103 Proceeds from the sale of the Bonds were used for (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 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% 3.00%, 2010-2011 @ 3.50%, 2012 @ 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 2012 3.750% $240,894 $221,675 $1,025,000 $1,487,569 2013 4.000% $221,675 $200,375 $1,065,000 $1,487,050 2014 5.000% $200,375 $172,500 $1,115,000 $1,487,875 2015 5.000% $172,500 $143,250 $1,170,000 $1,485,750 2016 5.000% $143,250 $112,250 $1,240,000 $1,495,500 2017 5.000% $112,250 $79,500 $1,310,000 $1,501,750 2018 5.000% $79,500 $45,000 $1,380,000 $1,504,500 2019 4.500% $45,000 $23,063 $975,000 $1,043,063 2020 4.500% $23,063 $0 $1,025,000 $1,048,063 TOTAL $1,238,606 $997,613 $10,305,000 $12,541,119 Proceeds from the sale of the Bonds were 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. 6-8 IM CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2006 DATED: JANUARY 30, 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 2012 3.930% $786 $393 $20,000 $21,179 2013 3.930% $393 $0 $20,000 $20,393 TOTAL $1,179 $393 $40,000 $41,572 Proceeds from the sale of the Bonds were 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. * REFUNDED YEARS 2014-2021 WITH SERIES 2011 REFUNDING ISSUE. 6-9 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 INTEREST RATES: BOND YEAR 2013-2015 @ 2.000%, 2015-2017 @ 3.000%, 2017-2020 @ 3.500%, 2020-2021 @ 4.000% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2012 2.000% $106,525 $106,525 $0 $213,050 2013 2.000% $106,525 $106,525 $570,000 $783,050 2014 2.000% $100,825 $100,825 $665,000 $866,650 2015 3.000% $94,175 $94,175 $690,000 $878,350 2016 3.000% $83,825 $83,825 $700,000 $867,650 2017 3.500% $73 325 $73,325 $730,000 $876 650 2018 3.500% $60,550 $60,550 $760,000 $881100 2019 3.500% $47,250 $47,250 $780,000 $874,500 2020 4.000% $33,600 $33,600 $820,000 $887,200 2021 4.000% $17,200 $17,200 $860,000 $894,400 TOTAL $723,800 $723,800 $6,575,000 $8,022,600 Proceeds from the sale of the Bonds were used to (i) 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 an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-10 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 ASH LANE ,o 6,-";z- DATED: January 15, 2011 ORIGINALAMOUNT: $180,130 INTEREST RATES: BOND YEAR 2011-2019 @ 3.000%, 2019-2027 @ 4.000%, 2027-2029 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2012 3.000% $3,402 $3,402 $0 $6,804 2013 3.000% $3,402 $3,402 $5,130 $11,934 2014 3.000% $3,325 $3,325 $5,000 $11,650 2015 3.000% $3,250 $3,250 $10,000 $16,500 2016 3.000% $3,100 $3,100 $10,000 $16,200 2017 3.000% $2,950 $2,950 $10,000 $15,900 2018 3.000% $2,800 $2,800 $10,000 $15,600 2019 4.000% $2,650 $2,650 $10,000 $15,300 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $40,679 $40,679 $180,130 $261,488 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, 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. 6-11 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 GLADE PARKS DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2019 @3.000%, 2019-2027 @ 4.000%, 2027-2029@ 4.125%, 2029-2030 @4.250% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 2012 3.000% $54,095 $54,095 $0 $108 190 2013 3.000% $54,095 $54,095 $119,870 $228,060 2014 3.000% $52,297 $52,297 $125,000 $229,594 2015 3.000% $50,422 $50,422 $120,000 $220,844 2016 3.000% $48,622 $48,622 $125,000 $222,244 2017 3.000% $46,747 $46,747 $130,000 $223,494 2018 3.000% $44,797 $44,797 $135,000 $224,594 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30 972 $165 000 $226 944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24 272 $175,000 $223 544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $652,265 $652,265 $2,854,870 $4,159,400 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, 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. 6-12 Taxable G.O.'s (Self Supporting) Composition of Debt Service $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 ❑ Principal ■ Interest 2012 2014 2016 Fiscal 2018 Year 2020 2022 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2012 $249,773 $465,000 $714,773 2013 $244,658 $465,000 $709,658 2014 $237,915 $475,000 $712,915 2015 $229,365 $480,000 $709,365 2016 $218,805 $490,000 $708,805 2017 $206,555 $505,000 $711,555 2018 $190,900 $515,000 $705,900 2019 $173,390 $535,000 $708,390 2020 $153,863 $555,000 $708,863 2021 $132,495 $580,000 $712,495 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58,740 $650,000 $708,740 2025 $30,140 $685,000 $715,140 TOTAL $2,322,638 $7,620,000 $9,942,638 6-13 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: SEPTEMBER 16, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: 2011 - 2024, RATES VARY FROM .680% TO 4.400% PAYING AGENT: US BANK OPTION DATE: August 1, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 2012 1.100% $124,886 $124,886 $465,000 $714,773 2013 1.450% $122,329 $122,329 $465,000 $709,658 2014 1.800% $118,958 $118,958 $475,000 $712,915 2015 2.200% $114,683 $114,683 $480,000 $709,365 2016 2.500% $109,403 $109,403 $490,000 $708,805 2017 3.100% $103,278 $103,278 $505,000 $711,555 2018 3.400% $95,450 $95,450 $515,000 $705,900 2019 3.650% $86,695 $86,695 $535,000 $708,390 2020 3.850% $76,931 $76,931 $555,000 $708,863 2021 3.875% $66,248 $66,248 $580,000 $712,495 2022 4.000% $55,010 $55,010 $600,000 $710,020 2023 4.400% $43,010 $43,010 $620,000 $706,020 2024 4.400% $29,370 $29,370 $650,000 $708,740 2025 4.400% $15,070 $15,070 $685,000 1 $715,140 TOTAL $1,161,319 $1,161,319 $7,620,000 1 $9,942,638 Proceeds from the sale of the Certificates were 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. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self-supporting debt. 6-14 Golf/Softball G.O. Refunding Bonds Composition of Debt Service $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2012 Ej PRINCIPAL ®INTEREST 2014 2016 2018 2020 2022 2024 2026 Fiscal Year SUMMARY DEBT SERVICE REQUIREMENTS OF GOLF / SOFTBALL G.O. REFUNDING BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $3,064,066 $8,675,000 $11,739,066 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. 6-15 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 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 $1,577,856 $1,417,575 $7,915,000 t $10,910,431 Proceeds from the sale of the Bonds were 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 $681,902 6-16 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 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 $40,753 $27,881 $760,000 $828,634 Proceeds from the sale of the Bonds were 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 $165,727 6-17 Water & Wastewater Revenue Bonds Composition of Debt Service $500,000 $400,000 $300,000 $200,000 $100,000 $0 2012 2014 2016 2018 2020 Fiscal Year ❑ PRINCIPAL ®INTEREST ML 2022 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 r--TOTAL $1,006,497 $3,580,000 $4,586,497 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $352,807 6-18 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 2012 4.000% $37,880 $37,880 $90,000 $165,760 2013 4.100% $36 080 $36,080 $95,000 $167,160 2014 4.250% $34,133 $34,133 $100,000 $168,265 2015 4.400% $32,008 $32,008 $105,000 $169,015 2016 5.250% $29,698 $29,698 $110,000 $169,395 2017 4.600% $26,810 $26,810 $115,000 $168,620 2018 4.650% $24,165 $24,165 $120,000 $168,330 2019 5.000% $21,375 $21,375 $125,000 $167,750 2020 5.000% $18,250 $18,250 $130,000 $166,500 2021 5.000% $15,000 $15,000 $140,000 $170,000 2022 5.000% $11,500 $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 $298,773 1 $298,773 1 $1,590,000 1 $2,187,545 Proceeds from the sale of the Bonds were 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. 6-19 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2006 DATED: JANUARY 30, 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 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 1 $275,282 TOTAL $2041476 $204,476 $1,990,000 1 $2,398,952 Proceeds from the sale of the Bonds were 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. 6-20 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Sales Tax Revenue Bond Composition of Debt Service ❑ PRINCIPAL ®INTEREST 2012 2013 2014 2015 2016 2017 2018 2019 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 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 $449,188 $3,715,000 $4,164,188 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $938,998 $320,322 6-21 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2002 DATED: JUNE 14, 2002 ORIGINAL AMOUNT: $6,430,000 INTEREST RATES: BOND YEARS 2003-05 @ 3.00%, 2006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.75%, 2009-12 @ 4.00%, 2013 @ 4.20%, 2014 @ 4.30%, 2015 @ 4.40% PAYING AGENT: U. S. BANK, ST PAUL, MN OPTION DATE: SEPTEMBER 15, 2012 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2012 4.00% $56,185 $56,185 $620,000 $732,370 2013 4.20% $43,785 $43,785 $645,000 $732,570 2014 4.30% $30,240 $30,240 $680,000 $740,480 2015 4.40% $15,620 $15,620 $710,000 $741,240 TOTAL $145,830 $145,830 $2,655,000 $2,946,660 Proceeds from the sale of the Bonds were used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1994, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 6-22 M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2006 DATED: JANUARY 30, 2006 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: BOND YEARS 2006-2016 @ 3.880% PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: SEPTEMBER 15, 2012 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2012 3.88% $20,564 $20,564 $160,000 $201,128 2013 3.88% $17,460 $17,460 $165,000 $199,920 2014 3.88% $14,259 $14,259 $170,000 $198,518 2015 3.88% $10,961 $10,961 $175,000 $196,922 2016 3.88% $7,566 $7,566 $185,000 $200,132 2017 3.88% $3,977 $3,977 $70,000 $77,954 2018 3.88% $2,619 $2,619 $65,000 $70,238 2019 3.88% $1,358 $1,358 $70,000 $72,716 TOTAL $78,764 $78,764 $1,060,000 $1,217,528 Proceeds from the sale of the Bonds were used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1996 and 1999, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 6-23 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 Insurance Plan Design Changes LDI Prescription Plan Summary Workers Compensation/Risk Management Report Personnel Counts L FY 09/10 FY 10111 FY 10/11 FY 10/11 FY 11/12 FY 11/12 ACTUAL AUTHORIZED BUDGETED ESTIMATED AUTHORIZED BUDGETED ICITY MANAGERS OFFICE 75 .5 a ITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 JFORMATION SERVICES 1.00 1.00 1.00 1.00 1.00 1.00 PERSONNEL 3.50 3.50 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 4.00 a) 4.00 LIBRARY 9.00 10.00 9.00 A) 9.00 10.00 9.00 i) Total City Administration 24.75 26.00 25.00 25.00 25.50 24.50 FINANCE/BUDGET 2.00 2.00 2.00 2.00 2.00 2.00 COURTS 7.00 9.00 7.00 A&B) 7.00 9.00 7.00 i) ACCOUNTING 3.00 3.75 3.00 A) 2.50 1) 3.75 3.25 i) PURCHASING 1.00 1.00 1.00 1.00 1.00 1.00 Total Finance Department 13.00 15.75 13.00 12.50 15.75 13.25 PD CODE 0.00 0.00 0.00 0.00 14.00 b) 14.00 PD ADMINISTRATION 4.00 5.00 4.00 B) 4.00 5.00 4.00 i) PD PATROL 46.00 46.50 46.50 47.50 2) 39.50 aft) 39.50 PD INVESTIGATION 15.00 15.00 15.00 15.00 15.00 15.00 PD SERVICE 23.00 25.00 24.00 B) 22.00 1&2) 24.00 a) 23.00 i) PD DETENTION 16.00 18.00 18.00 17.00 1) 18.00 18.00 Total Police Department 104.00 109.50 107.50 105.50 115.50 113.50 FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 4.00 FD ADMINISTRATION 3.00 4.00 3.00 B) 3.00 4.00 3.00 i) FD PARAMEDIC 64.00 65.00 65.00 64.00 1) 65.00 65.00 Total Fire Department 71.00 73.00 72.00 71.00 73.00 72.00 PLANNING 2.50 3.50 3.50 2.50 1) 2.50 a) 2.50 INSPECTIONS SERVICES 7.00 8.00 7.00 A) 8.00 2) 5.00 b) 4.00 i) ENVIRONMENTAL HEALTH 2.00 2.00 2.00 2.00 0.00 b) 0.00 Total Planning & Development 11.50 13.50 12.50 12.50 7.50 6.50 RECREATION 6.25 6.25 5.25 A) 5.25 8.25 C) 7.25 i) PARKS 14.00 14.00 13.00 B) 13.00 14.00 13.00 i) SENIOR CENTER 0.00 2.00 2.00 2.00 2.00 2.00 PROGRAMS & SPECIAL EVENTS 2.00 2.00 2.00 2.00 0.00 C) 0.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 1.00 Total Community Services 23.25 25.25 23.25 23.25 25.25 23.25 STREET MAINTENANCE 5.00 7.00 7.00 7.00 8.00 a) 8.00 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 0.50 1) 1.00 1.00 Total Public Works 9.00 11.00 11.00 10.50 12.00 12.00 ,F NON -DEPARTMENTAL 0.25 0.50 0.50 0.00 1) 0.50 0.50 atal Non -departmental 0.25 0.50 0.50 0.00 0.50 0.50 TOTAL GENERAL FUND 256.76 274.50 264.75 260.25 275.00 265.50 077_77=5.25 7.25 7.25 6.25 1) 7.25 7.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL EDC FUND 16.25 18.25 18.25 17.25 18.25 18.25 5.00 5.00 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 4.00 5.00 4.00 B) 2.50 1&2) 4.00 b) 3.00 i) WATER PRODUCTION 5.25 6.25 5.25 A) 5.25 6.25 5.25 i) WATER DISTRIBUTION 8.25 8.25 7.25 A) 7.25 8.25 7.25 i) SEWAGE & TREATMENT 8.00 7.00 7.00 7.00 7.00 7.00 METER READING 1.00 1.00 1.00 1.00 1.00 1.00 Total Public Works 26.50 27.50 24.50 23.00 26.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.50 11.00 11.00 10.00 1) 11.50 a) 11.00 i) Total Non -departmental 14.50 15.00 15.00 14.00 15.50 15.00 TOTAL W&S FUND 46.00 47.50 44.50 42.00 47.00 43.50 GOLF NON DEPARTMENTAL 1.00 1.25 1. A) 1.00 1.25 1.25 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.00 4.50 2.50 B) 2.00 3) 4.50 2.50 i) GOLF FOOD AND BEVERAGE 5.00 5.00 5.00 5.00 5.00 5.00 GOLF CONFERENCE CENTRE TOTAL GOLF COURSE FUND 1.00 13.00 2.50 17.25 1.50 14.00 B) 1.00 13.00 3) 2.50 17.25 1.50 i) 14.25 JUVENILE A E FUND 1.00 1.00 1.00 1.00 1.00 1.00 CRIME CONTROL FUND 14.00 16.50 16.50 15.50 1) 16.50 16.50 SERVICE CENTER FUND 5.00 6.00 5.00 A) 5.00 1) 6.00 5.00 i) DRAINAGE UTILITY FUND 5.00 7.00 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.34 0.00 A) 0.00 0.34 0.00 i) TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 A&B) 1.50 3.16 1.50 i) HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 28.00 35.50 32.50 31.50 35.50 32.50 FY2011 Budgeted Changes om FY2011 Authorized) Reduction in Force B) Vacant positions frozen -unfunded FY2011 Estimated Changes (from FY2011 Budget) 1) Currently holding Vacancy 2) Shifted positions between divisions 3) FT position filled with 2 PT positions FY2012 Authorized Changes (from FY2011 Authorized) FY2012 Budgeted Changes (from FY2012 Authorized) a) Shifted position based on funding and job function i) Reduction in Force and Frozen Positions b) Created Code Compliance Division c) Combined Divisions 7-1 M PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY10 ACTUAL FYI AUTHORIZED FYI BUDGETED FYI ACTUAL FY12 AUTHORIZED FYI FUNDED GENERAL FUND 256.75 274.50 264.75 260.25 275.00 265.50 EDC FUND 16.25 18.25 18.25 17.25 18.25 18.25 WATER & WW FUND 46.00 47.50 44.50 42.00 47.00 43.50 GOLF COURSE FUND 13.00 17.25 14.00 13.00 17.25 14.25 JUVENILE CASE FUND 1.00 1.00 1.00 1.00 1.00 1.00 CRIME CONTROL DISTRICT 14.00 16.50 16.50 15.50 16.50 16.50 SERVICE CENTER FUND 5.00 6.00 5.00 5.00 6.00 5.00 DRAINAGE UTILITY 5.00 7.00 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.34 0.00 0.00 0.34 0.00 TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 1.50 3.16 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.501 0.501 0.50 1 0.50 TOTAL 1 360.001 393.00 1 374.001 364.00 1 393.00 1 374.00 PART-TIME EMPLOYEES GENERAL FUND 52.00 51.00 45.00 45.00 51.00 45.00 EDC FUND 10.00 17.00 17.00 17.00 17.00 17.00 WATER & WW FUND 1.00 9.00 1.00 1.00 9.00 1.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 57.00 57.00 HOTEUMOTEL FUND 0.00 0.00 0.00 0.00 0.00 0.00 JUVENILE CASE FUND 0.00 0.00 0.00 0.00 0.00 0.00 CRIME CONTROL DISTRICT 0.00 0.00 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 0.00 0.00 0.00 0.00 0.00 0.00 DRAINAGE UTILITY 0.00 0.00 0.00 0.00 0.00 0.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 26.00 26.00 HEALTH INSURANCE FUND 0.00 0.00 0.00 0.00 0.00 0.00 WC/RISK MANAGEMENT FUND 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 149.00 163.00 149.00 149.00 163.00 149.00 (')In light of current economic conditions, the city has only funded 374 of the 393 authorized full-time positions, and 149 of the 163 part-time positions in the FY2011-12 proposed budget. 7-2 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-14-11 POLICE EFFECTIVE 10-06-11 H.T.E. STEP 1 2 3 4 5 6 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 510.00 1 20.00 1 N I PSO 520.00 1 21.00 1 N 113ispatcher 730.00 1 22.00 1 N IFire Fighter 740.00 1 22.01 1 N IFire Fighter/Paramedic 560.00 1 23.00 1 N lCommunications Supervisor 565.00 1 24.00 1 N I Police Officer 24.0 1 N lFire Inspector I 760.00 1 24.01 1 N I Firefighter II 770.00 1 24.02 1 N Firefighter II/Paramedic 585.00 1 25.00 1 N ISenior Police Officer 780.00 25.01 1 N IFire Fighter/Driver 790.00 25.02 1 N IFire Fighter/Driver/Paramedic 595.00 1 25.03 1 N ISenior Police Corporal 605.00 610.00 $2,969 $3,1181 $3,2731 $3,4371 $3,608 $3,788 $35,628 $37,4101 $39,2721 $41,2451 $43,298 $45,462 17.1289 17.98561 18.88081 19.82941 20.8163 21.8566 $3,395 $3,564 $3,742 $3,929 $4,127 $4,332 $40,736 $42,773 $44,905 $47,149 $49,520 $51,986 19.5846 20.5639 21.58891 22.6677 23.8075 24.9933 $4,147 $4,3531 $4,5721 $4,800 $5,042 $5,292 $49,758 $52,2411 $54,8661 $67,6031 $60,4991 $63,507 17.0406 17.89071 18.78981 19.72711 20.71891 21.7490 $4,298 $4,505 $4,753 $4,981 $5,281 $5,531 $51,579 $54,061 $57,0371 $59,774 $63,370 $66,378 17.6640 18.5142 19.53311 20.4704 21.7020 22.7321 $3,910 $4,1071 $4,3111 $4,5271 $4,754 $4,991 $46,926 $49,2811 $51,7321 $54,3251 $57,046 $59,895 22.5605 23.69271 24.87091 26.11791 27.4261 28.7956 $4,271 $4,474 $4,688 $4,910 $5,146 $5,392 $51,254 $53,689 $56,251 $58,9241 $61,756 $64,700 24.6414 25.8120 27.0436 28.32891 29.6906 31.1058 $4,271 $4,474 $4,688 $4,910 $5,146 $5,392 $51,254 $53,689 $56,2511 $58,9241 $61,7561 $64,700 17.5529 18.38661 19.26401 20.17951 21.14941 22.1576 $4,423 $4,626 $4,868 $5,091 $5,386 $5,631 $53,075 $55,5091 $58,4211 $61,0951 $64,6271 $67,571 18.1763 19.01011 20.00731 20.92281 22.13261 23.1407 $4,560 $4,763 $4,977 $5,199 $5,435 $5,681 $54,723 $57,158 $59,720 $62,393 $65,225 $68,169 26.3092 27.4796 28.71151 29.9966 31.35841 32.7736 $4,614 $4,8171 $5,0301 $5,2531 $5,4891 $5,734 $55,365 $57,7991 $60,3611 $63,0341 $65,8671 $68,810 18.9605 19.79421 20.67141 21.58701 22.55711 23.5652 $4,765 $4,968 $5,211 $5,434 $5,728 $5,973 $57,185 $59,6201 $62,5311 $65,2051 $68,7371 $71,681 19.5839 20.41771 21.41481 22.33031 23.54021 24.5483 $4,8841 $5,0871 $5,2991 $5,5201 $5,7501 $5,990 $58,6061 $61,0471 $63,5911 $66,2401 $69,0001 $71,875 28.17561 29.34961 30.57251 31.84631 33.1732 34.5555 26.00 N Police Sergeant 1 $5,6021 1 1 1 $6,656 26.01 1 N lFire Inspector II 1 $67,2261 1 $79,876 27.00 1 N I Public Education Officer 1 32.32011 1 38.4019 7-3 L PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-14-11 POLICE EFFECTIVE 10-06-11 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 810.00 1 26.02 1 N I Fire Lieutenant $5,6021 1 $6,656 $67,2261 23.02241 1 $79,876 1 27.3549 820.00 1 26.03 1 N IFire Lieutenant/Paramedic $5,7541 1 $6,896 $69,0461 23.64591 1 $82,747 1 1 28.3380 830.00 1 27.01 1 N IFire Captain $5,814 $7,020 $69,7721 -23.89461 1 $84,239 28.8490 840.00 1 27.02 1 N IFire Captain/Paramedic $5,9661 $7,259 $71,5931 24.51801 $87,110 29.8321 650.00 1128.00 1 E jPolice Lieutenant $6,374 $7,473 128.01 1 E ITechnical Services Manager $76,4941 $89,680 36.77591 43.1152 670.00 1 127.03 1 E IFire Training Officer/Paramedic 1 $6,6191 $7,692 38.1855 1 860.00 1 29.00 1 N (Battalion Chief 1 $6,4671 1 1 __ 1 1 Z�i,45z1 26.57721 1 I 30.6263 870.00 1 29.01 1 N 113aftallion Chief/Paramedic 1 $6,6191 1 $7,692 P2$79,426 $92,300 7.2006 31.6094 680.00 130.00 E Division Chief/F.M. 1 $6,7911 $8,001 680.00 1130.01 1 E IlDivision Chief/E.M.S Coord. 1 $81,4981 $96,013 680.00 1 130.02 1 E jPolice Captain 1 39.18171 46.1603 7-4 0-1 GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-06-11 Hourly, Monthly and Annual Pay Scales Job Title Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Top 36.00 N Cashier $2,151 $2,226 $2,304 $2,385 $2,469 $2,755 36.04 N lGreenskeeper $25,816 1 $26,718 1 $27,653 1 $28,621 $29,623 $33,065 1 36.03 N I Library Aide 12.4108 12.8452 13.2948 1 13.7601 14.2417 15.8966 36.02 N Facilities Attendant $2,303 $2,384 $2,466 $2,554 $2,641 $2,942 37.03 N I Library Clerk $27,634 $28,606 $29,590 $30,643 $31,694 $35,304 37.04 N lOffice Clerk 13.2856 13.7524 14.2258 1 14.7324 15.2376 16.9732 37.01 N Parks Field Tech 1 $2,430 $2,515 $2,602 $2,694 $2,788 $3,070 37.02 N Facility Tech 1 $29,157 $30,175 $31,228 $32,331 $33,451 $36,841 37.05 N Public Works Field Tech 1 14.0176 14.5070 15.0135 15.5438 16.0823 17.7120 240 38.01 N Police Records Clerk $2,558 $2,648 $2,739 $2,835 $2,935 $3,262 38.03 N Utilit BillingClerk $30,693 $31,780 $32,866 $34,019 $35,222 $39,147 39.00 N Parks Field Tech II 14.7562 15.2786 15.8011 16.3554 16.9335 18.8205 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 1 N I Facility Tech II 39.06 1 N I Public Works Field Tech II 39.07 1 N Kitchen Coordinator 250 39.08 N Court Clerk $2,686 $2,780 $2,878 $2,978 $3,081 $3,390 39.09 N Purchasing Tech $32,229 $33,366 $34,636 $35,737 $36,976 . $40,686 39.10 N Juvenile Case Clerk 15..948 1 16.0412 16.6034 17.1815 17.7769 19.5604 40.00 N Analyst I 40.01 N Animal Control Officer II 40.04 N Office Tech 40.05 N Mechanic 1 40.07 N Secretary 40.08 N Conference Centre Lead 40.10 N Claims Adjuster 40.11 N I HR Benefits Tech. 270 1 42.03 1 N lNursery Specialist $2,942 $3,045 $3,151 $3,262 $3,375 $3,772 $35,304 $36,540 $37,812 $39,147 $40,601 $45,261 16.9732 17.5674 18.1787 18.8205 19.4716 21.7603 280 40.02 N Office Supervisor $3,070 $3,177 $3,289 $3,403 $3,523 $3,965 41.01 N Administrative Secretary $36,841 $38,129 $39,464 $40,835 $42,272 $47,584 43.01 N Administrative Assistant I 17.720 1 18.3312 18.9729 19.6320 ------ 22.8768 43.02 N Library Assistant 43.03 N Equipment Operator 43.07 1 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 43.08 N Public Works Field Tech III 43.12 N Urban Forester 281 1 41.02 1 N lCirculation Supervisor $3,230 $3,345 1 $3,461 1 $3,582 1 $3,708 1 $4,157 42.01 1 N jAdministrative Secretary II $38,763 $40,134 1 $41,535 1 $42,989 1 $44,495 1 $49,890 18.6363 1 19.2953 1 19.9688 1 20.6676 1 21.3917 1 23.9855 7-5 I GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-06-11 Hourly. Monthly and Annual Pav Scales Job Title Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit 290 42.00 N Technical Specialist $3,390 $3,509 $3,633 $3,759 $3,890 $4,337 42.04 N Fleet & Facilities Coord. $40,686 $42,103 $43,693 1 $45,112 $46,682 1 $62,047 42.05 N Graphics Artist 19.5604 20.2420 20.9581 1 21.6887 22.4432 25.0224 43.09 N Executive Secretary 45.00 N Inspector 45.01 1 N IMechanic III 45.04 1 N IlLeadman 300 43.06 N Animal Control Supervisor $3,517 1 $3,640 1 $3,768 1 $3,900 $4,036 $4,542 46.04 N Police Records Supervisor $42,206 1 $43,676 1 $45,212 1 $46,801 $48,436 $54,601 46.08 N Computer Support Specialist 20.2912 1 20.9979 1 21.7365 1 22.5003 23.2867 26.2025 46.09 N Chief Mechanic 320 48.01 N Foreman $3,901 $4,038 $4,178 $4,325 $4,476 $4,989 48.02 N I Inspector II $46,817 $48,463 1 $50,141 1 1 $61,895 $53,718 $59,866 48.04 N ISiqnal Tech II 22.5082 23.2947 24.1061 1 24.9496 25.8259 28.7817 330 1 49.00 1 N I Baliff/Warrant Officer $4,092 $4,236 $4,385 $4,536 $4,696 $5,243 $49,106 $60,828 $52,615 1 $54,4351 $66,358 $62,922 23.6089 24.4363 25.2956 26.1707 27.0950 30.2509 � 340 M 48.03 N Computer Support Spec II $4,284 1 $4,435 $4,591 $4,751 $4,916 $5,501 50.02 N linspector III $51,412 $53,216 1 $55,086 1 $57,009 $68,997 1 $66,014 1 50.03 N I Engineering Technician 24.7174 25.5847 1 26.4837 1 27.4080 28.3640 31.7375 7-6 PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-06-11 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 255 1140.06 1 E ISecond Asst. Golf Pro $2,661 $2,980 $3,358 140.07 1 E JAsst. Food & Beverage Mgr. $31,928 $35,757 $40,299 $15.3502 1 $17.1908 $19.3748 285 143.04 E JAsst. Golf Superintendent $3,070 1 $3,485 $3,966 143.11 E First Asst. Golf Pro $36,837 1 $41,819 $47,595 138.02 E ISoftball World Supervisor $17.7103 $20.1054 $22.8820 295 1143.16 1 E lConference Centre Manager $3,358 1 $3,801 1 $4,297 $40,299 $45,615 $51,561 $19.3748 $21.9301 $24.7890 305 146.11 E Seniors Coordinator $3,484 $3,999 $4,499 146.13 E Program Rec. Specialists $41,803 $47,987 1 $53,983 146.14 E Athletic Coordinator $20.0975 $23.0705 $25.9534 146.16 E Special Events Coordinator 146.17 1 E lVolunteers Coordinator 146.15 E Recreation Specialist -Analyst 315 1149.07 1 E I Projects and Events Supervisor $3,674 1 $4,216 $4,687 $44,092 $50,593 $56,239 $21.1980 $24.3236 $27.0380 325 1 145.03 1 E JAccountant 1 $3,864 1 $4,404 1 $4,941 148.00 E Librarian $46,365 1 $52,849 $59,298 $22.2907 1 $25.4083 $28.5085 335 152.01 E Recreation Superintendent $4,055 $4,624 $5,195 148.01 E Athletic Supervisor $48,654 $55,489 $62,337 149.01 E Human Resources/Benefits Generalist $23.3914 $26.6773 $29.9699 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.08 E Facilities Supervisor 150.06 E Assistant to the City Secretary 345 1150.03 1 E ISenior Librarian $4,244 $4,847 1 $5,448 $50,927 $58,162 $65,380 $24.4840 $27.9623 $31.4325 7-7 PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-06-11 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 355 149.04 E Deputy City Secretary $4,435 $5,068 $5,702 150.00 E Accountant II $53,216 $60,817 $68,419 151.00 E Web Designer $25.5847 $29.2391 $32.8937 151.04 E Graduate Engineer 365 1145.07 1 E Internal Auditor $4,655 $5,213 $5,958 $55,856 $62,555 $71,494 $26.8538 $30.0746 $34.3723 375 153.00 E GIS Manager $4,887 $5,574 $6,256 153.04 E Water Utilities Superintendent $58,647 $66,883 $75,069 153.07 E Assistant Library Administrator $28.1957 $32.1551 $36.0909 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $5,132 $5,851 $6,569 150.05 E Controller $61,587 $70,206 $78,828 151.01 E PurchasingManager $29.6092 $33.7530 $37.8983 154.01 E Public Works Superintendent 154.03 E SBW/PATS General Manager 154.07 E Municipal Court Manager 154.11 E Billing Manager 154.12 E Building Official 154.13 E Manager of Recreational Services 154.14 E Parks Manager 154.15 E Computer Programmer/Analyst 154.16 E City Planner 405 1155.01 1 E ICivil Engineer $5,659 $6,451 $7,243 $67,903 $77,408 $86,915 $32.6458 $37.2154 $41.7861 415 154.00 E Human Resources/Risk Admin $5,941 $6,774 $7,605 156.00 E Library Administrator $71,293 $81,286 $91,260 157.02 E Fleet & Facility Administrator $34.2756 $39.0797 $43,8748 157.03 E Information Services Administrator 157.04 E Senior Civil Engineer 157.05 E Planning & Development Svcs. Mgr. 157.06 E Assistant Finance Director 157.07 E Public Works Mana er 7-8 Insurance ( ancial Report 1 REPORT CITY EMPLOYEE TOT. JTRANSFERJ TOT. AMT OF INSURANCE REINSUR RX OPERATINC TOTAL MONTHLY END FUND MONTH CONTRIB CONTRIB CONTRIB MISC REVENUES PI) CLAIMS SERVICES FEE COST EXP. EXP. CASH FLOVI BALANCE BEGINNING BALANCE FY'09=10 $3,394,414 Oct-09 $259,201 $93,666 $352,867 $14,048 $366,915 $44,082 $15,113 $18,668 $47,905 $3,168 $128,936 $237,980 $3,632,394 Nov-09 $260,166 $86,141 $346,307 $9,149 $355,456 $309,669 $14,978 $127 $29,817 $9,547 $364,138 ($8,681) $3,623,712 Dec-09 $260,252 $87,879 $348,131 $12,696 $360,827 $239,856 $11,450 $44,952 $43,561 $4,551 $344,370 $16,458 $3,640,170 Jan-10 $261,839 $86,589 $348,428 $23,602 $372,029 $225,315 $13,753 $27,578 $59,394 $10,816 $336,856 $35,173 $3,675,343 Feb-10 $263,059 $86,679 $349,738 $12,051 $361,789 $270,940 $16,170 $27,807 $49,0941 $6,632 $370,643 ($8,854) $3,666,489 Mar-10 $261,752 $90,163 $351,916 $14,478 $366,394 $478,781 $13,088 $28,034 $45,9451 $8,295 $574,143 ($207,750) $3,458,740 Apr-10 $263,342 $85,808 $349,151 $13,053 $362,204 $364,274 $14,639 $18,759 $48,8421 $4,175 $450,689 ($88,485) $3,370,255 May-10 $262,098 $85,598 $347,696 $14,863 $362,559 $250,754 $17,972 $27,618 $51,576 $9,152 $357,073 $5,486 $3,375,741 Jun-10 $262,486 $85,793 $348,279 $16,392 $364,670 $340,726 $15,392 $27,714 $47,159 $9,470 $440,461 ($75,791) $3,299,950 Jul-10 $263,339 $86,719 $350,058 $26,622 $376,680 $340,090 $16,888 $27,621 $46,999 $17,232 $448,829 ($72,149) $3,227,801 Aug-iOl $262,582 $90,743 $353,325 $12,915 $366,240 $836,471 $18,937 $27,529 $51,099 $25,925 $959,961 ($593,721) $2,634,079 Sep-10 $261,385 $83,127 $344,512 $416,186 $760,698 $296,256 $27,122 $27,299 $63,181 $415,037 $828,894 ($68,195) $2,565,884 YR TOT $3,141,501 $1,048,906 $4,190,407 $586,055 $4,776,462 $3,997,214 $195,501 $303,705 $584,571 $524,001 $5,604,992 ($828,530) BEGINNING BALANCE FY'10-11 $2,565,884 Oct-10 $299,204 $112,475 $411,680 $407 $412,086 $32,505 $19,225 $31,133 $17,829 $3,006 $103,698 $308,388 $2,874,272 Nov-10 $299,022 $107,596 $406,618 $2,434 $409,052 $252,132 $37,854 $25,747 $48,2361 $10,146 $374,117 $34,935 $2,909,208 Dec-10 $300,088 $109,870 $409,958 $1,748 $411,707 $102,419 $23,423 $27,536 $42,6311 $8,983 $204,992 $206,715 $3,115,923 Jan-11 $298,241 $107,815 $406,056 $3,027 $409,083 $374,925 $30,089 $27,419 $42,6471 $6,564 $481,644 ($72,561) $3,043,362 Feb-11 $298,404 $105,232 $403,635 $313 $403,949 $250,032 $29,096 $27,177 $49,314 $6,845 $362,464 $41,484 $3,084,846 Mar-11 $296,538 $106,412 $402,949 $5,588 $408,537 $263,481 $26,866 $27,252 $40,488 $10,163 $368,250 $40,287 $3,125,133 Apr-11 $296,158 $106,521 $402,679 $224 $402,903 $153,592 $24,215 $27,067 $43,717 $6,251 $254,843 $148,060 $3,273,193 May-11 $298,109 $107,446 $405,554 $10,850 $416,405 $226,520 $26,650 $27,042 $43,099 $6,890 $330,202 $86,203 $3,359,396 Jun-11 $298,322 $107,272 $405,594 $205 $405,798 $168,575 $32,058 $27,527 $44,683 $9,041 $281,884 $123,914 $3,483,309 JUI-11 Aug-11 Sep-11 YRTOT 1$2,684,085 $970,639 $3,654,724 $24,796 $3,679,520 $1,824,182 $249,477 $247,901 $372,645 $67,890 $2,762,095 $917,425 7/26/2011 City of Euless 2011-12 Proposed Insurance Premiums MEDICAL/RX 2009-10 2010-11 2011-12 Proposed Increase Employee Only $56.62 $137.09 $156.77 $19.68 Employee + Children $190.68 $284.32 $301.73 $17.41 Employee + Spouse $246.14 $337.86 $358.57 $20.71 Employee + Family $321.42 $418.17 $443.83 $25.66 DENTAL 2009-10 2010-11 2011-12 Proposed Increase Employee Only $5.00 $5.16 $5.19 $0.03 Employee + Children $25.00 $12.26 $11.22 $1.04 .Employee + Spouse $25.00 $14.84 $13.58 Em to ee + Family$36.00 $18.71 $17.12 Total Premium 2009-10 2010-11 2011-12 Proposed Increase Employee Only $61.62 $142.25 $161.96 $19.71 Employee + Children $215.68 $296.58 $312.95 Employee + Spouse $271.14 $352.70 $372.15 LM Employee + Family$357.42 $436.88 $460.95 7-10 �- SCHEDULE OF MEDICAL BENEFITS M IN -NETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFITS Aetna Signature Administrators (PPO) (Non-PPO) Usual and Reasonable MAXIMUM LIFETIME BENEFIT $5,000,000 for all causes, however, if Federal guidelines are more liberal, then Federal AMOUNT guidelines will prevail. Note: The maximums listed below are combined Network and Non -Network expenses and cross apply. 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 1$1,500 Per Family Unit 1$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 1$2,500 $6,000 Per Family Unit 1$7,500 3 x individual $18,000 3 x individual In -Network and Non -Network Out -of -Pocket amounts cross apply The following Charges do not apply toward the out-of-pocket maximum and are never paid at 100%: Deductible(s); Medical or Prescription Drug Copayments; Any Charges paid by the Plan through the Prescription Drug Vendor; Any penalty resulting from non-compliance with the Pre -Admission Certification and Continued Stay requirements of the Plan; Cost containment/Pre-certification penalties; Any Charges incurred for non -approved days in a Hospital when pre -certification or continued stay request has been denied and the Covered Person elects to enter or remain in the Hospital on an inpatient basis; Charges in excess of Usual and Reasonable allowance (if applicable); Charges not considered Medically Necessary; Charges for non -covered services; Ineligible Charges. All Inpatient and certain Outpatient MEDICAL procedures (excluding Mental & Nervous/Substance Abuse) MUST be pre -certified through Hines & Associates (800-866-0105). Failure to pre -certify will result in a benefit reduction of 50%. Any reduced reimbursement due to failure to pre -certify will NOT accrue towards the Out -of -Pocket Maximum. Mental Health Pre -authorization / Behavioral Health Care Manaeement: All non -emergency Mental & Nervous/Substance Abuse procedures MUST be pre -authorized through Interface EAP (IEAP) at 800-324-4327. Because Behavioral Health Care Management is part of the medical health Plan, you must contact Interface EAP at 800-324-4327 before seeking treatment (Inpatient or Outpatient) for mental health and/or Substance Abuse in order to avoid incurring a benefit penalty under the health Plan. The Participatinz Provider Networks for Mental and Nervous/Substance Abuse is both IEAP's network and Aetna Si nature Administrators' network. 7-11 IN -NETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFITS Aetna Signature Administrators (PPO) (Non-PPO) Usual and Reasonable COVERED CHARGES Hospital Facility Services (Inpatient $200 Co -pay per inpatient Hospital $200 Co -pay per inpatient Hospital and Outpatient) Admission; Charges in excess of $200 are Admission; Charges in excess of $200 are Including Mental & Nervous and/or paid at 80% after Deductible paid at 60% after Deductible Substance Abuse Charges -Contact EAP 800-324-4327 Note: If readmitted into Hospital within 7 Note: If readmitted into Hospital within days of original admit date for same 7 days of original admit date for same diagnosis, an additional Copay will not diagnosis, an additional Copay will not apply. apply. ■ In Hospital Physician Charges 80% After Deductible 60% After Deductible ■ Semi -Private room; if Hospital Room & Board limited to the semiprivate Room & Board limited to the semiprivate has no Semi -Private rooms, room rate (unless Hospital has no Semi- room rate (unless Hospital has no Semi- private rooms will be covered Private rooms) Private rooms) at the private room rate. ■ *Routine newborn inpatient care while baby is hospitalized covered under mother's Deductible for the first 5 days. ■ ICU, CCU, NICU, limited to three (3) times Average Semi - Private room rate. ■ Outpatient Surgery, Invasive $100 Co -pay per service; Charges in excess $100 Co -pay per service; Charges in Diagnostic and/or Invasive of $100 are paid at 80% after Deductible excess of $100 are paid at 60% after Therapeutic Services I 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 Deductible, Copay and coinsurance. Eligible Expenses include Room and Board, Routine Nursery Charges, examinations, circumcision, and required general care and treatment, even though there is no Illness or Injury. The term "Well Baby Care" means Medical Care customarily furnished a child who is neither injured nor sick. Otherwise, a separate Deductible, applicable Copay and coinsurance will be applied towards the newborn. Emergency Room — Per Visit $100 Co -pay; 80% Deductible waived $100 Co -pay; 80% Deductible waived ER Copay waived if admitted directly from ER to Hospital (however, Hospital Copay will apply. Please refer to Hospital Facility Services All other related services to 80% (Deductible waived) 80% (Deductible waived) Emergency -Per visit n or Out -Patient Physician Services 80% After Deductible 60% After Deductible Physician Office Co -pay Including Mental & Nervous, and/or $25 Co -pay for Charges up to $130 per 60% After Deductible Substance Abuse Charges. (For office visit; Charges in excess of $130 are Mental & Nervous, Substance Abuse paid at 80% (Deductible waived) Charges, contact IEAP 800-324-4327) Combined Plan Year Maximum: 45 visits 7-12 IN-NETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFITS Aetna Signature Administrators (PPO) (Non-PPO) (Usual and Reasonable Voluntary Second Surgical Opinion 100% Deductible waived Not Covered -Ray and Lab Charges 80% After Deductible 60% After Deductible (if billed by provider other than Physician) Applies to all related Charges. abCard Providers 100% (Deductible waived) Subject to Plan provisions, exclusions, and limitations Allergy Injections 80% (Deductible waived) 60% (Deductible waived) Ambulance Service 80% After Deductible 80% After Deductible ($10,000 air ambulance maximum benefit per one-way trip). Usual and Reasonable Charges per trip other than shown above for air ambulance). Preventive Care: ■ Routine Well Child Care up 100% (Deductible waived) 60% (Deductible waived) to age 18 and Adult Care (Includes: office visits, routine physical examination, immunizations, laboratory blood tests, x-rays, hearing tests, vision tests, pap smear, gynecological exam, mammogram, prostate screening, flu shots and all other procedures as mandate by PPACA. (Note: Certain procedures are subject to age provisions.) Durable Medical Equipment 80% After Deductible 60% After Deductible Purchase or Rental (up to purchase rice 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 80% After Deductible 60% After Deductible $500/family per Plan year Pain Management Physician Services 80% After Deductible 60% After Deductible Inpatient/Outpatient Hospital Services 80% After Deductible and appropriate 60% After Deductible and appropriate Copay Copay Plan Year maximum benefit: $5,000. Applies to Physician & (Please reference Copays for (Please reference Copays for Inpatient/Outpatient Hospital services Inpatient/Outpatient Hospital services Inpatient/Outpatient Hospital services combined. under "Hospital Facility Services') under "Hospital Facility Services" Pre -admission Testing (Performed on an Outpatient basis for 100% (Deductible waived) 60% After Deductible Inpatient procedures only) 7-13 IN -NETWORK PROVIDERS Aetna NON -NETWORK PROVIDERS BENEFITS Signature Administrators (PPO) (Non-PPO) (Usual and Reasonable Private Duty Nursing 80% After Deductible 60% After Deductible Plan Year maximum benefit: $10,000 Physical Therapy, Occupational 80% After Deductible 60% After Deductible Therapy Combined Plan Year Maximum: 30 visits Speech Therapy 80% After Deductible 60% After Deductible Plan Year Maximum: 30 visits NOTE: Case Management has the authority to extend the number of visits for physical, occupational and speech therapies when Medically Necessary. Rehab Facilities 80% After Deductible 60% After Deductible (Inpatient Only) Limited to 25 days per 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 TMJ Coverage 80% After Deductible 60% After Deductible $1,000 Plan Year Maximum Chiropractic/Spinal Manipulation $1,200 Plan Year Maximum $25 Co -pay for Charges up to $130 per 60% After Deductible Note: If Federal guidelines are more office visit; Charges in excess of $130 are liberal, then Federal guidelines will paid at 80% (Deductible waived) prevail. Acupuncture Therapy 80% After Deductible 60% After Deductible $1,000 Plan Year Maximum Hearing Aids 80% After Deductible 60% After Deductible $2,000 maximum every 5 years Transplants 80% After Deductible 60% After Deductible (prior authorization must be obtained from the Pre -certification vendor Note: Any Forced Provider benefits payable to a Non-PPO provider will be subject to Usual and Reasonable Charges. 7-14 OR PRESCRIPTION DRUG BENEFITS Participating pharmacies have contracted with the Plan to Charge Covered Persons reduced fees for covered Prescription Drugs. LDIRx is the administrator of the Pharmacy drug plan. Prescriptions must be dispensed at Participating pharmacies. Prescription Drug benefits are based on a three-tier formulary, otherwise known as the Preferred Drug List (PDL). The Preferred Drug List is available on the Prescription Drug Vendor website shown on the lD card. 34-Day Supply Tier Covered Benefit Tier 1 $5 Copay Tier 2 $30 Copay OR 10% not to exceed $150 Copay per script, if cost of drug greater than $500 Tier 3 Greater of $50 Copay OR 50% Specialty Drugs Initial Fill: 10% not to exceed $150 Copay per script, at any participating Pharmacy or through LDIRx; Subsequent refills: 10% not to exceed $150 Copay per script only through LDIRx Smoking Cessation 50% Copay, up to $1,000 Lifetime maximum (Including Prescription Drugs, over-the-counter products Note: If Federal guidelines are more liberal, then Federal such as nicotine gum and patches. Written prescription is guidelines will prevail. required for OTC products) Mail Order/Super Value Maintenance Drugs = Greater of 2x the retail Copay or appropriate %s (listed above) for a 100-day supply All maintenance Prescription Drugs MUST BE filled either through LDIRx Mail Order OR Su erValue Pharmacy. Prescription Drugs purchased at a non -participating Pharmacy are not covered. Please refer to your list for drugs requiring prior authorization or quantity limits. Product Selection Penalty applies for Tier 2 or Tier 3 drugs if a Tier 1 drug is available. Direct Reimbursement only covered upon Plan approval and due to extenuating circumstances. NOTE. Certain Generic Maintenance drugs maybe purchased at SuperValue Pharmacy, subject to a $0 Copay (100- day supply). The list is available at SuperValue Pharmacy. If there is no alternative for a non formulary drug, LDIRx, in conjunction with the City of Euless, has the right to override the system to revert to a 10% Copay. Product Selection Penalty Your plan includes a Product Selection Penalty which will apply if a Brand Name Drug is selected when a Generic equivalent is available. If the participant selects a Tier 2 or Tier 3 medication (Brand Name Drugs) when a Tier 1 (Generic Drug) is available, the member will pay the greater of $50 or 50% of the brand (Tier 2 or Tier 3) drug whether or not the Physician approves the Generic. Specialty Pharmacy Program Specialty Pharmacy is a term that refers to the delivery of Specialty Pharmaceuticals. Specialty Pharmaceuticals are typically used to treat chronic conditions and are often injectable medications. If a Covered Person goes to a retail Pharmacy or clinic, the claim may be rejected unless the Covered Person is receiving the drug for the first time. Initial fills at the retail level may be covered at 10%. Future refills must be dispensed through LDIRx Specialty Pharmacy Division. Specialty Pharmacy medications are sent directly to the Covered Person's home, office or any other location as directed by the Covered Person. Such medications are sent through carriers such as UPS and FedEx. If the medications require special handling or refrigeration, they will be packed and shipped accordingly. There is no extra cost for shipping. When the Prescription Drug Vendor identifies a specialty drug that a Covered Person has purchased through the retail Pharmacy, one of their care coordinators will contact the Covered Person. At that time arrangements will be made to transition the medication from the retail Pharmacy to the Specialty Pharmacy Program. raV Co -payments If a prescription is filled at a participating Pharmacy, the Covered Person will have to pay only the Copay amount. The Pharmacy will submit the claim to the Prescription Drug plan, which will reimburse the Pharmacy. LDIRx will pay 100% of the cost of the prescription minus the per prescription Copay amount to the Participating Pharmacy. The Co -payment is applied to each covered Pharmacy drug or mail order (maintenance) drug Charge and is shown in the above Schedule of Benefits. The Co -payment amount is not a Covered Charge under the Medical Plan. Any one retail Pharmacy prescription is limited to a 34-day supply. Maintenance prescriptions are limited to a 100-day supply. Prescriptions purchased at nonparticipating pharmacies will not be covered by the Plan; the Covered Person must pay the entire cost of the prescription and the Covered Person will not be reimbursed by the Prescription Drug Benefit Plan or by the Medical Benefit Plan. $4/$10 Generic Reimbursement Program In addition to drugs purchased through LDIRx, the City of Euless also offers reimbursements for Covered Persons purchasing prescribed Generic Drugs offered at certain pharmacies through promotional Generic Drug lists. These drug lists may vary by Pharmacy and are updated periodically. Covered Persons who purchase a $4 Generic Drug (30-day supply) or a $10 Generic Drug (90-day supply) from these Generic Drug lists will be reimbursed at 100% when the receipt is filed with the City. Covered Persons will need to pay for the prescription and file for reimbursement with the City. This does not apply to drugs purchased on the LDIRx maintenance drug list and filed through the Pharmacy benefit program with your Pharmacy ID card. Over the counter medications are not covered, unless prescribed by a Physician or Pharmacist, or Medically Necessary. Please contact the Human Resources Department for more information. Covered Prescription Drugs 1. All drugs prescribed by a Physician that require a prescription either by federal or state law (legend drugs). This includes oral contraceptives, but excludes any drugs stated as not covered under this Plan. 2. All compounded prescriptions containing at least one prescription ingredient in a therapeutic quantity. 3. Diabetic supplies; e.g., insulin, test strips, and insulin syringes with a valid prescription (subject to quantity limits). 4. Erectile dysfunction/organic impotence drugs (subject to limit of 6 pills/month). 5. Oral contraceptives, Depo-Provera, Nuvaring, patches. 6. Anaphylaxis kit; e.g., Epi-pen (subject to quantity limits). 7. Prenatal vitamins. 8. Injectable medications (unless excluded below) 9. Smoking cessation agents (subject to limit of $1,000 per Lifetime. Note: If Federal guidelines are more liberal, then Federal guidelines will prevail). Examples of smoking cessation agents are Chantix, Wellbutrin, nicotine gum and deterrent patches. 10. ADHD Agents up to age 25 (requires prior authorization over age 25) 11. Acne products up to age 25 (requires prior authorization over age 25) Prescription Drug Benefit Limitations This benefit applies only when a Covered Person incurs a covered Prescription Drug Charge. The covered drug Charge for any one prescription will be limited to: (1) Refills only up to the number of times specified by a Physician. (2) Refills up to one year from the date of order by a Physician or prior to 75% of the completion of the projected use. Supply and Quantity Limitations As written by the prescribing Physician, up to a consecutive 34-day supply of a Prescription Drug product is allowed at retail. As written by the prescribing Physician, up to a consecutive 100-day supply of maintenance Prescription Drug product is allowed, but all maintenance Prescription Drugs MUST BE filled either through LDIRx Mail Order OR Super Value Pharmacy. In addition, certain Therapeutic Classes of medications have standard quantity limitations and/or prior authorizations. Please contact LDIRx or you may refer to the Preferred Drug List provided to you. 7-16 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 Aetna Signature Administrators Dental provider network. 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. For a listing of Preferred Providers please visit www.aetna.com/asa. This benefit applies when covered dental Charges are incurred by a person while covered under this Plan. Plan Year Deductible, perperson................................................................................................................... $100 The Deductible applies to these Classes of Service: Class B Services — Basic Class C Services — Major Lifetime Orthodontic Deductible, perperson................................................................................................................... $200 Dental Percentage Payable Class A Services - Preventive (Deductible waived)................................................................................. 80% Class B Services - Basic........................................................................................................................... 80% Class C Services - Major.......................................................................................................................... 50% Class D Services - Orthodontia................................................................................................................ 50% Note: No benefits are payable for Dental services under the Plan until the following waiting periods have been satisfied from date of enrollment under the Dental Plan. Waiting Periods for Coverage Preventive None Basic None Major 6 months from enrollment Orthodontics 12 months from enrollment 7-17 L Maximum Benefit Amount For other than Class D-Orthodontia: Perperson per Plan Year............................................................................................ $1000 For Class D-Orthodontia: Per Person per Plan Year............................................................................................ $1250 Per Lifetime family maximum.............................................................. $3750 Maximum Rollover With Maximum Rollover, the Plan will rollover a portion of each individual's unused Maximum Benefit Amount (MBA) into his or her Maximum Rollover Account (MRA). The MRA can be used in future years, if an individual reaches the Plan's Maximum Benefit Amount. Orthodontia or any related orthodontic expenses are not eligible under the Maximum Rollover Account. To qualify, claims must be submitted not to exceed $500 during the Plan Year. The Employee and each insured Dependent maintain separate MR -As based on their own claim activity and the maximum rollover credit each year (per individual) is $250 per year to a maximum account limit of $1,250. PLAN ANNUAL MAXIMUM * THRESHOLD MAXIMUM ROLLOVER AMOUNT (MRA) MAXIMUM ROLLOVER ACCOUNT LIMIT $1000 $500 $250 $1250 EXAMPLES OF MRA: Year 1 MRA: $0 Paid Claims: $400 �. The paid claims do not exceed the $500 threshold for the Maximum Benefit Amount (MBA) of $1,000. Therefore, $250 is added to the MRA for year 2. Year 2 MRA: $250 Paid Claims: $900 ■ The paid claims exceed the threshold of $500. Therefore, no additional amount is added to the MRA for Year 3. None of the MRA is used and carries over into the following year. Year 3 MRA: $250 Paid Claims: $1200 ■ The individual's Year 3 paid claims exceed the $1000 MBA. Therefore, $200 of the MRA is used. No additional amount is added to the individual's MRA because Year 3 paid claims exceeded the threshold. The $50 remaining MRA balance carries over into the following year. Year 4 MRA: $50 Paid Claims: $1050 ■ The individual's MRA for the next year is now empty. The remaining $50 was used and no additional amount is added because Year 4 paid claims exceed the threshold of $500. Year 5 MRA: $0 Paid Claims: $400 ■ The individual's MRA for the next Plan Year in now $250. Year 5 paid claims did not exceed the threshold and the individual gets an extra MRA of $250. 7-18 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) Extraoral 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. 7-19 (2) Installation of crowns. (3) Installing precision attachments for removable dentures. `.-- (4) Addition of clasp or rest to existing partial removable dentures. (5) Initial installation of fixed bridgework to replace one or more natural teeth. (6) Repair of crowns, bridgework and removable dentures. (7) Rebasing or relining of removable dentures. (8) Recementing bridges, crowns or inlays. (9) Replacing an existing removable partial or full denture or fixed bridgework; adding teeth to an existing removable partial denture; or adding teeth to existing bridgework to replace newly extracted natural teeth. However, this item will apply only if one of these tests is met: (a) The existing denture or bridgework was installed at least five years prior to its replacement and cannot currently be made serviceable. Class D Services: Orthodontic Treatment and Appliances This is treatment to move teeth by means of appliances to correct a handicapping malocclusion of the mouth. Payments for comprehensive full -banded orthodontic treatments are made in installments. ALTERNATE TREATMENT Many dental conditions can be treated in more than one way. This Plan has an "alternate treatment" clause which governs the amount of benefits the Plan will pay for treatments covered under the Plan. If a patient chooses a more expensive treatment than is needed to correct a dental problem according to accepted standards of dental practice, the benefit payment will be based on the cost of the treatment which provides professionally satisfactory results at the most cost-effective level. For example, if a regular amalgam filling is sufficient to restore a tooth to health, and the patient and the Dentist decide to use a gold filling, the Plan will base its reimbursement on the Usual and Reasonable Charge for an amalgam filling. The patient will pay the difference in cost. 7-20 3 fi L C! I V 0 1 EULESS 2010-2011 Proposed Plan Design Changes Effective October 1, 2010 Benefits CURRENT (200 -2oto) RENEWAL (2010-2011) COE currently has limits on services: Mental and Limit ALL Office Visits to 40 per individual per Plan Year Nervous In -Patient Plan Year Maximum: 6o days, Compliance with MHPA. Clearly outline in PD that Case All Office Visits Out Patient Plan Year Maximum: visits; Management has the authority to extend # of visits for speech, In -Patient Plan Year Alcohol and Substance Abuse I n physical and occupational therapies, when medically Maximum: 6o days, Out -Patient Plan Year Maximum: 3o visits necessary. Serious Mental Illness "Serious Mental Illness" distinction Eliminate serious mental illness distinction and cover same as any other illness MHPA Contract with Interface EAP (with IEAP's behavioral health Mental Health Parity Act EAP N/A network for Mental & Nervous / Substance Abuse conditions) effective 10 01 2010. Removal of all annual limits for Plan Year Limits include Home Health Care Remove ALL annual limits for preventive care (essential "essential benefits" Limit: 40 Visits, Hospice Limit: 40 visits, benefits). Limits will still apply for Home Health and Hospice Preventive Care: combined $500 plan year limit. Care until further clarification from PPACA. Current lifetime limits: Amend Plan Document to indicate: Overall lifetime maximum, Durable Medical "$5M Lifetime Maximum for all causes, however, if Federal Removal of all lifetime maximums Equipment, Morbid Obesity Treatment lifetime guidelines are more liberal, then Federal guidelines apply." In maximum, Smoking Cessation, Transplant addition, Morbid Obesity and related complications to be lifetime maximum. excluded under the Plan. Removal of pre-existing condition Children under 19 years of age are subject to pre- Remove pre-existing condition limitation on all children limitations for child(ren) under ig years existing condition limitations. under the age of 19. of age Extend coverage to dependents under age 26 regardless of Coverage extended to dependents to age Dependent children covered to age 19, to age 23 if marital or FT status, so long as not eligible under other 26 full-time student status. employer sponsored group coverage (medical only). Dental definition does not change. PD will be updated accordingly. Child Wellness: l00% (deductible waived); charges in excess of $40o are payable as follows: Coverage of Preventive Care $25 Co -pay for charges up to $130; charges above Amend Plan Document to exlude limits for preventive care. $13o are paid at 8o%; Adult Wellness: l00% (deductible waived) up to a $500 maximum. PD does not address Home -Birthing with the Amend Plan Document to clarify that Midwives must be Certified Midwife Coverage assistance of a Midwife, as well as birthing kits used in "In- Nurse -Midwife (CNM) or Certified Professional Midwife (CPM) delivery. Currently, no Midwives are considered credentialed. Coverage should include home birthing by midwives Network". and birthing kits. Include coverage for specified medical surgeries internationally at Companion Global Healthcare N/A JCI accredited facilities. Incentives for employees at facilites outside the US since more cost effective. Plan Document to be updated accordingly. To be determined. Pursuant to PBM Scott & White meeting with selected PBM, any changes made to current Rx Plan will be communicated to the reinsurer. Changes will be more based on cost control measures versus enhancing benefits. Clarification of when Dependents move Currently, COE Plan Document does not state when a dependent moves from the $400 child wellness to the Plan needs to be amended to cap child wellness at age 18. from Child Wellness to Adult Wellness 0o adult wellness benefit. Network PHCS (Medical) & PPO USA/Connection (Dental) Elect Aetna as choice of provider network for both Medical and Dental effective 10 01 2010. Elect WEB -TPA as choice of Precert/UR/LCM vendor Precerlification Hines &Associates effective 10 of 2o1o. 7-21 City of Euless Summary of Plan Activity LDI Based on all claims submitted between 10/01/2010 and 06/30/2011 integrated p h a r rn a cy services Group: ACTIVE - ACTIVE EMPLOYEES 10/2010 726 34.8% 0.81 11/2010 726 36.4% 0.79 12/2010 727 36.7% 0.79 1/2011 727 37.6% 0.86 2/2011 728 35.4% 0.75 3/2011 725 36.3% 0.85 4/2011 723 34.7% 0.75 5/2011 729 37.4% 0.85 6/2011 733 33.4% 0.74 Total 727 35.9% 0.80 N Group: COBRA - COBRA EMPLOYEES N 1012010 3 66.7% 4.33 11/2010 2 100.0% 7.00 12/2010 2 100.0% 7.00 1/2011 2 100.0% 9.00 2/2011 2 50.0% 3.00 3/2011 0 0.0% 0.00 Total 2 90.9% 6.09 Group: RETO - RETIREE OVER 65 10/2010 30 60.0% 3.03 11/2010 30 70.0% 2.97 12/2010 30 66.7% 3.00 1/2011 28 67.9% 3.18 2/2011 28 64.3% 2.39 3/2011 28 60.7% 2.75 4/2011 28 64.3% 2.79 5/2011 28 64.3% 2.61 6/2011 27 63.0% 2.59 Total 29 64.6% 2.82 $34.70 590 74.6% 0.5% $7,882.53 $25,194.29 76.2% $37.79 $106.13 $5.03 $21.08 31 $1.37 $43.93 575 74.6% 1.9% $8,101.57 $31,894.30 79.7% $41.38 $168.86 $4.80 $16.88 31 $1.81 $40.58 574 76.0% 0.3% $7,542.08 $29,499.97 79.6% $39.92 $157.14 $4.66 $17.93 28 $1.81 $45.79 626 74.4% 1.1% $9,966.82 $33,291.94 77.0% $48.16 $152.61 $4.85 $19.04 30 $1.80 $38.93 545 73.6% 1.3% $7,625.64 $28,342.17 78.8% $40.27 $157.35 $4.55 $14.17 30 $1.75 $40.40 615 76.1% 1.3% $8,249.37 $29,293.45 78.0% $41.74 $144.83 $4.52 $17.10 30 $1.61 $49.52 545 71.7% 2.2% $8,379.98 $35,803.83 81.0% $42.94 $192.98 $4.52 $15.56 31 $2.15 $46.78 618 74.3% 1.8% $8,604.77 $34,102.68 79.9% $39.78 $156.30 $4.97 $20.16 32 $1.74 $41.89 545 72.7% 1.5% $8,344.25 $30,708.42 78.6% $44.54 $159.90 $4.31 $17.38 33 $1.72 $42.50 5,233 74.3% 1.3% $74,697.01 $278,131.05 78.8% $41.90 $155.17 $4.70 $17.78 30 $1.74 $1,108.89 13 76.9% 0.0% $343.45 $3,326.67 90.6% $97.93 $898.05 $4.97 $63.25 33 $7.81 $2,703.22 14 64.3% 0.0% $354.01 $5,406.43 93.9% $61.80 $1,024.86 $5.00 $31.35 29 $13.19 $1,441.66 14 78.6% 0.0% $264.82 $2,883.31 91.6% $70.00 $878.44 $4.98 $22.54 23 $8.93 $1,935.39 18 88.9% 0.0% $253.74 $3,870.78 93.8% $90.00 $1,288.75 $4.61 $80.83 37 $5.81 $74.09 6 83.3% 0.0% $54.57 $148.17 73.1% $30.00 $120.04 $4.91 $5.63 30 $0.83 $0.00 2 100.0% 0.0% $10.00 $19.60 66.2% $0.00 $0.00 $5.00 $9.80 26 $0.38 $1,423.18 67 79.1% 0.0% $1,280.59 $15,654.96 92.4% $73.06 $939.38 $4.86 $47.24 31 $7.62 $167.72 91 69.2% 0.0% $1,505.83 $5,031.50 77.0% $43.25 $150.64 $4.68 $12.91 49 $1.12 $140.65 89 64.0% 1.1% $1,846.97 $4,219.60 69.6% $50.33 $111.22 $4.14 $11.59 38 $1.25 $112.28 90 73.3% 0.0% $1,099.09 $3,368.39 75.4% $33.06 $99.41 $4.63 $14.89 31 $1.20 $187.14 89 67.4% 0.0% $1,611.47 $5,239.92 76.5% $45.48 $144.33 $4.88 $17.57 53 $1.12 $100.15 67 70.1% 0.0% $1,143.33 $2,804.24 71.0% $46.45 $111.91 $4.56 $12.05 29 $1.43 $110.94 77 72.7% 0.0% $1,273.36 $3,106.40 70.9% $48.10 $109.44 $4.70 $14.43 40 $1.01 $149.77 78 74.4% 0.0% $1,133.30 $4,193.63 78.7% $42.53 $168.30 $4.88 $14.27 40 $1.33 $194.39 73 65.8% 0.0% $1,420.86 $5,442.97 79.3% $47.26 $174.84 $4.99 $22.33 45 $1.65 $111.54 70 72.9% 0.0% $1,035.07 $3,011.46 74.4% $42.41 $116.03 $4.50 $15.82 41 $1.04 $141.70 724 69.9% 0.1% $12,069.28 $36,418.11 75.1% $44.54 $132.23 $4.66 $15.00 41 $1.22 Confidential & Proprietary LDIWEB003 / Page 1 of 2 / Created on 07/07/2011 LDI integrated pharmacy services N W Group: RETU - RETIREE UNDER 65 10/2010 54 57.4% 1.85 $105.93 100 70.0% 1.0% $1,727.24 $5,720.08 76.8% $46.91 $127.50 $4.57 $27.07 39 $1.47 11/2010 53 54.7% 1.85 $148.35 98 68.4% 0.0% $1,819.70 $7,862.70 81.2% $48.78 $191.27 $4.59 $28.86 37 $2.20 12/2010 53 56.6% 1.74 $120.85 92 6S.2% 0.0% $1,628.32 $6,405.00 79.7% $41.99 $156.76 $4.75 $23.15 37 $1.89 1/2011 51 54.9% 1.61 $158.37 82 64.6% 1.2% $2,145.33 $8,076.72 79.0% $65.31 $235.14 $4.74 $23.73 37 $2.67 2/2011 53 56.6% 1.87 $174.53 99 68.7% 1.0% $1,639.21 $9,249.98 84.9% $42.76 $253.73 $4.61 $20.36 42 $2.24 3/2011 51 66.7% 2.18 $161.31 111 68.5% 0.9% $2,441.52 $8,226.63 77.1% $59.64 $201.79 $4.66 $15.32 37 $2.00 4/2011 51 62.7% 1.76 $122.72 90 67.8% 1.1% $1,717.24 $6,258.60 78.5% $49.33 $191.65 $4.70 $11.49 36 $1.92 5/2011 51 66.7% 2.06 $126.80 105 70.5% 1.0% $1,903.88 $6,466.71 77.3% $52.26 $176.48 $3.84 $13.46 37 $1.65 6/2011 51 56.9% 2.04 $130.37 104 72.1% 1.0% $1,754.91 $6,648.88 79.1% $48.09 $175.31 $4.81 $20.87 36 $1.79 Total 52 59.2% 1.88 $138.71 881 68.6% 0.8% $16,777.35 $64,915.30 79.5% $50.60 $190.00 $4.57 $20.34 37 $1.97 Grand Total 38.5% 0.95 $54.27 6,905 73.1% 1.1% $104,824.23 $395,119.42 79.0% $43.74 $163.59 $4.68 $18.12 32 $1.76 This report excludes Medical/HCFA billed specialty claims Confidential & Proprietary LDIWEB003 / Page 2 of 2 / Created on 07/07/2011 LDI integrated pharmacy services J N A Workman's Compensation/Risk Management Report Report City Other I Total TML Insur Admin WC Claims I Risk Claims I WC/Risk I Total Monthly End Fund Month Contrib Revenue I Revenue Services Expense Paid I Paid JPrevention Exp Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2009-10 $1,352,716 Oct-09 $60,533 $185 $60,719 $514,910 $2,941 $816 $4,800 $3,675 $527,142 -$466,424 $886,292 Nov-09 $60,695 $158 $60,853 $7,732 $4,061 $5,756 $7,810 $5,750 $31,108 $29,745 $916,037 Dec-09 $60,760 $149 $60,909 $1,715 $3,921 $457 $11,770 $1,337 $19,200 $41,709 $957,746 Jan-10 $60,792 $124 $60,916 $22,096 $3,961 $2,877 $2,934 $1,177 $33,045 $27,870 $985,616 Feb-10 $60,857 $100 $60,956 ($56,803) $3,961 $1,327 $190,532 $1,140 $140,157 ($79,201) $906,416 Mar-10 $60,727 $138 $60,865 $632 $5,723 $331 $39,040 $2,081 $47,807 $13,058 $919,474 Apr-10 $66,192 $131 $66,323 $635 $3,969 ($2,840) $63,083 $4,046 $68,893 ($2,570) $916,903 May-10 $66,152 $149 $66,301 $2,723 $3,969 $826 ($762) $2,399 $9,156 $57,145 $974,048 Jun-10 $66,192 $138 $66,330 $1,264 $3,973 $1,420 $4,694 $4,507 $15,857 $50,473 $1,024,521 Jul-10 $66,192 $163 $66,355 $5,632 $3,969 $13,346 $5,692 $1,575 $30,214 $36,141 $1,060,662 Aug-10 $66,112 $194 $66,306 $180 $5,730 $11,269 $7,492 $10,860 $35,530 $30,776 $1,091,437 Sep-10 $65,953 $187 $66,140 $1,253 $5,470 $63,521 $38,811 $4,965 $114,020 ($47,880) $1,043,557 TOTALS $761,157 $1,816 $762,973 $501,970 $51,648 $99,105 $375,896 $43,513 $1,072,131 ($309,159) BEGINNING BALANCE FISCAL YEAR 2010-11 $1,043,557 Oct-10 $47,231 $104 $47,335 $442,072 $2,807 $9,356 $8,382 $0 $462,618 -$415,283 $628,275 Nov-10 $47,391 $97 $47,488 $1,021 $4,194 $1,868 ($13,257) $6,551 $377 $47,111 $675,386 Dec-10 $47,552 $113 $47,665 ($67,076) $4,015 ($994) $7,003 $890 ($56,162) $103,827 $779,214 Jan-11 $47,512 $103 $47,615 $1,031 $4,061 $9,038 ($1,399) $595 $13,327 $34,288 $813,502 Feb-11 $47,472 $110 $47,581 $1,028 $4,062 ($2,823) $1,833 $2,460 $6,561 $41,021 $854,522 Mar-11 $47,512 $133 $47,645 $21,216 $5,844 ($1,994) $19,155 $3,593 $47,815 ($170) $854,353 Apr-11 $47,592 $79 $47,671 $1,024 $4,077 ($6,428) $17,731 $830 $17,234 $30,437 $884,789 May-11 $47,592 $60 $47,652 $1,208 $4,084 ($2,522) $19,611 $2,580 $24,961 $22,691 $907,480 Jun-11 $47,632 $78 $47,710 $1,028 $4,091 ($1,180) $6,570 $5,348 $15,857 $31,853 $939,334 Jul-11 Aug-11 Sep-11 TOTALS $427,485 $878 $428,363 $402,553 $37,236 $4,321 $65,630 $22,847 $532,586 ($104,224) 7/26/2011 Comparison and Historical Monthly Service Charges & Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Fund Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate Exemption Comparisons Tax Rate Impact General Fund Government Revenues All Funds Revenues Sales Tax Per Capita, General Fund Sales Tax Per Capita, All Funds Sales Tax Rates Sanitation & Recycling Drainage Utility Charge, Residential Comparison Comparative Rates, Water & Wastewater —Other Cities 1111-1 Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FY12 $7.95 Base $6.75+90% of metered water $1.12 per home Prop Tiered Rates/tgals usage @ $2.81 per tgals. $7.99 $2.50 $.96 per apt. unit 0-2 tgals - $2.51 $.56 for Seniors 3-8 tgals - $3.44 9-15 tgals - $4.01 16-35 tgals - $4.39 Over 35 tgals - $4.99 FY11 $7.95 Base $6.75+90% of metered water $1.08 per home Tiered Rates/tgals usage @ $2.66 per tgals. $7.73 $2.50 $.95 per apt. unit 0-2 tgals - $2.27 $.54 for Seniors 3-8 tgals - $3.20 9-15 tgals - $3.75 16-35 tgals - $4.10 Over 35 tgals - $4.66 FY10 $7.75 Base $6.00+90% of metered water $1.04 per home Tiered Rates/tgals usage @ $2.53 per tgals. $7.48 $2.50 $.94 per apt. unit 0-2 tgals - $2.27 $.52 for Seniors 3-8 tgals - $3.09 9-15 tgals - $3.64 16-35 tgals - $3.97 Over 35 tgals - $4.50 General Fund Key Fiscal Points Proposed % Budget % Actual FY12 Change FY11 Change FY10 Operating Expenses $30,744,884 Capital Expenses $ 672,128 Tax Rate Taxable Valuation* Debt Rating: Moody's S&P 3.41 % $29,731,457 (55.75%) $ 1,519,962 470000 per $100 0.0% Debt = .124612 M&O = .345388 $2,657,437,669 5.92% G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA Drainage = AA+ 6.17% $28,002,856 62.42% $ 935,815 .470000 per $100 0.0% .4700 per $100 Debt = .126095 Debt = .109209 M&O = .343905 M&O = .360791 $2,508,803,688 (5.20%) $2,646,370,793 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA Drainage = AA+ G.O. = Al W&S = Al Drainage = Al Sales Tax = A2 G.O. = AA W&S=AA Drainage = AA+ "Includes minimum taxable value of properties under protest and estimate of incomplete properties. 8-1 55,000 54,000 53,000 52,000 Z 51,000 Q 50,000 = 49,000 F- 48,000 - f 47,950 47,000 - 46, 000 - 45,000 POPULATION 49,750 49,950 ,750 52,900 53,400 54,013 54,200 ,1,340 `LOS DK `Lo(& `Lo��o `Lo�1 `10'16 `Lo�� ti ti YEAR *2010 Population Estimates based on census data. Population for non -census years calculated by North Central texas Council of Governments. w EMPLOYEES PER CAPITA CITY POPULATION AS OF 1/1/11 FULL TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 46,990 373 1 to 126 citizens HURST 37,330 403 1 to 93 citizens N.R. HILLS 63,420 617 1 to 103 citizens GRAPEVINE 46,950 640 1 to 73 citizens COLLEYVILLE 22,860 194 1 to 118 citizens AVERAGE 43,510 445 1 to 98 citizens EULESS 51,340 374 1 to 137 citizens * Population estimates from North Central Texas Council of Governments. L EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $28,215,833 $600 HURST $24,151,311 $647 N.R. HILLS $36,090,925 $569 GRAPEVINE $41,080,000 $875 COLLEYVILLE $18,646,973 $816 AVERAGE $29, 637, 008 $701 EULESS $28,229,863 $550 * Data from FY10 Comprehensive Annual Financial Reports. 8-4 EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $56,001,695 $1,192 HURST $57,451,237 $1,539 N.R. HILLS $88,795,539 $1,400 GRAPEVINE $118,246,000 $2,519 COLLEYVILLE $35,272,663 $1,543 AVERAGE $71,153, 427 $1, 638 EULESS $68,739,545 $1,339 * Data from FY10 Comprehensive Annual Financial Reports. 8-5 EXPENDITURES PER CAPITA ALL FUNDS Bedford: General, Debt Service, Water & Sewer, Stormwater Utility, Special Revenue Funds Hurst: General, Water & Sewer, HCDC, Anti -Crime, Debt Service NRH: General, Parks & Recreation Facilities Development, CCPD, Debt Service, Special Revenue, Water & Sewer, Golf Course & Aquatic Park Grapevine: General, Special Revenue, Debt Service, TIF #1 & 2, Water & Sewer, Lake Enterprise Colleyville: General, Debt Service, Enterprise and Special Revenue Funds Euless: General, Car Rental, Special Revenue, Debt Service, Water & Sewer, Drainage Utility, Golf Course, Other Enterprises Fund a-6 T V NET BONDED DEBT GENERAL OBLIGATION CITY (AUDIT FY 10) AMOUNT RATIO OF DEBT TO ASSESSED VALUE DEBT PER CAPITA BEDFORD $50,104,131 1.67% $1,007 HURST $25,825,000 0.98% $669 N.R. HILLS $44,013,715 0.66% $1,174 GRAPEVINE $126,465,000 1.79% $2,529 COLLEYVILLE $12,145,430 0.39% $529 AVERAGE $51, 710, 655 1.10 % $1,182 EULESS $27,565,000 1.06% $509 SOURCE: FY 2010 Comprehensive Annual Financial Report ( T co TAX RATE & EXEMPTIONS j1K COMPARISONS OF PROPOSED RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $142,501(A) TAX WITH SEN. CITIZEN EXEMPTION ON $122,969 (B) AVERAGE HOME VALUE 9/1/2010 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD (C) 0.4916 0% $50,000 $701 $359 $156,925 $771 $526 HURST 0.5780 20% $35,000 $659 $366 $134,017 $620 $417 N.R. HILLS 0.5700 15% $36,000 $690 $391 $149,723 $725 $520 GRAPEVINE 0.3500 20% $60,000 $399 $134 $217,608 $609 $399 COLLEYVILLE (C) 0.3559 0% $65,000 $507 $206 $411,151 $1,463 $1,232 AVERAGE 0.4691 11% $49,200 $591 $291 $213,885 $893 $662 EULESS 0.4700 20% $35,000 $536 $298 $141,093 $531 $366 NOTES: (A) Euless' average home value as of July 2011. (B) Average home value of senior citizen property in the City of Euless as of July 2011. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE IMPACT FY10-11 * FY11-12* Budgeted Proposed Tax Rate @ 47.0000 @ 47.0000 Average Home Value = $140,715 $142,501 Less: Homestead Exemption, 20% $28,143 $28,500 Adjusted Value $112,572 $114,001 Annual Tax Burden: (at above tax rates) $529.09 $535.80 or monthly $44.09 $44.65 Over 65 Average Home Value = $121,673 $122,959 Less: Homestead Exemption, 20% $24,335 $24,592 Adjusted Value $97,338 $98,367 Less: Over 65 Exemption -$35, 000 -$35, 000 Net Value $62,338 $63,367 Annual Tax Burden: (at above tax rates) $292.99 $297.83 or monthly $24.42 $24.82 *Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. 7/26/2011 8-9 r 90 0 GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $8,859,980 $9,438,708 $14,653,579 $8,673,000 $10,546,805 $9,422,860 Sales Tax $7,148,263 $8,899,923 $8,423,382 $21,214,000 $2,638,279 $7,787,954 Mixed Beverage Tax included in other revenue $102,436 $118,253 $1,226,000 $75,365 $71,653 Franchise Fee $3,278,385 $2,970,646 $4,610,148 $6,133,000 $1,867,065 $3,967,028 Fines & Fees $1,201,247 $2,083,728 $2,631,813 $2,126,000 $1,177,337 $3,421,277 Licenses & Permits $710,722 $734,734 $1,148,594 $1,117,000 $607,132 $719,918 Charges for Service $2,232,194 $1,913,155 $5,349,622 $5,210,000 $917,884 $1,230,983 Intergovernmental $536,328 $945,342 $465,227 $72,000 $6,325 $376,512 Interest $55,695 $108,486 $212,158 $28,000 $29,252 $113,660 Other Revenue $195,871 $233,823 $298,628 $958,000 $80,924 $182,802 Operating Transfers In $2,214,949 $0 $1,402,667 $2,776,000 $857,622 $1,614,599 TOTAL $26,433,634 $27,430,981 $39,314,071 $49,533,000 $18,803,990 $28,909,246 SOURCE: FY 2010 Comprehensive Annual Financial Report L GENERAL REVENUE FUND DIFFERENCES CHARGES FOR SERVICES: Bedford: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi -Family Inspections. Hurst: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning & Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, and other Misc Community Service Fees. NRH: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption. Grapevine: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning & Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges. Colleyville: Includes General Fund only Euless: �... Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning & Platting, Rental Income & Concessions. Recreation Fees are recorded in a separate fund. 8-11 r r 90 N ALL FUNDS REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $13,714,212 $12,321,719 $20,453,579 $34,225,000 $12,557,716 $12,277,457 Occupancy Tax $557,129 included in sales tax $240,387 $10,725,000 $0 $237,429 Sales Tax $9,531,017 $17,443,126 $16,984,149 $42,000,000 $4,936,484 $12,337,598 Mixed Beverage Tax included in other rev $102,436 $118,253 $1,226,000 $75,365 $71,653 Franchise Fee $3,278,385 $2,970,646 $4,610,148 $6,133,000 $1,867,065 $3,967,028 Fines & Fees $1,920,400 $2,083,728 $4,429,450 $2,126,000 $1,244,146 $3,421,277 Licenses & Permits $710,722 $734,734 $1,148,594 $1,117,000 $607,132 $719,918 Charges for Service $19,918,822 $19,086,208 $35,857,695 $33,884,000 $13,229,670 $26,383,798 Intergovernmental $3,034,152 $1,008,620 $1,598,100 $1,805,000 $77,474 $391,862 Interest/Other Revenue $42,961 $852,437 $3,887,113 $2,379,000 $531,823 $2,389,778 Car Rental* $0 $0 $0 $0 $0 $11,480,736 TOTAL $62,707,800 $56,603,664 $89,327,468 $135,620,000 $35,126,875 $73,678,534 SOURCE: FY 2010 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 $4,130,879. 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. 8-13 M SALES TAX PER CAPITA GENERALFUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $7,148,263 152 101 HURST (10) $8,899,923 238 N.R. HILLS (10) $8,423,382 133 GRAPEVINE (10) $21,214,000 452 COLLEYVILLE (1 ¢) $2,638,279 115 AVERAGE $9, 664, 769 222 EULESS (1.25¢) $7,787,954 152 121 * Data from FYI Comprehensive Annual Financial Report. 8-14 SALES TAX PER CAPITA ALL FUNDS CITY* TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $9,531,017 203 HURST (20) $17,443,126 467 N.R. HILLS (20) $16,428,000 259 GRAPEVINE (20) $42,000,000 896 COLLEYVILLE (20) $4,936,484 216 AVERAGE $18,067,725 415 EULESS (20) $12,337,698 240 " Data from FY10 Comprehensive Annual Financial Report. 8-15 \11 Sales Tax Rates July 1, 2011 CITY RATE INCLUDES Bedford 8.25% 1/2 property tax relief 1/2 4b (streets) Colleyville 8.25% 1/2 economic development 1/2 crime prevention EULESS 8.25% 1/2 economic development 1/4 crime prevention 1/4 property tax relief Grapevine 8.25% 1/2 4B economic development 1/2 crime prevention Haltom City 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 1/4 parks and recreation Hurst 8.25% N. Richland Hills 8.25% Southlake 8.25% 1/2 economic development 1/2 crime prevention 1/2 parks & recreation 1/2 crime prevention 1/2 parks development 1/2 crime prevention 8-16 90 J SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES CITY SINGLE FAMILY CUSTOMERS COST OF SERVICE* BAGS OR CANS TWICE A YEAR BULK PICKUP RECYCLING COMPANY COST OF RECYCLING* BEDFORD 14,700 $7.15 Bags Only YES ALLIED $1.96 COLLEYVILLE 8,167 $9.13 EITHER ONCE IESI $2.01 GRAPEVINE 14,000 $11.09 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 12,600 $9.85 EITHER YES IESI INCLUDED HURST 12,100 $7.16 EITHER YES ALLIED $2.11 N . R. HILLS 20,000 $10.01 EITHER YES DUNCAN DISP INCLUDED RICHLAND HILLS 2,900 $10.48 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,470 $12.34 EITHER YES DUNCAN DISP INCLUDED AVERAGE 11,617 $9.65 $2.03 EULESS 11,746 $7.73 EITHER NO CWD $1.08 * Rates as of June 30, 2011 DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON Colleyville $7.00 Bedford $3.50 Hurst $4.00 Grapevine $4.00 North Richland Hills $3.42 Arlington $4.25 Grand Prairie $4.35 Richland Hills $8.50 AVERAGE $4 .. Euless $2.50 (maximum) (maximum) * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. 8-18 Pq a� COMPARATIVE RATES WATER CITY MINIMUM BILL* WATER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $18.37 2.89/tgals $27.04 $41.49 $53.05 $61.72 $76.17 SENIOR $16.70 2.89/tgals $25.37 $39.82 $51.38 $60.05 $74.50 GRAPEVINE* $9.75 2.74/tgals $12.49 $26.19 $37.15 $45.37 $59.07 N. R. HILLS* $9.30 3.64/100cf $14.17 $38.52 $58.00 $72.61 $96.96 4.87/tgals COLLEYVILLE* $12.10 3.53/tgals $15.63 $33.28 $47.40 $57.99 $75.64 HURST* $12.70 5.51/tgals $18.21 $45.76 $67.80 $84.33 $111.88 AVERAGE $12.11 3.67/tgals $17.51 $37.05 $52.68 $64.40 $83.94 EULESS (Proposed) $7.95 2.51 / 0-2 tgals $16.41 $33.61 $49.65 $61.68 $83.63 3.44 / 3-8 tgals 4.01 / 9-15 tgls 4.39 / 16-35 tgals 4.99/ > 35 tgals *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 - NON -SENIOR $10.88 1.72/tgals $16.04 $24.64 $31.52 $31.52 $31.52 SENIOR $9.88 1.72/tgals $15.04 $23.64 $30.52 $30.52 $30.52 GRAPEVINE (15,000 Cap) $7.80 3.26tgals $17.58 $33.88 $46.92 $56.70 $56.70 N. R. HILLS $7.27 1.96/100cf $15.13 $28.23 $38.71 $38.71 $38.71 2.62/tgals COLLEYVILLE $8.80 2.27/tgals $15.61 $26.96 $36.04 $36.04 $36.04 HURST $9.92 3.18/tgals $19.46 $35.36 $48.08 $48.08 $48.08 AVERAGE $9.09 2.48/tgals $16.76 $29.81 $40.25 $42.21 $42.21 EULESS* $6.75 2.81/t als $14.34 1 $26.98 1 $37.10 1 $40.47 1 $40.47 *Billed for 90% of water consumption up to 12,000 gallons. For cities without a stated maximum, a 12,000 gallon cap was used for comparative purposes. 8-19 90 N O CITY BEDFORD GRAPEVINE N . R. HILLS jCOLLEYVILLE iHURST AVERAGE EULESS (Proposed) WATER (8 t als $41.49 $26.19 $38.52 $33.28 $45.76 $37.05 $33.61 Utility Bill Comparison WASTEWATER DRAINAGE (8 tgals) $24.64 $3.50 $33.88 $4.00 $28.23 $3.42 $26.96 $7.00 $35.36 $4.00 $29.81 $4.38 $26.98 $2.50 SANITATION RECYCLING $7.15 $1.96 $11.09 INCLUDED $10.01 INCLUDED $9.13 $2.01 $7.16 $2.11 $8.91 $2.03 $7.73 $1.08 TOTAL BILL $78.74 $75.16 $80.18 $78.38 $94.39 $82.18 $71.90 Mayor Mary Lib Saleh Jun. 13,000 Jul. 26,000 Aug. 16,000 Sep. 35,000 Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 27,000 19,000 9,000 11,000 6,000 5,000 12,000 22,000 BEDFORD water $56 wastewater $26 $94 t2R $65 0.9a $120 clla $96 $73 $44 $50 $36 $33 $53 $82 $801 a,,,, --- _ _ _ - .pra .➢Iwo a7,17 GRAPEVINE water wastewater $40 $36 $76 $36 $48 $36 $100 $36 $78 $56 $29 $34 $21 $18 $37 $65 $602 combined $76 $112 $84 $136 $36 $114 $36 $92 $36 $65 $36 $70 $36 $36 $36 $36 $433 $57 $54 $73 $101 $1,01 N.R. HILLS water wastewater $63 $30 $126 $30 $77 $30 $170 $131 $92 $43 $53 $29 $24 $58 $107 $974 $30 $30 $30 $30 $30 $30 $30 $3n esn czcn ao N COLLEYVILLE water wastewater $51 $28 $97 $28 $62 $28 $129 $28 $100 $72 $37 $44 $26 $23 $47 $83 $770 combined $79 $125 $90 $157 $28 $129 $28 $101 $28 $65 $28 $72 $28 $28 $28 $28 $342 $55 $51 $76 $111 $1,112 HURST water wastewater $73 $37 $145 $37 $90 $37 $195 $37 $150 $106 $51 $62 $35 $29 $68 $123 $1,128 combined $111 $182 $127 $232 $37 $188 $37 $144 $37 $89 $37 $100 $37 $72 $37 $37 $37 $450 $67 $105 $160 $1,677 AVERAGE water wastewater $57 $32 $107 $32 $68 $32 $143 $32 $111 $80 $41 $49 $29 $25 $53 $92 $855 combined $88 $139 $100 $174 $32 $143 $32 $112 $32 $73 $32 $80 $32 $61 $32 $32 $32 $379 $57 $84 $123 $1,234 EULESS water wastewater $41 $30 $92 $30 $53 $30 $128 $30 $96 $66 $28 $35 $17 $14 $39 $79 $688 combined $71 $122 $83 $158 $31 $127 $32 $98 $22 $50 $26 $14 $12 $29 $32 $318 $61 $31 $26 $68 $111 51.006 CC Water Sewer- Saleh Councilmember Tim Stinneford Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 23,000 12,000 11,000 11,000 9,000 7,000 6,000 4,000 6,000 5,000 11,000 10,000 BEDFORD water $85 $53 $50 $50 $44 $39 $36 $30 $36 $33 $50 $47 $553 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $241 combined $105 $73 $70 $70 $64 $59 $56 $50 $56 $53 $70 $67 $793 GRAPEVINE water $67 $37 $34 $34 $29 $23 $21 $15 $21 $18 $34 $32 $366 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $302 combined $92 $62 $60 $60 $54 $49 $46 $40 $46 $43 $60 $57 $669 N.R. HILLS water $112 $58 $53 $53 $43 $34 $29 $19 $29 $24 $53 $48 $566 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $255 combined ao $133 $79 $74 $74 $65 $55 $50 $40 $50 $45 $74 $70 $810 N N COLLEYVILLE water $86 $47 $44 $44 $37 $30 $26 $19 $26 $23 $44 $40 $466 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $251 combined $107 $68 $65 $65 $58 $51 $47 $40 $47 $44 $65 $61 $717 HURST water $128 $68 $62 $62 $51 $40 $35 $24 $35 $29 $62 $57 $664 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $323 combined $155 $95 $89 $89 $78 $67 $62 $51 $62 $56 $89 $84 $976 AVERAGE water $96 $53 $49 $49 $41 $33 $29 $21 $29 $25 $49 $45 $519 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $274 combined $119 $76 $72 $72 $64 $56 $52 $44 $52 $48 $72 $68 $793 EULESS water $80 $38 $34 $34 $27 $21 $17 $11 $17 $14 $35 $31 $359 wastewater $31 $27 $25 $25 $21 $17 $14 $10 $14 $12 $26 $24 $246 combined $111 $65 $59 $59 aaR -VIA c111 Qom, — --- __. CC Water Sewer- Stinneford Councilmember Leon Hogg Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 13,000 10,000 8,000 6,000 5,000 3,000 5,000 3,000 5,000 4,000 8,000 4,000 BEDFORD water $56 $47 $41 $33 $33 $27 $33 $27 $33 $30 $41 $30 $431 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $220 combined $74 $66 $60 $51 $51 $45 $51 $45 $51 $48 $60 $48 $651 GRAPEVINE water $40 $32 $26 $18 $18 $12 $18 $12 $18 $15 $26 $15 $261 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $263 combined $62 $54 $48 $40 $40 $34 $40 $34 $40 $37 $48 $37 $514 N.R. HILLS water $63 $48 $39 $24 $24 $14 $24 $14 $24 $19 $39 $19 $360 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $223 Co combined $81 $67 $57 $43 $43 $33 $43 $33 $43 $38 $57 $38 $574 N W COLLEYVILLE water $51 $40 $33 $23 $23 $16 $23 $16 $23 $19 $33 $19 $318 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $224 combined $70 $59 $52 $41 $41 $34 $41 $34 $41 $38 $52 $38 $542 HURST water $73 $57 $46 $29 $29 $18 $29 $18 $29 $24 $46 $24 $422 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $284 combined $97 $80 $69 $53 $53 $42 $53 $42 $53 $47 $69 $47 $707 AVERAGE water $57 $45 $37 $25 $25 $18 $25 $18 $25 $21 $37 $21 $365 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $243 combined $77 $65 $57 $46 $46 $38 $46 $38 $46 $42 $57 $42 $598 EULESS water $41 $30 $23 $14 $14 $8 $14 $8 $14 $11 $24 $11 $212 wastewater $30 $23 $18 $11 $11 $7 $12 $7 $12 $10 $19 $10 $170 combined $71 $53 $41 $25 $25 $15 $26 $15 $26 $21 $43 $21 S3R2 CC Water Sewer -Hogg Councilmember Linda Martin Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 12,000 17,000 11,000 18,000 4,000 4,000 3,000 5,000 3,000 6,000 14,000 16,000 BEDFORD water $53 $68 $50 $70 $30 $30 $27 $33 $27 $36 $59 $65 $547 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 V17 a17 C17 &— GRAPEVINE water $37 $51 $34 $54 $15 $15 $12 $18 $12 $21 $43 $48 $361 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $237 combined $57 $71 $54 $73 $35 $35 $32 $38 $32 $40 $62 $68 $598 N.R. HILLS water $58 $82 $53 $87 $19 $19 $14 $24 $14 $29 $68 $77 $645 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $203 combined $75 $99 $70 $104 $36 $36 $31 $41 $31 $46 $85 $94 $748 N A COLLEYVILLE water $47 $65 $44 $69 $19 $19 $16 $23 $16 $26 $54 $62 $469 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $206 combined $65 $82 $61 $86 $36 $36 $33 $40 $33 $43 $72 $79 $665 HURST water $68 $95 $62 $101 $24 $24 $18 $29 $18 $35 $79 $90 $643 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $269 combined $89 $117 $84 $122 $45 $45 $40 $51 $40 $56 $100 $111 $902 AVERAGE water $53 $72 $49 $76 $21 $21 $18 $25 $18 $29 $60 $68 $511 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $222 combined $71 $91 $67 $95 $40 $40 $36 $44 $36 $48 $79 $87 $733 EULESS water $38 $57 $34 $60 $11 $11 $8 $14 $8 $17 $46 $54 $358 wastewater $27 $30 $25 $31 $10 $10 $7 $12 $7 $14 $32 $32 $437 combined $65 $87 $59 $91 $21 $21 $15 $26 $15 $31 $78 $86 $595 CC Water Sewer - Martin Councilmember Donna Mickan Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 17,000 28,000 29,000 33,000 17,000 16,000 8,000 11,000 4,000 4,000 16,000 12,000 BEDFORD water $68 $99 $102 $114 $68 $65 $41 $50 $30 $30 $65 $53 $784 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $289 combined $92 $123 $126 $138 $92 $89 $66 $74 $54 $54 $89 $77 $1,073 GRAPEVINE water $51 $81 $84 $95 $51 $48 $26 $34 $15 $15 $48 $37 $586 wastewater $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $394 combined $84 $114 $117 $127 $84 $81 $59 $67 $48 $48 $81 $70 $979 N.R. HILLS water $82 $136 $141 $160 $82 $77 $39 $53 $19 $19 $77 $58 $944 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $328 combined ao $110 $163 $168 $188 $110 $105 $66 $80 $46 $46 $105 $85 $1,273 N N COLLEYVILLE water $65 $104 $107 $122 $65 $62 $33 $44 $19 $19 $62 $47 $749 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $314 combined $91 $130 $134 $148 $91 $88 $59 $70 $45 $45 $88 $74 $1,063 HURST water $95 $156 $161 $184 $95 $90 $46 $62 $24 $24 $90 $68 $1,095 wastewater $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $412 combined $130 $190 $196 $218 $130 $124 $80 $97 $58 $58 $124 $102 $1,506 AVERAGE water $72 $115 $119 $135 $72 $68 $37 $49 $21 $21 $68 $53 $831 wastewater $29 $29 $29 $29 $29 $29 $29 Q29 A90 Clio cqo d,— .,., EULESS water $39 $55 $11 $11 $35 $24 $54 $57 $120 $104 $100 $56 $666 wastewater $29 $32 $10 $10 $26 $20 $32 $30 $30 $30 $30 $30 $309 combined $68 $87 $21 $21 $61 $44 $86 $87 $150 $134 $130 $86 $975 CC Water Sewer- Mickan Councilmember Glenn Porterfield Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 8,000 9,000 8,000 8,000 6,000 5,000 4,000 6,000 6,000 2,000 6,000 7,000 BEDFORD water $41 $44 $41 $41 $36 $33 $30 $36 $36 $24 $36 $39 $437 wastewater $20 $20 $20 $20 $20 $20 $20 $20 0911 x911 can 0— s.... GRAPEVINE water $26 $29 $26 $26 $21 $18 $15 $21 $21 $10 $21 $23 $257 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $302 combined $51 $54 $51 $51 $46 $43 $40 $46 $46 $35 $46 $49 $559 N.R. HILLS water $39 $43 $39 $39 $29 $24 $19 $29 $29 $9 $29 $34 $360 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $266 combined ao $60 $65 $60 $60 $50 $45 $40 $50 $50 $31 $50 $55 $615 N D7 COLLEYVILLE water $33 $37 $33 $33 $26 $23 $19 $26 $26 $12 $26 $30 $325 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $251 combined $54 $58 $54 $54 $47 $44 $40 $47 $47 $33 $47 $51 $676 HURST water $46 $51 $46 $46 $35 $29 $24 $35 $35 $13 $35 $40 $433 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $323 combined $73 $78 $73 $73 $62 $56 $51 $62 $62 $40 $62 $67 $756 AVERAGE water $37 $41 $37 $37 $29 $25 $21 $29 $29 $14 $29 $33 $363 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $274 combined $60 $64 $60 $60 $52 $48 $44 $52 $52 $36 $52 $56 $637 EULESS water $23 $27 $23 $23 $17 $14 $11 $17 $17 $5 $17 $21 $215 wastewater $18 $21 $18 $18 $14 $12 $10 $14 $14 $5 $14 $17 $175 combined $41 $48 $41 $41 $31 $26 $21 $31 $31 $10 $31 $38 $390 CC Water Sewer- Porterfield Councilmember Perry Bynum Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 15,000 36,000 13,000 41,000 14,000 11,000 14,000 14,000 10,000 7,000 17,000 15,000 BEDFORD water $62 $120 $56 $137 $59 $50 $59 $59 $47 $39 $68 $62 $816 wastewater $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $392 combined $94 $152 $89 $170 $91 $83 $91 $91 $80 $71 $100 $94 $1,208 GRAPEVINE water $45 $100 $40 $117 $43 $34 $43 $43 $32 $23 $51 $45 $616 wastewater $49 $49 $49 $49 $49 $49 $49 $49 $49 $49 $49 $49 $689 combined $94 $149 $89 $166 $92 $84 $92 $92 $81 $73 $100 $94 $1,205 N.R. HILLS water $73 $170 $63 $199 $68 $53 $68 $68 $48 $34 $82 $73 $998 wastewater $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $40 $485 combined $113 $210 $103 $240 $108 $94 $108 $108 $89 $74 $123 Co $113 $1,483 tV J COLLEYVILLE water $58 $129 $51 $150 $54 $44 $54 $54 $40 $30 $65 $58 $788 wastewater $38 $38 $38 $38 $38 $38 $38 $38 $38 $38 $38 $38 $461 combined $96 $166 $88 $187 $92 $81 $92 $92 $78 $67 $103 $96 $1,238 HURST water $84 $195 $73 $228 $79 $62 $79 $79 $57 $40 $95 $84 $1,155 wastewater $50 $50 $50 $50 $50 $50 $50 $50 $50 combined $135 $245 $124 $278 $129 $112 $129 $129 $107 $50 $90 $50 $146 $50 $135 $602 $1,758 AVERAGE water $64 $143 $57 $166 $60 $49 $60 $60 $45 $33 $72 $64 $874 wastewater $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $504 combined $106 $185 $99 $208 $102 $91 $102 $102 $87 $75 $114 $106 $1,378 EULESS water $49 $128 $41 $155 $45 $35 $46 $46 $31 $21 $58 $50 $705 wastewater $31 $30 $30 $30 $30 $26 $32 $32 $23 $17 $32 $32 $345 combined $80 $158 $71 $185 $75 $61 $78 $78 $54 $38 $90 $82 $1,050 CC Water Sewer- Bynum Council Average Jun. 15,000 Jul. 20,000 Aug. 14,000 Sep. 22,000 Oct. 12,000 Nov. 9,000 Dec. Jan. Feb. Mar. Apr. May TOTAL 7,000 8,000 6,000 5,000 12,000 12,000 BEDFORD water wastewater $62 $23 $76 $23 $59 $23 $82 $23 $53 $44 $39 $41 $36 $33 $53 $53 $631 combined $85 $99 $82 $105 $23 $76 $23 $67 $23 $23 $23 $23 $23 $23 $275 $62 $64 $59 $56 $76 $76 $906 GRAPEVINE water wastewater $45 $31 $59 $31 $43 $31 $65 $31 $37 $29 $23 $26 $21 $18 $37 $37 $440 combined $76 $90 $73 $95 $31 $68 $31 $60 $31 $54 $31 $31 $31 $31 $31 $367 $57 $51 $49 $68 $68 $808 N.R. HILLS water wastewater $73 $26 $97 $26 $68 $26 $107 $26 $58 $43 $34 $39 $29 $24 $58 $58 $686 combined $98 $123 $93 $132 $26 $84 $26 $69 $26 $26 $26 $26 $26 $26 $307 $59 $64 $54 $50 $84 $84 $994 OD COLLEYVILLE water wastewater $58 $25 $76 $25 $54 $25 $83 $25 $47 $37 $30 $33 $26 $23 $47 $47 $562 combined $83 $100 $79 $107 $25 $72 $25 $62 $25 $54 $25 $25 $25 $25 $25 $296 $58 $51 $47 $72 $72 $858 HURST water wastewater $84 $32 $112 $32 $79 $32 $123 $32 $68 $51 $40 $46 $35 $29 $68 $68 $803 combined $117 $144 $111 $155 $32 $100 $32 $83 $32 $72 $32 $32 $32 $32 $32 $386 $78 $67 $61 $100 $100 $1,189 AVERAGE water wastewater $64 $27 $84 $27 $60 $92 $53 $41 $33 $37 $29 $25 $53 $53 $624 $27 $27 $27 $27 $27 �� C77 a�� ,,,, ___ EULESS water $44 $61 $31 $61 $35 $26 wastewater $28 $28 $22 $22 $25 $18 combined $72 $89 $53 $83 $60 $44 $25 $27 $32 $27 $46 $18 $19 $16 $14 $26 $43 $46 $48 $41 $72 $43 $468 $25 $261 $68 $719 CC Water Sewer - Average Water Utilities Analysis Historical Rainfall Data Average High Temperatures —Graph Comparison of Rainfall to Water Consumption Water Production —Table & Graph Water Purchases —Table & Graph Available Water Supply —Table & Graph Water Billing —Table & Graph FY Water Efficiency Rating —Table & Graph Wastewater Flow —Table & Graph Water Revenue —Table Wastewater Revenue —Table CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 14, 2011 Water supply and water billing for FY2011 are currently tracking right in line with five year averages. Historically, the last quarter of the fiscal year receives the least amount of rainfall and realizes the greatest demand for water. The last quarter of the fiscal year typically accounts for approximately 35% of annual water sales volume. FY2011 data is shown through June 2011 when available. The data presented in this report is as follows: HISTORICAL RAINFALL DATA AND GRAPH The rainfall information shown is obtained from the National Weather Service station located at DFW Airport. Actual rainfall experienced throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or "normal" year is also presented. HISTORICAL AVERAGE HIGH TEMPERATURE DATA AND GRAPH The temperature information shown is also obtained from the National Weather Service station located at DFW Airport. Actual temperatures throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or "normal" year is also presented. COMPARISON OF RAINFALL TO WATER SALES A graphical representation of the inverse relationship between rainfall and water sales for a five year period is presented. HISTORICAL WATER PRODUCTION DATA AND GRAPH A table detailing water production of Euless' three wells for five fiscal years along with the five- year average is presented. Additionally, a graphical representation of the five-year average, the current year, and the prior fiscal year is shown by month. 9-1 HISTORICAL WATER PURCHASES DATA AND GRAPH A table detailing water purchases from Trinity River Authority for five fiscal years including a `— five-year average is presented. A graphical representation of the five-year average, the current year, and the previous fiscal year is shown by month on the page following the table. HISTORICAL WATER SUPPLY DATA AND GRAPH The available water supply, which is the sum of production and purchases, is reflected for five fiscal years. A column representing the five year average by month is also shown on the report. The graph shows supply for the five year average, the current year, and last fiscal year. HISTORICAL WATER BILLING DATA AND GRAPH Water billing statistics are presented for five fiscal years along with the five year average billings. This data is also presented graphically on the page following the table. The graph includes the five year average, the current fiscal year, and the previous fiscal year. HISTORICAL WATER EFFICIENCY RATING DATA AND GRAPH The water efficiency rating, which is calculated by dividing billed consumption by supply, is shown on the next table. The graph immediately following the table shows the efficiency ratings for five fiscal years on the bar graph. The line graphs indicate billing and supply for five years in millions of gallons. HISTORICAL WASTEWATER FLOW DATA AND GRAPH A table detailing wastewater treatment flows to Trinity River Authority for five fiscal years including a five-year average is presented. A graphical representation of the five-year average, the current fiscal year, and the prior fiscal year is shown by month on the page immediately following the table. HISTORICAL WATER AND WASTEWATER REVENUES The last two tables reflect water and wastewater revenues for five fiscal years, the five year averages, and the average annual percent each month's revenue represents of the total. 9-2 Monthly Rainfall Totals in Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total FY2006 0.89 0.02 0.33 2.25 3.85 4.40 1.86 1.90 0.34 1.78 0.52 2.60 20.74 FY2007 4.34 2.58 3.33 5.58 0.43 3.81 2.82 8.34 11.10 5.54 0.35 4.99 53.21 FY2008 3.53 1.22 2.34 0.27 2.30 6.07 3.85 2.21 0.84 0.81 2.82 0.84 27.10 FY2009 2.29 4.53 0.27 0.82 0.72 5.56 3.54 4.36 3.98 2.09 1.64 6.52 36.32 FY2010 8.05 1.76 1.85 2.76 2.83 3.57 2.03 1.09 2.08 3.13 0.41 9.09 38.65 FY2011 1.16 1.50 2.05 1.60 0.92 0.07 2.46 7.95 2.84 20.55 Inc/(Dec)from PY (6.89) (0.26) 0.20 (1.16) (1.91) (3.50) 0.43 6.86 0.76 (5.47) 5-Year Average 3.82 2.02 1.62 2.34 2.03 4.68 2.82 3.58 3.67 2.67 1.15 4.81 35.20 "Normal" 4.11 2.57 2.57 1.90 2.37 3.06 3.20 5.15 3.23 2.12 2.03 2.42 34.73 Inc/(Dec)from Normal 1 (2.95) (1.07) (0.52) (0.30) (1.45) (2.99) (0.74) 2.80 (0.39) 1 (7,61) CITY OF EULESS MONTHLY RAINFALL IN INCHES 10 9 8 w 6 - O Q ■ Normal" 5 - ■ FY2010 t a -- - - ■ FY2011 3 1 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Average High Temperatures by Month By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2009 FY2010 81 72 71 70 83 75 61 54 67 49 70 67 76 77 83 87 94 96 96 94 96 101 85 89 FY2011 81 69 60 54 61 73 82 84 98 Inc/(Dec) from PY 9 (1) (15) 12 6 5 (3) 2 "Normal" 1 78 65 78 1 54 60 1 68 1 76 83 91 1 95 1 95 88 Inc/(Dec) from Normal 1 3 1 4 1 (18)1 1 1 5 1 6 1 1 1 7 110 100 90 i 80 L C. 70 60 50 40 Oct CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES 82 8 73 69 68 0 611 61 I 54 54 r Nov Dec Jan Feb Nlar Apr Nlav Jun 98 ul 95 Aug Sep N "Normal" o FV2010 ■ FV2011 60 55 m 50 } 45 L m c 40 35 0 30 25 20 15 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption (millions of gallons) 2006 20.74 2,986,380 2986 2007 53.21 2,248,853 2249 2008 27.10 2,520,331 2520 2009 36.32 2,483,210 2483 2010 38.65 2,313,225 2313 COMPARISON OF RAINFALL TO WATER CONSUMPTION 2006 2007 t-Rainfall 2008 200E Fiscal Year Water Consumption 2010 3,500 L 3,000 m 2,500 rL c 2,000 �a 0 1,500 0 c 1,000 500 0 Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. October 22,533 39,369 50,288 51,512 47,983 42,331 November 21,191 37,309 55,024 41,131 55,073 41,946 December 23,792 17,223 53,048 49,922 44,544 37,706 1st Qtr. Total 67,516 93,901 158,360 142,565 147,600 121,988 1st Qtr. Monthly Avg. (MGD) 0.73 1.02 1.72 1.55 1.60 1.33 January 24,506 18,770 56,995 1 43,775 25,601 33,929 February 42,126 16,222 48,794 57,617 16,678 36,287 March 46,105 20,658 73,476 46,729 20,077 41,409 2nd Qtr. Total 112,737 55,650 179,265 148,121 62,356 111,626 2nd Qtr. Monthly Avg. (MGD) 1.25 0.62 1.99 1.65 0.69 1.24 6 Month Total 180,253 337,625 290,686 209,956 233,61{ 6 Month Avr n April 44,627 20,402 71,738 1 25,871 39,375 40,403 May 44,386 27,242 78,983 38,347 42,069 46,205 June 21,678 29,839 50,653 61,937 40,338 40,889 3rd Qtr. Total 110,691 77,483 201,374 126,155 121,782 127,497 3rd Qtr. Monthly Avg. (MGD) 1.22 0.85 2.21 1.39 1.34 1.40 9 Month Total 290.944 ')27.034 538.999 416,841 331,738 361,111 9 Month Avg. July 48,495 29,127 80,490 50,732 52,211 August 38,469 46,314 66,786 62,467 53,509 September 37,026 46,073 44,016 49,114 44,057 4th Qtr. Total 123,990 121,514 191,292 162,313 - 149,777 4th Qtr. Monthly Avg. MGD 1.35 1.32 2.08 1.76 - 1.63 Year End Total 414,934 348,548 730,291 579.154 331,738 510.888 Annual Monthly Avg. (MGD) 1.14 0.95 2.00 0.91 0 Deviation From Historical Mo. Avg. (MGD) (0.26) (0.44)1 0.60 1 0.19 (0.49) From Historical Yearly Avg. (95,954) (162,340)1 219,403 1 68,266 (179,150) 9-6 70,000 WATER PRODUCTION 60,000 N C O C7 50,000 O N C 40,000 m N O 30,000 20,000 10,000 _ -r OG�O��t ■ 5-Year Avg. ■ FY10 ■FY11 Water Purchases (in thousands of gallons, unless othe►wise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. October 230,500 199,124 202,962 90,014 201,867 184,893 November 177,786 185,849 142,350 107,285 134,929 149,640 December 148,956 140,381 123,652 107,858 130,264 130,222 1st Qtr. Total 557,242 525,354 468,964 305,157 467,060 464,755 1 st Qtr. Monthly Avg. (MGD) 6.06 5.71 5.10 3.32 5.08 5.05 January 141,747 131,038 120,305 123,620 131,248 129,592 February 122,239 130,373 113,368 92,828 130,917 117,945 March 168,633 130,578 114,924 117,785 175,479 141,480 2nd Qtr. Total 432,619 391,989 348,597 334,233 437,644 389,016 2nd Qtr. Monthly Avg. (MGD) 4.81 4.36 3.87 3.71 4.86 4.32 6 Month Total 989,861 917,343 817,561 639,390 904,704 853,772 April 149,769_1 135,871 1 113,996 1 151,113 1 172,048 1 144,559 May 170,480 183,593 120,134 1 197,373 1 183,480 1 171,012 June 180,791 244,623 210,853 1 281,453 287,051 240,954 3rd Qtr. Total 501,040 564,087 444,983 629,939 642,579 556,526 3rd Qtr. Monthly Avg. (MGD) 5.51 6.20 4.89 6.92 7.06 6.12 9 Month Total 1,490,901 1,481,430 1,262,544 1,269,329 17547,283 1,410,29% 9 Month Avg. 5.46 July 207,908 1 330,602 263,100 239,2421 260,213 August 290,641 264,721 246,358 326,727 1 282,112 September 212,976 215,221 183,533 193,462 201,298 4th Qtr. Total 711,525 810,544 692,991 759,431 - 743,623 4th Qtr. Monthly Avg. (MGD) 7.73 8.81 7.53 8.25 - 8.08 Year End Total 2,202,426 2,291,974 1,955,535 2,028,760 1,547,283 2,153,920 Annual Monthly Avg. (MGD) 6.03 6.28 5.36 5.56 4.24 5.90 Deviation From Historical Mo. Avg. (MGD) 0.13 0.38 1 (0.54) (0.34) 1.66) From Historical Yearly Avg. 48,506 138,054 1 (198,385) (125,160) (606,637) 9-8 1p 10 300,000 WATER PURCHASES _l N C O 250,000 c� 0 O 200,000 U)1 C c� N 150,000 O t t` 100,000 50,000 , ejc or PQ�\ �a� �� ,�� ot o��occ1 O col Ooo r`J�� a �e �� P Q� 50 U 5-Year Avg. I -I FY10 U FY11 Available Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. October 253,033 238,493 253,250 141,526 249,850 227,230 November 198,977 223,158 197,374 148,416 190,002 191,585 December 172,748 157,604 176,700 157,780 174,808 167,928 1st Qtr. Total 624,758 619,255 627,324 447,722 614,660 586,744 1st Qtr. Monthly Avg. (MGD) 6.79 6.73 6.82 4.87 6.68 6.38 January 166,253 149,808 177,300 167,395 1 156,849 163,521 February 164,365 146,595 162,162 150,445 147,595 154,232 March 214,738 151,236 188,400 164,514 195,556 182,889 2nd Qtr. Total 545,356 447,639 527,862 482,354 500,000 500,642 2nd Qtr. Monthly Avg. MGD 6.06 4.97 5.87 5.36 5.56 5.56 6 Month Total 170,114 1,066,894 1,155,186 930,076 114,660 087,386 6 Month Avc 6.43 5.86 6.35 5.11 6.12 5.97 April 194,396 156,273 185,734 1 176,984 211,423 184,962 May 214,866 210,835 199,117 235,720 225,549 217,217 June 202,469 274,462 261,506 343,390 327,389 281,843 3rd Qtr. Total 611,731 641,570 646,357 756,094 764,361 684,023 3rd Qtr. Monthly Avg. (MGD) 6.72 7.05 7.10 8.31 8.40 7.52 9 Month Total 1,781,845 1,708,464 1,801,543 1.686,170 1.879,021 .771,409 9 Month Avc 6.53 6.26 6.60 6.18 6.88 6.49 July 256,403 359,729 343,590 289,974 1 312,424 August 329,110 311,035 313,144 389,194 335,621 September 250,002 261,294 227,549 242,576 245,355 4th Qtr. Total 835,515 932,058 884,283 921,744 - 893,400 4th Qtr. Monthly Avg. (MGD) 9.08 10.13 9.61 10.02 - 9.71 Year End Total 2,617,360 ? 940,522 2,685,826 2.607,91/ 1,879.021 2.664.80° Annual Monthly Avg. (MGD) 7.17 7.23 7.36 Deviation From Historical Mo. Avg. (MGD) (0.13) (0.07)1 0.06 1 (0.16) (2.15) From Historical Yearly Avg. (47,449) (24,287)1 21,017 (56,895) (785,788) 9-10 WATER SUPPLY 400,000 350,000 300,000 N C O 250,000 m 0 O 200,000 N N 150,000 O 100,000 i i 50,000 S§l Fz�` 0 I 5-Year Avg. MFY10 U FY11 Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. October 241,934 228,198 281,670 221,437 246,020 243,852 November 237,846 221,444 198,371 151,380 207,548 203,318 December 164,081 154,765 163,409 138,826 165,483 157,313 1st Qtr. Total 643,861 604,407 643,450 511,643 619,051 604,482 1st Qtr. Monthly Avg. (MGD) 7.00 6.57 6.99 5.56 6.73 6.57 January 140,056 180,557 172,397 140,069 143,979 155,412 February 165,574 146,726 140,785 123,196 137,306 141,917 March 134,365 122,044 145,773 122,893 149,247 134,864 2nd Qtr. Total 439,995 449,327 458,955 386,158 426,532 432,193 2nd Qtr. Monthly Avg. (MGD) 4.89 4.99 5.10 4.29 4.74 4.80 6 Month Total 1,083,856 1,053,734 1,102,405 8J7,801 1,045,583 1,036,676 c A- F caa 70 r, NP 4.93 5.74 5.70 April 157,200 141,982 193,191 1 143,016 178,750 162,828 May 186,097 194,551 160,856 172,418 180,124 178,809 June 143,446 203,202 175,987 227,811 214,816 193,052 3rd Qtr. Total 486,743 539,735 530,034 543,245 573,690 534,689 3rd Qtr. Monthly Avg. (MGD) 5.35 5.93 5.82 5.97 6.30 5.88 9 Month Total 1,570,599 1,593,469 1,632,439 1,441,046 1,619,273 `1,571,36: July 156,311 354,630 305,642 1 26f,921 1 1 276,126 August 257,228 325,573 282,720 1 278,966 1 1 286,122 September 264,715 246,659 1 262,409 1 305,292 1 269,769 4th Qtr. Total 678,254 926,862 850,771 872,179 832,017 4th Qtr. Monthly Avg. (MGD) 7.37 10.07 9.25 9.48 - 9.04 Year End Total 2,248,853 2,520,331 2,483,210 2,313,225 1,619,273 2,403,38, g. 01 - - - 80 6.34 4.4-- c `. Deviation From Historical Mo. Avg. (MGD) (0.42)1 0.32 1 0.22 (0.25)1 (2.15 From Historical Yearly Avg. (154,529)1 116,949 1 79,828 1 (90,157) (784,109) 9-12 1p WATER BILLING 350,000 300,000 250,000 N C O 200,000 y- O 150,000 N 7 t 100,000 I— 50,000 M 5-Year Avg. E FY10 0 FY11 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 1st Quarter of FY 624,758 619,255 627,324 447,722 614,660 2nd Quarter of FY 545,356 447,639 527,862 482,354 500,000 3rd Quarter of FY 611,731 641,570 646,357 756,094 764,361 4th Quarter of FY 835,515 932,058 884,283 921,744 - Total 2,617,360 2,640,522 2,685,826 2,607,914 1,879,021 Total (MG) 2,617 2,641 2,686 2,608 1,879 Water Billing 2007 2008 2009 2010 2011 1st Quarter of FY 643,861 604,407 643,450 511,643 619,051 2"d Quarter of FY 439,995 449,327 458,955 386,158 426,532 3rd Quarter of FY 486,743 539,735 530,034 543,245 573,690 4th Quarter of FY 678,254 926,862 850,771 872,179 - Total 2,248,853 2,520,331 2,483,210 2,313,225 1,619,273 Total (MG) 2,249 2,520 2,483 2,313 1,619 EFFICIENCY RATING 1 86% 1 95% 1 92% 1 89% 1 86% 9-14 WATER EFFICIENCY RATING COMPARISON 3,000 96% 94% 95% 92% 92% 2,000 c 90% c 0 89% 88% v o - r- - 86% w 1,000 86% 86% 84% 82% 0 80% 2007 2008 2009 2010 2011 Fiscal Year Efficiency % -4—Water Supply Water Billing Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. October 114,714 114,005 110,945 107,679 92,104 113,457 November 99,736 109,778 100,199 68,526 97,695 97,901 December 115,062 107,754 101,470 44,572 83,393 97,971 1st Qtr. Total 329,512 331,537 312,614 220,776 273,192 309,329 1 st Qtr. Monthly Avg. (MGD) 3.58 3.60 3.40 2.40 2.97 3.36 January 114,355 121,306 112,331 74,050 84,057 101,220 February 73,363 113,016 85,902 60,446 71,870 80,920 March 96,556 136,340 116,765 52,694 66,883 93,847 2nd Qtr. Total 284,274 370,662 314,998 187,190 222,809 275,987 2nd Qtr. Monthly Avg. (MGD) 3.16 4.12 3.50 2.08 2.48 3.07 6 Month Total 613,786 702,199 627,612 407,966 496,002 585,31 April 102,817 125,920 1 116,712 110,532 1 70,911 1 105,378 May 118,256 137,179 123,514 108,432 1 121,845 June 138,892 130,182 87,556 95,547 113,044 3rd Qtr. Total 359,965 393,281 327,782 314,511 70,911 340,268 3rd Qtr. Monthly Avg. (MGD) 3.96 4.32 3.60 3.46 0.78 3.74 9 Month Total 973,751 1.095,480 955,394 722,477 566,913 925,584 9 Month Avg. July 135,198 127,938 104,966 89,0261 282 August 95,570 119,705 100,039 88,291 100,901 September 104,493 111,474 94,596 96,267 101,708 4th Qtr. Total 335,261 359,117 299,601 273,584 - 316,891 4th Qtr. Monthly Avg. MGD) 3.64 3.90 3.26 2.97 - 3.44 Year End Total 1,309,012 1,454,597 1,254,995 996,061 566,913 1,242,474 Annual Monthly Avg. (MGD) 3.59 3.99 3.44 2.73 1.55 3.40 Deviation From Historical Mo. Avg. (MGD) 0.18 0.58 0.03 (0.68) (1.85 From Historical Yearly Avg. 66,538 212,123 12,521 (246,413) (675,562) 9-16 WASTEWATER FLOWS 125,000 115,000 105,000 95,000 l c O C9 85,000 O � 75,000 _ I N � I I t 65,000 H � 55,000 45,000 35,000 ec `Jac1 l<Ol 5° 15-Year Avg. I FY10 FY11 00 Water Revenue (in dollars, unless otherwise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. ANNUAL AVG. % October $ 836,732 $ 776,498 $ 975,611 $ 836,739 $ 1,006,457 $ 886,407 10.07% November $ 797,801 $ 830,678 $ 767,174 $ 682,833 $ 907,715 $ 797,240 9.05% December $ 623,517 $ 630,297 $ 665,541 $ 637,248 $ 752,713 $ 661,863 7.52% 1st. Qtr. Total $ 2,258,050 $ 2,237,473 $ 2,408.326 $ 2,156,820 $ 2,666.885 $ 2.345,511 26.64% 1st Qtr. Monthly Avg. $ 752,683 $ 745,824 $ 802,775 $ 718,940 $ 888,962 $ 781,837 8.88% January $562,328 $705,1041 $706,6761 $634,9921 $670,9621 $ 656,012 82.26% February $ 638,205 $ 608,533 $ 607,249 $ 579,077 $ 637,272 1 $ 614,067 6.97% March $ 540,543 $ 535,507 $ 624,946 $ 581,285 $ 697,244 $ 595,905 6.77% 2nd Qtr. Total $ 11741,076 $ 1,849,144 $ 1,938,871 $ 1,795,354 $ 2,005,478 $ 1,865,985 21.19% 2nd Qtr. Monthly Avg. $ 580,359 $ 616,381 $ 646,290 $ 598,451 $ 668,493 $ 621,995 7.06% 6 Month Total 3,999,126 $ 4,086,617 $ 4,347,197 $ 3,952,174 $ 4,672,363 $ 4,211,495 Vt 82% 6 Month Avg. 666,521 $ 681.103 $ 724,533 $ 658,696 $ 778,727 $ 701,916 April $ 607,841 $ 594,859 $ 763,502 $ 651,257 $ 799,866 $ 683,465 7.76% May $ 688,858 $ 741,449 $ 658,725 $ 754,316 $ 818,667 $ 732,403 8.32% June $ 572,458 $ 759,257 $ 711,836 $ 948,828 $ 938,688 $ 786,213 8.93% 3rd Qtr. Total $ 1,869,157 $ 2,095,565 $ 2,134,063 $ 2,354,401 $ 2,557,221 $ 2,202,081 25.01% 3rd Qtr. Monthly Avg. $ 623,052 $ 698,522 $ 711,354 $ 784,800 $ 852,407 $ 734,027 8.34% 9 Month Total $ 5,868,283 $ 6,182,182 $ 6,481,260 $ 6,306,575 $ 7,229,584 $ 6,413,577 72.83% 9 Month Avg. $ 652,031 $ 686,909 $ 720,140 $ 700,731 $ 803,287 $ 712,620 8.09% Jul $ 605,481 $ 1,174,030 $ 1,083,228 $ 1,167,067 $ 1,007,452 11.44% August $ 861,805 $ 1,071,680 $ 990,205 $ 1,110,917 $ 1,008,652 11.45% September $ 865,832 $ 870,512 $ 947,942 $ 1,213,981 $ 974,567 11.07% 4th Qtr. Total $ 2,333,118 $ 3,116,222 $ 3,021,375 $ 3,491,965 $ - $ 2,392,536 27.17% 4th Qtr. Monthly Avg. $ 777,706 $ 1,038,741 $ 1,007,125 $ 1,163,988 $ - $ 797,512 9.06% Year End Total 8,201,401 $ 9,298,404 $ 9,502,635 $ 9,798,540 $ 7,229,584 $ 8,806,113 100.00% Annual Mor' 683,450 $ 774,867 $ $ 8' 60? '65 $ 733,843 8.33% Deviation From Historical Monthly Avg. $ 50,393 $ 41,024 $ 58,044 $ 82,702 1 $ 131,377 $ 38,040 From Historical Yearly Avg. $ (604,711)1 $ 492,291 $ 696,522 $ 992,427 1 $ (1,576,529) $ (456,481) Ej Wastewater Revenue (in dollars, unless otherwise noted) MONTH FY 2O07 FY 2008 FY 2009 FY 2010 FY 2011 5-Year Mo. Avg. ANNUAL AVG. % October $ 414,018 $ 414,843 $ 501,741 $ 485,417 $ 524,043 $ 468,012 9.1% November $ 427,620 $ 470,409 $ 453,818 $ 435,787 $ 527,633 $ 463,053 9.0% December $ 375,180 $ 393,283 $ 417,416 $ 424,460 $ 492,519 $ 420,572 8.2% 1st. Qtr. Total $ 1,216,8181 $ 1,278,535 $ 1,372,975 1 $ 1,345,6641 $ 1,544,195 1 $ 1,351,637 1 26.4% 1st Qtr. Monthly Avg. $ 405,606 $ 426,178 $ 457,658 $ 448,555 $ 514.732 $ 4507546 8.8% January $ 351,644 $ 438,789 $ 459,634 $ 439,282 $ 464,926 $ 430,855 109.4% February $ 399,337 $ 380,610 $ 402,848 $ 410,382 $ 460,072 $ 410,650 8.0% March $ 345,301 $ 371,306 $ 410,487 $ 412,319 $ 483,446 $ 404,572 7.9% 2nd Qtr. Total $ 1,096,282 $ 1,190,705 $ 1,272,969 $ 1,261,983 $ 1,408,444 $ 1,246,077 24.3% 2nd Qtr. Monthly Avg. $ 365,427 $ 396,902 $ 424,323 $ 420,661 $ 469,481 $ 415,359 8.1% 6 Month Total $ 2,313,1001 $ 2,469,2401 $ 2,645,944 $ 2,607,647 $ 2,952,639 $ 2,597,714 50.7% ;nth Avg. 385,517 $ 440,991 $ 434,608 $ 492,107 ' I t2,952 8.5% April $ 368,625 $ 378,008 1 $ 479,5781 $ 442,540 1 $ 506,186 1 $ 434,987 1 8.5% May $ 409,518 $ 448,459 1 $ 420,1931 $ 469,724 $ 508,104 $ 451,200 8.8% June $ 354,810 $ 424,048 $ 441,186 1 $ 518,016 $ 541,666 $ 455,945 8.9% 3rd Qtr. Total $ 1,132,953 $ 1,250,515 $ 1,340,957 1 $ 1,430,2801 $ 1,555,956 $ 1.342,132 1 26.2% 3rd Qtr. Monthly Avg. $ 377,651 $ 416,838 $ 446,986 $ 476,760 $ 518,652 $ 447,377 8.7% 9 Month Total $ 3,446,053 $ 3,719,755 $ 3,986,901 $ 4,037,927 $ 4,508,595 $ 3,939,846 76.9% 9 Month Avg. $ 382,895 $ 413,306 $ 442,989 $ 448,659 $ 500,955 $ 437,761 8.5% Jul $ 367,801 $ 536,084 $ 552,752 $ 562,722 $ 504,840 9.9% August $ 413,950 $ 498,260 $ 497,556 $ 540,411 $ 487,544 9.5% September $ 432,564 $ 448,193 $ 494,207 $ 560,947 $ 483,978 9.5% 4th Qtr. Total $ 1,214,3151 $ 1,482,537 1 $ 1,544,515 1 $ 1,664,080 1 $ - $ 1,181,089 23.1% 4th Qtr. Monthly Avg. $ 404,772 1 $ 494,179 $ 514,838 $ 554,693 $ $ 393,696 7.7% Year End Total $ 4,660,3681 $ 5,202,292 $ 5,531,416 $ 5,702,007 $ 4,508,595 $ 5,120,936 100.0 Annual Monthly Avg. $ 388,36z' $ 433,524 $ 460,951 $ 717 - I $ 831,457 Deviation From Historical Monthly Avg. $ 443,093 $ 433,524 1 $ 370,506 $ 475,167 1 $ 375,716 From Historical Yearly Avg. $ (460,567)1 $ 81,356 1 $ 410,480 1 $ 5,702,006 1 $ 4,508,595 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 & Wastewater Fund Executive Summary Water & Wastewater Multi -Year Financial Plan Water & Wastewater Revenue Assumption Water & 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 & Projected Vehicle Replacements 11%.1- INTRODUCTION The City of Euless Multi -Year Plan is presented for 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 FY2011-12 and the impact of recommended major capital projects through FY2015-16. Due to the volume of decisions included in the General Fund and the Water and Wastewater Fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by departmental 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. 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. Most revenue items are projected at a 2% growth factor. Property tax valuations are projected to increase 1.5% annually. Sales tax is projected to grow approximately 5% annually beginning in FY2012-13 based on continued recovery and new development. Baseline expenditures have been held to current levels with the exception of salary plan adjustments, health insurance increases, and changes in depreciation. Funding has also been included in future years to restore positions which are currently authorized but unfunded. Recommended capital programs for FY2011-12 include funding for the city's computer and public safety radio replacement programs, increased election expenses and continuation of the local Selective Traffic Enforcement Program ("STEP"). In addition, the FY2011-12 budget includes recommended funding to continue existing public safety training programs, formally funded by the State of 1-1 Texas. In future years, capital funding is proposed to continue the city's computer and public safety radio replacement programs. General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding. Under the multi -year capital plan, debt issuance is proposed for the construction of the outdoor aquatics facility and completion of the final two phases of infrastructure improvements at Glade Parks. The principal and interest requirements associated with the proposed bonds sales have been included in the multi -year plan. Additional transfers from the Car Rental Fund have been included to support the debt on the outdoor aquatics facility. The debt service payments related to Glade Parks will be repaid by revenues from the Glade Parks Tax Increment Reinvestment Zone or assessments to the Glade Parks Public Improvement District. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes salary plan adjustments, health insurance increases, changes in debt service and transfers to CIP for proposed capital projects. Proposed capital includes recommended park projects identified in the Capital Improvements Program for Fiscal Years 2013- 2016. Funding has also been added in future years to restore currently frozen positions. Additional staffing requirements for the new indoor and outdoor aquatics facilities have been included based on anticipated completion dates. Half Cent Sales Tax Debt Fund The Half Cent Sales Tax Debt Fund includes debt service requirements for all sales tax revenue debt currently outstanding. In addition, a proposed bond sale has been reflected in FY2014-15 for the construction of Phase V at the Texas Star Sports Complex. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Capital programs include the continuation of the Part-time PSO program. No other changes are proposed. 10-2 q Short -Term Motor Vehicle Tax Fund Short -Term Motor Vehicle Tax revenue has been calculated with a 1 % annual increase beginning in FY2012-13. Two-thirds of the total revenues are shared with Dallas and Fort Worth. Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Additional transfers to the Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. Due to the current depreciation rate of 55%, the equipment replacement fund has not recovered the full replacement cost of this equipment. Transfers to the General Obligation Debt Service Fund have also been included to cover the debt payments on previously issued debt as well as proposed debt for the outdoor aquatics facility. In addition, funds will be used to cash flow several major capital projects. Aside from the projects included in the FY2011-12 budget, funding has been proposed for construction of the indoor aquatics facility, Glade Parks Trail Connection, ADA improvements, street CIP projects, street overlay, computer replacements, and renovation of the existing Development and Engineering building. This proposed plan maintains the recommended minimum reserve in the short- term motor vehicle fund of $2,000,000. Water and Wastewater Fund Revenue in this enterprise operation is based on projected rates in each of the future years. Rates are based on projected cost increases from the Trinity River Authority, as well as baseline increases including salary plan adjustments, health insurance increases, and changes in depreciation expense. Future projected rate increases for both water and wastewater are shown. Water rate increases have been spread equally across each tier. The operating budget includes funding to pay a portion of the outstanding water and wastewater revenue bonds and funding to continue the annual water and wastewater infrastructure improvements. The water and wastewater capital improvements plan includes a proposed expansion of the reclaimed water system. The city is currently conducting a feasibility study to determine if expansion of the system is financially viable. Therefore, this budget does not include the impact of debt issuance related to this project. 10-3 � Water and Wastewater Debt Service Fund OWN 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. Drainage Fund The Drainage Utility fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Service Center Fund The Service Center Fund provides for salary plan adjustments, health insurance costs, and changes in depreciation charges. Transfers from the water and wastewater fund have increased accordingly. Texas Star Golf Course Fund The Golf Course Fund includes modest increases in revenues that are directly attributable to the number of rounds projected, expected increases in food and beverage sales, and conference centre bookings. Expenses are projected to increase in all divisions as a result of increased rounds, salary plan adjustments, health insurance increases, and depreciation charges. An increase in cost of goods is anticipated as a result of the estimated additional sales volume. 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 Fund Revenues are projected to grow marginally and are centered primarily on maintaining current levels of 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. 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. 10-4 � Equipment Replacement Fund The Equipment Replacement Fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the projected replacement schedule, which is re-evaluated each year. Following the year of purchase, equipment and vehicle purchases are added to the depreciation charge in order to ensure that proper funds will be available for the next scheduled replacement. However, at the current depreciation rate of 55%, some large equipment purchases may need to be subsidized from other funding sources. 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 issuance can significantly impact the interest and sinking portion of the tax rate. The recommended Multi -Year Plan provides for minimal increases in the tax rate and water and wastewater rates while maintaining existing service levels. Future decisions will have a significant impact on many features of this plan. 10-5 M General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 TAX RATE VARIABLE Tax Rate $0.4700 $0.4725 $0.4725 $0.4750 $0.4750 Tax Rate Change $0.0000 $0.0025 $0.0000 $0.0025 $0.0000 Assessed Value/$100 $ 26,574,377 $26,972,992 $27,377,587 $27,788,251 $28,205,075 Amount generated by 1¢ $ 260,429 $ 265,684 $ 269,669 $ 273,714 $ 277,820 Transfer from Car Rental $ 1,356,975 $ 1,370,545 $ 1,384,251 $ 1,398,093 $ 1,412,074 Rental Transfer 0.052105 0.051586 0.051331 0.051079 0.050827 EXPENDITURES Departmental Expenditures $ 30,374,884 $ 30,382,555 $ 31,206,664 $ 32,021,356 $ 32,910,633 Infrastructure $ 370,000 $ 370,000 $ 370,000 $ 370,000 $ 370,000 Insurance $ 108,324 $ 80,250 $ 80,850 $ 81,750 Salary Package $ - $ 618,000 $ 636,540 $ 655,636 $ 675,305 Capital Expenses $ 672,128 $ - $ - $ - $ - Total Expenditures $ 31,417,012 $ 31,478,879 $ 32,293,454 $ 33,127,843 $ 34,037,689 Proposed Supplemental $ - $ - $ - $ - $ - Proposed Capital $ 577,150 $ 273,000 $ 248,000 $ 98,000 $ 98,000 STAFFING VARIABLE Full-time Positions 265.50 265.50 267.50 269.50 272.50 Part-time Positions 45.00 45.00 45.00 45.00 45.00 10-6 General Fund Multi -Year Financial Plan Base Year Year Year Year Years Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-16 2015-16 BEGINNING BALANCE 7,2891490 6,053,559 5,852,934 6,726,971 5,805,577 REVENUES Ad valorem taxes(') 8,994,901 9,275,334 9,502,274 9,760,365 9,947,024 Delingenttaxes 80,000 80,000 80,000 80,000 80,000 Penalties 70,000 70,000 70,000 70,000 70,000 Sales taxes 8,530,627 8,957,158 9,405,016 9,875,267 10,369,030 Mixed Beverage 75,000 76,500 78,030 79,591 81,182 Franchise taxes 4,127,647 4,246,847 4,374,169 4,486,462 4,601,773 Fines and fees 4,348,800 4,435,776 4,524,492 4,614,981 4,707,281 Licenses and permits 895,200 895,200 795,200 695,200 695,200 Interest Income 80,000 85,000 90,000 95,000 100,000 Grants 357,780 364,936 372,234 379,679 387,273 Tower Lease 320,000 326,400 332,928 339,587 346,378 Transfers from Car Rental 1,356,975 1,370,545 1,384,251 1,398,093 1,412,074 Transfers from General CIP 46,666 37,333 29,866 23,893 19,114 General & Administrative Charges 1,205,947 1,252,163 1,297,409 1,325,116 1,353,632 Miscellaneous 268,688 78,062 79,623 81,215 82,840 Total Revenues 30,758,231 31,551,254 32,415,491 33,304,449 34,252,802 EXPENDITURES Administration (2,732,585) (2,732,585) (2,732,585) (2,732,585) (2,732,585) Finance (1,162,003) (1,162,003) (1,207,003) (1,252,003) (1,297,003) Police Protection (10,797,028) (10,797,028) (10,797,028) (10,797,028) (10,848,528) Fire Protection (7,902,598) (7,902,598) (7,902,598) (7,902,598) (7,902,598) Planning & Development (588,480) (588,480) (633,480) (633,480) (633,480) Community Services (2,199,809) (2,199,809) (2,199,809) (2,199,809) (2,199,809) Public Works (1,519,893) (1,519,893) (1,519,893) (1,564,893) (1,609,893) Non -Departmental - Operating (3,842,488) (4,576,483) (5,301,058) (6,045,447) (6,813,793) Operating Expenditures (30,744,884) (31,478,879) (32,293,454) (33,127,843) (34,037,689) Capital Expenses (672,128) Total Expenditures 31,417,012 (31,478,879) (32,293,454) (33,127,843) (34,037,689) Designated Reserves (359,713) (200,000) (200,000) (200,000) (200,000) Recommended Reserves per Policy (5,053,954) (5,174,610) (5,308,513) (5,445,673) (5,595,236) Available for Supplemental 13,347 72,375 122,037 176,606 215,113 Proposed Supplemental Remaining Supplemental 13,347 72,375 122,037 176,606 215,113 Additional Available for Capital 1,203,695 678,949 344,421 81,298 10,341 Total Available for Capital 1,217,042 751,324 466,458 257,904 225,454 Proposed Capital(2) (577,150) (273,000) (248,000) (98,000) (98,000) Remaining Funds Available 639,892 478,324 218,458 159,904 127,454 ENDING FUND BALANCE 6,053,559 5,862,934 5,726,971 5,806,577 5,922,690 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 10 tax I&S Rate General Fund 26,574,377 260,429 0.124612 0.345388 26,972,992 265,684 0123388 0349112 27,377,537 269,669 0.120132 0.352368 27,788,251 273,714 0.118410 0.356590 28,205,075 277,820 0.116962 0.358038 Total Tax Rate 0.470000 0.472500 0A72500 0.475000 0.475000 Rollback I&S Rollback M&O 0124612 0.360428 0.123388 0.373101 0,120132 0,377256 0.118410 0.380921 0.116962 0385619 Total Rollback Rate 0.485040 0.496490 a497389 0.499331 0.502581 M&O Rollback Amount 9,095,814 9,556,878 9,808,254 10,052,075 10,328,708 Tax Rate Eouiv - Motor Vehicle Tax 0.052105 0051586 0,051331 0.051079 0.050827 IStaffing Variable Full-time positions 26550 265.50 267.50 269.50 272.50 Part time positions 45.00 45.00 45.00 45.00 45.00 Note: Non -departmental operating includes salary plan, Increase in city's insurance contribution & increase in equipment depreciation v (1) Collection Rate for M&O is 98 50 (2) Proposed Capital vnll only be funded if excess reserves are available 10-7 M General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on 1.5% increase in assessed values Prior Year Property Taxes Projected average growth of 2%. Penalties & Interest Projected average growth of 2%. Sales Tax Based on 5% increase due to continued recovery and new growth. Mixed Beverage Tax Projected average growth of 2%. Franchise Fees Projected average growth of 2%. Fines & Fees Projected average growth of 2%. Licenses & Permits Projected to remain flat in FYI and to drop in future years. Interest Income Projected interest rates averaging 1 % to 1.5%. Grants Projected average growth of 2%. Tower Lease Projected average growth of 2%. Transfers Based on administrative fees from the enterprise operations, 1/3 of Euless' portion of car rental tax and 1/3 of gas royalty on general city property. Miscellaneous Projected average growth of 2%, less rental income. General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 352,958 399,446 396,446 393,946 391,946 REVENUES Ad valorem taxes 3,144,727 3,160,557 3,123,308 3,124,721 3,132,783 Delinquent taxes 25,000 25,000 25,000 25,000 25,000 Penalties 20,000 20,000 20,000 20,000 20,000 Interest Income 1,500 2,000 2,500 3,000 3,500 Transfer from Glade Parks PID/TIRZ 276,190 605,349 889,494 995,469 995,494 Transfer from Car Rental 196,903 200,182 291,373 521,825 528,211 Total Revenues 3,664,320 4,013,088 4,351,675 4,690,015 4,704,988 EXPENDITURES Principal (2,290,000) (2,585,000) (2,870,000) (3,235,000) (3,385,000) Interest (1,325,832) (1,429,088) (1,482,175) (1,455,015) (1,319,488) Bank Charges (2,000) 2,000 (2,000) 2,000 (2,000) Total Expenditures 3,617,832 4,016,088 4,354,175 4,692,015 4,706,488 Recommended Reserves per Policy (301,486) (334,674) (362,848) (391,001) (392,207) ENDING FUND BALANCE 399,446 396,446 393,946 391,946 390,446 Tax Rate Variable Assessed Taxable Value/$100 25,236,147 25,614,689 25,998,909 26,388,893 26,784,726 Amount generated by 1¢ tax 252,361 256,147 259,989 263,889 267,847 &S Rate 0.124612 0.123388 0.120132 0.118410 0.116962 General Fund 0.345388 0.349112 0.352368 0.356590 0.358038 Total Tax Rate 0.470000 0.472500 0.472500 0.475000 0.475000 Rollback I&S 0.124612 0.123388 0.120132 0.118410 0.116962 Rollback M&O 0.360428 0.373101 0.377256 0.380921 0.385619 Total Rollback Rate 0.485040 0.496490 0.497389 0.499331 0.502581 M&O Rollback Amount 9,095,814 9,556,878 9,808,254 10,052,075 10,328,708 Tax Rate Equiv - Motor Vehicle Tax 0.007802 0.007815 0.011207 0.019774 0.019721 Debt Issuance Variable: Beginning debt outstanding- 28,205,000 25,915,000 23,449,870 25,629,870 22,999,870 Principal Retired (2,290,000) (2,465,130) (2,520,000) (2,630,000) (2,750,000) Principal Issued (Proposed) 6,000,000 3,065,000 4,700,000 - - Ending debt outstanding 25,915,000 23,449,870 25,629,870 22,999,870 20,249,870 ** Excludes debt service on Dr. Pepper Stars Center. 10-9 M Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 1,251,528 1,029,916 1,295,147 1,345,126 1,496,539 REVENUES Sales taxes 3,412,251 3,582,863 3,762,007 3,950,107 4,147,612 Rental Income 65,346 - - - - Interest Income 1,500 2,000 2,500 3,000 3,500 Transfer from EDC Reserve 500 750 1,000 1,500 2,000 Total Revenues 3,479,597 3,585,613 3,765,507 3,954,607 4,153,112 EXPENDITURES Parks (980,541) (1,025,541) (1,075,541) (1,210,541) (1,270,541) Library (931,672) (944,672) (957,672) (1,057,672) (1,057,672) Economic Development (275,519) (278,931) (282,514) (286,276) (290,226) Debt Service (933,798) (932,790) (939,298) (1,014,392) (556,051) Non -Departmental - Operating (90,964) (138,448) (185,462) (234,313) (285,004) Operating Expenditures (3,212,494) (3,320,382) (3,440,487) (3,803,194) (3,459,494) Capital Expenditures 291,385) - - - - Total Expenditures 3,503,879 3,320,382 3,440,487 3,803,194 3,459,494 Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 267,103 265,231 325,019 151,413 693,618 Proposed Supplemental - - - - - Remaining Supplemental 267,103 265,231 325,019 151,413 693,618 Additional Available for Capital 460,143 529,916 795,147 845,126 996,539 Total Available for Capital 727,246 795,147 1,120,166 996,539 1,690,158 Proposed Capital: Misc Park Improvements (75,000) - - - - Blessing Branch - - (275,040) - - Solar Lights -Dog Park (22,500) Hardware/Software Replacement (15,000) - - - - Part-time Security Guard (24,000) - - - - Street Pole Marketing Banners (15,000) - - - - Library Copier/HVAC System 45,830) - - - - Proposed Capital (197,330) - (275,040) - Remaining Funds Available 529,916 795,147 845,126 996,539 1,690,158 ENDING FUND BALANCE 1,029,916 1,295,147 1,345,126 1,496,539 2,190,158 Staffing Variable: Full-time positions 18.25 18.25 19.25 21.25 22.25 Part time positions 17.00 22.00 23.00 31.00 31.00 10-10 Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi -Year Financial Plan Base Year Year Year Year Year Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 941,008 941,008 941,008 941,008 941,008 REVENUES Transfer from EDC Operations 933,798 932,790 939,298 1,014,392 556,051 Total Revenues 933,798 932,790 939,298 1,014,392 556,051 EXPENSES Principal (780,000) (810,000) (850,000) (885,000) (392,600) Interest (153,498) (122,490) (88,998) (129,092) (163,151) Bank Charges (300) (300) 300 (300) 300) Total Expenses (933,798) (932,790) (939,298) (1,014,392) (556,051) Recommended Reserves per Policy (938,998) (938,998) (938,998) (938,998) (938,998) ENDING FUND BALANCE 941,008 941,008 941,008 941,008 941,008 Debt Issuance Variable: Beginning debt outstanding 3,715,000 2,935,000 2,125,000 1,275,000 4,542,000 Principal retired (780,000) (810,000) (850,000) (885,000) (392,600) Principal Issued (proposed) - - - 4,152,000 - Ending debt outstanding 2,935,000 2,125,000 1,275,000 4,542,000 4,149,400 'Recommended reserve level equal to the maximum annual debt outstanding 10-11 Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 397,559 306,310 341,994 417,449 535,264 REVENUES Sales taxes 1,656,362 1,791,432 1,881,003 1,975,053 2,073,806 Interest Income 350 500 2,000 3,000 4,000 Total Revenues 1,656,712 1,791,932 1,883,003 1,978,053 2,077,806 EXPENDITURES Police Protection (1,654,516) (1,706,248) (1,757,548) (1,810,239) (1,864,559) Capital Expenditures (93,445 Total Expenditures (1,747,961) (1,706,248) (1,757,548) (1,810,239) 1,864,559 Recommended Reserves per Policy (271,975) (280,479) (288,912) (297,573) (306,503) Available for Supplemental 2,196 85,684 125,455 167,815 213,247 Proposed Supplemental - - - _ Remaining Supplemental 2,196 85,684 125,455 167,815 213,247 Additional Available for Capital 32,139 25,831 53,082 119,875 228,761 Total Available for Capital 34,335 111,515 178,537 287,690 442,008 Proposed Capital(') - 50,000 50,000 50,000 50,000 Remaining Funds Available 34,335 61,515 128,537 237,690 392,008 ENDING FUND BALANCE 306,310 341,994 417,449 535,264 698,511 Staffing Variable: Full-time positions 16.5 16.5 16.5 16.5 16.5 Part time positions 0.0 0.0 0.0 0.0 0.0 (1) Proposed Capital will only be funded if excess reserves are available 10-12 4 O 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 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 5,333,703 2,088,929 2,022,258 2,922,508 2,001,639 REVENUES Motor Vehicle Tax 12,212,778 12,334,906 12,458,255 12,582,837 12,708,666 Interest Income 35,000 40,000 45,000 50,000 55,000 Transfers - - - - - Total Revenues 12,247,778 12,374,906 12,503,255 12,632,837 12,763,666 EXPENDITURES DFW Rebate (8,141,852) (8,223,271) (8,305,503) (8,388,558) (8,472,444) Transfer to Equip Replacement - (650,354) (571,878) (222,730) (600,201) Transfer to Debt Service (196,903) (200,182) (291,373) (521,825) (528,211) Transfer to General Fund (1,356,975) (1,370,545) (1,384,251) (1,398,093) (1,412,074) Operating Expenditures (9,695,730) (10,444,352) (10,553,005) (10,531,206) (11,012,930) Capital Expenses 235,322) Total Expenditures (9,931,052) (10,444,352) (10,553,005 (10,531,206) 11,012,930 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,316,726 1,930,554 1,950,250 2,101,631 1,750,736 Additional Available for Capital 3,333,703 88,929 22,258 922,508 1,639 Total Available for Capital 5,650,429 2,019,483 1,972,508 3,024,139 1,752,375 Proposed Capital: Design Family Life Center Aquatics (786,500) - - - Glade Parks Trail Connector (359,625) - - - Development / Engineering Bldg - - - (1,822,500) - Other Capital (175,000) - - - Computer Hardware/Software (175,000) (200,000) (350,000) (350,000) Street Overlay (300,000) (300,000) (300,000) (300,000) (300,000) ADA Improvements (300,000) (250,000) (250,000) (250,000) (250,000) Streets CIP - (300,000) (300,000) (300,000) (480,000) Transfer to Glade Parks PID - (250,000) - - Transfer to Car Rental CIP 4,000,000 362,600 Proposed Capital 5,561,500 1,997,225 1,050,000 3,022,500 1,380,000 Remaining Funds Available 88,929 22,258 922,508 1,639 372,375 ENDING FUND BALANCE 2,088,929 2,022,258 2,922,508 2,001,639 2,372,375 10-13 V Water and Wastewater Fund Executive Summary Base Year Budget 2010-11 Year 2 Projected 2011-12 Year 3 Projected 2012-13 Year 4 Projected 2013-14 Year 5 Projected 2014-15 RATES Water Base Rate $7.95 $7.95 $7.95 $7.95 $7.95 Water Consumption Rate Tiered Tiered Tiered Tiered Tiered TRA Proposed Water Rate Increase $0.24 $0,14 $0.18 $0.09 $0.06 Wastewater Base Rate $6.75 $6.75 $6.75 $6.75 $6.75 Wastewater Consumption Rate (1) $2.81 $3.08 $3.28 $3.39 $3.55 TRA Proposed Wastewater Rate Increase $0.15 $0.27 $0.20 $0.11 $0.16 EXPENSES Departmental Expenditures $ 14,963,986 $ 14,963,986 $ 14,963,986 $ 14,963,986 $ 14,963,986 Salary Package $ - $ 90,000 $ 92,700 $ 95,481 $ 98,345 Transfers $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 G&A/Franchise Fee $ 1,921,894 $ 2,006,188 $ 2,090,957 $ 2,140,576 $ 2,191,741 Service Center $ 1,052,678 $ 1,067,293 $ 1,081,744 $ 1,096,582 $ 1,156,879 Debt Service $ 166,060 $ 167,460 $ 168,565 $ 169,315 $ 169,695 Non -Department - One Time Total Expenses $ $ 94,500 19,421,200 $ - $ 20,060,946 $ - $ 20,881,665 $ - $ 21,400,385 $ - $ 21,914,473 Proposed Supplemental $ - $ - $ $ $ Proposed Capital $ 518,030 $ 30,000 $ $ $ STAFFING VARIABLE Full-time Positions 43.50 43.50 43.50 43.50 43,50 Part-time Positions 1.00 9.00 9.00 9.00 9.00 n---,...- lAl-r O 1N-f--t- P�tc 1n roncP 10-14 Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 4,860,326 4,240,031 4,210,962 4,238,864 4,244,241 REVENUES Water Service 11,265,481 11,613,491 12,076, 791 12, 341,804 12, 535, 769 Wastewater Service 6,687,232 7,157,094 7,516,013 7,721,314 8,012,697 Reclaimed Water Service 202,722 202,722 202,722 202,722 202,722 Sanitation Service 165,000 168,300 171,666 175,099 178,601 Sale of New Meter/Reconnect 183,000 186,660 190,393 194,201 198,085 Inspection Fees 50,000 51,000 52,020 53,060 54,122 Penalties/Miscellaneous 301,500 307,530 313,681 319,954 326,353 Interest Income 60,000 65,000 70,000 75,000 80,000 Initiation & Transfer Fees 34,000 34,680 35,374 36,081 36,803 Recycling Fees 270,000 275,400 280,908 286,526 292,257 Rate Stablization Reserve 110,000 Total Revenues 19,328,935 20,061,877 20,909,567 21,405,762 21,917,409 EXPENSES Utility Billing (453,266) (453,266) (453,266) (453,266) (453,266) Recycling (41,300) (41,300) (41,300) (41,300) (41,300) Geographic Information Sys. (453,866) (453,866) (453,866) (453,866) (453,866) City Engineer (334,043) (334,043) (334,043) (334,043) (334,043) Water Production (6,938,818) (7,173,770) (7,510,710) (7,702,799) (7,791,963) Water Distribution (780,790) (780,790) (780,790) (780,790) (780,790) Wastewater Treatment (3,460,429) (3,750,968) (4,027,963) (4,180,135) (4,380,568) Meter Reading (54,747) (54,747) (54,747) (54,747) (54,747) Transfers (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000) G&A/Franchise Fee (1,921,894) (2,006,188) (2,090,957) (2,140,576) (2,191,741) Service Center (1,052,678) (1,067,293) (1,081,744) (1,096,582) (1,156,879) W&WW Debt (166,060) (167,460) (168,565) (169,315) (169,695) Non -Departmental - Operating (2,668,809) (2,777,256) (2,883,715) (2,992,966) (3,105,615) Operating Expenses (19,326,700) (20,060,946) (20,881,665) (21,400,385) (21,914,473) Capital Expenses 94,500) Total Expenses (19,421,200) (20,060,946 (20,881,666) (21,400,386) (21,914,473 Recommended Reserves per Policy (3,971,240) (4,122,112) (4,290,753) (4,397,339) (4,502,974) Available for Supplemental 2,235 931 27,902 5,377 2,936 Proposed Supplemental Remaining Supplemental 2,235 931 27,902 5,377 2,936 Additional Available for Capital 784,586 117,919 (79,791) (158,475) (258,733) Total Available for Capital 786,821 118,850 (51,889) (153,098) (255,797) Proposed Capital ") (518,030) (30,000) Remaining Funds Available 268,791 88,850 (51,889) (153,098) (255,797) ENDING FUND BALANCE 4,240,031 4,210,962 4,238,864 4,244,241 4,247,177 Rates Water Base Rate $7.95 $7.95 $7.95 $7.95 $7.95 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate increases $0.24 $0.14 $0.18 $0.09 $0.06 Wastewater Base Rate $6.75 $6.75 $6.75 $6.75 $6.75 90% of Metered Water Usage/1000 gallons (2) $2.81 $3.08 $3.26 $3.39 $3 55 Proposed Wastewater Rate Increases $0.15 $0.27 $0.20 $0.11 $0.16 Staffing Variable Full-time Positions 43.50 43.50 43.50 43.50 4350 Part time Positions 1.00 1.00 1.00 1.00 1.00 I" Proposed Capital will only be funded if excess reserves are available. i2) Includes TRA Proposed Wastewater Rate Increases 10-15 M 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 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 438,340 438,340 438,340 438,340 438,340 REVENUES Transfer from W&WW Operations 166,060 167,460 168,565 169,315 169,695 Transfer from Impact Fees 262,212 260,034 267,662 264,708 261,560 Total Revenues 428,272 427,494 436,227 434,023 431,255 EXPENSES Principal (275,000) (285,000) (305,000) (315,000) (325,000) Interest (152,972) (142,194) (130,927) (118,723) (105,955) Bank Charges 300) 300) 300) (300) 300) Total Expenses (428,272) (427,494) 436,227 434,023 (431,255 Recommended Reserves per Policy " (352,807) (506,678) (495,036) (481,718) (467,074) ENDING FUND BALANCE 438,340 438,340 438,340 438,340 438,340 )ebt Issuance Variable: 3eginning debt outstanding 3,580,000 3,305,000 3,020,000 2,715,000 2,400,000 'rincipal retired (275,000) (285,000) (305,000) (315,000) (325,000 :nding debt outstanding 3,305,000 3,020,000 2,715,000 2,400,000 2,075,000 Recommended reserve level equal to the average annual W&WW debt outstanding t0-16 IN.i Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 268,663 274,538 291,304 310,181 331,142 REVENUES Drainage Fees 688,000 701,760 715,795 730,111 744,713 Penalties 9,000 9,000 9,000 9,000 9,000 Interest Income 500 500 1,000 1,500 2,000 Total Revenues 697,500 711,260 725,795 740,611 755,713 EXPENSES Operating Expenses (681,615) (694,494) (706,918) (719,651) (732,786) Capital Expenses - - - - Total Expenses 681,615) 694,494) 706,918 (719,651) (732,786) Recommended Reserves per Policy (140,058) (142,704) (145,257) (147,873) (150,572) Available for Supplemental 15,885 16,766 18,877 20,960 22,927 Proposed Supplemental - - - - Remaining Supplemental 15,885 16,766 18,877 20,960 22,927 Additional Available for Capital 118,595 131,834 146,047 162,308 180,569 Total Available for Capital 134,480 148,599 164,924 183,268 203,496 Proposed Capital - - - - Remaining Funds Available 134,480 148,599 164,924 183,268 203,496 ENDING FUND BALANCE 274,538 291,304 310,181 331,142 354,069 Staffing Variable: Full-time positions 7.00 7.00 7.00 7.00 7.00 Part time positions 0.0 0.0 0.0 0.0 0.0 10-17 Service Center Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 46,858 46,858 46,858 46,858 46,858 REVENUES Transfer from W&WW Fund 1,052,678 1,067,293 1,081,744 1,096,582 1,156,879 Total Revenues 1,062,678 1,067,293 1,081,744 1,096,582 1,156,879 EXPENSES Service Center (1,052,678) (1,067,293) (1,081,744) (1,096,582) (1,156,879) Capital Expenses - - - - - Total Expenses (1,052,678) (1,067,293) (1,081,744) 1,096,582) (1,156,879 Available for Supplemental - - - - - Proposed Supplemental - - - - - Remaining Supplemental - - - - - Additional Available for Capital 46,858 46,858 46,858 46,858 46,858 Total Available for Capital 46,858 46,858 46,858 46,858 46,858 Proposed Capital - - - - Remaining Funds Available 46,858 46,858 46,858 46,858 46,858 ENDING FUND BALANCE 46,858 46,858 46,858 46,858 46,858 Staffing Variable: Full-time positions 5.0 5.0 5.0 5.0 5.0 Part time positions 0.0 0.0 0.0 0.0 0.0 10-18 Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 11,072 11,176 12,758 18,956 26,149 REVENUES Green Fees 1,426,000 1,440,260 1,454,663 1,469,209 1,483,901 Driving Range Fees 83,310 84,143 84,985 85,834 86,693 Cart/Club Rental Fees 420,880 425,089 429,340 433,633 437,969 Golf Course Food & Bev 346,864 350,333 353,836 357,374 360,948 Raven's Grill Food & Bev 789,992 797,892 805,871 813,930 822,069 Conference Centre Food & Bev 609,790 615,888 622,047 628,267 634,550 Catering Fees 27,050 27,321 27,594 27,870 28,148 Tobacco Sales 4,550 4,596 4,641 4,688 4,735 Rental Income 150,000 151,500 153,015 154,545 156,091 Memberships/Monthly Fees 94,409 95,353 96,307 97,270 98,242 Sales of Goods 275,000 277,750 280,528 283,333 286,166 Miscellaneous - - - - - Transfer 195,000 195,000 195,000 195,000 195,000 Total Revenues 4,422,845 4,466,123 4,507,825 4,550,953 4,694,512 EXPENDITURES Golf Course Maintenance (864,982) (864,982) (864,982) (864,982) (864,982) Golf Course Pro Shop (242,122) (242,122) (242,122) (242,122) (242,122) COGS -Pro Shop (192,500) (194,425) (196,369) (198,333) (200,316) Golf Course Food & Beverage (801,138) (801,138) (801,138) (801,138) (801,138) COGS-F&B (627,409) (635,080) (641,431) (647,846) (654,324) Conference Centre (281,584) (281,584) (281,584) (281,584) (281,584) Cart/Driving Range Operations (191,500) (191,500) (191,500) (191,500) (191,500) Non -Departmental - Operating (487,438) (518,252) (548,777) (580,615) (614,001) Debt Service (607,620) (606,113) (603,454) (604,417) (604,683) Equipment Replacement (126,448) (128,344) (130,270) (132,224) (134,207) Operating Expenses (4,422,741) (4,463,541) (4,501,627) (4,544,760) (4,588,858) Capital Expenses - - - - Total Expenses (4,422,741) (4,463,541) (4,501,627) (4,544,760) (4,588,858) Minimum Reserves per Policy - - - - - Available for Supplemental 104 1,582 6,198 6,193 5,655 Proposed Supplemental - - - - - Remaining Supplemental 104 1,582 6,198 6,193 5,655 Additional Available for Capital 11,072 11,176 12,758 18,956 25,149 Total Available for Capital 11,176 14,340 25,154 31,342 36,458 Proposed Capital - - - - Remaining Funds Available 11,176 14,340 25,154 31,342 36,458 ENDING FUND BALANCE 11,176 12,758 18,956 25,149 30,803 Estimated # of Rounds 37,000 37,370 37,744 38,121 38,502 Staffing Variable: Full-time positions 14.25 14.25 14.25 14.25 14.25 Part time positions (Workforce) 57.0 57.0 57.0 57.0 57.0 10-19 OR Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 283,609 348,854 413,546 472,707 536,229 REVENUES Tournament Fees 239,000 240,793 242,598 244,418 246,251 Concessions 267,875 269,884 271,908 273,948 276,002 Alcohol Sales 200,000 201,500 203,011 204,534 206,068 Memberships/Leagues 445,000 448,338 451,700 455,088 458,501 Admissions 50,100 50,476 50,854 51,236 51,620 Advertising/Sponsorships 18,000 18,135 18,271 18,408 18,546 Sales of Goods 143,500 144,576 145,661 146,753 147,854 Miscellaneous/Events 1,000 1,008 1,015 1,023 1,030 Interest Income 250 452 504 556 608 Rental Income 18,500 18,639 18,779 18,919 19,061 Batting Cages 12,000 12,090 12,181 12,272 12,364 Total Revenues 1,395,225 1,405,889 1,416,482 1,427,154 1,437,905 EXPENSES Operations (1,164,976) (1,175,630) (1,186,801) (1,198,516) (1,210,801) Equipment Replacement (1,360) (1,380) (1,401) (1,422) (1,443) Transfer to Debt Service (163,644) (164,188) (169,119) (163,694) (167,991) Operating Expenses (1,329,980) (1,341,198) (1,357,321) (1,363,631) (1,380,235) ;apital Expenses - - - - - Total Expenses (1,329,980) (1,341,198) (1,357,321) (1,363,631) (1,380,235) Minimum Reserves per Policy (273,284) (275,589) (278,901) (280,198) (283,610) Available for Supplemental 65,245 64,692 59,161 63,522 57,670 Proposed Supplemental - - - - Remaining Supplemental 65,245 64,692 59,161 63,522 57,670 Additional Available for Capital 3,600 66,518 127,694 185,781 245,715 Total Available for Capital 68,845 131,210 186,855 249,304 303,386 Proposed Capital - - - - - Remaining Funds Available 68,845 131,210 186,855 249,304 303,386 ENDING FUND BALANCE 348,854 413,546 472,707 536,229 593,899 Staffing Variable: Full-time positions Part time positions 1.50 26.0 1.50 26.0 1.50 26.0 1.50 26.0 1.50 26.0 10-20 Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 2,572,256 2,756,071 1,883,182 1,280,069 1,122,747 REVENUES General Fund Depreciation 511,356 519,027 526,812 534,714 542,735 TSSC Depreciation 1,360 1,380 1,401 1,422 1,443 Water/Wastewater Depreciation 46,602 47,301 48,010 48,730 49,461 Drainage Depreciation 1,542 1,565 1,589 1,613 1,637 Service Center Depreciation 4,987 5,062 5,138 5,215 5,293 EDC Depreciation 2,560 2,598 2,637 2,677 2,717 Golf Depreciation 126,448 128,344 130,270 132,224 134,207 Car Rental Depreciation - 650,354 571,878 222,730 600,201 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 3,000 3,750 3,750 5,000 7,500 Total Revenues 722,855 1,384,381 1,316,484 979,324 1,370,194 EXPENSES Equipment Replacements (539,040) (2,257,270) (1,919,597) (1,136,646) (1,817,811) Total Expenses (539,040) (2,257,270) (1,919,597) (1,136,646) (1,817,811) Available for Capital 2,756,071 1,883,182 1,280,069 1,122,747 675,129 Proposed Capital - - - - ENDING FUND BALANCE 2,756,071 1,883,182 1,280,069 1,122,747 675,129 Depreciation Rate 55% 55% 55% 55% 550//0 Note: All vehicles and equipment are now depreciated. 10-21 "I, Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2011-12 2012-13 2013-14 2014-15 2015-16 BEGINNING BALANCE 2,583,486 2,612,085 2,625,145 2,644,834 2,671,282 REVENUES Premiums collected from Employees 1,367,244 1,340,215 1,376,093 1,413,045 1,451,107 City Contribution 3,872,765 4,020,645 4,128,279 4,239,136 4,353,321 Interest Income 10,000 13,060 19,689 26,448 40,069 Total Revenues 5,250,009 5,373,920 5,524,061 5,678,630 6,844,497 EXPENSES Operating Expenses (256,691) (259,199) (261,662) (264,190) (266,797) OPEB Trust Contribution (400,000) (400,000) (400,000) (400,000) (400,000) Insurance Claims (3,382,940) (3,484,428) (3,588,961) (3,696,630) (3,807,529) RX Claims (559,890) (576,687) (593,987) (611,807) (630,161) Re -insurance Fees (358,062) (368,804) (379,868) (391,264) (403,002) Insurance Services (232,757) (239,740) (246,932) (254,340) (261,970) Employee Wellness Program 31,070 32,002 32,962 33,951 34,970 Total Expenses 5,221,410) 5,360,860) (5,504,372) 5,652,182) (5,804,428) Designated Reserves (350,000) - - - - Recommended Reserves per Policy (2,171,415) (2,680,430) (2,752,186) (2,826,091) (2,902,214) Available for Supplemental 28,599 13,060 19,689 26,448 40,069 Proposed Supplemental - - - - Remaining Supplemental 28,599 13,060 19,689 26,448 40,069 Additional Available for Capital 62,071 (68,345) (127,041) (181,257) (230,932) Total Available for Capital 90,670 (55,284) (107,352) (154,808) (190,862) Proposed Capital - - - - Remaining Funds Available 90,670 (55,284) (107,352) (154,808) (190,862) ENDING FUND BALANCE 2,612,085 2,625,145 2,644,834 2,671,282 2,711,352 Estimated City Contribution Per Employee Per Month 887 920 945 970 997 Staffing Variable: Full-time positions 1.00 1.00 1.00 1.00 1.00 Part time positions 0.0 0.0 0.0 0.0 0.0 10-22 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Dept Fund Division Program Description Prog. Original Revised Type Cost Cost Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker (Split GF/SC) Supplemental $ 30,000 1 2012 Police General Fund Detention Property Clerk Supplemental $ 52,736 1 2013 Police CCPD Patrol (3) Police Officer Supplemental $ 236,859 2013 TX Star Golf Course Pro Shop Tournament/Event Coordinator Supplemental $ 45,440 1 2013 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 1 of 3) Supplemental $ 261,120 2014 Facilities General Fund Facilities Traffic Signal Technician Supplemental $ 48,000 2014 Police CCPD Patrol Police Officer Supplemental $ 78,953 2014 Police CCPD Emergency Mgmt Emergency Management Tech Supplemental $ 70,000 2014 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 2 of 3) Supplemental $ 279,933 1 2015 Police CCPD Patrol Police Officer Supplemental $ 81,322 1 2015 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 3 of 3) Supplemental $ 327,423 2016 Police General Fund Administration Computer Support Specialist Supplemental $ 69,711 2016 Police General Fund Patrol Dispatcher Supplemental $ 41,426 2016 Police General Fund Patrol Crime Analysis Supplemental $ 55,167 2016 Library General Fund Library Staff & Materials for Bookmobile Supplemental $ 95,000 2016 0 N A Dept Included in Baseline Fund Division CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description Prog. Year Type Cost Req. Fire General EMS/Suppression EMS Supplies I Capital $ 12,000 2012 PACS General Senior Center Part -Time Building Attendants - Senior Center I Capital $ 80,000 2012 Not -included in Baseline Police CCPD Detention Floor Cleaning Machine Capital $ 4,200 2012 Police CCPD Patrol Stalker Radar Units Capital $ 5,000 2012 Police CCPD Administration Front Desk Help -Additional Hours Capital $ 11,320 2012 Police CCPD Patrol Police Equipment Capital $ 11,425 2012 Police CCPD Service Di ital Imaging Software update Capital $ 11,500 2012 Police CCPD Administration Part -Time Public Safe Officer Capital $ 50,000 2012 Information Services I Court Technology Information Services I Court Technology Capital 1 $ 163,970 2012 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2012 PACS EDC Programs/Special Street Pole Marketing Banners Capital $ 15,000 2012 Library EDC Library Copier Purchase Capital $ 16,330 2012 PACS EDC Parks Solar Lights- Dog Park Capital $ 22,500 2012 Library EDC Libra Part -Time Security Officer Capital $ 24,000 2012 Fleet & Facilities EDC Facility Maintenance Replacement of Library HVAC Control System Capital $ 29,500 2012 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2012 Fire General EMS/Suppression Portable Light Generators Capital $ 5,500 2012 Fire General EMS/Suppression Power Hose Roller Capital $ 5,600 2012 Police General Patrol Copier Purchase Capital $ 7,500 2012 Police General Administration LEXIPOL --Capital $ 10,800 2012 Police General Administration 1TCLEOSE Training Police & Fire Capital 1 $ 11,000 1 2012 0 N CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Dept Fund Division Program Description Prog. Year Type Cost Req. Fire General EMS/Suppression AED Units Capital $ 12,000 2012 Fire General Fire Marshall IFSTA Manuals Capital $ 13,400 2012 Police General Administration Advanced Training Capital $ 14,920 2012 Fleet & Facilities General Facility Maintenance Part -Time Building Attendant/Custodian Capital $ 20,000 2012 Fleet & Facilities General Facility Maintenance City Hall Campus -Fixtures -Spine Road Capital $ 20,000 2012 Non -Departmental General Non -Departmental Plan Review Capital $ 25,000 2012 Police General Patrol Local S.T.E.P. Capital $ 50,000 2012 Non -Departmental General Non -Departmental Sidewalks Capital $ 56,000 2012 Police General Administration Police Radios Lease Purchase Payment Capital $ 73,000 2012 Information Services General Information Services Hardware/Software Replacement Capital $ 122,430 2012 Non -Departmental General Non -Departmental Election Expense Capital $ 130,000 2012 TSGC Golf Course I GC Maintenance 50" Fans 2 Capital $ 12,600 2012 TSGC Golf Course I Non Departmental Misc. Golf/Facility Improvements Capital $ 150,000 2012 Non -Departmental Hotel/Motel Non -Departmental Historical Preservation Capital $ 10,000 2012 PACS Rec Spec Programs/Special I Part -Time Fitness Center Drop Off Service Capital $ 10,608 2012 PACS Rec Spec Programs/Special Arbor Daze Sponsorship Ca ital $ 60,000 2012 Fleet & Facilities Risk/WC Facility Maintenance I Fuller House -Roof Replacement Capital $ 10,500 2012 RiskNVC Risk/WC I Risk/WC Claims Reserve Capital $ 175,000 2012 Insurance I Insurance I Insurance I Employee Health Clinic Interior Finish Out I Capital $ 50,000 2012 Information Services W&WW Information Services I Citizen Relationship Management System CRM Capital $ 13,000 2012 Police W&WW Administration Police Radios Lease Purchase Payment Capital $ 25,000 2012 0 N (71 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Non -Departmental W&WW Non -Departmental Misc. Wastewater Rehab Capital $ 25,000 2012 Fleet & Facilities W&WW Equip Replacement Street Sanding Unit-HD/LD Capacity Capital $ 27,600 2012 Fire W&WW Fire Marshall Hydra Storz Adaptors Capital $ 30,000 2012 Non -Departmental W&WW Non -Departmental Well Repairs Capital $ 75,000 2012 Non -Departmental W&WW Non -Departmental Misc. Water Rehab. Capital $ 100,000 2012 Fleet & Facilities W&WW Service Center Fuel Contingency (gasoline/diesel) Capital $ 100,000 1 2012 Information Services W&WW Information Services I Hardware/Software Replacement Ca ital $ 122.430 1 2012 Non -Departmental Car Rental Non -Departmental ADA Facility Improvements Capital $ 50,000 2012 Non -Departmental Car Rental Non -Departmental Ci 's Match for Tarrant County Home Program/CPR Capital $ 75,000 2012 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 100,000 2012 Non -Departmental Car Rental Non -Departmental ADA Infrastructure Improvements Capital $ 250,000 2012 Non -Departmental Car Rental Non -Departmental Street Overlay Capital $ 300,000 2012 Non -Departmental Car Rental Non -Departmental Design -indoor Aquatic Facility Capital $ 317,500 2012 Non -Departmental Car Rental Non -Departmental Design -Outdoor Aquatic Facility Capital $ 469,000 2012 Non -Departmental Car Rental Non -Departmental Transfer to Car Rental CIP Capital $ 4,000,000 2012 Information Services GeneralFund Information Services Computer Hardware/Software Capital $ 175,000 2013 Police Department General Fund Administration Police Radios Lease Purchase Payment Capital $ 98,000 2013 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 175,000 2013 Public Works Car Rental Fund Streets Street Overlay Capital 1 $ 300,000 2013 Police I CCPD I Administration I Part -Time Public Safety Officer I Capital 1 $ 50,000 1 2013 Fire W&WW I Fire Marshal Phase 4 Hydra Storz Capital 1 $ 30,000 2013 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Dept Fund Division Program Description Prog. Year Type Cost Req. Information Services GeneralFund Information Services Computer Hardware/Software Capital $ 150,000 2014 Police Department General Fund Administration Police Radios Lease Purchase Pa Payment Capital $ 98,00E 2014 Information Services Car Rental Fund Information Services Computer Hardware/Software CELL $ 200,000 1 2014 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2014 Police I CCPD I Administration I Part -Time Public Safety Officer Ca ital 1 $ 50,00E 1 2014 Police Department General Fund Administration Police Radios Lease Purchase Payment Capital 1 $ 98,00E 1 2015 Information Services Car Rental Fund Information Services Computer Hardware/Software E�fl$ $ 350,000F20 2015 Public Works Car Rental Fund Streets Street Overlay 300,00E15 Police CCPD Administration Part -Time Public Safety Officer Capital $ 50,00E 2015 Police Department General Fund Administration Police Radios Lease Purchase Payment I Capital 1 $ 98,00E 2016 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2016 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,00E 2016 Police I CCPD I Administration I Part -Time Public Safety Officer I Capital 1 $ 50,00E 2016 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Dept Fund Division Program Description Prog. Year Type Cost Req. Library EDC Library Misc. Library Furniture Capital $ 6.506 2012 Library EDC Library Lone Star Library Grant Replacement Capital $ 15,580 2012 PACS I EDC I Parks Turf aerator I Capital 1 $ 22,000 1 2012 Fleet & Facilities General Facility Maintenance HVAC-Theft Monitoring System Capital $ 9.100 2012 o Fleet & Facilities General Facility Maintenance Waste Oil Shop Heaters - Parks Ca ital $ 19,500 2012 Police General Service Automated License Plate Reader Capital $ 35,590 1 2012 Police General ]--Administration Mobile Observation Trailer Capital $ 88,854 2012 TSGC Golf Course Pro Shop Rental Clubs Capital $ 6,000 2012 TSGC Golf Course Cart/Driving Range Driving Range Mats Capital $ 6,900 2012 TSGC Golf Course Conference Centre Chairs for Conference Centre Capital $ 7,000 2012 TSGC Golf Course Facility Maintenance jAudio Visual System Additions at TX Star Capital $ 21,000 2012 Fleet & Facilities I Service Center I Service Center ISmithy Granite Combo Lathe Ca ital 1 $ 5,000 2012 Information Services General Fund Information Services IVR for Water Office Capital $ 65,000 1 2013 Fleet & Facilities General Fund Facilities Recarpet Fire Admin/IS/Purchasing Building Capital $ 35,000 2013 Fleet & Facilities General Fund Facilities HVAC Replacement Program Capital $ 30,000 2013 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Dept Fund Division Program Description Prog. Year Type Cost Req. Fleet & Facilities I General Fund Facilities Solar H2O Water Heat - Public Works Capital $ 14,500 2013 Fleet & Facilities Service Center Fleet Air Compressor Capital $ 9,800 2013 Fleet & Facilities Service Center Fleet Nitrogen Inflation System Capital $ 10,500 2013 Fire General Fund Supression Lifepak 15 (3) Capital $ 90,000 2013 0 Fire General Fund Supression SCBA Air Compressor Capital $ 35,000 2013 N Fire General Fund Supression Treadmills (3) Capital $ 15,000 2013 Fire General Fund Supression QRAE Gas Monitors (4) Capital $ 6,500 2013 Fire General Fund Fire Marshal Furniture Capital $ 6,000 2013 Fire General Fund Fire Marshal Bull-X Fire Ext. Trainer Capital $ 4,400 2013 Golf Course Golf Course Golf Course Event Scheduling Program Capital $ 6,000 2013 Golf Course Golf Course Golf Course Scoreboards for Tournament Play Capital $ 3,000 2013 Golf Course Golf Course Golf Course 2-50" Green Fans Capital $ 12,600 2013 PACS General Fund Recreation Fitness Center Equipment Capital $ 25,000 2013 PACS General Fund Parks Tree Trimming Capital $ 25,000 2013 PACS General Fund Aquatics Lifeguard Stands Capital $ 9,000 2013 PACS General Fund Recreation Copier for PACS Capital $ 8,000 2013 PACS EDC PARKS GIS System Capital $ 4,000 2013 C CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Dept Fund Division Program Description Type Cost Year Req. Police General Fund CID Unmarked Police Car Capital $ 29,400 2013 Police General Fund Patrol Patrol Car Capital $ 52,920 2013 Fleet & Facilities General Fund Facilities HVAC Replacement Program Capital $ 30,000 2014 Fleet & Facilities General Fund Facilities Solar H2O Water Heat - Fire Stations Capital $ 32,000 2014 0 Fleet & Facilities Service Center Fleet A-Symetric Lifts (2) Capital $ 24,000 2014 0 Fire General Fund Supression Lifepak 15 (3) Capital $ 90,000 2014 Fire General Fund Fire Marshal Treadmills (3) Capital $ 15,000 2014 Fire General Fund Fire Marshal Generator -Light Capital $ 2,000 2014 PACS General Fund Recreation Re -screening gym floor Capital $ 5,000 2014 PACS TSSC TSSC Computer Equipment Capital $ 9,000 2014 PACS TSSC TSSC Irrigation Pump replacement Capital $ 20,000 2014 Police General Fund Patrol Patrol Car Capital $ 30,000 2014 Police General Fund Administration Police/Fire Training Facility Capital $ 250,000 2014 Police General Fund Patrol Radio Infrastructure Rebuild Capital $ 5,000,000 2014 Fleet & Facilities General Fund Facilities HVAC Replacements Capital $ 30,000 F2015 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Dept Fund Division Program Description Type Cost Year Req. Fleet & Facilities I Service Center Fleet Replace machine shop cabinets Capital $ 15,000 2015 Fire General Fund Supression Lifepak 15 (2) Capital $ 60,000 2015 Fire General Fund Fire Marshal Furniture Capital $ 8,000 2015 0 Golf Course Golf Course Golf Course Irrigation Pumps Re -build Capital $ 40,000 2015 W Information Services General Fund Information Services H.T.E. Software Upgrade Capital $ 145,000 2015 Library General Fund Library RFID System Capital $ 250,000 2015 PACS EDC Parks Trail Identification Marker Capital $ 10,000 2015 PACS EDC Recreation Trail Exercise equipment Capital $ 15,000 2015 PACS General Fund Recreation Fitness Center Equipment Capital $ 25,000 2015 PACS General Fund Aquatics Slide replacement S. Euless/Wilshire pools Capital $ 40,000 2015 Police General Fund CID Unmarked Police Car Capital $ 26,000 2015 Police General Fund Patrol Patrol Car Capital $ 55,566 2015 Fire General Fund Suppression Furniture Capital $ 10,000 2016 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Dept Fund Division Program Description Type Year Cost Req. Library General Fund Library Bookmobile Capital $ 225,000 2016 PACS General Fund Recreation Upgrade Teen Room Game Componenets Capital $ 15,000 2016 PACS General Fund Parks Tree Trimming Contract Capital $ 25,000 2016 PACS General Fund Recreation Re -paint Gym Floor Capital $ 15,000 2016 N Police I General Fund I Patrol IPatrol Car I Capital I $ 30,000 I 2016 I 0 W w Fleet Transfer: 5 Year Budget :1 De artment Name Account Code Administration 101-1011-513 9601 101-3025-521 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 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Streets 101-8033-531 9601 General Fund Total City Engineer 101-8066-531 9601 Water Production 501-8071-531 9601 Water Distribution 501-8072-531 9601 Wastewater Treatment 501-8073-531 9601 Water and Wastewater Fund Total 2012 2013 2014 2015 2016 $1,139 $1,156 $1,173 $1,191 $1,208 $6,192 $6,285 $6,379 $6,475 $6,572 $2,224 $2,258 $2,291 $2,326 $2,361 $93,518 $94,920 $96,344 $97,789 $99,256 $14,625 $14,844 $15,067 $15,293 $15,522 $11,547 $11,720 $11,896 $12,074 $12,255 $1,513 $1,536 $1,559 $1,582 $1,606 $7,314 $7,424 $7,536 $7,649 $7,763 $215,153 $218,380 $221,656 $224,981 $228,355 $11,611 $11,785 $11,962 $12,141 $12,324 $10,174 $10,327 $10,481 $10,639 $10,798 $9,391 $9,532 $9,675 $9,820 $9,968 $51,758 $52,534 $53,322 $54,122 $54,934 $75199 1L $76,327 $77,472 $78,634 $79,813 $511:356 $519,027 $526,812 $534,714 $542,735 $2,839 $2,882 $2,925 $2,969 $3,013 $14,442 $14,659 $14,879 $15,102 $15,329 $2,226 $2,260 $2,294 $2,328 $2,363 $27,094 $27,500 $27,912 $28,331 $28,756 $46,602 $47 301 $48 010 $48 730 $49 461 EDC Parks 210-1052-550 9601 $2,56]01 $2,598 $2.6:3]71 $2,67711 $2.717 $4,98711 $5,0621 $5,138 $5,215 $5,293 Fleet Services 504-5090-519 9601 Draina e Utility 510-8029-531 9601__Jl 11 $1,54211 $1,565 $1,589 $1,613 $1,637 Texas Star Sports Complex 530-7050-550 9601 $1,360r $1,38011 $1,40111 $1,42211 $1,443 Texas Star Golf Course 540-7060-550 9601 $126 448 $128 344 $130,270j $132 224 $134 207 Depreciation calculated at 55% Total: $694,854 $705,277 $715,856 $726,594 $737,493 I 0 PROJECTED VEHICLE REPLACEMENTS - CITY FLEET UNIT I YEAR I MAKE I TYPE I MILES SRVS YRS1 2012 2013 1 2014 1 2015 1 2016 1 1999 FORD 1T / FLAT 37,362 16 2 1999 PARIS TRAILER 16 4 2001 FORD 3/4 T 19,878 14 5 1995 CHAMPION TRAILER 20 100 2002 TORO MOWER 13 288 1991 ICHEVY DUMP 33,516 22 307 1992 INTERSTATE TRAILER 22 308 1992 PARIS TRAILER 21 326 1993 GMC DUMP 58,175 20 347 1994 PARIS TRAILER 20 364 1995 PARIS TRAILER 17 381 1995 HAMM ROLLER 20 540 1996 PARIS TRAILER 20 541 1996 PARIS TRAILER 20 550 1997 FORD RANGER 49,581 17 553 1997 FORD VAN 36,608 15 556 1997 KAWASAKI MULE 15 557 1997 KAWASAKI MULE 15 560 1997 FORD RANGER 48,060 15 566 1997 KUBOTA TRACK EXCAVATOR 15 568 1997 CHEVY DUMP 65,992 16 570 1997 TOP LINE TRAILER 16 575 1998 US CARGO BOX TRAILER 17 577 1998 IFORD 4 DR SEDAN 78,812 14 582 1998 PARIS TRAILER 15 589 1998 KAWASAKI MULE 15 600 1999 GMC DUMP 56,192 16 601 1999 GMC 2T / UTILITY 27,727 17 602 1999 GMC DUMP 40,582 16 618 1999 CASE BACKHOES 15 619 1999 CHEVY 3/4T PICKUP 80,640 12 621 1999 CHEVY 3/4T PICKUP 52,677 14 622 1999 CHEVY 3/4T PICKUP 78,907 14 626 2000 CASE TRENCHER 13 627 2000 FORD RANGER PU 87,818 13 639 2000 CHEVY SEDAN 64,866 13 642 2000 FORD 3/4T PICKUP 54,662 13 644 2000 BIG JOHN TREE SPADE 16 645 2000 FORD VAN 46,884 12 646 2000 FORD VAN 33,756 14 647 2000 VACTOR SEWER JET 15 653 2000 FORD BUS 41,184 14 661 2001 FORD VAN 29,492 14 662 2001 IFORD SPRT. UTILITY 40,946 12 667 2001 IDELCO WASHER 12 11PROJECTED VEHICLE REPLACEMENTS - CITY FLEET I SRVS YRS UNIT I YEAR I MAKE I TYPE I MILES 2012 2013 2014 2015 2016 668 2001 TRAIL KING TRAILER 14 669 2001 KUBOTA TRACTOR 13 670 2001 FORD BI-FUEL) 3/4 PICKUP 53,213 12 673 2001 TORO MOWER 14 674 2001 FORD 1.5T BUCKET 33,661 12 675 2001 CRAFCO SEALER 12 676 2001 ISCAT SPD TRAILER 12 679 2000 KAWASAKI MULE 13 687 2002 FORD SPRT. UTILITY 41,098 12 688 2002 FORD SPRT. UTILITY 35,073 12 698 2000 EZ GO UTILITY CART 13 692 2002 FORD 1T PICKUP 68,833 12 694 2002 FORD 2T UTILITY 13,993 12 695 2001 ISCAT SPD TRAILER 12 697 2002 FORD I -FUEL 3/4 PICKUP 62,027 12 700 2000 TORO MOWER 12 701 2002 KAWASAKI MULE 10 707 2003 FORD 3/4T UTILITY 49,766 11 708 2003 FORD 3/4T PICKUP 51,557 11 710 2003 FORD 3/4T PICKUP 66,871 12 711 2003 IFORD 3/4T PICKUP 79,184 12 712 2003 IFORD 3/4T PICKUP 53,502 12 713 2002 ALLMAN LIGHT TW R. 12 714 2002 SUTPHEN 110+ TOWER 10 722 2004 FORD 3/4T PICKUP 78,314 12 724 2004 FORD 3/4T PICKUP 75,469 12 727 2004 FORD 3/4T PICKUP 74,223 12 728 2004 FORD 4DR SEDAN 43,656 12 729 2004 FORD 4DR SEDAN 60,348 12 730 2004 FORD 1/2T VAN 24,229 12 739 2004 MASSEY TRACTOR 12 753 2005 HUSQVARNA GRINDER 10 755 2005 FORD 4DR SEDAN 47,806 10 763 2006 G. HOPPER MOWER 6 764 2006 G. HOPPER MOWER 8 765 2006 G. HOPPER MOWER 8 766 2006 G. HOPPER MOWER 6 767 2006 SUTPHEN 65+ QUINT 10 783 2006 HARLEY SAND RAKE 10 785 2006 BUFFALO BLOWER 10 787 2000 FORD MICU UNIT 43,375 12 797 2006 FORD EMS CHASSIS 67,880 7 822 2007 HUSQV CON. SAW 8 827 2007 FORD MICU CHASSIS 32,801 7 852 2009 FORD MICU CHASSIS 28,594 7 1 11PROJECTED VEHICLE REPLACEMENTS - CITY FLEET UNIT I YEAR I MAKE I TYPE I MILES I SRVS YRS I 1 2012 1 2013 1 2014 1 2015 1 2016 ANNUAL FIGURE TX STAR - MAINT. ANNUAL FIGURE TX STAR - CARTS ANNUAL FIGURE I PD SEDANS TOTAL TO BUDGET: 113,040 280,799 349,778 - 24,700 373,100 - - 383,500 124,000 1 149,000 1 151,250 151.250 1 165,000 $527 040 $2,257,270 $1,919,597 $1,136,646 $1,817,811 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. 0 w C