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HomeMy WebLinkAboutPreliminary Operating Budget FY12-13CITY OF EULESS PRELIMINARY ANNUAL OYERATINU BUIDGET FISCAL YEAR 2012- 2013 204 N. hector Drive Euless, TX 76039 W WW. PlllvsstX. gov x June 24, 2008 Perry Bynum, Gnda garFin Leo` FTAW" Mayor Mary Lib Saleh,Tim Stinneford, Donna Mickan, Glenn Porterfield 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 Glenn Porterfield, Council Member — Place Five Bynum, Council Member — Place Sig, I Mayor Pro Tem Ai g gPro Proposed Operating Bud ets PRELIMINARY OPERATING P P BUDGET FY2013 General Fund Revenue and 2 Expenditures Water and Wastewater, Revenue 3 and Expenditures Other Funds, Revenue and 4 Expenditures Capital, Infrastructure Plans and 45 Fleet Debt 6 Personnel and Insurance 7 Comparison and Historical 8 Water Utilities Status and Analysis 9 N Multi -Year Financial Plan 10 0 Copyright OR Lim$1 =V& 1 1' 11 1' 9 1 '' Letter Executive Summary, General Fund Executive Summary, Water & Wastewater Fund Executive Summary, Car Rental Fund Fund Balance Summary, General and Internal Service Funds Fund Balance Summary, Special Revenue Funds Fund Balance Summary, Enterprise Funds Fund Balance Summary, Debt Service Funds �-- Fund Balance Summary, Reserve 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 & Wastewater Expenditures Water Service Rates Wastewater Service Rates M T H E C I T Y O F EULESS July 27, 2012 Honorable Mayor Mary Lib Saleh Honorable City Councilmembers: Tim Stinneford, Place One Leon Hogg, Place Two Linda Martin, Place Three Donna Mickan, Place Four Glenn Porterfield, Place Five Perry Bynum, Place Six, Mayor Pro Tern INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2012 and ending September 30, 2013 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 recommended programs for FY2013. 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 recommendations are based upon need and available funds. These items have been included in the FY2012-13 proposed budget, as presented. Highlights of the proposed 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%. 1-1 4%.., ♦ The water base rate is proposed to increase 500 on a 5/8" meter with a 6.3% increase on other meter sizes. The water volume rate continues the tiered rate structure with a slight increase on the top two tiers. ♦ Wastewater rates are also proposed to increase, 50¢ on the base rate and 130 on the volume rate, which is primarily related to increased costs from Trinity River Authority for 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 improvements. ♦ Recommended supplemental programs include the addition of two police officers in the General Fund. In addition, three Police Officers are recommended in the Public Safety Special Revenue Fund, but are subject to resource availability. ♦ Recommended capital items are detailed by fund in Section 5 of this book and have been included in the proposed budget. GENERALFUND REVENUES The General Fund revenues are proposed at $32,354,892 which represents an increase of 5.3% from the previous year's original budget. Most of the major revenue categories, with the exception of interest income, are expected to increase in the upcoming fiscal year. Additional property taxes will be realized from new construction and increased valuations. Sales tax revenues are projected to increase a total of 8.7% over the FY2011-12 adopted budget, based on the continued strength in current year collections. This increase includes a 2% growth factor over the fiscal year end estimated collections plus a conservative revenue estimate for projected development. Additional revenue is also expected from franchise fees, municipal court fines and fees, aquatics gate and concession fees and other miscellaneous fees. Interest 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 $2,761,884,486 for FY2012-13. This represents an increase of $104,446,817 or 3.9% from the 2011 tax roll of $2,657,437,669. The tax rate proposed for FY2012-13 is 47.00¢ per $100 of assessed valuation, which includes 35.51300 for maintenance and operations and 11.48700 for debt service. Sales Taxes FY2011-12 sales tax collections are projected to end the fiscal year up approximately 7.3% from the original budget, some of which is related to audit payments received during the year. Based upon this information, sales tax projections for FY2012-13 were calculated using the estimated collections through the end of this fiscal year, less audit adjustments, plus a 2% growth factor and additional revenue for anticipated development. EXPENSES General Fund operating expenses are proposed at $32,341,143 which represents an increase of 5.2% excluding capital programs. This increase is primarily attributed to rebates associated with increased revenues and the employees' pay plan and associated benefits. The baseline budget has also increased due to rising costs in maintenance, supplies, and utilities, as well as 1-2 increased transfers for equipment replacement. The proposed budget also includes the addition of two police officers. Recommended capital programs include funding for the city's computer and public safety radio replacement programs, fire suppression and EMS equipment, training and equipment for new personnel, and continuation of the local Selective Traffic Enforcement Program ("STEP"). In addition, the FY2012-13 budget includes recommended funding for continued technological advancements in the city's municipal court operations. 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 recommended capital purchases can be found in Section 5. WATER AND WASTEWATER FUND The FY2012-13 budget includes proposed operating revenues of $19,661,720, which is an increase of 2.9% over FY2011-12 budgeted revenues. The water and wastewater revenue projection is based on historical consumption averages, with proposed increases in both water and wastewater rates. Total revenue projections are reduced by a proposed rebate to single family residential customers of 100 per thousand gallons of water 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 the proposed rebate for FY2012-13. Proposed water and wastewater baseline expenses are $19,636,105, which is an increase of 2.9% 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 equipment replacement and service center operations. Recommended capital programs include funding for the city's computer replacement program, leak detection equipment, water line rehabilitation, extension of the reclaimed water line and the final phase of the Hydra Storz program. In addition, we are recommending a fuel contingency fund due to the volatility in fuel prices. The proposed budget meets the criteria set forth in the city's fiscal policies with reserves calculated at 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 FY2012-13 budget year, the required debt reserve of $318,640 is fully funded. EQUIPMENT REPLACEMENT FUND L... The city maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles and equipment. In an effort to continue the city's commitment toward fuel 1-3 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 FY2012-13 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 increase slightly in FY2012-13 based on current year actual collections. Half -Cent Sales Tax Fund-EDC Euless citizens approved an additional Y20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2012-13 were calculated using the estimated collections through the end of this fiscal year, less audit adjustments, plus a 2% growth factor and additional revenue for anticipated development. Expenses in this fund include an increase to fund the employees' pay plan and associated benefits, as well as personnel costs related to the proposed aquatics facility. Recommended capital programs, as detailed in Tab 5, include upgrades in the city's park system, computer replacements, and the ability to offer electronic books to library patrons. The recommended budget for FY2012-13 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 FY2012-13, the annual transfer to General Fund operations is equal to one third of Euless' portion of the revenue. Additional transfers are budgeted to the Equipment Replacement Fund and the General Obligation Debt Service Fund for payments on previously issued debt. Recommended capital items include a transfer of $1,213,500 to the Car Rental CIP fund for the construction of a new aquatics facility, funding for street overlay, public safety radios, and continued funding for the CPR — Community Powered Revitalization program. 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. The reclaimed water line extension project, authorized in the FY2011-12 budget, would ultimately provide reclaimed water service to several multi- family properties from Harwood Road to Mid Cities Boulevard and would allow for additional system expansion in the future. The completed feasibility study recommends that this project be completed in six phases, with the first phase proposed to begin in FY2012-13. Based on the 1-4 estimated cost of the project, staff would recommend the issuance of water and wastewater revenue bonds to correspond with the construction phases identified in the feasibility study. A portion of this debt would be repaid from impact fees, with the remaining debt paid from additional revenues collected from the expansion of the reclaimed water system. 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. The FY2012-13 recommended Priority A projects address the city's goal of maintaining infrastructure by allocating funds to continue the annual street maintenance program, ADA sidewalk and facility improvements, and wastewater line replacements. The construction of the Euless Family Life Aquatics Center is also recommended in the FY2012-13 CIP plan. The City Council will be asked to determine whether or not to move forward with this project. The operating revenues and expenses associated with this facility have been included in the proposed operating budget. Adjustments will be made to the operating budget, should the City Council choose not to authorize this project, As you review the Unfunded Section of the CIP Document, you will note that all Priority A projects can be accomplished without the need for additional debt issuance. 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 expects to issue $1.5 million in water and wastewater revenue debt for the first phase of the reclaimed water line extension. The FY2011-12 capital plan also included recommended debt issuance for infrastructure improvements at Glade Parks. Additional debt for Glade Parks will only be issued if warranted by development and approved by City Council. This debt would be issued in phases to minimize the city's risk. A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the city. These bonds do not require voter authorization. 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 as well as to refund prior sales tax revenue debt issues. Sales tax 1-5 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 provide quality services 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. Respectfully submitted, Gary McKamie, City Manager 1-6 OR On EXECUTIVE SUMMARY GENERAL FUND FY 2012 Budgeted Resources Less Use of Prior Year Reserves FY 2012 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 2013 Proposed Operating Revenues FY 2012 Budgeted Expenses Less Capital Expenses FY 2012 Net Operating Expenses Proposed Changes in Expenses Salaries Insurance/Benefits Rebates/Incentives Professional/Technical Utilities _ A } ts-MK Maintenance Supplies Equipment Replacement Other Changes Subtotal: FY 2013 Proposed Supplemental FY 2013 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2013 Proposed Capital Expenses FY 2013 Proposed General Fund Budget $ 31,995,071 $ (1,259,278) $ 30,735,793 $ 621,441 $ 724,663 $ 86,408 $ (14,030) $ 325,800 $ (20,000) $ 73,025 $ (176,642) $ (1,566) $ 31,989,162 $ (1,259,278) $ 534,402 $ 158,926 $ 230,767 $ 102,338 $ 105,724 $ 130,681 $ 99,447 $ 40,194 $ 11,200 $ 680,865 $ 1,233,745 $ 1,619,099 $ 32,354,892 $ 30,729,884 $ 1,413,679 $ 197,580 $ 32,341,143 $ 1,914,610 $ 34,255,753 1-7 OWS EXECUTIVE SUMMARY WATER & WASTEWATER FY 2012 Budgeted Resources Less Use of Prior Year Reserves FY 2012 Net Operating Revenues Proposed Changes in Revenue Water Service Wastewater Service Reclaimed Water Service Interest Income Sanitation/Recycling/Penalties Transfers Other Changes Subtotal: FY 2013 Proposed Operating Revenues FY 2012 Budgeted Expenses Less Capital Expenses FY 2012 Net Operating Expenses Proposed Changes in Expenses Salaries Insurance/Benefits TRA Payments Reclaimed Water Purchases Transfers G&A/Franchise Other Changes Subtotal: FY 2013 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2013 Proposed Capital Expenses FY 2013 Proposed Water and Wastewater Budget $ 19,717,090 $ (612,530) $ 19,104,560 $ 237,130 $ 385,252 $ 12,278 $ (30,000) $ 25,000 $ (110,000)a��1,zu1 $ 37,500 $ 557,160 $ 19,661,720 $ 19,688,461 $ (612,530) $ 107,187 $ 64,623 $ 222,392 $ 11,868 $ 58,622 $ 66,716 $ 28,766 $ 197,078 $ 1,324,285 $ 19,075,931 $ 560,174 $ 19,636,105 $ 1,521,363 $ 21,157,468 1-8 M EXECUTIVE SUMMARY CAR RENTAL FUND FY 2012 Budgeted Resources Less Use of Prior Year Reserves FY 2012 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2013 Proposed Operating Revenues FY 2012 Budgeted Expenses Less Capital Expenses FY 2012 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt Transfer to Equipment Replacement Subtotal: FY 2013 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2013 Proposed Capital Expenses FY 2013 Proposed Car Rental Budget $ 18,044,600 $ (5,796,822) $ 12,247,778 $ 687,222 $ 687,2221� $ 12,935,000 $ 15,492,552 $ (5,796,822) $ 9,695,730 $ 458,148 $ 76,358 $ 108,279 $ 28,665 $ 671,450 $ 10,367,180 $ 289,188 $ 2,053,500 $ 2,342,688 $ 12,709,868 1-9 �- Fund Balance Summary Estimated FY11-12 and Budgeted FYI 2-13 General and Internal Service Funds L Insurance & Risk Mgmt & Equipment General Benefits Comps Replacement Beginning Balance, FY12 $7,730,562 $2,877,946 $1,008,222 $2,592,804 (per audit, FYE 2011) FY12 Estimated Revenues 31,339,603 5,250,009 810,802 722,855 Total Available: 39,070,165 8,127,955 1,819,024 3,315,659 FY12 Estimated Expenses (30,655,693) (5,221,410) (790,787) (539,040) Capital Expenses 53l 0.940) 0 .(10.500) 0 Total Projected Expenses: (31,186,633) (5,221,410) 80( 1,287) 53( 9,040) Estimated Ending Balance, FY12 7,883,532 2,906,645 1,017,737 2,776,619 FY13 Budgeted Revenues 32,354,892 5,499,331 811,794 923,295 Total Available: 40,238,424 8,405,876 1,829,531 3,699,914 FY13 Budgeted Expenses (32,341,143) (5,481,027) (792,657) (1,139,164) Capital Expenses (1,914,610) (50,000) (175,000) 0 Total Projected Expenses: (34,255,753) (5,531,027) (967,6571 (1,139,164) Projected Ending Balance, FY13 5,982,671 2,874,849 861,874 2,560,750 Less: Designated Reserve (269,873) 35( 0.000) 0 0 Adjusted Ending Balance 5,712,798 2,524,849 861,874 2,560,750 Recommended Reserve Levels per Fiscal Policy: 5,316,352 2,488,481, 600,000 2,560,750 Available for Supplemental: 13,749 18,304 19,137 (215,869) Available for Capital: 382,697 18,064 242,737 215,869 Total Available 396,446 36,368 261,874 0 1-10 Fund Balance Summary Estimated FY11-12 and Budgeted FYI 2-13 Special Revenue Funds Hotel/ Juvenile Half Cent Crime Car Rental Motel Case Fund Sales Tax Control Beginning Balance, FY12 $167,035 $86,727 $1,324,159 $417,838 $5,581,929 (per audit, FYE 2011) FY12 Estimated Revenues 280,150 82,500 3,724,729 1,734,344 12,936,846 Total Available: 447,185 169,227 5,048,888 2,152,182 18,518,775 FY12 Estimated Expenses (257,718) (65,016) (3,121,970) (1,654,516) (10,231,671) Capital Expenses (10,000) 0 (224,470) (93,445) (5,476,600) Total Projected Expenses: (267,718) (65,016) (3,346,440) (1,747,961) (15,708,271) Estimated Ending Balance, FY12 179,467 104,211 1,702,448 404,221 2,810,504 FY13 Budgeted Revenues 280,150 82,500 3,713,616 1,782,590 12,935,000 Total Available: 459,617 186,711 5,416,064 2,186,811 15,745,504 FY13 Budgeted Expenses (277,810) (80,589) (3,514,626) (1,780,291) (10,367,180) Capital Expenses 0 0 69( 4.304) 11( 0.534) (2,342,688) Total Projected Expenses: 27( 7,810) (80,589) (4,208,930) (1,890,825) (12,709,868) Projected Ending Balance, FY13 181,807 106,122 1,207,134 295,986 3,035,636 Less: Designated Reserve (77,485) 0 (5,351) 0 0 Adjusted Ending Balance 104,322 106,122 1,201,783 295,986 3,035,636 Recommended Reserve Levels per Fiscal Policy: 45,667 Available for Supplemental: 2,340 Available for Capital: 56,315 Total Available 58,655 0 500,000 292,651 2,000,000 1,911 198,990 2,299 2,567,820 104,211 502,793 1,036 (1,532,184) 106,122 701,783 3,335 1,035,636 Fund Balance Summary Estimated FYI 1-12 and Budgeted FYI 2-13 Special Revenue Funds (continued) Public Safety Police Drug Special Glade Parks Glade Parks Fund Revenue TIRZ PID Fund Beginning Balance, FY12 $264,620 $75,625 $u IyS,6lu (per audit, FYE 2011) FY12 Estimated Revenues 26,015 125,868 3,000 54,622 Total Available: 290,635 201,493 3,000 253,232 FY12 Estimated Expenses (124,253) (133,283) (3,000) (115,226) Capital Expenses 0 0 0 0 Total Projected Expenses: 12( 4.253) 13( 3,28-3) (3,000) (115,226) Estimated Ending Balance, FY12 166,382 68,210 0 138,006 FY13 Budgeted Revenues 11000 368,557 11,630 219,994 Total Available: 167,382 436,767 11,630 . 358,000 FY13 Budgeted Expenses (500) (368,557) (11,630)50'��w_ (228,364) Capital Expenses 0 0 0 0 Total Projected Expenses: (500) 36( 8.557) (11,630) 22( 8.364) Projected Ending Balance, FY13 166,882 68,210 0 129,636 Less: Designated Reserve 0 0 0 0 Adjusted Ending Balance 166,882 68,210 0 129,636 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 Available for Supplemental: 500 0 0 (8,370) Available for Capital: 166,382 68,210 0 138,006 Total Available 166,882 68,210 0 129,636 1-12 Fund Balance Summary Estimated FYI 1-12 and Budgeted FYI 2-13 Enterprise Funds Drainage Texas Star Water & Service Utility Recreation Arbor Daze Texas Star Sports Wastewater Center System Classes Golf Complex (per audit, FYE 2011) FY12 Estimated Revenues 18,913,349 1,052,678 704,500 383,250 60,000 4,180,169 1,483,479 Residual Equity Transfer 0 0 0 0 0 250,000 0 Total Available: 24,371,034 1,099,536 1,099,964 767,752 91,046 4,349,263 1,668,006 FY12 Estimated Expenses (18,257,235) (1,052,678) (681,615) (370,557) (55,000) (4,344,486) (1,438,032) Capital Expenses (411,801) 0 0 (70,608) 0 0 0 Total Projected Expenses: (18,669,036) (1,052,678) 68( 1.615) 44( 1.165) (55,000) (4,344,486) (1,438,032) Estimated Ending Balance, FY12 5,701,998 46,868 418,349 326,687 36,046 4,777 229,974 FY13 Budgeted Revenues 19,661,720 1,117,456 704,500 383,250 60,000 4,453,840 1,480,288 Total Available: 25,363,718 1,164,314 1,122,849 709,837 96,046 4,458,617 1,710,262 FY13 Budgeted Expenses (19,636,105) (1,117,456) (699,521) (370,557) (55,000) (4,451,178) (1,442,983) Capital Expenses (1,521,363) 0 (278,000) (90,608) 0 0 0 Total Projected Expenses: (21,157,468) (1,117,456) (977,521) (461,165) (55,000) (4,451,178) (1,442,983) rojected Ending Balance, FY13 4,206,260 46,868 146,328 248,672 41,046 7,439 267,271 ass: Designated Reserve 0 0 0 0 0 0 1 djusted Ending Balance 4,206,260 46,868 146,328 248,672 41,046 7,439 267,271 Recommended Reserve Levels per Fiscal Policy., 4,034,816 0 143,737 76,142 0 0 0 Available for Supplemental: 25,616 0 4,979 12,693 5,000 2,662 37,306 Available for Capital: 145,819 46,868 (3,388) 169,837 36,046 4_.777 229.974 Total Available 171,434 46,858 1,591 172,630 41,046 7,439 267,279 1-13 t.. Fund Balance Summary Estimated FY11-12 and Budgeted FY12-13 Debt Service Funds Texas Star Texas Star Half Cent Water & G.O.Debt Stars Center Sports Golf Service Debt Sales Tax Wastewater Complex Course Debt Debt Debt Debt IBeginning Balance, FY12 $527,416 $151,9u9 $Z,uZ6 af,3L7 ,OG,300 ,04'1&10 I (per audit, FYE 2011) FY12 Estimated Revenues 9,711,291 714,897 4,718,798 3,768,272 163,644 685,338 Total Available: 10,238,707 866,806 4,720,824 3,775,593 166,009 726,756 FY12 Estimated Expenses (9,675,915) (715,773) (4,718,798)_ (3,768,272) (163,644) (685,337) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (9,675,915) (715,773) (4,718,798) (3,768,272) (163,644) (685,337) Estimated Ending Balance, FY12 562,792 151,033 2,026 7,321 2,366 41,419 FY13 Budgeted Revenues 3,489,871 710,478 901,914 401,998 164,188 683,613 Total Available: 4,052,663 861,511 903,940 409,319 166,553 725,032 FY13 Budgeted Expenses (3,603,384) (710,658) (901,914) (401,998) (164,188) (683,612) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,603,384) (710,658) (901,914) 40( 1.998) (164,188) (683,612) lrojected Ending Balance, FY13 449,279 160,853 2,026 7,321 2,365 41,42C .ess: Designated Reserve 0 (59,409) 0 0 0 C ►djusted Ending Balance 449,279 91,444 2,026 7,321 2,365 41,42C Recommended Reserve Levels per Fiscal Policy: 300,282 Available for Supplemental: (113,513) Available for Capital: 262,510 Total Available 148,997 0 0 0 0 0 (180) 0 0 0 1 91,624 2,026 7,321 2,365 41,419 91,444 2,026 7,321 2,365 41,420 1-14 M Fund Balance Summary Estimated FY11-12 and Budgeted FY12-13 Reserve Funds Half Cent Water & Water & Texas Star Sales Tax Wastewater Wastewater Sports Texas Star Debt Debt & Rate Stabilization Complex Golf Course Emergency Reserve Reserve Reserve Reserve Reserve $938,998 $931,627 $2,107,588 $632,930 $1,795,740 (per audit, FYE 2011) FY12 Estimated Revenues 2 000 0 382,295 150,000 460,000 Total Available: 940,998 931,627 2,489,883 782,930 2,255,740 FY12 Estimated Expenses (29,463) (127,295) (341,640) 0 (210,000) Residual Equity Transfer 0 0 0 0 (250,000) Capital Expenses 0 0 0 0 11( 1.590) Total Projected Expenses: (29,463) 12( 7.293) (341,640) 0 57( 1.590) Estimated Ending Balance, FY12 911,535 804,332 2,148,243 782,930 1,684,150 FY13 Budgeted Revenues 2 000 0 5 000 150,000 460,000 Total Available: 913,535 804,332 2,153,243 932,930 2,144,150 FY13 Budgeted Expenses (2,000) 0 (99,508) 0 (100,000) Capital Expenses 0 0 0 0 (150,000) Total Projected Expenses: (2,000) 0 (99,508) 0 25( 0.000) Projected Ending Balance, FY13 911,535 804,332 2,053,736 932,930 1,894,150 Less: Designated Reserve (911,535) 80( 4.332) 12( 7.295) 16( 6.248) (605,803) Adjusted Ending Balance 0 0 1,926,440 766,682 1,288,347 Recommended Reserve Levels per Fiscal Policy: 0 0 0 296,503 914,626 Available for Supplemental: 0 0 (94,508) 160,000 360,000 Available for Capital: 0 0 2,020,948 320,179 13,721 Total Available 0 0 1,926,440 470,179 373,721 1-15 City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY2011-2012 Annual Revised Budget, FY2011-2012 Estimated, and FY2012-2013 Proposed Annual Budget FY13 Proposed to FY12 Budget FY 2011-12 FY 2011-12 FY 2012-13 Increase/(Decrease) Budget Estimated Proposed S Diff. % Diff. OPERATING FUNDS: Oneratina Revenues Property Tax 12,244,628 12,194,628 12,739,537 494,909 4.04% General Sales Tax 13,612,590 14,549,113 14,779,476 1,166,886 8.57% Selective Sales Tax 12,545,778 13,233,569 13,235,000 689,222 5.49% Gross Receipts Tax 4,116,428 4,149,389 4,202,836 86,408 2.10% Penalties 369,000 350,100 359,000 (10,000) (2.71%) Licenses & Permits 626,700 776,350 643,350 16,650 2.66% Intergovernmental Revenue 427,367 461,063 693,337 265,970 62.23% Charges For Service 26,690,980 26,270,462 27,632,980 942,000 3.53% Fines & Court Costs 3,286,540 3,046,422 3,409,494 122,954 3.74% Interest/Rent/Misc 1,592,491 1,605,573 1,612,805 20,314 1.28% Insurance/Risk Contributions 5,599,611 5,599,611 5,849,925 250,314 4.47% 81,112,113 82,236,280 85,157,740 4,045,627 4.99% Transfers For Capital - - - - 0.00% Operating/Debt 8,084,916 8,304,293 8,039,738 (45,178) (0.56%) 8,084,916 8,304,293 8,039,738 (45,178) (0.56%) Operating Revenues 89,197,029 90,540,573 93,197,478 4,000,449 4.48% Other Sources Bond Proceeds - 13,340,435 - - 0.00% Total Operating Revenues & Other Sources 89,197,029 103,881,008 93,197,478 4,000,449 4.48% Operating Expenses Salaries 25,354,129 25,268,022 26,396,940 1,042,811 4.11% Benefits 10,391,048 10,139,476 10,929,659 538,611 5.18% Prof/Tech/Contract Services 3,260,294 3,334,727 3,417,734 157,440 4.83% Water Purchase/Utility 11,659,153 10,922,311 12,084,697 425,544 3.65% Maintenance 1,294,821 1,305,798 1,480,523 185,702 14.34% Other Purch Svcs/Contingency 849,157 684,438 799,178 (49,979) (5.89%) Insurance 5,175,869 5,176,072 5,416,589 240,720 4.65% G&A-Other 266,294 264,207 268,789 2,495 0.94% Rebates/Incentives 9,341,449 9,733,042 10,198,874 857,425 9.18% Supplies 3,005,219 3,010,529 3,211,062 205,843 6.85% Capital Expenses 3,737,169 2,395,221 5,300,181 1,563,012 4L82% Debt 6,552,656 13,562,953 6,473,754 (78,902) (1.20%) Departmental Budget Cuts - - - - 0.00% Total Operating Expenses 80,887,258 85,796,796 85,977,980 5,090,722 6.29% Transfers Operating/Debt 7,305,899 7,441,779 7,534,564 228,665 3.13% Capital 6,319,500 6,319,500 4,286,655 (2,032,845) (32.17%) 13,625,399 13,761,279 11,821,219 (1,804,180) (13.24%) Operating Expenses 94,512,657 99,558,075 97,799,199 3,286,542 3.48% Other Uses Payment For Refunded Bonds - 6,111,214 - - 0.00% Total Operating Expenses & Other Uses 94,512,657 105,669,289 97,799,199 3,286,542 3.48% tTperati� Excel{Shartnge} (5,315,628) (1,788,281) (4,601,721) 1-16 Where Does The Money Come From? FY12-13 WN 21 Fund Debt **Other Risk/WC 7% 6% Insurance 1% Car Rental CCPD tuc° 40 14% 2 �O Budgeted FYI 1-12 Use of Revenue Reserves General $ 30,735,793 $ 1,259,278 Hotel/Motel $ 258,150 $ 10,000 Juvenile Case $ 82,500 $ - EDC $ 3,479,597 $ 488,715 CCPD $ 1,656,712 $ 93,445 Police Drug Fund $ 1,000 $ - Public Safety Grants $ 104,587 $ - Car Rental $ 12,247,778 $ 5,796,822 Glade Parks TIRZ $ 13,350 $ - Glade Parks PID $ 94,840 $ - Water & Wastewater $ 19,104,560 $ 612,530 Service Center $ 1,052,678 $ - Drainage Utility $ 697,500 $ - Recreation Classes $ 383,250 $ 70,608 Arbor Daze $ 60,000 $ - Texas Star Golf Course (TSGC) $ 4,422,845 $ - Texas Star Sports Complex (TSSC) $ 1,427,954 $ - Equip. Replacement $ 722,855 $ - Insurance $ 5,250,009 $ 50,000 Risk/WC $ 810,802 $ 185,500 G.O. Debt $ 3,664,320 $ - Star Center Debt $ 714,897 $ 876 EDC Debt $ 933,798 $ - Water & Wastewater Debt $ 428,272 $ TSSC Debt $ 163,644 $ TSGC Debt $ 685,338 $ - TOTAL $ 89,197,029 $ 8,567,774 General 34% Proposed FY12-13 Use of Revenue Reserves $ 32,354,892 $ 1,914,610 $ 280,150 $ - $ 82,500 $ - $ 3,713,616 $ 694,304 $ 1,782,590 $ 110,534 $ 1,000 $ - $ 368,557 $ - $ 12,935,000 $ 2,342,688 $ 11,630 $ - $ 219,994 $ 8,370 $ 19,661,720 $ 1,521,363 $ 1,117,456 $ - $ 704,500 $ 278,000 $ 383,250 $ 90,608 $ 60,000 $ - $ 4,453,840 $ - $ 1,480,288 $ - $ 923,295 $ 215,869 $ 5,499,331 $ 50,000 $ 811,794 $ 175,000 $ 3,489,884 $ 113,500 $ 710,478 $ 180 $ 901,914 $ - $ 401,998 $ $ 164,188 $ $ 683,613 $ - $ 93,197,478 $ 7,515,026 1-17 FY12-13 Where Does The Monev Go? Debt ° **Other Risk/WC �0 6% li A°/ Gc 5° W&WW 22% Car Rental CCPD t: ol_ 11% 7oL.___ 4/o Budgeted FYI 1-12 Operating Capital Fund Expenses Expenses General $ 30,729,884 $ 1,259,278 Hotel/Motel $ 257,718 $ 10,000 Juvenile Case $ 65,016 $ - EDC $ 3,212,494 $ 488,715 CCPD $ 1,654,516 $ 93,445 Police Drug Fund $ 500 $ - Public Safety Grants $ 104,587 $ - Car Rental $ 9,695,730 $ 5,796,822 Glade Parks TIRZ $ 13,350 $ - Glade Parks PID $ 94,840 $ - Water & Wastewater $ 19,075,931 $ 612,530 Service Center $ 1,052,678 $ - Drainage Utility $ 681,615 $ - Recreation Classes $ 370,557 $ 70,608 Arbor Daze $ 55,000 $ - Texas Star Golf Course (TSGC) $ 4,422,741 $ Texas Star Sports Complex (TSSC) $ 1,362,709 $ Equip. Replacement $ 539,040 $ - Insurance $ 5,221,410 $ 50,000 Risk/WC $ 790,787 $ 185,500 G.O. Debt $ 3,617,832 $ - Star Center Debt $ 715,773 $ EDC Debt $ 933,798 $ Water & Wastewater Debt $ 428,272 $ TSSC Debt $ 163,644 $ TSGC Debt $ 685,337 $ - TOTAL $ 85,945,759 $ 8,566,898 General 36% Proposed FY12-13 Operating Capital Expenses Expenses $ 32,341,143 $ 1,914,610 $ 277,810 $ $ 80,589 $ - $ 3,514,626 $ 694,304 $ 1,780,291 $ 110,534 $ 500 $ - $ 368,557 $ - $ 10,367,180 $ 2,342,688 $ 11,630 $ - $ 228,364 $ - $ 19,636,105 $ 1,521,363 $ 1,117,456 $ - $ 699,521 $ 278,000 $ 370,557 $ 90,608 $ 55,000 $ - $ 4,451,178 $ - $ 1,442,983 $ $ 1,139,164 $ - $ 5,481,027 $ 50,000 $ 792,657 $ 175,000 $ 3,603,384 $ - $ 710,658 $ $ 901,914 $ $ 401,998 $ $ 164,188 $ $ 683,612 $ - $ 90,622,092 $ 7,177,107 1-18 FY12-13 Prc Miscellaneous 3% Tran 8' General Fund Revenues 0% Fines & Fees 14% axes Licenses/Permits 3% e Fees 1. Proposed FY12 Budget to General Fund Actual Budget Estimated Budget FY13 Proposed Revenues FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. Property Taxes $8,515,319 $8,994,901 $8,994,901 $9,661,156 $666,255 7% Prior Year Property Taxes $49,896 $80,000 $40,000 $50,186 ($29,814) (37%) Penalties & Interest $60,709 $70,000 $46,100 $55,000 ($15,000) (21%) Sales Tax $6,644,982 $6,824,502 $7,321,097 $7,420,232 $595,730 9% Additional Sales Tax $1,661,246 $1,706,125 $1,830,274 $1,855,058 $148,933 9% Mixed Drink Tax $66,383 $75,000 $51,723 $55,000 ($20,000) (27%) Electric Franchise $1,629,194 $1,625,000 $1,650,000 $1,650,000 $25,000 2% Gas Franchise $334,123 $365,000 $365,000 $365,000 $0 0% Telephone Franchise $392,760 $380,000 $360,000 $360,000 ($20,000) (5%) Sanitation Service $173,596 $182,500 $183,000 $190,000 $7,500 4% Recycling Franchise Fee $13,921 $14,200 $14,300 $14,750 $550 4% Cable Franchise Fee $683,100 $600,000 $640,000 $640,000 $40,000 7% W&WW Franchise Tax $947,933 $949,728 $937,089 $983,086 $33,358 4% Other Permits $17,067 $20,000 $21,000 $21,000 $1,000 5% Health Permits $76,800 $75,000 $75,000 $75,000 $0 0% Fire Permits $38,887 $35,000 $30,000 $35,000 $0 0% Contractor Regulatory License $50,800 $47,000 $55,000 $55,000 $8,000 17% Minimum Housing $122,493 $246,000 $167,827 $211,820 ($34,180) (14%) Misc. Permits and Fees $67,397 $42,200 $71,350 $53.350 $11,150 26% Building Permits $406,495 $430,000 $550,000 $430,000 $0 0% Swimming Pools/Concessions $17,613 $15,000 $16,000 $145,000 $130,000 867% Auto Theft Task Force Grant $79,599 $79,000 $81,000 $81,000 $2,000 3% School Resource Officers $278,780 $278,780 $278,780 $278,780 $0 0% Municipal Court $2,830,296 $3,070,700 $2,878,300 $3,177,000 $106,300 3% Library Fees $52,143 $54,100 $48,600 $52,600 ($1,500) (3%) Ambulance Fees $830,955 $850,000 $865,000 $865,000 $15,000 2% Alarm Revenue $130,385 $109,000 $135,000 $135,000 $26,000 24% Jail Revenue $302,047 $250,000 $300,000 $300,000 $50,000 20% Interest Income $47,407 $80,000 $60,000 $60,000 ($20,000) (25%) Miscellaneous $271,572 $245,688 $217,994 $169,857 ($75,831) (31%) Tower Lease $325,373 $320,000 $372,975 $395,265 $75,265 24% Betterment/Contributions $20,695 $23,000 $20,000 $20,000 ($3,000) (13%) Transfers $2,610,116 $2,598,369 $2,662,293 $2,494,752 $103,617 4% TOTAL REVENUES $29,750,082 $30,735,793 $31,339,603 $32,354,892 $1,619,099 5% Use of Reserves $0 $1,259,278 $530,940 $1,914,610 $655,332 52% TOTAL RESOURCES $29,750,082 $31,9957071 $31,870,543 $34,269,502 $2,274,431 70/. 1-19 General Fund Expenditures FY12-13 Public Works PACS Capital Finance 4% 7% 6% City Admin 4% 2% Admin Srvcs 6% Non -Depart �""�--- 11% u' Police Development 34% 2% , .. Fire 24% Proposed FY12 Budget to General Fund Actual Budget Estimated Budget FY13 Proposed Expenditures FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. City Council $11,944 $38,875 $38,875 $38,875 $0 0% City Administration $363,351 $470,023 $470,023 $491,997 $21,974 5% City Secretary $342,339 $327,701 $327,701 $329,865 $2,164 1% Comm u n icatio ns/Marketing$5,843 $12,773 $12,773 $12,773 $0 0% Total - City Administration $723,477 $849,372 $849,372 $873,510 $24,138 3% Finance/Budget $193,203 $200,843 $200,843 $209,172 $8,329 4% Municipal Court $626,958 $639,017 $650,642 $703,891 $64,874 10% Accounting $190,008 $270,067 $270,067 $280,027 $9,960 4% Purchasinq $74,017 $78,041 $78,041 $83,538 $5,497 7% Total - Finance $1,084,186 $1,187,968 $1,199,593 $1,276,628 $88,660 7% Emergency Management $19,946 $26,420 $26,420 $30,459 $4,039 15% Police Code Compliance $0 $1,255,989 $1,255,989 $1,337,919 $81,930 7% Police Administration $587,703 $623,654 $623,654 $649,681 $26,027 4% Police Patrol $4,829,142 $4,312,895 $4,312,895 $4,755,028 $442,133 10% Police CID $1,567,019 $1,640,913 $1,640,913 $1,699,032 $58,119 4% Police Service $1,707,601 $1,796,221 $1,796,221 $1,881,947 $85,726 5% Police Detention $1,300,561 $1,404 833 $1,404,833 $1,459 401 $54,568 4% Total -Police $10,011,972 $11,060,925 $11,060,925 $11,813,467 $752,542 7% Fire Marshal/Education $473,480 $490,560 $494,560 $523,574 $33,014 7% Fire Administration $266,023 $330,226 $331,326 $324,258 ($5,968) (2%) EMS/Suppression $6,886,810 $7,277,893 $7 272 793 $7 249,077 $28,816 0% Total -Fire $7,626,313 $8,098,679 $8,098,679 $8,096,909 $1,770) (0%) Information Services $259,985 $283,169 $283,169 $317,753 $34,584 12% Personnel $316,172 $334,565 $334,565 $344,791 $10,226 3% Facility Maintenance $782,269 $696,491 $696,491 $806,877 $110,386 16% Library $602,133 $622,756 $622,756 $652,001 $29,245 5% Total -Administrative Services $1,960,559 $1,936,981 $1,936,981 $2,121,422 $184,441 10% Planning & Development $278,046 $255,540 $255,540 $260,722 $5,182 2% Inspection Services $562,475 $348,194 $348,194 $320.673 ($27,521) (8%) Environmental Health $131,612 $0 $0 $0 $0 0% Total -Development $972,133 $603,734 $603,734 $581,395 ($22,339) 4%) Recreation $546,294 $601,923 $601,923 $624,380 $22,457 4% Parks $1,131,808 $1,213,420 $1,213,420 $1,292,555 $79,135 7% Swimming Pools $91,601 $101,555 $101,555 $132,500 $30,945 30% Senior Center $133,993 $251,425 $251,425 $263,215 $11,790 5% Recreation Admin. $65,927 $71,403 $71,403 $73,584 $2,181 3% Total -Parks & Comm Srvcs $1,969,623 $2,239,726 $2,239,726 $2,386,234 $146,508 7% Street Maintenance $713,740 $1,137,884 $1,137,884 $1,157,843 $19,959 2% Animal Control $252,076 $285,377 $285,377 $288,134 $2,757 1% Citv En ineer $26,665 $109,145 $109,145 $108034 $1,111 1% Total - Public Works $992,481 $1,532,406 $1,532,406 $1,554,011 $21,605 1% Legal Services $104,393 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,188,035 $3,093,093 $3,007,277 $3,510,567 $417,474 13% Betterment $13,687 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $3,306,115 $3,220,093 $3,134,277 $3,637,567 $417,474 13% Total Operating Expenses $28,646,859 $30,729,884 $30,655,693 $32,341,143 $1,611,259 5% [Capital Expenses $987,125 $1,259,278 $530 940 $1,914,610 $655,332 52% Total Expenses $29,633,984 $31,989,162 $31,186,633 $34,255,753 $2,266,591 7% 1-20 TAX RATE SCENARIOS As Computed from July 2012 Certified Tax Roll Fiscal Year 2012-13 Revenue at Revenue at Revenue at Fiscal Year 2011-12 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.455257 0.470000 0.477650 Debt Tax Rate 0.124612 0.114870 0.114870 0.114870 M & 0 Tax Rate 0.345388 0.340387 0.355130 0.362780 Assessed Valuation (a) $2,657,437,669 $2,761,884,486 $2,761,884,486 $2,761,884,486 Total Debt $4,057,417 $4,313,042 $4,313,042 $4,313,042 Debt Paid by other Sources ($912,676) ($1,299,834) ($1,299,834) ($1,299,834) Taxable Debt Service $3,144,741 $3,013,208 $3,013,208 $3,013,208 Debt Revenue $3,144,727 $3,013,195 $3,013,195 $3,013,195 Prior Year Debt Revenue $3,000,696 $3,144,727 $3,144,727 $3,144,727 Increase (Decrease) in Debt Revenue $144,031 ($131,532) ($131,532) ($131,532) M&O Revenue - General Fund $8,994,901 $9,213,074 $9,612,115 $9,819,173 Total M&O Revenue $8,994,901 $9,213,074 $9,612,115 $9,819,173 Prior Year M&O Revenue $8,498,483 $8,994,901 $8,994,901 $8,994,901 Increase (Decrease) in M&O Revenue $496,418 $218,172 $617,213 $824,272 Total Increase in Tax Revenue $640,449 $86,640 $485,681 $692,740 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 $272,046 ($2,761,884,486*.01*.985/100 = $272,046). M&O = Maintenance and Operations 1-21 Water & Wastewater Revenues Recycling Other(1) FYI 2-13 2% Z% Sanitation 1% Water 68% Wastewater 35% Penalties Effluent Water 1% 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 FY12 Budget to Water & Wastewater Actual Budget Estimated Budget FY13 Proposed Revenues FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. Interest Income(') $30,686 $60,000 $35,000 $30,000 ($30,000) (50%) Sanitation $164,825 $165,000 $170,000 $175,000 $10,000 6% Water Service $11,563,030 $11,195,008 $11,083,463 $11,432,138 $237,130 2% Wastewater Service $6,448,051 $6,533,330 $6,362,816 S6,918,582 $385,252 6% Reclaimed Water Service $0 $202,722 $202,722 $215,000 $12,278 6% New Meters') $17,406 $30,000 $25,000 $25,000 ($5,000) (17%) Reconnect Fees(' $219,627 $153,000 $200,000 $200,000 $47,000 31% Inspection Fees(') $28,914 $50,000 $50,000 $50,000 $0 0% Miscellaneous(') $51,704 $31,500 $38,776 $35,000 $3,500 11% Penalties $259,578 $270,000 $275,000 $275,000 $5,000 2% Initiations/Transfer Fees(') $26,070 $34,000 $26,000 $26,000 ($8,000) (24%) Recycling Fees $265,733 $270,000 $273,000 $280,000 $10,000 4% Use of Rate Stabilization $0 $231,640 $231,640 $99,508 ($132,132) (57%) Rate Stabilization Rebate $0 ($231,640) ($231,640) ($99,508) $132,132 (57%) Transfers $0 $110,000 $171,572 $0 $110,000 100% TOTAL REVENUES $19,075,624 $19,104,560 $18,913,349 $19,661,720 $557,160 3% Use of Reserves $0 $612,530 $411,801 $1,521,363 $908,833 148% TOTAL RESOURCES $19,075,624 $19,717,090 $19,325,150 $21,183,083 $1,465,993 7% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other' t JngteA In J 1-22 Water & Wastewater Expenditures FY12-13 Non -Depart. Capital 7% GIs 2% Finance 2% Public Works 2% Wastewater Treatment 17% Water Distribution 4% y` Water Production 33% 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 FY12 Budget to Water & Wastewater Actual Budget Estimated Budget FY13 Proposed Expenditures FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. Water Office $466,875 $461,061 $461,061 $488,823 $27762 6% Total -Finance $466,875 $461,061 $461,061 $488,823 $27,762 6% City Engineer $257,319 $342,503 $342,503 $350,877 $8,374 2% Water Production $6,983,578 $6,878,605 $6,619,127 $6,925,852 $47,247 1% Water Distribution $644,685 $792,098 $792,098 $833,529 $41,431 5% Wastewater Treatment $2,507,523 $3,318,843 $2,784,903 $3,549,454 $230,611 7% Meter Readinq $52,094 $56,094 $56,094 $57 885 $1,791 3% Total -Public Works $10,445,199 $11,388,143 $10,594,725 $11,717,597 $329,454 3% Recycling $32,539 $41,300 $41,300 $41,300 $0 0% GIS $440,549 $464,787 $464,787 $488,039 $23,252 5% Legal Services $85,800 $75,000 $75,000 $75,000 $0 0% Non -Departmental $6,218,281 $6,645,640 $6,620,362 $6,825 346 $179 706 3% Total -Non Departmental $6,777,169 $7,226,727 $7,201,449 $7,429,685 $202,958 3% Total Operating Expenses $17,6895243 $19,075,931 $18,257,235 $19,636,105 $560,174 3% Capital Exenses $444,876 $612 530 $411,801 $1,521,363 $908,833 148% Total Expenses $18,134,119 $19,688,461 $18,669,036 $21,157,468 $1,469,007 7% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 1-2 3 M WATER SERVICE Current Rates: Proposed Rates: Meter arge: eter arge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4* $ 7.95 5/8-3/4* $ 8.45 1 $ 9.29 1 $ 9.88 1 1 /2 $ 13.02 1 1 /2 $ 13.84 2 $ 21.57 2 $ 22.93 3 $ 43.88 3 $ 46.64 4 $ 77.35 4 $ 82.22 5 $ 121.97 5 $ 129.65 6 $ 174.03 6 $ 184.99 Residential o ume Charge per 1,000 gallons (tgals) Residential o ume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 2.48 0-2 tgals $ 2.48 3-8 tgals $ 3.41 3-8 tgals $ 3.41 9-15 tgals $ 3.98 9-15 tgals $ 3.98 16-35 tgals $ 4.36 16-35 tgals $ 4.51 Over 35 tgals $ 4.96 Over 35 tgals $ 5.11 Single Family Residential Rate Stabilization a un Single Family Residential Rate Stabilization a un : 210 per 1,000 (tgals) up to 15 tgals/monthly 100 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 21 ¢/tgal $ 231,640 Estimated total refund @ 10¢/tgal $ 99,508 Estimated refund volume in tgals: 1,103,047 Estimated refund volume in tgals: 995,077 Refund not a plicable to irrigation meters Refund not applicable to irrigation meters Irrigation volume Charge per TlRff ga ons gasirrigation volume Charge per 1,00U gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.74 0-2 tgals $ 3.74 3-8 tgals $ 3.74 3-8 tgals $ 3.74 9-15 tgals $ 3.98 9-15 tgals $ 3.98 16-35 tgals $ 4.36 16-35 tgals $ 4.51 Over 35 tgals $ 4.96 Over 35 tgals $ 5.11 Other Volume Charges per 1,000 gallons (tgals) ter Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 3.74 Commercial & Multi -family $ 3.74 Fire Hydrant & Gas Wells $ 6.60 Fire Hydrant & Gas Wells $ 9.00 Supplemental Irrigation $ 6.60 Supplemental Irrigation $ 9.00 Reclaimed o ume Charge per 1,000 gallons (tgals) Reclaimed o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.50 Non -Boosted $ 1.50 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 3.58 0-8 tgals $ 3.58 9-15 tgals $ 3.81 9-15 tgals $ 3.81 16-35 tgals $ 4.18 16-35 tgals $ 4.18 Over 35 tgals $ 4.75 Over 35 tgals $ 4.75 Construction & Gas Wells N/A Construction & Gas Wells $ 7.65 1-24 OR WASTEWATER SERVICE Current Rates: Proposed Rates: Residential Charges: Residential Base arges Base Charge: Base Charge: Within Corporate Limits $ 6.75 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.25 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 2.70 Within Corporate Limits $ 2.83 Outside Corporate Limits $ 2.70 Outside Corporate Limits $ 2.83 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 6.75 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.25 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 2.70 Within Corporate Limits $ 2.83 Outside Corporate Limits $ 2.70 Outside Corporate Limits $ 2.83 1-25 General Farad Detail 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 Municipal Court, Case Volume Analysis Development Revenue Summary Intermedix Ambulance Revenue Betterment Fund Contributions and Expenditures FY12-13 P rc Miscellaneous 3% Tran 8' General Fund Revenues 0% Fines & Fees 14% axes Licenses/Permits 3% ;e Fees Proposed FYI Budget to General Fund Actual Budget Estimated Budget FYI Proposed Revenues FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. Property Taxes $8,515,319 $8,994,901 $8,994,901 $9,661,156 $666,255 7% Prior Year Property Taxes $49,896 $80,000 $40,000 $50,186 ($29,814) (37%) Penalties & Interest $60,709 $70,000 $46,100 $55,000 ($15,000) (21%) Sales Tax $6,644,982 $6,824,502 $7,321,097 $7,420,232 $595,730 9% Additional Sales Tax $1,661,246 $1,706,125 $1,830,274 $1,855,058 $148,933 9% Mixed Drink Tax $66,383 $75,000 $51,723 $55,000 ($20,000) (27%) Electric Franchise $1,629,194 $1,625,000 $1,650,000 $1,650,000 $25,000 2% Gas Franchise $334,123 $365,000 $365,000 $365,000 $0 0% Telephone Franchise $392,760 $380,000 $360,000 $360,000 ($20,000) (5%) Sanitation Service $173,596 $182,500 $183,000 $190,000 $7,500 4% Recycling Franchise Fee $13,921 $14,200 $14,300 $14,750 $550 4% Cable Franchise Fee $683,100 $600,000 $640,000 $640,000 $40,000 7% W&WW Franchise Tax $947,933 $949,728 $937,089 $983,086 $33,358 4% Other Permits $17,067 $20,000 $21,000 $21,000 $1,000 5% Health Permits $76,800 $75,000 $75,000 $75,000 $0 0% Fire Permits $38,887 $35,000 $30,000 $35,000 $0 0% Contractor Regulatory License $50,800 $47,000 $55,000 $55,000 $8,000 17% Minimum Housing $122,493 $246,000 $167,827 $211,820 ($34,180) (14%) Misc. Permits and Fees $67,397 $42,200 $71,350 $53,350 $11,150 26% Building Permits $406,495 $430,000 $550,000 $430,000 $0 0% Swimming Pools/Concessions $17,613 $15,000 $16,000 $145,000 $130,000 867% Auto Theft Task Force Grant $79,599 $79,000 $81,000 $81,000 $2,000 3% School Resource Officers $278,780 $278,780 $278,780 $278,780 $0 0% Municipal Court $2,830,296 $3,070,700 $2,878,300 $3,177,000 $106,300 3% Library Fees $52,143 $54,100 $48,600 $52,600 ($1,500) (3%) Ambulance Fees $830,955 $850,000 $865,000 $865,000 $15,000 2% Alarm Revenue $130,385 $109,000 $135,000 $135,000 $26,000 24% Jail Revenue $302,047 $250,000 $300,000 $300,000 $50,000 20% Interest Income $47,407 $80,000 $60,000 $60,000 ($20,000) (25%) Miscellaneous $271,572 $245,688 $217,994 $169,857 ($75,831) (31%) Tower Lease $325,373 $320,000 $372,975 $395,265 $75,265 24% Betterment/Contributions $20,695 $23,000 $20,000 $20,000 ($3,000) (13%) Transfers $2,610,116 $2,598,369 $2,662,293 $2,494,752 $103,617 4% TOTAL REVENUES $29,750,082 $30,735,793 $31,339,603 $32,354,892 $1,619,099 5% Use of Reserves $0 $1,259,278 $530,940 $1,914,610 $655,332 52% TOTAL RESOURCES $29,750,082 $31,995,071 $31,870,543 $34,269,502 $2,274,431 7% 2-1 GENERAL FUND FY2013 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based current tax rate of 47.000 with certified appraisals from Tarrant Appraisal District.. Prior Year Property Taxes Projections based on a 3-year average. Penalties & Interest Projections based on a 3-year average. Sales Tax Projections based on current year actual collections with 2.0% growth and new businesses. Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY12 estimates based on legislative changes. Electric Franchise Projected to remain flat with FY12 estimates. Gas Franchise Projected to remain flat with FY12 estimates. Telephone Access Line Fees Projected to remain flat with FY12 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 FY12 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to remain flat with FY12 estimates. Health Permits Projected to remain flat with FY12 estimates. Fire Permits Projected to remain flat with FY12 budget. Contractors Regulatory License Projected to remain flat with FY12 estimates. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projected to remain flat with FY12 estimates. Building Permits Projected to remain flat with FY12 budget. 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 with increased emphasis on warrant enforcement. Library Fees Projected to remain flat with FY12 estimates. Ambulance Fees Projected to remain flat with FY12 estimates. Alarm Revenue Projected to remain flat with FY12 estimates. Jail Revenue Projected to remain flat with FY12 estimates. Interest Income Based on average rate of return of .50%. Miscellaneous Projected to remain flat with FY12 budget. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY12 estimates. Transfers Based on administrative fees charged to utility 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 $35.0 $30.0 $25.0 c 0 $20.0 c $15.0 --- ---- c a� $10.0 --- --- $5.0 $0.0 FY2009 FY2010 FY2011 FY2012 BUD FY2012 EST FY2013 PROP Ll ■Property Taxes ■Franchise Fees oSales &Use Taxes ❑Fines &Fees 0 Licenses & Permits ■ Interest Income ■Int'gov't.(Trans./Misc. REVENUE SOURCE ACTUAL FY2009 ACTUAL FY2010 ACTUAL FY2011 BUDGETED FY2012 ESTIMATED FY2012 PROPOSED FY2013 FY12 Budget to FY13 Proposed % Diff Property Taxes $9,532,543 $9,422,860 $8,625,924 $9,144,901 $9,081,001 $9,766,342 6.8% Franchise Fees $4,074,356 $3,967,028 $4,174,627 $4,116,428 $4,149,389 $4,202,836 2.1% Sales & Use Taxes $8,005,641 $7,859,607 $8,372,611 $8,605,627 $9,203,094 $9,330,290 8.4% Fines & Fees $4,100,514 $4,440,239 $4,163,439 $4,348,800 $4,242,900 $4,674,600 7.5% Licenses & Permits $806,682 $751,323 $779,939 $895,200 $970,177 $881,170 (1.6%) Interest Income $231,615 $113,660 $47,407 $80,000 $60,000 $60,000 (25.0%) Int'gov't./Trans./Misc. $2,385,007 $2,354,531 $3,586,135 $3,544,837 $3,633,042 $3,439,654 (3.0%) TOTAL REVENUES $29,136,358 $28,909,248 $29,750,082 $30,735,793 $31,339,603 $32,354,892 5.3% Revenue Property Taxes Sourc­e--Percentage-o�neral 33% Fund 33% 29% Revenues 30% ---- -- -- 29% 30% Average 30.54% Franchise Fees 14% 14% 14% 13% 13% 13% 13.56% Sales & Use Taxes 27% 27% 28% 28% 29% 29% 28.17% Fines & Fees 14% 15% 14% 14% 14% 14% 14.26% Licenses & Permits 3% 3% 3% 3% 3% 3% 2.79% Interest Income 1% 0% 0% 0% 0% 0% 0.33% Int'govern./Misc. 8% 8% 12% 12% 12% 11% 10.36% 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 30.54% of the total. The sales tax trend is the second highest source on average at 28.17% and fines third at 14.26%. Franchise Fees make up approximately 13.56% of total revenues with other sources varying from less than 1% to 11 %. 2-3 General Fund Expenditures FY12-13 Public Works PACS Capital Finance 4% 7% 6% City Admin 4% 2% Admin Srvcs 6% Non -Depart 11% - Police Development 34% 2% Fire 24% Proposed FY12 Budget to General Fund Actual Budget Estimated Budget FY13 Proposed Expenditures FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. City Council $11,944 $38,875 $38,875 $38,875 $0 0% City Administration $363,351 $470,023 $470,023 $491,997 $21,974 5% City Secretary $342,339 $327,701 $327,701 $329,865 $2,164 1% Comm unications/Marketin $5,843 $12,773 $12,773 $12,773 $0 0% Total - City Administration $723,477 $849,372 $849,372 $873,510 $24,138 3% Finance/Budget $193,203 $200,843 $200,843 $209,172 $8,329 4% Municipal Court $626,958 $639,017 $650,642 $703,891 $64,874 10% Accounting $190,008 $270,067 $270,067 $280,027 $9,960 4% Purchasing $74,017 $78,041 $78,041 $83,538 $5,497 7% Total - Finance $1,084,186 $1,187,968 $1,199,593 $1,276,628 $88,660 7% Emergency Management $19,946 $26,420 $26,420 $30,459 $4,039 15% Police Code Compliance $0 $1,255,989 $1,255,989 $1,337,919 $81,930 7% Police Administration $587,703 $623,654 $623,654 $649,681 $26,027 4% Police Patrol $4,829,142 $4,312,895 $4,312,895 $4,755,028 $442,133 10% Police CID $1,567,019 $1,640,913 $1,640,913 $1,699,032 $58,119 4% Police Service $1,707,601 $1,796,221 $1,796,221 S1,881,947 $85,726 5% Police Detention $1,300,561 $1,404,833 $1,404 833 $1 459 401 $54 568 4% Total -Police $10,011,972 $11,060,925 $11,060,925 $11,813,467 $752,542 7% Fire Marshal/Education $473,480 $490,560 $494,560 $523,574 $33,014 7% Fire Administration $266,023 $330,226 $331,326 $324,258 ($5,968) (2%) EMS/Suppression $6,886,810 $7,277,893 $7 272,793 $7,249 077 $28,816 0% Total -Fire $7,626,313 $8,098,679 $8,098,679 $8,096,909 ($1,770) (0%) Information Services $259,985 $283,169 $283,169 $317,753 $34,584 12% Personnel $316,172 $334,565 $334,565 $344,791 $10,226 3% Facility Maintenance $782,269 $696,491 $696,491 $806,877 $110,386 16% Library $602,133 $622 756 $622,756 $652,001 $29,245 5% Total - Administrative Services $1,960,559 $1,936,981 $1,936,981 $2,121,422 $184,441 10% Planning & Development $278,046 $255,540 $255,540 $260,722 $5,182 2% Inspection Services $562,475 $348,194 $348,194 $320,673 ($27,521) (8%) Environmental Health $131,612 $0 $0 $0 $0 0% Total -Development $972,133 $603,734 $603,734 $581,395 ($22,339) 4%) Recreation $546,294 $601,923 $601,923 $624,380 $22,457 4% Parks $1,131,808 $1,213,420 $1,213,420 $1,292,555 $79,135 7% Swimming Pools $91,601 $101,555 $101,555 $132,500 $30,945 30% Senior Center $133,993 $251,425 $251,425 $263,215 $11,790 5% Recreation Admin. $65,927 $71,403 $71,403 $73,584 $2 181 3% Total -Parks & Comm Srvcs $1,969,623 $2,239,726 $2,239,726 $2,386,234 $146,508 7% Street Maintenance $713,740 $1,137,884 $1,137,884 $1,157,843 $19,959 2% Animal Control $252,076 $285,377 $285,377 $288,134 $2,757 1% City Engineer $26,665 $109,145 $109,145 $108,034 $1,111 1% Total - Public Works $992,481 $1,532,406 $1,532,406 $1,554,011 $21,605 1% Legal Services $104,393 $105,000 $105,000 $105,000 $0 0% Non -Departmental $3,188,035 $3,093,093 $3,007,277 $3,510,567 $417,474 13% Betterment $13,687 $22 000 $22 000 $22,000 $0 0% Total - Non -Depart. $3,306,115 $3,220,093 $3,134,277 $3,637,567 $417,474 13% Total Operating Expenses $28,646,859 $30,729,884 $30,655,693 $32,341,143 $1,611,259 5% Capital Expenses $987,125 $1,259,278 $530,940 $1,914,610 $655,332 52% Total Expenses $29,633,984 $31,989,162 $31,186,633 $34,255,753 $2,266,591 7% 2-4 PROPERTY TAXES �- Estimated Revenues FY13 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,761,884,486 $2,623,134,599 Proposed Tax Rate per $100 Valuation 0.355130 0.114870 Estimated Tax Levy $9,808,280 $3,013,195 Est. Percent of Collection (O&M and I&S) 98.50% 100.00% Estimated Collections $9,661,156 $3,013,195 Proposed Fund Distribution * Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund* 0.355130 75.56% 9,661,156 $ 1,855,058 $ 11,516,214 Interest and Sinking - Debt Service Fund 0.114870 24.44% 3,013,195 $ - $ 3,013,195 TOTAL 0.470000 100.00% 12,674,351 $ 1,855,058 $ 14,529,409 0.600000 0.500000 O 0.400000 7 O O � 0.300000 m a 4 c �j 0.200000 0.100000 0.000000 Ten Year Breakdown of Tax Rate 2004 2005 2006 2007 2008 2009 2010 2011 2012 Proposed 2013 Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 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 2012 0.345388 0.124612 0.470000 Proposed 2013 0.355130 0.114870 0.470000 The tax rate ratio funding operations and interest and sinking has averaged 72% and 28% respectively, during the 10 year period. *Includes property tax revenue from mineral lease properties in the amount of $43,996. 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2012 Revenue Type FY 2012 FY 2011 CY Increase/ (Decrease) from PY % of Change from PY Current Year $12,114,232 $11,405,059 $709,173 6.2% Prior Year $59,903 $78,217 ($18,314) (23.4%) Penalty & Int. $55,375 $79,354 ($23,979) (30.2%) Total $12,229,510 $11,562,630 $666,880 5.8% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Month FY 2012 FY 2011 CY Increase/ (Decrease) from PY % of Change from PY October $202,830 $160,305 $42,525 26.5% November $541,984 $703,003 ($161,019) (22.9%) December $3,787,572 $2,451,577 $1,335,995 54.5% January $4,342,657 $5,139,023 ($796,366) (15.5%) February $2,939,055 $2,401,986 $537,069 22.4% March $53,671 $79,383 ($25,712) (32.4%) April $29,750 $75,345 ($45,595) (60.5%) May $31,940 $104,570 ($72,630) (69.5%) June $184,773 $289,867 ($105,094) (36.3%) FYTD Total $12,114,232 $11,405,059 $709,173 6.2% Note: Collections do not include Penalties or Interest Property Tax Revenues by Month FYTD through June N C O $4 S N $3 0 U $2 O U $1 FY 2011 FY 2012 Oct Nov Dec Jan Feb Mar Apr May Jun ■ FY 2012 $202,830 $541,984 $3,787,572 $4,342,657 $2,939,055 $53,671 $29,750 $31,940 $184,773 JEFY20111 $160,305 $703,003 $2,451,577 $5,139,023 $2,401,986 $79,383 $75,345 $104,570 $289,867 M. City of Euless Summary of General Fund Sales Tax Mo %of Projected 2008-09 %of 2009-10 %of 2010-11 %of 2011-12 %of Change 2011-12 Overl(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $6,824,502 Oct $561,592 $561,592 9% $467,550 $467,550 8% $509,828 $509,828 8% $548,489 $548,489 7.71% 7.58% $7,116,999 $292,497 Nov $679,322 $1,240,914 19% $557,589 $1,025,139 17% $609,003 $1,118,830 17% $679,051 $1,227,540 16.91% 11.50% $7,261,302 $436,800 Dec $587,438 $1,828,352 28% $423,893 $1,449,032 24% $486,620 $1,605,451 25% $541,165 $1,768,705 24.08% 11.21% $7,345,428 $520,926 Jan $487,312 $2,315,664 35% $453,598 $1,902,630 31% $475,725 $2,081,176 32% $535,385 $2,304,089 31.41% 12.54% $7,335,231 $510,729 Feb $662,393 $2,978,056 45% $609,177 $2,511,807 41% $632,327 $2,713,504 42% $655,481 $2,959,570 41.21% 3.66% $7,181,992 $357,490 Mar $519,415 $3,497,471 53% $435,100 $2,946,907 48% $489,585 $3,203,089 49% $513,059 $3,472,629 48.50% 4.79% $7,160,666 $336,164 Apr $451,393 $3,948,864 60% $379,672 $3,326,579 54% $425,485 $3,628,574 56% $546,3541 $4,018,982 54.84% 28.41% $7,328,299 $503,797 May $601,025 $4,549,889 69% $671,3001 $3,997,879 65% $668,989 $4,297,562 66% $749,016 $4,767,998 65.43% 11.96% $7,287,716 $463,214 Jun $484,944 $5,034,833 77% $518 935 $4,516,813 74% $530,687 $4,828 249 74% $583,053 $5,351,051 73.71% 9.87% $7,259,618 $435,116 Jul $449,716 $5,484,549 84% $499,708 $5,016,521 82% $494,403 $5,322,652 81% $707,728 $6,058,779 81.56% 43.15% $7,428,579 $604,077 Aug $594,903 $6,079,452 93% $623,634 $5,640,155 92% $675,482 $5,998,134 92% Sep $479,689 $6,559,141 100% $500,7621 $6,140,917 100% $538,284 $6,536,419 100% AVG: $546,595 AVG: $511,743 AVG: $544,702 AVG: $605,878 HI: $679,322 HI: $671,300 HI: $675,482 HI: $749,016 LO: $449,716 LO: $379,672 LO: $425,485 LO: $513,059 $800,000 - - General Sales Tax Revenue $700,000 $600,000 -- $500,000 n n ■ n ■ $400,000 $300,000 $200,000 $100,000 $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul M 2008-09 0 2009-10 0 2010-11 62011-12 Aug Sep City of Euless 1/40 Additional Sales Tax Mo o/ of Projected 2008-09 %of 2009-10 %of 2010-11 %of 2011-12 %of Change 2011-12 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $1,706,126 Oct $140,398 $140,398 9% $116,888 $116,888 8% $127,457 $127,457 8% $137,122 $137,122 7.71% 7.58% $1,779,250 $73,125 Nov $169,830 $310,228 19% $139,397 $256,285 17% $152,251 $279,708 17% $169,763 $306,885 16.91% 11.50% $1,815,326 $109,201 Dec $146,860 $457,088 28% $105,973 $362,258 24% $121,655 $401,363 25% $135,291 $442,176 24.08% 11.21% $1,836,357 $130,232 Jan $121,828 $578,916 35% $113,400 $475,658 31% $118,931 $520,294 32% $133,846 $576,022 31.41% 12.54% $1,833,808 $127,683 Feb $165,598 $744,514 45% $152,294 $627,952 41% $158,082 $678,376 42% $163,870 $739,893 41.21% 3.66% $1,795,498 $89,373 Mar $129,854 $874,368 53% $108,775 $736,727 48% $122,396 $800,772 49% $128,265 $868,157 48.50% 4.79% $1,790,166 $84,041 Apr $112,848 $987,216 60% $94,918 $831,645 54% $106,371 $907,143 56% $136,588 $1,004,746 54.84%1 28.41% $1,832,075 $125,950 May $150,256 $1,137,472 69% $167,825 $999,470 65% $167,247 $1,074,391 66% $187,254 $1,192,000 65.43% 11,96% $1,821,929 $115,804 Jun $121,236 $1,258,708 77% $129,734 $1,129,203 74% $132,672 $1,207,062 74% $145,763 $1337,763 73.71% 9.87% $1,814,905 $108,780 Jul $112,429 $1,371,137 84% $124,927 $1,254,130 82% $123,601 $1,330,663 81% $176,932 $1,514,695 81.56% 43.15% $1,857,145 $151,020 Aug $148,726 $1,519,863 93% $155,909 $1,410,039 92% $168,871 $1,499,534 92% Se $119,922 $1,639,785 100% $125,191 $1,535,229 100% $134,571 $1,634,105 100% AVG: $136,649 AVG: $127,936 AVG: $136,175 AVG: $151,469 HI: $169,830 HI: $167,825 HI: $168,871 HI: $187,254 LO: $112,429 LO: $94,918 LO: $106,371 LO: $128,265 $200,000 $180,000 $160,000 $140,000 $120,000 $100, 000 $80,000 $60,000 $40,000 $20,000 $0 1/40 Additional Sales Tax Revenue Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 132008-09 112009-10 M 2010-11 A 2011-12 City of Euless Gross Receipts Revenues 2009-10 Actual % of Total 2010-11 Actual % of Total 2011-12 Actual YTD through 6/30/12 % of Total Electric $ 1,566,537 39.5% $ 1,629,194 39.0% $ 1,309,108 45.0% Gas $ 368,176 9.3% $ 334,123 8.0% $ 260,122 8.9% Telephone $ 370,732 9.3% $ 392,760 9.4% $ 177,792 6.1 % Sanitation $ 168,039 4.2% $ 173,596 4.2% $ 135,902 4.7% Recycling $ 13,561 0.3% $ 13,921 0.3% $ 10,674 0.4% Cable $ 645,011 16.3% $ 683,100 16.4% $ 384,430 13.2% Water/WW Utility $ 834,973 21.0% $ 947,933 22.7% $ 630,622 21.7% Total Gross Receipt Taxes $ 3,967,029 100.0% $ 4,174,627 F100.0% $ 2,908,650 100.0% FY2010 Water/W W Utility j 21.05% Electric 39.49•0Cable16.26% Recyclin 0.34% Sanitation Telephone Gas 4.24% 9.35% 9.28% Water/WW Ut 2231% Cable 16.36% Recy 0.3 Sa 4.1b% '—y�w��e 9.41% FY2011 FY2012 Water/WW Utility 21.68% Electric 45.01% Cable 13.22% Recycling 0.37% Sanitation 4.67% Telephone 6.11% Gas 8.94% Electric 74 na-A 8.00% O N O Municipal Court Revenues FY 09-10 FY 10-11 FY 11-12 Month MONTHLY CUMULATIVE % of Total MONTHLY % CHANGE PY MONTHLY % of CUMULATIVE Total MONTHLY % CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $3,070,700 Oct $296,764 $296,764 10% 19.6% $249,211 $249,211 9% -16.0% $273,834 $273,834 9.9% $3,019,018 $51,682 Nov $186,693 $483,457 16% 6.2% $213,726 $462,937 16% 14.5% $191,937 $465,771 -10.2% $2,956,618 $114,082 Dec $218,327 $701,784 23% 20.9% $192,861 $655,798 23% -11.7% $173,716 $639,487 -9.9% $2,830,868 $239,832 Jan 1 $241,734 $943,518 30% -3.1% $278,575 $934,373 32% 15.2% $239,029 $878,517 -14.2% $2,809,018 $261,682 Feb $345,683 $1,289,201 42% -0.5% $297,839 $1,232,212 42% -13.8% $329,679 $1,208,196 10.7% $2,878,723 $191,977 Mar $333,607 $1,622,808 52% -1.0% $357,068 $1,589,280 55% 7.0% $241,328 $1,449,523 -32.4% $2,710,101 $360,599 Apr $271,029 $1,893,837 61% 28.8% $232,408 $1,821,688 63% -14.2% $241,986 $1,691,510 4.1% $2,734,760 $335,940 May $247,819 $2,141,656 69% 30.0% $241,765 $2,063,453 71% -2.4% $265,178 $1,956.688 9.7% $2,795,107 $335,940 Jun $267,391 $2,409,047 78% 12.5% $217,718 $2,281,171 78% -18.6% $196,780 $2,153,468 -9.6% $2,758,754 $335,940 Jul $256,461 $2,665,507 86% -13.0% $226,330 $2,507,500 86% -11.7% Aug$248,166 $2,913,673 94% 0.3% $235,719 $2,743,220 94% -5.0% Se $181,2301 $3,094,903 100% -6.0% $170,908 $2,914,128 100% -5.7% Total $3,094,903 $2,914,128 $2,153,468 MUNICIPAL COURT Monthly Revenues $400 $350 $300 0 o $250 0 $200 N o $150 $100 c 3 r $50 U) $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ®FY 09-10 ■ FY 10-11 ■FY 11-12 Case Volume Analysis FY 09-10 FY 10-11 FY 11-12 Monthly Monthly Monthly Monthly % Change Month City DFW Total City Total City DFW Total from PY Oct 2,396 162 2,558 1, 925 2,195 1,980 160 2,140 -2.51 % Nov 2,647 106 2,753 2,172 2,328 1,913 149 2,062 -11.43% Dec 2,087 160 2,247 2,194 2,370 1,838 101 1,939 -18.19% Jan 2,588 115 2,703 2,850 2,966 2,032 118 2,150 -27.51% Feb 2,481 129 2,610 1,874 1,989 2,172 67 2,239 12.57% Mar 2,998 143 3,141 2,484 11,2849 2,680 2,102 112 2,214 -17.39% Apr 2,674 207 2,881 1,907 2,004 2,378 129 2,507 25.10% May 2,220 236 2,456 2,118 2,255 2,505 133 2,638 16.98% Jun 2,682 129 2,811 2,003 2,161 2,201 104 2,305 6.66% Jul 2,075 199 2,274 1,665 1,793 Aug 2,199 235 2,434 1,944 2,038 Sep 2,263 311 2,574 2,037 2,243 YTD Total 29,310 2,132 31,442 25,173 27,022 19,121 1,073 20,194 % of Total 1 93.2%1 6.8%1 100.0%1 1 93.2%1 6.8%1 100.00/01 94.7%1 5.3%1 100.00/. 3,500 3,000 2,500 2,000 1,500 1,000 500 0 Municipal Court Cases Filed by Month DFW Airport 0 City of Euless --*-FY 11 Totals Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY11 to FY12 N N DEVELOPMENT REVENUE SUMMARY FY 09-10 FY 10-11 FY 11-12 % of % of MONTHLY % FYE PROJECTED Month MONTHLY YTD Total MONTHLY YTD Total MONTHLY YTD CHANGE PY PROJECTED VARIANCE $902,200 Oct $56,926 $56,926 7% $50,792 $50,792 6% $70,803 $70,803 39.40% $1,015,404 $113,204 Nov $65,835 $122,761 16% $65,404 $116,196 15% $70,119 $140,923 7.21% $911,514 $9,314 Dec $66,782 $189,543 25% $63,855 $180,051 23% $76,204 $217,127 19.34% $908,037 $5,837 Jan $85,985 $275,528 36% $71,143 $251,194 32% $152,446 $369,572 114.28% $1,084,109 $181,909 Feb $66,419 $341,947 45% $45,247 $296,441 38% $71,951 $441,524 59.02% $1,068,140 $165,940 Mar $54,798 $396,745 52% $95,840 $392,281 50% $142,953 $584,477 1 49.16% $1,145,376 $243,176 Apr $76,563 1 $473,308 62% $65,101 $457,382 58% $131,088 $715,565 101,36% $1,188,575 $286,375 May $57,308 $530,616 70% $60,355 $517,737 66% $123,221 $838,786 104.16% $1,236,983 $334,783 Jun $74,385 $605,001 80% $58,789 $576,527 73% $119,449 $958,235 103.18% $1,253,591 $351,391 Jul $59,020 $664,021 1 87% $65,507 $642,033 82% Aug $9,124 $673,145 1 89% $74,945 $716,978 91% Sep $86,372 $759,517 1 100% $70,386 $787,364 100% Total 1 $759,517 1 $787,364 1 $958,235 Development Revenues by Month $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep o FY 09-10 ■ FY 10-11 ■ FY 11-12 Intermedix Ambulance Revenue 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 $ 20,017 $ 9,432 $ 60,328 $ 3,598 $ 93,375 June $ 9,446 $ 8,003 $ 31,196 $ 5,164 $ 53,810 Jul $ 21,138 $ 8,842 $ 29,047 $ 2,852 $ 61,879 August $ 15,843 $ 9,292 $ 56,993 $ 2,955 $ 85,083 September $ 12,330 $ 6,514 $ 28,310 $ 1,940 $ 49,095 Totals $ 192,589 $ 98,716 $ 495,145 $ 43,648 $ 830,098 FY 11-12 Month Medicare Medicaid Insurance Private Pay Total October $ 14,708 $ 6,443 $ 38,689 $ 7,808 $ 67,648 November $ 19,514 $ 6,700 $ 53,555 $ 1,471 $ 81,239 December $ 17,436 $ 7,213 $ 64,766 $ 3,070 $ 92,485 January $ 16,317 $ 6,766 $ 47,946 $ 3,092 $ 74,120 February $ 17,158 $ 8,103 $ 46,809 $ 3,379 $ 75,448 March $ 18,472 $ 4,347 $ 44,954 $ 4,136 $ 71,908 April $ 17,260 $ 7,692 $ 59,043 $ 1,781 $ 85,776 May $ 29,206 $ 5,920 $ 83,771 $ 5,218 $ 124,115 June $ 20,135 $ 9,431 $ 64,467 $ 4,509 $ 98,542 Jul August September Totals $ 170,205 1 $ 62,615 $ 503,999 $ 34,464 $ 771,282 12% 0 FY 10-11 60% ■Medicare 0Medicaid ®Insurance 0Private Pay 5% god ._ 22% FY 11-12 65% ' 5% ■Medicare ®Medicaid ® Insurance ❑Private Pay 2-13 Total Customers Average # of Monthly Contributors % of Monthly Contributors Total $ Contributed 1+1=2 Program Christmas Festival Honorarium Total Expenditures BETTERMENT FUND Contributions 2008 2009 2010 2011 2012 YTD* 24,717 24,572 24,927 24,930 24,874 4,026 3,956 3,901 3,449 2,652 16.29% 16.10% 15.65% 13.84% 10.66% $24,154 $23,734 $23,405 $20,695 $11,932 Expenditures 2008 2009 2010 $ 6,246 $ 7,332 $ 2,238 $ $ 8,064 $ 3,062 $ 1,760 $ $ 9,978 $ 9,988 $ 9,746 $ $ 24,288 $ 20,382 $ 13,744 $ * Year to Date figures are reported through June 2012 2011 2012 YTD* 242 $ 121 3,530 $ 489 9,916 $ 8,100 13,688 $ 8,710 Breakdown of Expenditures 1+1=2 Program 1% Christmas Festival 6% FY2012 Year -to -Date Expenditures Honorarium 93% 2-14 Water & Wastewater Revenues Water & Wastewater Revenue Assumptions Water & Wastewater Expenditures Water Service Rates Wastewater Service Rates Residential Utility Rate History Water & Wastewater Revenues Recycling Other(1) FY12-13 2% 2% Hater 58% 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 FY12 Budget to Water & Wastewater Actual Budget Estimated Budget FY13 Proposed Revenues FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. Interest Income(' $30,686 $60,000 $35,000 $30,000 ($30,000) (50%) Sanitation $164,825 $165,000 $170,000 $175,000 $10,000 6% Water Service $11,563,030 $11,195,008 $11,083,463 $11,432,138 $237,130 2% Wastewater Service $6,448,051 $6,533,330 $6,362,816 $6,918,582 $385,252 6% Reclaimed Water Service $0 $202,722 $202,722 $215,000 $12,278 6% New Meters(' $17,406 $30,000 $25,000 $25,000 ($5,000) (17%) Reconnect Fees(l) $219,627 $153,000 $200,000 $200,000 $47,000 31 % Inspection Fees(' $28,914 $50,000 $50,000 $50,000 $0 0% Miscellaneous(' $51,704 $31,500 $38,776 $35,000 $3,500 11% Penalties $259,578 $270,000 $275,000 $275,000 $5,000 2% Initiations[Transfer Fees(') $26,070 $34,000 $26,000 $26,000 ($8,000) (24%) Recycling Fees $265,733 $270,000 $273,000 $280,000 $10,000 4% Use of Rate Stabilization $0 $231,640 $231,640 $99,508 ($132,132) (57%) Rate Stabilization Rebate $0 ($231,640) ($231,640) ($99,508) $132,132 (57%) Transfers $0 $110,000 $171,572 $0 $110,000 100% TOTAL REVENUES $19,075,624 $19,104,560 $18,913,349 $19,661,720 $557,160 3% Use of Reserves $0 $612,530 $411,801 $1,521,363 $908,833 148% TOTAL RESOURCES $19,075,624 $19,717,090 $19,325,150 $21,183,083 $1,465,993 7% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 3-1 WATER & WASTEWATER FUND FY13 REVENUE ASSUMPTIONS REVENUE SOURCE -A%UAVnONS Interest Income Based on average rate of return of .50%. Sanitation Services Based on 5% of average monthly billings. Anticipated increase of 3%. Water Service Based on three year average volume plus '/z% growth with projected increases of 150 on the top two tiers and a base rate increase of 6.3% for all meter sizes Wastewater Service Based on three year average volume plus '/z% growth with a projected 130 increase in the volume rate and a base rate increase of 50 Reclaimed Water Service Based on three year average consumption of governmental customers Sale of New Meters Projected to remain flat with FY12 revised estimates. Reconnect Fees Projected to remain flat with FY12 revised estimates. Inspection Fees Projected to remain flat with FY12 estimates. Miscellaneous Projected to remain flat with FY12 revised estimates. Penalties Projected to remain flat with FY12 revised estimates. Initiation & Transfer Fees Projected to remain flat with FY12 revised estimates. Recycling Fees Based on average monthly billings less 5% franchise fee. Anticipated increase of 2.5%. 3-2 Water & Wastewater Expenditures FY12-13 Non3D�part. Capital 7% GIS 2% Finance 2% Public Works 2% Wastewater Treatment 17% Water Distribution 4% Water Production 33% 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 FY13 Proposed Expenditures FY 11 FY 12 FY 12 FY 13 $ Diff % Diff. Water Office $466,875 $461,061 $461,061 $488823 $27,762 6% Total -Finance $466,875 $461,061 $461,061 $488,823 $27,762 6% City Engineer $257,319 $342,503 $342,503 $350,877 $8,374 2% Water Production $6,983,578 $6,878,605 $6,619,127 $6,925,852 $47,247 1% Water Distribution $644,685 $792,098 $792,098 $833,529 $41,431 5% Wastewater Treatment $2,507,523 $3,318,843 $2,784,903 $3,549,454 $230,611 7% Meter Readinq $52 094 $56,094 $56,094 $57,885 $1,791 3% Total -Public Works $10,445,199 $11,388,143 $10,594,725 $11,717,597 $329,454 3% Recycling $32,539 $41,300 $41,300 $41,300 $0 0% GIS $440,549 $464,787 $464,787 $488,039 $23,252 5% Legal Services $85,800 $75,000 $75,000 $75,000 $0 0% Non -Departmental $6,218,281 $6,645,640 $6,620,362 $6,825,346 $179,706 3% Total -Non Departmental $6,777,169 $7,226,727 $7,201,449 $7,429,685 $202,958 3% Total Operating Expenses $17,689,243 $19,075,931 $18,257,235 $19,636,105 $560,174 3% Capital Exenses $444,876 $612 530 $411 801 $1,521,363 $908,833 148% Total Expenses $18,134,119 $19,688,461 $18,669,036 $21,157,468 $1,469,007 7% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 3-3 L WATER SERVICE Current Rates: I Proposed Rates: I Meter Size (inches) 5/8-3/4* 1 1 1/2 2 3 4 5 6 entia o ume e Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals Monthlv Charae $ 7.95 $ 9.29 $ 13.02 $ 21.57 $ 43.88 $ 77.35 $ 121.97 $ 174.03 per i,uuu ganons Meter Size (inches) 5/8-3/4* 1 1 1/2 2 3 4 5 6 Monthly Charae $ 8.45 $ 9.88 $ 13.84 $ 22.93 $ 46.64 $ 82.22 $ 129.65 $ 184.99 per i,uuu ganons Tiered Rates $ 2.48 0-2 tgals $ 2.48 $ 3.41 3-8 tgals $ 3.41 $ 3.98 9-15 tgals $ 3.98 $ 4.36 16-35 tgals $ 4.51 $ 4.96 Over 35 tgals $ 5.11 210 per 1,000 (tgals) up to 15 tgals/monthly 100 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 21 ¢/tgal $ 231,640 Estimated total refund @ 10¢/tgal $ 99,508 Estimated refund volume in tgals: 1,103,047 Estimated refund volume in tgals: 995,077 Refund not applicable to irrigation meters Refund not aeplicable to irrigation meters raga ion volume Charge per 1,000 gallons (tgals) Irrigation volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.74 0-2 tgals $ 3.74 3-8 tgals $ 3.74 3-8 tgals $ 3.74 9-15 tgals $ 3.98 9-15 tgals $ 3.98 16-35 tgals $ 4.36 16-35 tgals $ 4.51 Over 35 tgals $ 4.96 Over 35 tgals $ 5.11 Other Volume -Charges per 1,000 gallons (tgals) ter Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 3.74 Commercial & Multi -family $ 3.74 Fire Hydrant & Gas Wells $ 6.60 Fire Hydrant & Gas Wells $ 9.00 Supplemental Irrigation $ 6.60 Supplemental Irrigation $ 9.00 Reclaimed o ume Charge per 1,000 gallons (tgals) Reclaimed o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.50 Non -Boosted $ 1.50 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 3.58 0-8 tgals $ 3.58 9-15 tgals $ 3.81 9-15 tgals $ 3.81 16-35 tgals $ 4.18 16-35 tgals $ 4.18 Over 35 tgals $ 4.75 Over 35 tgals $ 4.75 Construction & Gas Wells N/A Construction & Gas Wells $ 7.65 3-4 IM WASTEWATER SERVICE Current Rates: Proposed Rates: Residential Charges: Residential Bas—e=a—rge. Base Charge: Base Charge: Within Corporate Limits $ 6.75 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.25 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 2.70 Within Corporate Limits $ 2.83 Outside Corporate Limits $ 2.70 Outside Corporate Limits $ 2.83 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 6.75 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.25 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 2.70 Within Corporate Limits $ 2.83 Outside Corporate Limits $ 2.70 Outside Corporate Limits $ 2.83 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 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 FY10 $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FY11 $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 FY13 Proposed $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 I.,-- WASTEWATER m 90% of Metered Year Base Rate Water DRAINAGE FEE Lot Less Year Than 5 Acres 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 FY10 $6.00 $2.53 FY10 $2.50 FY11 $6.75 $2.66 FY11 $2.50 FY12 $6.75 $2.70 FY12 $2.50 FY13 Proposed $7.25 $2.83 FY13 $2.50 m Other Funds All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax EDC Sales Tax Summary CCPD Sales Tax Summary Internal Service Operating Funds Insurance and Benefits Risk Management & Workers' Comp Debt Service Operating Funds M _ All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating fi inric nreeenterl Ierithin the (:ifii of Pi ilacc' Anni ini r)naratinn Ri u1not Enterprise Funds Actual FY 11 Budget FY 12 Estimated FY 12 Proposed Budget FY 13 FYI Budget to FYI Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,122,248 $ 1,052,678 $ 1,052,678 $ 1,117,456 $ 64,778 6% Operating Expenses $ 1,122,248 $ 1,052,678 $ 1,052,678 $ 1,117,456 $ 64,778 6% Drainage Utility System: Revenues $ 695,082 $ 697,500 $ 704,500 $ 704,500 $ 7,000 1% Operating Expenses $ 685,983 $ 681,615 $ 681,615 $ 699,521 $ 17,906 3% Use of Reserves $ - $ - $ - $ 278,000 $ 278,000 0% Capital Expenses $ - $ - $ - $ 278,000 $ 278,000 0% Recreation Classes: Revenues $ 410,638 $ 383,250 $ 383,250 $ 383,250 $ - 0% Operating Expenses $ 365,779 $ 370,557 $ 370,557 $ 370,557 $ - 0% Use of Reserves $ - $ 70,608 $ 70,608 $ 90,608 $ 20,000 28% Capital Expenses $ - $ 70,608 $ 70,608 $ 90,608 $ 20,000 28% Arbor Daze: Revenues $ 17 $ 60,000 $ 60,000 $ 60,000 $ - 0% Operating Expenses $ - $ 55,000 $ 55,000 $ 55,000 $ - 0% Texas Star Golf Course: Revenues $ 4,075,010 $ 4,422,845 $ 4,430,169 $ 4,453,840 $ 30,995 1% Operating Expenses $ 4,263,685 $ 4,422,741 $ 4,344,486 $ 4,451,178 $ 28,437 1% Use of Reserves $ 188,675 $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,427,706 $ 1,427,954 $ 1,483,479 $ 1,480,288 $ 52,334 4% Operating Expenses $ 1,442,510 $ 1,362,709 $ 1,438,032 $ 1,442,983 $ 80,274 6% Use of Reserves $ 14,804 $ - $ - $ - $ - 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 Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 4-1 M 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 11 Budget FY 12 Estimated FY 12 Proposed Budget FY 13 FY12 Budget to FY13 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 272,954 $ 258,150 $ 280,150 $ 280,150 $ 22,000 9% Operating Expenses $ 263,862 $ 257,718 $ 257,718 $ 277,810 $ 20,092 8% Use of Reserves $ - $ 10,000 $ 10,000 $ - $ (10,000) (100%) Capital Expenses $ - $ 10,000 $ 10,000 $ - $ (10,000) (100%) Juvenile Case: Revenues $ 79,585 $ 82,500 $ 82,500 $ 82,500 $ - 0% Operating Expenses $ 50,321 $ 65,016 $ 65,016 $ 80,589 $ 15,573 24% Half Cent Sales Tax (EDC): Revenues $ 3,400,627 $ 3,479,597 $ 3,724,729 $ 3,713,616 $ 234,019 7% Operating Expenses $ 2,997,410 $ 3,212,494 $ 3,121,970 $ 3,514,626 $ 302,132 9% Use of Reserves $ - $ 488,715 $ 224,470 $ 694,304 $ 205,589 42% Capital Expenses $ 139,693 $ 488,715 $ 224,470 $ 694,304 $ 205,589 42% Crime Control District (CCPD): Revenues $ 1,624,239 $ 1,656,712 $ 1,734,344 $ 1,782,590 $ 125,878 8% Operating Expenses $ 1,475,159 $ 1,654,516 $ 1,654,516 $ 1,780,291 $ 125,775 8% Use of Reserves $ - $ 93,445 $ 93,445 $ 110,534 $ 17,089 18% Capital Expenses $ 58,899 $ 93,445 $ 93,445 $ 110,534 $ 17,089 18% Police Drug Fund Revenues $ 90,689 $ 1,000 $ 26,015 $ 1,000 $ - 0% Operating Expenses $ 47,346 $ 500 $ 124,253 $ 500 $ 0% Use of Reserves $ - $ - $ 98,238 $ - $ 0% Public Safety Special Revenue Revenues $ 122,872 $ 104,587 $ 125,868 $ 368,557 $ 263,970 252% Operating Expenses $ 121,738 $ 104,587 $ 133,283 $ 368,557 $ 263,970 252% Use of Reserves $ - $ - $ 7,415 $ - $ - 0% Car Rental Tax: Revenues $ 12,499,957 $ 12,247,778 $ 12,936,846 $ 12,935,000 $ 687,222 6% Operating Expenses $ 9,814,084 $ 9,695,730 $ 10,231,671 $ 10,367,180 $ 671,450 7% Use of Reserves $ - $ 5,796,822 $ 5,476,600 $ 2,342,688 $ (3,454,134) (60%) Capital Expenses $ 2,981,430 $ 5,796,822 $ 5,476,600 $ 2,342,688 $ (3,454,134) (60%) Glade Parks TIRZ Revenues $ - $ 13,350 $ 3,000 $ 11,630 $ (1,720) (13%) Operating Expenses $ - $ 13,350 $ 3,000 $ 11,630 $ (1,720) (13%) Glade Parks PID Revenues $ 250,000 $ 94,840 $ 54,622 $ 219,994 $ 125,154 132% Operating Expenses $ 51,390 $ 94,840 $ 115,226 $ 228,364 $ 133,524 141% Use of Reserves $ - $ - $ 60,604 $ 8,370 $ 8,370 0% 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 personnel and operating costs required to process 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 Special Revenue Funds are used to account for grant funds and other restricted revenues received by both police and fire. Expenses must be spent in accordance with the grant provisions and . 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. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values `r, of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are used for the repayment of the related infrastructure cost. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are used for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources from the Glade Parks TIRZ. 4-2 w SHORT-TERM MOTOR VEHICLE RENTAL TAX Monthly Monthly YTD Increase/ % of % of 2008-09 2009-10 2010-11 2011-12 (Decrease) Change Change Month Monthly YTD Monthly YTD Monthly YTD Monthly YTD from PY from PY from PYTD Oct $1,067,623 $1,067,623 $983,366 $983,366 $975,773 $975,773 $1,015,306 $1,015,306 $39,533 4% 4% Nov $989,574 $2,057,197 $917,231 $1,900,597 $987,532 $1,963,305 $1,083,338 $2,098,644 $95,805 10% 7% Dec $1,194,146 $3,251,342 $1,067,811 $2,968,408 $1,113,893 $3,077,198 $1,185,425 $3,284,069 $71,532 6% 7% Jan $932,164 $4,183,506 $920,888 $3,889,296 $1,003,168 $4,080,366 $1,063,410 $4,347,479 $60,242 6% 7% Feb $901,406 $5,084,912 $851,008 $4,740,304 $895,614 $4,975,980 $967,331 $5,314,809 $71,716 8% 7% Mar $829196 $5,914,108 $777,408 $5,517,712 $838,562 $5,814,543 $874,864 $6,189,673 $36,302 4% 6% Apr $875,953 $6,790,061 $910,102 $6,427,814 $1,061,349 $6,875,892 $991,598 $7,181,272 $69,751 7% 4% May $979,604 $7,769,666 $942,611 $7,370,425 $1,074,285 $7,950,177 $1,155,047 $8,336,318 $80,762 8% 5% Jun $1,054,183 $8,823,848 $1,051,577 $8,422,002 $1,071,267 $9,021,443 $1,116,913 $9,453,231 $45,646 4% 5% Jul $962,726 $9,786,575 $1,026,563 $9,448,565 $1,073,273 $10,094,717 $1,176,202 $10,629,433 $102,929 10% 5% Aug$982,524 $10,769,099 $986,108 $10,434,674 $1,152,135 $11,246,851 Se $1,019,716 $11,788,815 $983,354 $11,418,028 $1,075,720 $12,322,572 AVG: $982,401 AVG: $951,502 AVG: $1,026,881 AVG: $1,062,943 HI: $1,194,146 HI: $1,067,811 HI: $1,152,135 HI: $1,185,425 LO: $829,196 LO: $777,408 LO: $838,562 LO: $874,864 MOTOR VEHICLE RENTAL TAX REVENUES $1.40 $1.20 -- - --- $1.00 c $0.80 0 $0.60 $0.40 - $0.20 $0.00 O 1:12008-09 fl 2009-10 9 2010-11 ■ 2011-12 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/20 Sales Tax Mo % of Projected 2008-09 % of 2009-10 % of 2010-11 % of 2011-12 %of Change 2011-12 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $3,412,251 Oct $280,796 $280,796 9% $233,775 $233,775 8% $254,914 $254,914 8% $274,244 $274,244 7.71% 7.58% $3,558,499 $146,248 Nov $339,661 $620,457 19% $278,794 $512,570 17% $304,501 $559,415 17% $339,525 $613,770 16.91% 11.50% $3,630,651 $218,400 Dee $293,719 $914,176 28% $211,947 $724,516 24% $243,310 $802,725 25% $270,583 $884,352 24.08% 11.21% $3,672,714 $260,463 Jan $243,656 $1,157,832 35% $226,799 $951,315 31% $237,863 $1,040,588 32% $267,692 $1,152,045 31.41% 12.54% $3,667,616 $255,365 Feb $331,196 $1,489,028 45% $304,588 $1,255,903 41% $316,164 $1,356,752 42% $327,740 $1,479,785 41.21% 3.660/6 $3,590,996 $178,745 Mar $259,707 $1,748,736 53% $217,550 $1,473,454 48% $244,793 $1,601,544 49% $256,529 $1,736,314 48.50% 4.79% $3,580,333 $168,082 Apr $225,696 $1,974,432 60% $189,8361 $1,663,290 54% $212,743 $1,814,2871 56% $273,1771 $2,009,491 54.84% 28.41% $3,664,150 $251,899 May $300,513 $2,274,944 69% $335,650 $1,998,939 65% $334,494 $2,148,781 66% $374,5081 $2,383,999 65.43% 11.96% $3,643,858 $231,607 Jun $242,472 $2,517,417 77% $259,467 $2,258,407 74% $265,343 $2,414,125 74% $291,527 $2,675,526 73.71% 9.87% $3,629,809 $217,558 Jul $224,858 $2,742,274 84% $249,854 $2,508,261 82% $247,202 $2,661,326 81% $353,864 $3,029,390 81.56% 43.15% $3,714,290 $302,039 Aug $297,452 $3,039,726 93% $311,817 $2,820,078 92% $337,741 $2,999,067 92% Se $239,845 $3,279,571 100% $250,381 $3,070,459 100% $269,147 $3,268,209 100% AVG: $273,298 HE $339,661 LO: $224,858 AVG: $255,872 Hi: $335,650 LO: $189,836 AVG: $272,351 HI: $337,741 LO: $212,743 AVG: $302,939 HI: $374,508 LO: $256,529 $400,000 1/20 Sales Tax Revenue $350,000 $300,000 $250,000 $200,000 $150,000 I $100,000 $50,000 { I $0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep G12008-09 U2009-10 m2010-11 02011-12 City of Euless 1/40 Crime Sales Tax Mo % of Projected 2008-09 %of 2009-10 %of 2010-11 %of 2011-12 %of Change 2011-12 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $1 656,362 Oct $135,434 $135,4341 9% $112,841 $112,841 8% $115,185 $115,185 7% $136,582 $136,582 7.66% 18.58% $1,783,160 1 $126,798 Nov $147 965 $283 399 18% $119 438 $232 279 17% $147,649 $262,834 17% $168,458 $305,040 16.58% 14.09% $1 839,783 $183,421 Dec $141,164 $424,564 27% $103,967 $336,246 24% $125,706 $388,539 25% $133,288 $438,328 24.26% 6.03% $1,807,068 $150,706 Jan $118,763 $543,327 35% $105,008 $441,253 31% $118,145 $506,684 32% $131,629 $569,957 31.73% 11.41% $1,796,245 $139,883 Feb $158,711 $702,037 45% $136,378 $577,631 41% $154,177 $660,862 42% $161,417 $731,374 41.46% 4.70% $1,764,015 $107,653 Mar $126,030 $828,067 53% $101467 $679,098 48% $109,558 $770,420 49% $124,842 $856,216 48.54% 13.95% $1,764,034 $107,672 Apr $109,290 $937,357 60% $91,931 $771,029 55%1 102,336 $872,755 55% $134,3431 $990,559 55.05% 31.28% $1799,508 $143,146 May $132,492 $1,069,849 69% $139,244 $910,272 65% $159,558 $1,032,313 65% $170,2641 $1,160,823 65.05% 6.71% $1,784,549 $126,187 Jun 116,5401 $1,186,3891 76% $122,220 $1,032,493 74% $129,799 $1,162,112 73% $142,958 $1,303,781 73.50% 10.14%1 $1,773,753 $117,391 Jul $112,4471 $1,298,8361 84% $117,523 $1,150,016 82% $121,052 $1,283,165 81% $171,675 $1,475,456 81.520/6 41.820/6 $1,810,023 $153,661 Aug $139,8171 $1,438,6531 93% $135,846 $1,285,862 92% $164,608 $1,447,773 92% Se $113,9211 $1,552,5741 100% $118,045 $1,403-907 100% $134,107 $1,581,880 100% $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 AVG: $129,381 HI: $158,711 LO: $109,290 Oct Nov Dec AVG: $116,992 AVG: $131,823 AVG: $147,546 HI: $139,244 HI: $164,608 HI: $171,675 LO: $91,931 LO: $102,336 LO: $124,842 1/4 ¢ Crime Sales Tax Revenue Jan Feb Mar Apr May Jun t7 2008-09 a 2009-10 0 2010-11 ■ 2011-12 Jul Aug Sep N�.� 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 11 Budget FY 12 Estimated FY 12 Proposed Budget FY 13 FYI Budget to FYI Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 724,118 $ 722,855 $ 722,855 $ 923,295 $ 200,440 28% Operating Expenses $ 298,977 $ 539,040 $ 539,040 $ 1,139,164 $ 600,124 111% Use of Excess Reserves $ - $ - $ - $ 215,869 $ 215,869 0% Insurance: Revenue $ 4,689,190 $ 5,250,009 $ 5,250,009 $ 5,499,331 $ 249,322 5% Operating Expenses $ 4,377,126 $ 5,221,410 $ 5,221,410 $ 5,481,027 $ 259,617 5% Use of Reserves $ - $ 50,000 $ - $ 50,000 $ - 0% Capital Expenses $ - $ 50,000 $ - $ 50,000 $ - 0% Risk/WC Management: Revenue $ 571,955 $ 810,802 $ 810,802 $ 811,794 $ 992 0% Operating Expenses $ 607,293 $ 790,787 $ 790,787 $ 792,657 $ 1,870 0% Use of Reserves $ 35,338 $ 185,500 $ 10,500 $ 175,000 $ (10,500) (6%) Capital Expenses $ - $ 185,500 $ 10,500 $ 175,000 $ (10,500) . (6%) 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 Revenues: Expenses: Insurance & Benefits FY2012-13 City Contribution For Employees and Dependents Employee Contribution Employee/Retiree Contribution Interest Income Total Revenues Operations Claims Prescription Claims Re -Insurance Fee Insurance Services Wellness Programs OPEB Trust Contribution Capital Expenses (carryover) Total Expenses Expenses In Excess Of Revenues* Reserves - Health FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 (estimated)** FY13 (projected)** Goal " Proposed Use Of Reserves ** Excludes Designated Reserves 711,345 1,021,884 1,872,555 2,814,413 3,523,091 3,394,412 2,565,882 2,877,946 2,906,545 2,874,849 2,488,481 $ 4,033,410 $ 1,455,921 $ 10,000 $ 104,065 $ 3,616,070 $ 685,208 $ 420,577 $ 220,903 $ 34,204 $ 400,000 $ 50,000 $ 5,499,331 $ 5,531,027 $ (31,696) 4-7 Risk Management & Workers' Comp FY2012-13 Revenues: Expenses: Transfers General Water & Wastewater Interest Income Charges Workers' Comp Employee Assistance Total Revenues Risk Management Worker's Compensation Claims Reserve Total Expenses Expenses In Excess Of Revenues* Reserves 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 $ 1,008,222 FY12 (estimated) $ 1,017,737 FY13 (projected) $ 861,874 Goal $ 600,000 *Proposed Use Of Reserves $ 225,000 $ 225,000 $ 1,200 $ 350,064 $ 10,530 $ 415,307 $ 377,350 $ 175,000 $ 811,794 $ 967,657 $ (155,863) 4-8 M 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 11 Budget FY 12 Estimated FY 12 Proposed Budget FY 13 FYI Budget to FYI Proposed $ Diff % Diff. General Obligation Debt Revenues $ 10,393,573 $ 3,664,320 $ 9,711,291 $ 3,489,884 $ (174,436) (5%) Operating Expenses $ 10,400,705 $ 3,617,832 $ 9,675,915 $ 3,603,384 $ (14,448) (0%) Use of Reserves $ 28,658 $ - $ - $ 113,500 $ 113,500 0% Star Center Debt Revenues $ 712,176 $ 714,897 $ 714,897 $ 710,478 $ (4,419) (1%) Operating Expenses $ 709,305 $ 715,773 $ 715,773 $ 710,658 $ (5,115) (1%) Use of Reserves $ - $ 876 $ 876 $ 180 $ (696) (79%) EDC Debt Service Revenues $ 938,812 $ 933,798 $ 4,718,798 $ 901,914 $ (31,884) (3%) Operating Expenses $ 938,796 $ 933,798 $ 4,718,798 $ 901,914 $ (31,884) (3%) iter & Wastewater Debt Revenues $ 433,856 $ 428,272 $ 3,768,272 $ 401,998 $ (26,274) (6%) Operating Expenses $ 433,838 $ 428,272 $ 3,768,272 $ 401,998 $ (26,274) (6%) Texas Star Sports Complex Debt Revenues $ 162,600 $ 163,644 $ 163,644 $ 164,188 $ 544 0% Operating Expenses $ 162,600 $ 163,644 $ 163,644 $ 164,188 $ 544 0% $ 675,842 $ 685,338 $ 685,338 $ 683,613 $ (1,725) (0%) $ 675,698 $ 685,337 $ 685,337 $ 683,612 $ (1,725) (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 Requests by Fund Capital Requests by Department II-rffrmtrueWm Plans Street Overlay Plans Sidewalk/Street Light/Signal Plans fl(*t Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases 3 Ci CJl Department 48 Non -Departmental 47 Non -Departmental 49 Non -Departmental 50 Non -Departmental Non -Departmental Non -Departmental 35 Police 34 Police 33 Police Non -Departmental 4 Library 12 Information Services 23 PACS 21 PACS 2 Library 22 PACS PACS 3 Library 5 Library 45 Fleet & Facilities 6 Library 20 PACS 30 Police 32 Police 44 Fleet & Facilities 31 Police 28 Police 17 Fire 38 Fleet & Facilities 9 Information Services 19 PACS 42 Fleet & Facilities 16 Fire 39 Fleet & Facilities 27 Police 29 Police 10 Information Services 8 Information Services 15 Fire 14 Fire 7 Information Services 13 Fire 40 Fleet & Facilities 41 Fleet & Facilities 43 Fleet & Facilities 10 Information Services 36 Police 37 Police Capital and Supplemental Requests - 2013 By Fund Fund Division Car Rental Non -Departmental Car Rental Non -Departmental Car Rental Non -Departmental Car Rental Non -Departmental Car Rental Non -Departmental Car Rental Non -Departmental CCPD Patrol CCPD Administration CCPD Detention Drainage Drainage EDC Library EDC Information Services EDC Parks EDC Parks EDC Library EDC Parks EDC Parks EDC Library EDC Library EDC Facility EDC Library General Community Service General Administration General Detention General Facility General Patrol General Patrol General EMS/Suppression General Facility General Information Services General Senior Center General Facility General EMS/Suppression General Facility General Patrol General Patrol General Information Services General Information Services General EMS/Suppression General EMS/Suppression General Information Services General EMS/Suppression General Facility General Facility General Facility General Information Services General Patrol Police Special Revenue Patrol Program Description Police Radios Lease Purchase Payment City's Match for Tarrant County Home Program/CPR ,Special Legal Fund Street Overlay County Overlay Transfer to Car Rental CIP Regional Tactical Swat Team Training Police Radios Lease Purchase Payment Part -Time PSO Program Miscellaneous Drainage Project E-Books Hardware/Software Replacement Painting of Light Poles at West Park TurfAerator Part -Time Security Guard Repainting Iron Bridge in South Euless Park Misc. Park Improvements DiscChek Eco Senior II Disc Repair System Security Camera System Upgrade Library AV System Replacement Library Aide Upgrade Part -Time to Full -Time Copier One Safe Place Warrant Officer Equipment HVAC Theft Monitoring System Part -Time Warrant Service New Personnel Equipment/Training Treadmills Part -Time Building Custodian - " IS Consultant - Treadmills City Hall Building C Window Frame Replacements SCBA Compressor HVAC Replacement City STEP Program - Marked Police Vehicle Fiber Data Network ($68,000 capital, $21,600 supplemental) Hardware/Software Replacement Self -Contained Breathing Apparatus Lifepak Heart Monitor Defibrillators Court Technology-, Quick Response Vehicle Carpet Replacement Roof Consultant Greenhouse/Pauline Drive Exterior Covering Replacement Fiber Data Network ($68,000 capital, $21,600 supplemental) Police Officers (2) Police Officers (3) Program Program Totals Department CMO Type Cost Ranking Ranking Capital $ 65,000 $ 65,000 1 Capital $ 75,000 $ 140,000 1 Capital $ 100,000 $ 240,000 1 Capital $ 300,000 $ 540,000 1 Capital $ 300,000 $ 840,000 1 Capital $ 1,213,500 $ 2,053,500 1 Capital $ 17,534 $ 17,534 3 1 Capital $ 33,000 $ 50,534 2 1 Capital $ 60,000 $ 110,534 1 1 Capital $ 278,000 $ 278,000 1 Capital $ 10,000 $ 10,000 3 1 Capital $ 15,000 $ 25,000 1 1 Capital $ 15,000 $ 40,000 3 1 Capital $ 22,500 $ 62,500 1 1 Capital $ 24,000 $ 86,500 1 1 Capital $ 25,000 $ 111,500 2 1 Capital $ 275,000 $ 386,600 1 Capital $ 4,750 $ 391,250 2 2 Capital $ 5,970 $ 397,220 4 2 Capital $ 10,500 $ 407,720 1 2 Supplemental $ 33,300 $ 33,300 1 2 Capital $ 3 5,432 $ 5,432 2 1 Capital $ 310,300 $ 15,732 4 1 Capital $ A10,405 $ 26,137 6 1 Capital $ ,210,500 $ 36,637 7 1 Capital $ ✓16,000 $ 52,637 5 1 Capital $ -116,750 $ 69,387 2 1 Capital $ 318,000 $ 87,387 5 1 Capital $ 1-20,000 $ 107,387 1 1 Capital $ Q 25,000 $ 132,387 3 1 Capital $ � 25,000 $ 157,387 1 1 Capital $ 26,000 $ 183,387 5 1 Capital $ 43,000 $ 226,387 4 1 Capital $ ", 48,000 $ 274,387 2 1 Capital $ v-50,000 $ 324,387 1 1 Capital $ 3 52,900 $ 377,287 3 1 Capital $ (D 68,000 $ 445,287 4 1 Capital $ (D 99;130 $ 544,417 2 1 Capital $ .1113,100 $ 657,517 3 1 Capital $ 3 121,994 $ 779,511 2 1 Capital $ 3 224,470 $ 1,003,981 1 1 Capital $ 3 229,764 $_1,233,745-- _ _ __ -- 1 -1 Capital $ 14,300 $ 1,248,645 3 2 Capital $ 21,000 $ 1,269,045 4 2 Capital $ 24,000 $ 1,293,045 6 2 Supplemental $ 21,600 $ 21,600 4 1 Supplemental $ 175,980 $ 197,580 1 1 Supplemental $ 263,970 $ 263,970 2 1 / 4 Department Fund 25 PACS Rec Spec 24 PACS Rec Spec 26 PACS Rec Spec Non -Departmental TSGC Reserve 18 Fire W&WW 1 Public Works W&WW 11 Information Services W&WW Non -Departmental W&WW 46 Fleet & Facilities W&WW Non -Departmental W&WW tV Capital and Supplemental Requests - 2013 By Fund Division Program Description Recreation Part -Time Fitness Center Drop Off Service Recreation Fitness Center Equipment Replacement Programs/Special Events Arbor Daze Sponsorship TSGC Miscellaneous Golf Improvements Fire Marshall Hydra Storz Adaptors Water Distribution leak Detection Equipment Information Services Hardware/Software Replacement Non -Departmental Miscellaneous Water Rehab Service Center Fuel Contingency Non -Departmental Transfer to W&WW CIP r( Program Program Totals Department Type Cost Ranking Capital $ 10,608 $ 10,608 2 Capital $ 20,000 $ 30,608 1 Capital $ 60,000 $ 90,608 3 Capital $ 100,000 $ 100,000 Capital $ 30,000 $ 30,000 1 Capital $ 33,000 $ 63,000 1 Capital $ 99,130 $ 162,130 1 Capital $ 100,000 $ 262,130 Capital $ 150,000 $ 412,130 1 Capital $ 912,155 $ 1,324,285 CMO Ranking 1 1 1 1 1 1 1 1 1 1 C1 I W Department 1 Public Works 2 Library 3 Library 4 Library 5 Library 6 Library 7 Information Services 8 Information Services 9 Information Services 10 Information Services 10 Information Services 11 Information Services 12 Information Services 13 Fire 14 Fire 15 Fire 16 Fire 17 Fire 18 Fire 19 PACS 20 PACS 21 PACS 22 PACS 23 PACS 24 PACS 25 PACS 26 PACS 27 Police 28 Police 29 Police 30 Police 31 Police 32 Police 33 Police 34 Police 35 Police 36 Police 37 Police Capital and Supplemental Requests - 2013 By Department Fund Division Program Description W&WW Water Distribution Leak Detection Equipment EDC Library Part -Time Security Guard EDC Library DiscChek Eco Senior II Disc Repair System EDC Library E-Books EDC Library Security Camera System Upgrade EDC Library Library Aide Upgrade Part -Time to Full -Time General Information Services Court Technology General Information Services Hardware/Software Replacement General Information Services IS Consultant General Information Services Fiber Data Network ($68,000 capital, $21,600 supplemental) General Information Services Fiber Data Network ($68,000 capital, $21,600 supplemental) W&WW Information Services Hardware/Software Replacement EDC Information Services Hardware/Software Replacement General EMS/Suppression Quick Response Vehicle General EMS/Suppression Lifepak Heart Monitor Defibrillators General EMS/Suppression Self -Contained Breathing Apparatus General EMS/Suppression SCBA Compressor General EMS/Suppression Treadmills W&WW Fire Marshall Hydra Storz Adaptors General Senior Center Treadmills General Community Service Copier EDC Parks Turf Aerator EDC Parks Repainting Iron Bridge in South Euless Park EDC Parks Painting of Light Poles at West Park Rec Spec Recreation Fitness Center Equipment Replacement Rec Spec Recreation Part -Time Fitness Center Drop Off Service Rec Spec Programs/Special Events Arbor Daze Sponsorship General Patrol City STEP Program General Patrol New Personnel Equipment/Training General Patrol Marked Police Vehicle General Administration One Safe Place General Patrol Part -Time Warrant Service General Detention Warrant Officer Equipment CCPD Detention Part -Time PSO Program CCPD Administration Police Radios Lease Purchase Payment CCPD Patrol Regional Tactical Swat Team Training General Patrol Police Officers (2) Police Special Revenue Patrol Police Officers (3) Program Program Totals Type Cost Capital $ 33,000 $ 33,000 Capital $ 24,000 $ 24,000 Capital $ 4,750 $ 28,750 Capital $ 10,000 $ 38,750 Capital $ 5,970 $ 44,720 Supplemental $ 33,300 $ 33,300 Capital $ 224,470 $ 224,470 Capital $ 99,130 $ 323,600 Capital $ 25,000 $ 348,600 Capital $ 68,000 $ 416,600 Supplemental $ 21,600 $ 438,200 Capital $ 99,130 $ 99,130 Capital $ 15,000 $ 15,000 Capital $ 229,764 $ 229,764 Capital $ 121,994 $ 351,758 Capital $ 113,100 $ 464,858 Capital $ 43,000 $ 507,858 Capital $ 18,000 $ 525,858 Capital $ 30,000 $ 30,000 Capital $ 25,000 $ 25,000 Capital $ 5,432 $ 30,432 Capital $ 22,500 $ 22,500 Capital $ 25,000 $ 47,500 Capital $ 15,000 $ 62,500 Capital $ 20,000 $ 20,000 Capital $ 10,608 $ 30,608 Capital $ 60,000 $ 90,608 Capital $ 50,000 $ 50,000 Capital $ 16,750 $ 66,750 Capital $ 52,900 $ 119,650 Capital $ 10,300 $ 129,950 Capital $ 16,000 $ 145,950 Capital $ 10,405 $ 156,355 Capital $ 60,000 $ 60,000 Capital $ 33,000 $ 93,000 Capital $ 17,534 $ 110,534 Supplemental $ 175,980 $ 175,980 Supplemental $ 263,970 $ 439,950 Department CMO Ranking Ranking 1 1 1 1 2 2 3 1 4 2 1 2 1 1 2 1 3 1 4 1 4 1 1 1 1 1 1 1 2 1 3 1 4 1 5 1 1 1 1 1 2 1 1 1 2 1 3 1 1 1 2 1 3 1 1 2 3 4 5 6 1 2 3 1 2 1 1 1 1 1 1 1 1 1 Capital and Supplemental Requests - 2013 By Department Department Fund Division Program Description Program Program Totals Department CMO Type Cost Ranking Ranking 38 Fleet & Facilities General Facility Part -Time Building Custodian Capital $ 20,000 $ 20,000 1 1 39 Fleet & Facilities General Facility HVAC Replacement Capital $ 48,000 $ 68,000 2 1 40 Fleet & Facilities General Facility Carpet Replacement Capital $ 14,300 $ 82,300 3 2 41 Fleet & Facilities General Facility Roof Consultant Capital $ 21,000 $ 103,300 4 2 42 Fleet & Facilities General Facility City Hall Building C Window Frame Replacements Capital $ 26,000 $ 129,300 5 1 43 Fleet & Facilities General Facility Greenhouse/Pauline Drive Exterior Covering Replacement Capital $ 24,000 $ 153,300 6 2 44 Fleet & Facilities General Facility HVAC Theft Monitoring System Capital $ 10,500 $ 163,800 7 1 45 Fleet & Facilities EDC Facility Library AV System Replacement Capital $ 10,500 $ 10,500 1 2 46 Fleet & Facilities W&WW Service Center Fuel Contingency Capital $ 150,000 $ 150,000 1 1 47 Non -Departmental Car Rental Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 75,000 1 48 Non -Departmental Car Rental Non -Departmental Police Radios Lease Purchase Payment Capital $ 65,000 $ 140,000 1 49 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 100,000 $ 240,000 1 50 Non -Departmental Car Rental Non -Departmental Street Overlay Capital $ 300,000 $ 540,000 1 Non -Departmental Car Rental Non -Departmental County Overlay Capital $ 300,000 $ 840,000 1 Non -Departmental Car Rental Non -Departmental Transfer to Car Rental CIP Capital $ 1,213,500 $ 2,053,500 1 Non -Departmental W&WW Non -Departmental Miscellaneous Water Rehab Capital $ 100,000 $ 2,153,500 1 Non -Departmental W&WW Non -Departmental Transfer to W&WW CIP Capital $ 912,155 $ 3,065,655 1 Non -Departmental Drainage Drainage Miscellaneous Drainage Project Capital $ 278,000 $ 3,343,655 1 Non -Departmental TSGC Reserve TSGC Miscellaneous Golf Improvements Capital $ 100,000 $ 3,443,655 1 PACS EDC Parks Misc. Park Improvements Capital $ 275,000 $ 3,718,655 1 FY2012-13 INFRASTRUCTURE PLAN STREET OVERLAY PLAN (CITY) 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. 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 2012-13 Ridgecrest Drive — SH183 to SH10 South Sheppard Drive — SH183 to Ridgecrest Drive Skyway Drive — Ridgecrest Drive to SH10 Fairlawn Court Windward Way — SH183 to South Sheppard Drive West Huitt Lane — South Main to Martha Drive Gaye Court Henslee Drive — Reaves Court to Cannon Drive Henslee Drive — Hollywood Drive to Sunset Drive Jefflyn Court — Gaye Court to Cannon Drive Reaves Court — Vine Street to cul-de-sac `�-,- Cannon Drive — Jefflyn Court to Reaves Court Cannon Drive — Reaves Court to South Pipeline Road Sunset Drive — South Main to South Pipeline Road STREET OVERLAY PLAN (COUNTY) 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. 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 2012-13 Trailwood Drive — North Main Street to Summit Ridge Drive (west end) Summit Ridge Drive — Lakewood Boulevard to Trailwood Drive Westpark Way — South Pipeline to SH10 5-5 �-' SIDEWALK PLAN 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 3,500 linear feet to 4,000 linear feet depending upon the amount of miscellaneous items associated with each location. Sidewalk retrofit and rehab includes revising existing curb ramps to meet the current design standards. The retrofit and rehab will occur primarily at street intersections (approximately 25 to 35 ramps per year). FY 2012-13 Sidewalk retrofit and rehab: W. Ash Lane — F. M. 157 to Aransas North Main — Harwood to Little Bear Creek STREET LIGHT PLAN The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations and galvanized steel poles with cobra head high pressure sodium light fixtures. Where possible the �►... use of existing power poles will be utilized to install cobra head high pressure sodium light fixtures. New and/or additional street lights on residential streets are not addressed or included in this plan. FY 2012-13 Trailwood Drive — Shenandoah to Summit Ridge Driftwood — West Pipeline Road to Linkwood SIGNAL PLAN 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 2012-13 South Pipeline at FM157 - Add illuminated street name signs SH10 at FM157 - Add illuminated street name signs Signet at FM157 - Add illuminated street name signs SH183 at FM157 - Add illuminated street name signs Trojan Trail at FM157 - Add illuminated street name signs Miscellaneous Traffic signal controller upgrades 5-6 ,.. MEMO TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2011 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2011 $2,592,804 REVENUE: (1) Depreciation @ 55% $694,855 (2) Salvage Sales (estimated) $25,000 (3) Interest $3,000 Total Revenues: $722,855 TOTAL FUNDS AVAILABLE $3,315,659 EXPENSES: (1) Replacement Vehicles $527,040 (2) Alternative Fuel Conversion $12,000 Total Expenses: $539,040 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2012 $2,776,619 ESTIMATED REVENUE (1) Depreciation @ 55% $895,295 (2) Salvage Sales (estimated) $25,000 (3) Interest $3,000 Total Revenues: $923,295 ESTIMATED TOTAL FUNDS AVAILABLE: $3,699,914 ESTIMATED EXPENSES: (1) Replacement Vehicles $1,127,164 (2) Alternative Fuel Conversion $12,000 Total Expenses: $1,139,164 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2013 $2,560,750 5-7 M 11 City of Euless :Fleet Transferl JEBudget Year 2012-2013 Department Name Account Code 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 H55% @ 64% 1 @ 75% $1,736 $2,020 $2,367 $3,156 $9,532 $11,092 $12,998 $17,331 $3,379 $3,932 $4,608 $6,144 $108,954 $126,783 $148,574 $198,098 $22,363 $26,022 $30,495 $40,660 $15,706 $18,276 $21,417 $28,556 $2,121 $2,468 $2,892 $3,856 $9,213 $10,721 $12,563 $16,751 $170,346 $198,221 $232,290 $309,720 $13,308 $15,486 $18,147 $24,196 $6,928 $8,062 $9,447 $12,596 $17,415 $20,265 $23,748 $31,664 $79,011 $91,940 $107,742 $143,656 $91,541 $106,520 $124,829 $166,438 $551,553 $641,807 $752,118 $1,002,824 City Engineer 501-8066-531 9601 $4,256 $4,952 $5,804 $7,738 Water Production 501-8071-531 9601 $22,249 $25,890 $30,340 $40,453 Water Distribution 501-8072-531 9601 $8,554 $9,954 $11,665 $15,553 Sewer & Treatment 501-8073-531 9601 $29,782 $34,655 $40,612 $54,149 Total Water & Wastewater 11 11 $64,841 $75,451 $88,420 $117,893JI EDC Parks 210-1052-550 9601 $7,626 $8,874 $10,399 $13,865 Fleet Services 504-5090-519 96qj__JI IE $4,437 $5,163 $6,050 $8,067 $2,234 $2,600 $3,046 $4,062 Draina a Utility 510-8029-531 9601 $4,502 $5,239 $6,139 $8,185 Texas Star S orts Complex 530-7050-550 9601 $231,439 $269,311 $315,599 __L20,798JI Texas Star Golf Course 540-7060-550 9601 11 Ci Total: $866,632 $1,008,445 $1,181,771 $1,575,695 5-8 CITY OF EULESS: PROPOSED FLEET REPLACEMENTS FY2013 -- CURRENT -- UNIT # YEAR VEHICLE TYPE DEPT. VEHICLE / EQUIPMENT NOTES 288 1991 CHEVY C70 DUMP TRUCK PARKS TRANSFER UNIT #568 FROM PUBLIC WORKS 589 1998 KAWASAKI MULE PARKS 622 1999 CHEVY 3/4T PICKUP PARKS 642 2000 FORD 3/4T PICKUP PARKS TRANSFER UNIT #707 FROM FACILITY 764 2006 GRASSHOPPER DECK MOWER PARKS 765 2006 GRASSHOPPER DECK MOWER PARKS 568 1997 CHEVY C70 DUMP TRUCK PW - STREETS 10 YARD DUMP BODY 675 2001 CRAFCO CRACK SEALER PW - STREETS 603 1999 FORD 1/2T MID -SIZE PICKUP PW - METERS 619 1999 CHEVY UTILITY TRUCK FACILITY SMALL UTILITY VAN 707 2003 FORC:/TOTILITY TRUCK FACILITY SMALL UTILITY VAN 627 2000 FORD 1/2T MID -SIZE PICKUP PLANNING 639 2000 CHEVY 4DR SEDAN PD - CID ✓ 797 2006 FORD 1T / FRAZER MICU FD - MICU REMOUNT MICU TO NEW CHASSIS 695 2001 SCAT SPEED TRAILER PD - PATROL N/N POLICE PATROL UNIT PD - PATROL ✓ INCLUDES NEW VEHICLE EQUIPMENT N/N POLICE PATROL UNIT PD - PATROL V INCLUDES NEW VEHICLE EQUIPMENT N/N POLICE PATROL UNIT PD-PATROL/ INCLUDES NEW VEHICLE EQUIPMENT N/N POLICE PATROL UNIT PD - PATROL INCLUDES NEW VEHICLE EQUIPMENT #1480 2009 GOLF CART FLEET TX STAR COURSE 171 2001 TORO WORKMAN HD UTILITY CART TX STAR MAINT. 172 2001 TORO WORKMAN HD UTILITY CART TX STAR MAINT. 193 2002 LELY SPREADER TX STAR MAINT. 232 2006 EZ-GO WORKHORSE TX STAR MAINT. 331 2007 EZ-GO WORKHORSE / BEVERAGE TX STAR MAINT. 704 2006 TORO MULIT-PRO 160 GAL SPRAYEI TX STAR MAINT. 709 2008 BUFFALO DEBRIS BLOWER TX STAR MAINT. 823 2006 TORO WORKMAN MD UTILITY CART TX STAR MAINT. 824 2006 TORO WORKMAN MD UTILITY CART TX STAR MAINT. 830 2006 TORO FLEX 21 GREENSMOWER TX STAR MAINT. 834 2006 TORO FLEX 21 GREENSMOWER TX STAR MAINT. 835 2006 TORO FLEX 21 GREENSMOWER TX STAR MAINT. 888 2007 EZ-GO WORKHORSE / BEVERAGE TX STAR MAINT. 898 2007 EZ-GO WORKHORSE TX STAR MAINT. 899 2006 EZ-GO LD UTILITY CART TX STAR MAINT. 984 2007 EZ-GO (6) PASSENGER SHUTTLE TX STAR MAINT. 985 2007 EZ-GO (4) PASSENGER SHUTTLE TX STAR MAINT. 20000731 1997 KUBOTA TRACTOR TX STAR MAINT. 20000732 1997 KUBOTA TRACTOR TX STAR MAINT. 20000756 1997 TYCROP HANDLER TX STAR MAINT. COST $ 9,500 $ 25,500 $ 15,500 $ 15,500 $ 74,000 $ 55,000 $ 16,800 $ 24,500 $ 24,500 $ 16,500 $ 20,500 $ 98,500 $ 18,224 $ 32,450 $ 32,450 $ 32,450 $ 32,450 $ 260,500 $ 21,000 $ 21,000 $ 4,500 $ 8,000 $ 22,000 $ 35,166 $ 8,500 $ 12,100 $ 12,100 $ 12,500 $ 12,500 $ 12,500 $ 12,000 $ 8,000 $ 12,500 $ 9,774 $ 7,500 $ 31,850 $ 31,850 $ 27,000 TOTAL REPLACEMENT DOLLARS: $ 1,127,164.0011 n•� 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 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS $7, 000, 000 ■ GOLF/SOFTBALL ❑SALES TAX 1/2 CENT $6,000,000 ❑STAR CENTER O WATER/WASTEWATER $5,000,000 - ■GENERAL $4,000,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - $3,000,000 - - - - - - - - - - - - - - - - - $2,000,000 - - - - - - - - - - - - - - - - $1,000,000 111116 ------------ $0 2013 2015 2017 2019 2021 2023 2025 2027 2029 FISCALYEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS SALES TAX YEAR • •'s GOLPSOFTBALL 2013 $3,601,384 $847,475 $401,697 1 $709,658 1 901,613 $6,461,826 2014 $3,565,508 $849,406 $408,032 $712,915 $904,315 $6,440,176 2015 $3,563,063 $845,069 $406,028 $709,365 $906,803 $6,430,327 2016 $3,568,963 $849,666 $403,924 $708,805 $169,076 $5,700,433 2017 $3,166,438 $680,906 $406,716 $711,555 $46,716 $5,012,331 2018 $3,171,538 $683,650 $409,308 $705,900 $36,073 $5,006,468 2019 $2,705,875 $680,150 $411,694 $708,390 $40,572 $4,546,681 2020 $2,726,425 $680,644 $413,880 $708,863 $0 $4,529,811 2021 $1,680,263 $684,916 $140,860 $712,495 $0 $3,218,533 2022 $784,663 $682,925 $138,222 $710,020 $0 $2,315,830 2023 $785,163 $679,416 $145,582 $706,020 $0 $2,316,180 2024 $782,003 $679,225 S137,740 $708,740 $0 $2,307,708 2025 $236,444 $682,450 $0 $715,140 $0 $1,634,034 2026 $239,044 S679,438 $0 $0 $0 $918,481 $241,244 $685,075 $0 $0 $0 $926,319 $237,788 $0 $0 $0 $0 $237,788 P2027 $239,125 $0 $0 $0 $0 $239,125 $239,775 $0 $0 $0 $0 $239,775 $31,534,701 $10,890,409 $3,823,683 $9,227,865 $3,005,167 $58,481,825 6-1 General Obligation & C.O. Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2013 $966,384 $2,635,000 $3,601,384 2014 $875,508 $2,690,000 $3,565,508 2015 $778,063 $2,785,000 $3,563,063 2016 $668,963 $2,900,000 $3,568,963 2017 $561,438 $2,605,000 $3,166,438 2018 $451,538 $2,720,000 $3,171,538 2019 $350,875 $2,355,000 $2,705,875 2020 $256,425 $2,470,000 $2,726,425 2021 $175,263 $1,505,000 $1,680,263 2022 $114,663 $670,000 $784,663 2023 $90,163 $695,000 $785,163 2024 $67,003 $715,000 $782,003 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 $5,544,701 $25,990,000 $31,534,701 Excludes FY2012 Proposed Debt Issuance 6-2 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 FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 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 $77,601 $47,620 $1,550,000 $1,675,221 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. 6-3 \.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 2013 4.100% $3,998 $0 $195,000 $198,998 TOTAL 1 $3,998 $0 $195,000 $198,998 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. Refunded years 2014-2024 in 2012 6-4 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION SERIES, 2004A DATED: June 15, 2004 ORIGINAL AMOUNT: $3,200,000 INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%, 2016 @ 4.500%, 2017 @ 4.600%, 2018 @ 4.650%, 2019- 2024 5.000% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2014 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2013 4.100% $2,973 $0 $145,000 $147,973 TOTAL $2,973 $0 $145,000 $147,973 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. Refunded years 2014-2024 in 2012 6-5 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 DATED: MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 INTEREST RATES: BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% @ 3.50%, 2012 @ PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 1, 2016 YEAR COUPON INTEREST PRINCIPAL FEBRUARY1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2013 4.000% $221675 $200,375 $1065,000 $1487,050 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 $997,613 $775,938 $9,280,000 $11,053,550 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. 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 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 $881,100 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 $617,275 $617,275 $6,675,000 $7,809,550 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. 6-7 L L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION SERIES 2011 ASH LANE DATED: January 15, 2011 ORIGINAL AMOUNT: $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: Auglust 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 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 1 TOTAL $37,277 $37,277 $180,130 $254,684 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. M. 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%, 2029-2030 @4.250% 2027-2029@ 4.125%, PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $598,170 $598,170 $2,854,870 $4,051,210 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. M L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 31, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEAR 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK, National Association OPTION DATE: February 15, 2021 YEAR COUPON INTEREST PRINCIP TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AVOUSTIS 2013 2.000% $78,859 $77,159 $170,000 $326,019 2014 2.000% $77,159 $73,159 $400,000 $550,319 2015 2.000% $73,159 $69,159 $400,000 $542,319 2016 2.000% $69,159 $65,009 $415,000 $549,169 2017 3.000% $65,009 $58,634 $425,000 $548,644 2018 3.000% $58,634 $52,109 $435,000 $545,744 2019 3.000% $52,109 $45,359 $450,000 $547,469 2020 4.000% $45,359 $35,959 $470,000 $551,319 2021 4.000% $35,959 $26,259 $485,000 $547,219 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 3.000% $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 $0 $535,000 $543,359 TOTAL $606,188 $527,328 $5,210,000 1 $6,343,516 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 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 2025 2013 2015 2017 Fiscal 2019 Year 2021 2023 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $2,072,865 $7,155,000 $9,227,865 6-11 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 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 0 $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 $715,140 TOTAL $1,036,433 $1,036,433 $7,155,000 $9,227,865 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. 6-12 Golf/Softball G.O. Refunding Bonds Composition of Debt Service $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2013 2015 2017 2019 2021 Fiscal Year PRINCIPAL ®INTEREST 2023 2025 2027 DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $2,725,409 $8,165,000 $10,890,409 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. 6-13 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 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 1 4.500% $15,075 $0 $670,000 $685,075 TOTAL $1,417,575 $1,262,844 $7,545,000 $10,225,419 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 $681,695 6-14 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 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 $163,694 201'6 3.625% $2,991 $0 $165,000 $167,991 TOTAL $27,881 $17,109 $620,000 $664,991 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 $166,248 6-15 Water & Wastewater Revenue Bonds Composition of Debt Service $500,000 $400,000 $300,000 $200,000 $100,000 - $0 2013 L� L 2015 2017 L I 2019 Fiscal Year o PRINCIPAL ■ INTEREST 2021 2023 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2013 $71,697 $330,000 $401,697 2014 $63,032 $345,000 $408,032 2015 $56,028 $350,000 $406,028 2016 $48,924 $355,000 $403,924 2017 $41,716 $365,000 $406,716 2018 $34,308 $375,000 $409,308 2019 $26,694 $385,000 $411,694 2020 $18,880 $395,000 $413,880 2021 $10,860 $130,000 $140,860 2022 $8,222 $130,000 $138,222 2023 $5,582 $140,000 $145,582 2024 $2,740 $135,000 $137,740 TOTAL $388,683 $3,435,000 $3,823,683 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $318,640 6-16 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 2013 4.100% $1,948 $1,948 $95,000 $98,895 TOTAL $1,948 $1,948 $95,000 $98,895 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. REFUNDED YEARS 2014-2024 ON MARCH 29, 2012 6-17 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2013 2.030% $33,901 $33,901 $235,000 $302,802 2014 2.030% $31,516 $31,516 $345,000 $408,032 2015 2.030% $28,014 $28,014 $350,000 $406,028 2016 2.030% $24,462 $24,462 $355,000 $403,924 2017 2.030% $20,858 $20,858 $365,000 $406,716 2018 2.030% $17,154 $17,154 $375,000 $409,308 2019 2.030% $13,347 $13,347 $385,000 $411,694 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $192,394 $192,394 J $3,340,000 $3,724,788 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. 6-18 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Sales Tax Revenue Bond Composition of Debt Service ❑PRINCIPAL ®INTEREST 2013 2014 2015 2016 2017 2018 2019 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2013 $41,613 $860,000 $901,613 2014 $29,315 $875,000 $904,315 2015 $16,803 $890,000 $906,803 2016 $4,076 $165,000 $169,076 2017 $1,716 $45,000 $46,716 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $95,167 $2,910,000 $3,005,167 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $906,803 $231,167 6-19 '\1 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 DATED: JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 INTEREST RATE: 1.43% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2013 1.43% $20,807 $20,807 $860,000 $901,613 2014 1.43% $14,658 $14,658 $875,000 $904,315 2015 1.43% $8,401 $8,401 $890,000 $906,803 2016 1.43% $2,038 $2,038 $165,000 $169,076 2017 1.43% $858 $858 $45,000 $46,716 2018 1.43% $536 $536 $35,000 $36,073 2019 1.43% $286 $286 $40, 000 $40, 572 TOTAL $47,583 $47,583 $2,910,000 $3,005,167 Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, 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 6-20 I'o kzwiiww'.1 iroirv,- a Personnel' Personnel Counts Personnel Counts by Fund Proposed Pay Plan Insurance: Insurance Financial Report �.., Proposed Insurance Premiums Schedule of Medical Benefits Prescription Drug Benefits Dental Benefits LDI Prescription Plan Summary Workers Compensation/Risk Management Report Personnel Counts FY 10/11 ACTUAL FY 11112 AUTHORIZED FY 11/12 BUDGETED FY 11112 ESTIMATED FY 12/13 AUTHORIZED FY 12/13 BUDGETED CITY MAIAGEROFFICE 3.00 3.50 3.50 3.50 3.50 3.50 'ITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 IFORMATION SERVICES '*__fACILITY 1.00 1.00 1.00 1.00 1.00 1.00 MAINTENANCE 5.00 4.00 4.00 4.00 4.00 4.00 LIBRARY 9.00 10.00 9.00 A) 9.00 10.00 9.00 A) Total City Administration 21.50 22.00 21.00 21.00 22.00 21.00 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 8.75 a) 7.75 A) ACCOUNTING 2.50 3.75 3.25 A) 2.50 1) 4.00 a) 3.50 A) PERSONNEL 3.50 3.50 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 1.00 1.00 Total Finance/HR Department 16.00 19.25 16.75 16.00 19.25 17.75 PD CODE 0.00 14.00 14.00 14.00 14.00 14.00 PD ADMINISTRATION 4.00 5.00 4.00 B) 4.00 5.00 4.00 B) PD PATROL 47.50 39.50 39.50 40.50 2) 42.50 aft) 42.50 PD INVESTIGATION 15.00 15.00 15.00 15.00 15.00 15.00 PD SERVICE 22.00 24.00 23.00 B) 22.00 2) 23.00 a) 22.00 B) PD DETENTION 17.00 18.00 18.00 17.00 1) 18.00 18.00 Total Police Department 105.50 115.50 113.50 112.50 117.50 115.50 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 B) FD PARAMEDIC 64.00 65.00 65.00 65.00 65.00 65.00 Total Fire Department 71.00 73.00 72.00 72.00 73.00 72.00 PLANNING 2.50 2.50 2.50 2.00 1) 2.50 2.50 INSPECTIONS SERVICES 8.00 5.00 4.00 A) 4.00 5.00 4.00 A) ENVIRONMENTAL HEALTH 2.00 0.00 0.00 0.00 0.00 0.00 Total Planning & Development 12.50 7.50 6.50 6.00 7.50 6.50 RECREATION 5.25 8.25 7.25 A) 7.25 8.25 7.25 A) PARKS 13.00 14.00 13.00 B) 13.00 13.50 a) 12.50 B) SENIOR CENTER 2.00 2.00 2.00 2.00 2.00 2.00 PROGRAMS & SPECIAL EVENTS 2.00 0.00 0.00 0.00 0.00 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 24.75 22.75 STREET MAINTENANCE 7.00 8.00 8.00 8.00 8.00 8.00 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 1.00 1.00 0.50 1) 1.00 1.00 Total Public Works 10.50 12.00 12.00 11.50 12.00 12.00 GF NON -DEPARTMENTAL 0.00 0.50 0.50 0.00 1) 0.50 0.50 4al Non -departmental 0.00 0.50 0.50 0.00 0.50 0.50 TOTAL GENERAL FUND 260.25 275.00 265.50 262.25 276.50 268.00 5 7.25 7.25 7. a 7.75 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 0.50 1) 1.00 1.00 TOTAL EDC FUND 17.25 18.26 18.25 17.75 18.75 18.75 WATERE 5.00 5.00 5.00 5M 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 4.00 3.00 B) 2.50 1) 4.00 3.00 B) WATER PRODUCTION 5.25 6.25 5.25 A) 5.25 6.25 5.25 A) WATER DISTRIBUTION 7.25 8.25 7.25 A) 7.25 8.25 7.25 A) SEWAGE & TREATMENT 7.00 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 23.00 26.50 23.50 23.00 26.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 11.50 11.00 A) 10.50 1) 11.50 11.00 A) Total Non -departmental 14.00 15.50 15.00 14.50 15.50 15.00 TOTAL W&S FUND 42.00 47.00 43.50 42.50 47.00 43.50 5 a 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 B) GOLF FOOD AND BEVERAGE 5.00 5.00 5.00 5.00 5.00 5.00 GOLF CONFERENCE CENTRE 1.00 2.50 1.50 B) 1.00 3) 2.50 1.50 B) TOTAL GOLF COURSE FUND 13.00 17.25 14.25 13.00 17.00 14.00 JUVENILE CASE FURD 1.00 1.00 1.60 .00 a CRIME CONTROL FUND 15.50 16.50 16.50 16.50 16.50 16.50 PUBLIC SAFETY SPECIAL FUND 0.00 0.00 0.00 0.00 3.00 b) 3.00 SERVICE CENTER FUND 5.00 6.00 5.00 A) 5.00 6.00 5.00 A) DRAINAGE UTILITY FUND 7.00 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 A) TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 A&B) 1.50 3.16 1.50 A&B) 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 31.50 35.50 32.50 32.50 38.75 35.75 '1012 Budgeted Changes FY2012 Budgeted Changes FY2013 Authorized Changes FY2013 Budgeted Changes n FY2012 Authorized) (from FY2012 Authorized) (from FY2012 Authorized) (from FY2013 Authorized) Reduction in force 1) Currently holding vacancy a) Shifted position based on funding and job function A) Reduction in force B) Vacant positions frozen -unfunded 2) Shifted positions between divisions b) Added new police officers B) Vacant positions frozen -unfunded 3) FT position filled with 2 PT positions 7-1 L PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY11 ACTUAL FY12 AUTHORIZED FY12 BUDGETED FY12 ESTIMATED FY131" AUTHORIZED POSITIONS RECOMMENDED FY13121 FUNDED GENERAL FUND 260.25 275.00 265.50 262.25 276.50 268.00 EDC FUND 17.25 18.25 18.25 17.75 18.75 18.75 WATER & WW FUND 42.00 47.00 43.50 42.50 47.00 43.50 GOLF COURSE FUND 13.00 17.25 14.25 13.00 17.00 14.00 JUVENILE CASE FUND 1.00 1.00 1.00 1.00 1.25 1.25 CRIME CONTROL DISTRICT 15.50 16.50 16.50 16.50 16.50 16.50 PUBLIC SAFETY SPECIAL FUND 0.00 0.00 0.00 0.00 3.00 3.00 SERVICE CENTER FUND 5.00 6.00 5.00 5.00 6.00 5.00 DRAINAGE UTILITY 7.00 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 0.50 0.50 0.50 0.50 TOTAL 364.00 393.00 374.00 368.00 398.00 380.00 PART-TIME EMPLOYEES GENERAL FUND 45.00 51.00 45.00 45.00 51.00 45.00 EDC FUND 17.00 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 HOTEL/MOTEL 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 PUBLIC SAFETY SPECIAL REVENUE 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 1 149.00 163.00 149.00 149.00 163.00 149.00 (1) The FY2013 recommended budget includes authorization for 5 additional police officer positions. Two of these positions will be used to increase the emphasis on warrant enforcement and will be funded in the General Fund. The other three positions will be authorized in a special revenue fund and funded by resources specifically restricted for public safety. These positions will only be hired if resources are available. (2) In addition, the FY2013 budget only includes funding for 380 of the 398 full-time authorized positions recommended and 149 of the 163 part-time postions recommended. 7-2 M PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-08-12 POLICE EFFECTIVE 10-04-12 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 $3,066 $3,2191 $3,3791 $3,5491 $3,725 $3,912 $36,7861 $38,6261 $40,5481 $42,586 $44,705 $46,939 17.6856 18.5701 19.4944 20.4739 21.4928 22.5669 520.00 1 21.00 1 N Dispatcher 1 $3,5051 $3,6801 $3,8641 $4,0571 $4,261 $4,473 H20$42,060 $44,163 $46,364 $48,681 $51,129 $53,676 .2211 21.23221 22.29051 23.40441 24.5813 25.8055 730.00 1 22.00 1 N I Fire Fighter 1 $4,2811 $4,4951 $4,7211 $4,9561 $5,2051 $5,464 $51,376 $53,939 $56,649 $59,475 $62,465 $65,571 17.5944 18.4722 19.4005 20.3682 21.3922 22.4558 550.00 123.00 1 N ]Communications S 565.00 24.00 N Police Officer 24.03 N Fire Inspector I 760.00 24.01 N Firefighter 11 770.00 1 24.02 1 N IFirefighter II/Paramedic 585.00 24.99 1 N I Police Corporal 25.00 1 N I Senior Police Officer 780.00 1 25.01 1 N IFire Fighter/Driver 790.00 1 25 605.00 610.00 N ]Fire $4,0381 $4,2401 $4,4511 $4,6741 $4,9081 $5,153 i48,4511 $50,8831 $53,4131 $56,0911 $58,9001 $61,841 23.29381 24.46271 25.67921 26.96681 28.31741 29.7314 $4,410 $4,6191 $4,8401 $5,070 $5,3141 $5,567 $52,920 $55,4341 $58,0791 $60,8391 $63,7641 $66,803 25.4423 26.65091 27.92251 29.24961 30.65561 32.1168 $4,410 $4,6191 $4,8401 $5,0701 $5,314 $5,567 $52,920 $55,4341 $58,0791 $60,8391 $63,763 $66,803 18.1233 18.98421 19.89001 20.83531 21.8368 22.8777 $4,567 $4,7761 $5,0271 $5,257 $5,5611 $5,814 $54,800 $57,313 $60,320 $63,0801 .6,7271 $69,767 18.7670 19.62T9-1 20.65751 21.60281 22.85191 23.8928 $4,708 $4,918 $5,138 $5,3681 $5,612 $5,865 $56,502 $59,0151 $61,661 $64,4211 $67,345 $70,385 27.1642 28.37271 29.64461 30.97151 32.3775 33.8387 $4,764 $4,973 $5,194 $5,424 $5,667 $5,921 $57,164 $59,6781 $62,3221 $65,083 $68,007 $71,047 19.5767 20.43751 21.34331 22.28861 23.29021 24.3311 $4,920 $5,130 $5,380 $5,6101 $5,9141 $6,168 $59,0441 $61,5571 $64,5631 $67,3241 $70,9711 $74,011 20.22041 21.08121 22.11071 23.05611 24.30521 25.3462 26.00 1 N I Police Sergeant 1 $5,7841 1 1$6,873 26.01 1 N IFire Inspector II 1 $69,411 $82,472 27.00 1 N I Public Education Officer 1 33.3705 39.6500 7-3 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-08-12 POLICE EFFECTIVE 10-04-12 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 1 $5,7841 1 1 1 1 $6,873 820.00 1 26.03 1 N IFire Lieutenant/Paramedic 830.00 1 27.01 1 N IFire $69,4101 1 1 82,472 23.77071 1 1 28.2439 $5,9411 $7,120 $71,2901 $85,436 24.41441 29.2590 1 24.67111 1 1 29.78661 840.00 1 27.02 N Fire Captain/Paramedic 1 $6,1601 $7,495 $73,9191 $89,941 25.31481 30.8016 650.00 1128.00 E Police Lieutenant 1 $6,5821 7,716 128.01 E Technical Services Manager 1 $78,9801 $92,594 37.9711 44.5165 670.00 1 127.03 E I Fire Training Officer/Paramedic 1 $6,8341 1 1 1 1 $7,942 29.00 1 N IBattalion Chief I 39.42651 1 I 1 1 45.81701 1 27.44091 1 1 1 1 31.62171 680.00 130.00 E Division Chief/F.M. 1 $7,0121 $8,261 680.00 130.01 E I Division Chief/E.M.S Coord. 1 $84,1471 $99,134 680.00 1 130.02 1 E JPolice Captain 1 40.45511 47.6605 7-4 (GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-04-12 Hourly. Month/v and Annual Pav Scales Job Title Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit 36.00 1 N lCashier $2,221 $2,299 $2,379 $2,463 $2,549 $2,845 36.04 N lGreenskeeper $26,653 $27,586 $28,552 $29,551 $30,585 1 $34,140 36.03 N I Library Aide 12.8142 13.2627 13.7269 14.2073 14.7046 16.4133 36.02 N IFacilities Attendant 1 $2,378 $2,461 $2,546 $2,637 $2,727 $3,038 37.03 N Library Clerk 1 $28,632 $29,535 $30,551 $31,639 $32,724 $36,452 37.04 N IOffice Clerk 1 13.7174 14.1993 14.6881 15.2112 15.7328 17.5249 37.01 N Parks Field Tech 1 $2,509 $2,596 $2,687 $2,782 $2,878 $3,170 37.02 N Facility Tech 1 $30,104 $31,155 $32,243 $33,382 $34,538 $38,038 37.05 N Public Works Field Tech 1 14.4731 14.9785 15.5014 16.0490 16.6050 18.2876 240 38.01 N Police Records Clerk $2,641 1 $2,734 $2,828 $2,927 $3,031 $3,368 38.03 N Utility Billing Clerk $31,690 $32,812 $33,934 $35,125 $36,366 $40,419 39.00 N Parks Field Tech II 15.2357 15.7752 16.3146 16.8869 17.4839 19.4322 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 N Facility Tech II 39.06 N Public Works Field Tech II 39.07 N Kitchen Coordinator 250 39.08 N Court Clerk $2,773 $2,871 $2,971 $3,075 $3,181 $3,501 39.09 N Purchasing Tech $33,277 $34,450 $35,658 $36,899 $38,178 $42,008 1 39.10 N Juvenile Case Clerk 15.9984 16.5625 17.1430 17.7399 18.3546 20.1962 40.00 N Analyst 1 40.01 N Animal Control Officer II 40.04 N Office Tech 40.05 N Mechanic 1 40.07 N Secretary 40.08 N Conference Centre Lead 40.10 N Claims Adjuster 40.11 N HR Benefits Tech. 260 1 N JOPEN 1 $2,813 $2,911 1 $3,014 1 $3,119 $3,228 $3,581 $33,752 $34,938 1 $36,173 1 $37,426 $38,730 $42,972 16.2267 16.7970 1 17.3911 1 17.9930 18.6204 20.6597 280 40.02 N Office Supervisor $3,170 $3,281 $3,396 $3,513 $3,637 $41094 41.01 N Administrative Secretary $38,038 $39,368 $40,746 $42,162 $43,645 $49,130 43.01 N Administrative Assistant 1 18.2876 18.9269 19.5895 20.2701 20.9833 1 23.6203 43.02 N Library Assistant 43.03 N Equipment Operator 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 43.08 N Public Works Field Tech III 43.12 N Urban Forester 7-5 L PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-04-12 Hourly, Monthly and Annual Pay Scales H.T.E. STEP 1 2 3 4 5 5 Job GRADE Code FLSA Job Title Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Top 281 1 41.02 1 N Circulation Supervisor 1 $3,335 $3,453 $3,574 $3,699 $3,828 1 $4,293 42.01 N Administrative Secretary II 1 $40,023 $41,439 $42,885 $44,386 $45,941 1 $51,511 19.2419 1 19.9224 1 20.6178 1 21.3393 1 22.0869 1 24.7650 290 42.00 N Technical Specialist $3,501 1 $3,623 1 $3,751 1 $3,882 1 $4,017 $4,478 42.04 N Fleet & Facilities Coord. $42,008 $43,472 $45,010 $46,579 $48,199 $53,738 42.05 N Graphics Artist 20.1962 20.8999 21.6392 22.3935 23.1726 25.8356 43.09 N Executive Secretary 45.00 N Inspector I 45.01 N Mechanic III 45.04 1 N 1-eadman 300 43.06 N Animal Control Supervisor $3,631 $3,758 $3,890 $4,027 $4,168 $4,689 46.04 N Police Records Supervisor $43,577 $45,095 $46,681 $48,322 $50,010 $56,273 46.08 N I Computer Support Specialist 20.9506 21.6803 22.4429 23.2316 24.0435 27.0541 46.09 N IChief Mechanic 310 1 47.00 1 N $3,709 $3, $44,511 $46 21.3997 22.1 $4,110 $4,254 $4,731 $49,322 $51,043 $56,774 23.7123 1 24.5397 1 27.2953 320 48.01 N Foreman $4,028 1 $4,169 $4,314 $4,465 $4,622 $5,151 48.02 N Inspector II $48,339 $50,028 $51,770 $53,582 $55,464 $61,812 48.04 N Signal Tech II 23.2397 24.0517 24.8895 25.7604 26.6653 29.7171 48.05 N En /PW Technical Specialist 49.00 N Baliff/Warrant Officer 330 340 T $52,479 $54,325 $56,204 $58,189 25.2305 26.1177 27.0213 27.9756 48.03 1 N IComputer Support Spec II $4,424 $4,579 $4,740 $4,905 $5,076 $5,680 50.02 N Inspector III $53,083 $54,946 $56,876 $58,861 $60,915 $68,160 1 50.03 N Engineering Technician 25.5207 26.4162 27.3444 28.2988 29.2858 32.7690 350 1 51.02 1 N ISenior Inspector 1 $4,622 $4,783 $4,951 $5,125 $5,303 $5,943 $55,464 $57,395 $59,414 $61,501 $63,640 $71,318 26.6653 1 27.5937 28.5643 29.5679 30.5962 34.2873 360 1 52.00 1 N I Inspection Services Supv. 1 $4,852 1 $5,022 $5,198 $5,380 $5,568 $6,210 $58,223 1 $60,260 $62,381 $64,554 $66,812 $74,524 97.9920 1 28.9709 1 29.9909 1 31.0356 1 32.1213 35.8290_ 7-6 PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-04-12 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 255 1140.06 1 E I Second Asst. Golf Pro $2,747 $3,077 $3,467 140.07 1 E jAsst. Food & Beverage Mgr. $32,966 $36,919 $41,609 $15.8491 $17.7495 $20.0044 285 143.04 E jAsst. Golf Superintendent $3,170 $3,598 $4,095 143.11 E I First Asst. Golf Pro $38,035 $43,178 $49,141 138.02 E ISoftball World Supervisor $18.2858 $20.7588 $23.6257 295 1143.16 1 E lConference Centre Manager $3,467 $3,925 $4,436 $41,609 $47,097 $53,237 $20.0044 $22.6428 $25.5946 305 146.11 E Seniors Coordinator $3,597 $4,129 1 $4,645 146.13 E Program Rec. Specialists $43,161 $49,546 1 $55,737 146.14 E Athletic Coordinator $20.7506 $23.8203 1 $26.7968 146.16 E Special Events Coordinator 146.17 E Volunteers Coordinator 146.15 E Recreation Specialist -Analyst 315 1149.07 1 E jProjects and Events Supervisor $3,794 $4,353 $4,839 $45,525 $52,237 $58,067 1 $21.8869 $25.1141 $27.9167 325 1 145.03 1 E jAccountant 1 $3,989 1 $4,547 1 $5,102 148.00 E ILibrarian $47,872 1 $54,567 1 $61,225 $23.0152 1 $26.2341 1 $29.4351 335 152.01 E Recreation Superintendent $4,186 $4,774 $5,364 148.01 E Athletic Supervisor $50,235 $57,292 $64,363 149.01 E Human Resources/Benefits Generalist $24.1516 $27.5443 $30.9439 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.08 E I Facilities Supervisor 150.06 1 E lAssistant to the City Secretary 345 1150.03 1 E ISenior Librarian $4,382 $5,004 1 $5,625 $52,582 $60,052 $67,505 $25.2797 $28.8711 1 $32.4541 _ 355 149.04 E I Deputy City Secretary 1 $4,579 1 $5,233 1 $5,887 150.00 E jAccountant II $54,946 1 $62,794 $70,643 151.00 E Web Designer $26.4162 1 $30.1894 $33.9628 7-7 PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-04-12 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 151.04 1 E lGraduate Engineer 365 1 1 E JOPEN $4,806 1 $5,382 1 $6,151 $57,671 U4,588j $73,818 $27.7265 1 $31.0520 1 $35.4894 375 145.07 E Internal Auditor $5,046 $5,755 $6,459 153.00 E GIS Manager $60,553 $69,056 1 $77,509 153.04 E Water Utilities Superintendent $29.1120 $33.2002 1 $37.2639 153.07 E Assistant Library Administrator 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $5,299 $6,041 1 $6,783 150.05 E Controller $63,589 $72,488 $81,390 151.01 E Purchasing Manager $30.5715 $34.8500 $39.1300 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 $5,843 1 $6,660 1 $7,478 $70,110 1, $79,924 1 $89,740 $33.7068 $38.4249 1 $43.1442 410 1156.01 1 E Senior Computer Developer $5,988 $6,827 $7,665 $71,861 $81,922 1 $91,983 $34.5485 $39.3854 1 $44.2224 415 154.00 E Human Resources/RiskAdmin $6,134 $6,994 $7,852 156.00 E Library Administrator $73,610 $83,928 1 $94,226 157.02 E Fleet & Facility Administrator $35.3895 $40.3498 1 $45,3007 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 Manager 7-8 v io Insurance Financial Report REPORT CITY EMPLOYE TOT. TRANSFE TOT. AMT OF I INSURANCE I REINSURI RX JOPERATINJ TOTAL I MONTHLY END FUND MONTH CONTRIB I CONTRIB I CONTRIBI MISC I REVENUES PD CLAIM SERVICES I FEE COST EXP. EXP. ASH FLO BALANCE 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 $48,236 $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 $42,631 $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 $42,647 $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 $49,3141 $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 $40,4881 $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-1 1 $298,109 $107,446 $405,554 $10,850 $416,405 $226,520 $26,650 $27,042 $43,099 $6,890 $330,202 $86,203 $3,359,395 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 Jul-11 $297,189 $106,576 $403,766 $3,496 $407,261 $233,524 $19,849 $46,082 $44,490 $4,366 $348,312 $58,949 $3,542,259 Au -11 $297,201 $106,713 $403,914 $6,454 $410,367 $356,253 $33,413 $29,307 $43,960 $8,213 $471,146 ($60,779) $3,481,480 Sep-11 $298,141 $104,759 $402,900 $7,474 $410,374 $427,408 $39,236 $29,402 $78,196 $439,665 $1,013,907 ($603,533) $2,877,946 YRTOT $3,576,616 $1,288,688 $4,865,303 $42,220 $4,907,523 $2,841,368 $341,975 $352,692 $539,292 $520,134 $4,595,461 $312,062 BEGINNING BALANCE FY'11212 $2,877,946 Oct-11 $311,608 $115,639 $427,247 $153 $427,399 $29,269 $24,662 $29,800 $24,598 ($3,371) $104,958 $322,442 $3,200,388 Nov-11 $309,902 $112,346 $422,248 $192 $422,440 $236,076 $43,731 $29,906 $55,028 $18,109 $382,851 $39,589 $3,239,977 Dec-11 $307,812 $111,611 $419,423 $8,640 $428,063 $184,535 $40,725 $29,679 $49,191 $4,462 $308,591 $119,471 $3,359,448 Jan-12 $307,307 $113,758 $421,066 $330 $421,3961 $215,855 ($32,611) $29,670 $49,231 $16,608 $278,753 $142,642 $3,502,090 Feb-121 $306,651 $111,585 $418,237 $7,032 $425,2691 $283,440 $20,217 $29,462 $50,025 $16,963 $400,106 $25,163 $3,527,253 Mar-12 $305,311 $111,385 $416,697 $4,722 $421,419 $197,816 $19,220 $29,620 $53,327 $6,338 $306,322 $115,098 $3,642,351 Apr-12 $307,520 $112,141 $419,661 $2,662 $422,323 $154,660 $19,407 $29,778 $54,717 $9,761 $268,323 $154,000 $3,796,351 Ma -12 $311,696 $113,584 $425,280 $6,265 $431,546 $352,530 $23,594 $30,361 $56,552 $6,166 $469,203 ($37,657) $3,758,693 Jun-12 $316,281 $115,063 $431,344 $246 $431,590 $286,754 $26,436 $30,56-9 $59,940 $14,883 $418,583 $13,008 $3,771,701 Jul-12 Au -12 Sep-12 YRTOT $2,784,090 $1,017,113 $3,801,202 $30,242 $3,831,445 $1,940,934 $185,381 $268,846 $452,610 $89,920 $2,937,691 $893,754 7/25/2012 City of Euless 2012-13 Proposed Insurance Premiums MEDICAURX 2010-11 2011-12 2012-13 Proposed Increase Employee Only $137.09 $156.77 $165.16 $8.39 Employee + Children $284.32 $301.73 $308.25 $6.52 Employee + Spouse $337.86 $358.57 $366.66 $8.09 Employee + Family $418.17 $443.83 $454.27 $10.44 DENTAL 2010-11 2011-12 2012-13 Proposed Increase Employee Only $5.16 $5.19 $6.88 $1.69 Employee + Children $12.26 $11.22 $13.07 $1.85 Employee + Spouse $14.84 $13.58 $15.82 $2.24 Employee + Family $18.71 $17.12 $19.94 $2.82 Total Premium 2010-11 2011-12 2012-13 Proposed Increase Employee Only $142.25 $161.96 $172.04 $10.08 Employee + Children $296.58 $312.95 $321.32 $8.37 ,Employee + Spouse $352.70 $372.15 $382.48 $10.33 Employee + Family $436.88 $460.95 $474.21 $13.26 7-10 SCHEDULE OF MEDICAL BENEFITS IN -NETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFITS Aetna Signature Administrators (PPO) (Non-PPO) (Usual and Reasonable MAXIMUM LIFETIME Unlimited BENEFIT AMOUNT DEDUCTIBLE, PER PLAN YEAR Per Covered Person $500 $1,500 Per Family Unit $1,500 (3 x individual) $4,500 (3 x individual) In -Network and Non -Network Deductibles do not cross apply MAXIMUM OUT-OF-POCKET AMOUNT, PER PLAN YEAR Per Covered Person $2,500 $6,000 Per Family Unit $7,500 (3 x individual) $18,000 (3 x individual) In -Network and Non -Network Out -of -Pocket amounts do not 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 Copays; charges paid by the Plan through the prescription plan, any penalty resulting from non-compliance with the Pre -Admission Certification and Continued Stay requirements of the Plan, Cost Containment/Pre-Certification penalties, 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 and ineligible charges or expenses. All domestic Inpatient and certain Outpatient Medical procedures (excluding Mental & Nervous/Substance Abuse) MUST be pre -certified through ActiveHealth (877-518-0762). Any approved international procedures through Companion Global Healthcare (CGH) MUST be pre -certified by CGH (800-906-7065). Mental Health Pre -certification / Behavioral Health Care Management (Inpatient or Outpatient): Mental & Nervous/Substance Abuse procedures MUST be pre -certified through Interface EAP (IEAP) before seeking treatment (800-324-4327). The Participating Provider Networks for Mental and Nervous/Substance Abuse is both IEAP's network and Aetna Signature Administrators' network. 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. Note: The maximums listed below are combined In -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 In -Network and Non -Network providers. 7-11 M, IN -NETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFITS Aetna Signature Administrators (PPO) (Non-PPO) (Usual and Reasonable COVERED CHARGES Hospital Facility Services $200 Co -pay per inpatient Hospital $200 Co -pay per inpatient Hospital Inpatient and Outpatient) Admission; Charges in excess of $200 are Admission; Charges in excess of paid at 80% after Deductible $200 are paid at 60% after Deductible Note: If readmitted into Hospital within 7 Note: If readmitted into Hospital days of original admit date for same within 7 days of original admit date diagnosis, an additional Copay will not for same diagnosis, an additional apply. Copay will not apply. ■ In Hospital Physician Charges 80% After Deductible 60% After Deductible ■ Semi -Private room; if Hospital has no Semi -Private rooms, private rooms will be covered at Room & Board limited to the Semi -Private Room & Board limited to the Semi - the private room rate. room rate (unless Hospital has no Semi- Private room rate (unless Hospital ■ *Routine newborn inpatient Private rooms) has no Semi -Private rooms) 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 excel $100 Co -pay per service; Charges Diagnostic and/or Invasive of $100 are paid at 80% after Deductible in excess of $100 are paid at 60% Therapeutic Services after Deductible *Routine Nursery Care benefit is limited to eligible Covered 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 expenses shall be considered covered under the mother's charges. If the mother is not covered under the Plan, any eligible charges will apply to the newborn child, subject to Deductible, Co -pay and coinsurance. Eligible Expenses include Room and Board, Routine Nursery Charges, examinations, circumcision, and required general care and treatment, even though there is no Illness or Injury. The term "Well Baby Care" means Medical Care customarily furnished a child who is neither injured nor sick. Otherwise, a separate Deductible, applicable Co -pay and coinsurance will be applied towards the newborn. Emergency Room — Per Visit $100 Co -pay per visit; Charges in excess $100 Co -pay per visit; Charges in of $100 are paid at 80% after Deductible excess of $100 are paid at 80% after Deductible NOTE: 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% After Deductible 80% After Deductible Emergency - Per visit n or Out -Patient Physician Services 80% After Deductible 60% After Deductible Physician Office Co -pay $25 Co -pay for charges up to $130 per 60% After Deductible Plan Year Maximum: 45 visits office visit; Charges in excess of $130 are paid at 80% (Deductible waived) Voluntary Second Surgical Opinion 100% (Deductible waived) Not Covered 7-12 N M LIM IN -NETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFITS Aetna Signature Administrators (PPO) (Non-PPO) (Usual and Reasonable -Ray and Lab Charges 80% After Deductible 60% After Deductible (if billed by provider other than Physician) Applies to all related Charges. Lab Card Providers 100% (Deductible waived) N/A Subject to Plan provisions, exclusions, and limitations. Allergy Injections Charges 80% (Co -pay and Deductible waived) 60% After Deductible Ambulance Service 80% After Deductible 80% After In -Network 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 100% (Deductible waived) 60% After deductible Including but not limited to well child care, adult care, mammograms, pap smears, prostate exams, immunizations, outine health care, etc. Durable Medical Equipment 80% After Deductible 60% After Deductible Purchase or Rental (up to purchase price) Home Health Care 80% After Deductible 60% After Deductible Plan Year Maximum: 40 visits Hospice Care Physician/Nursing Services 80% After Deductible 60% After Deductible Plan Year Maximum: 40 visits Facility Charges 80% After Deductible 60% After Deductible Limited to 6 months per treatment Bereavement Counseling 80% After Deductible 60% After Deductible Plan Year Maximum: 5 visits Pain Management Physician Services 80% After Deductible 60% After Deductible Inpatient/Outpatient Hospital Services 80% After Deductible and Co -pay 60% After Deductible and Co -pay Plan Year Maximum: 12 visits (Please reference Copays for Inpatient/Outpatient (Please reference Copays for Hospital services under "Hospital Facility Inpatient/Outpatient Hospital services Services") under "Hospital Facility Services") Pre -admission Testing 100% (Deductible waived) 60% After Deductible (Performed on an Outpatient basis for Inpatient procedures only) 7-13 ,L IN -NETWORK PROVIDERS Aetna NON -NETWORK PROVIDERS BENEFTTS Signature Administrators (PPO) (Non-PPO) (Usual and Reasonable Private Duty Nursing 80% After Deductible 60% After Deductible Plan Year Maximum: 40 visits Outpatient Physical Therapy and 80% After Deductible 60% After Deductible Occupational Therapy Combined Plan Year Maximum: 30 visits Outpatient 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 Case Management deems the additional visits to be Medically Necessary. Rehab Facilities (Inpatient Only) 80% After Deductible 60% After Deductible Plan Year Maximum: 25 days Skilled Nursing Facility Services 80% After Deductible 60% After Deductible Plan Year Maximum: 100 days Sleep Apnea 80% After Deductible 60% After Deductible Limited to 1 surgical treatment episode per lifetime and 1 sleep study center treatment per Plan Year. TMJ Coverage 80% After Deductible 60% After Deductible Limited to 1 surgical treatment per lifetime and no limit for non -surgical/ non -orthodontic TMJ medical services. Chiropractic/Spinal Manipulation $25 Co -pay for Charges up to $130 per 60% After Deductible office visit; Charges in excess of $130 are Plan Year Maximum: 24 visits paid at 80% (Deductible waived) Acupuncture Therapy 80% After Deductible 60% After Deductible Plan Year Maximum: 10 visits Hearing Aids 80% After Deductible 60% After Deductible $2,000 maximum every 5 years Transplants 80% After Deductible Not Covered (prior authorization must be obtained from the Pre -certification vendor) Note: Any Forced Provider benefits payable to a Non-PPO/Non-Network provider will be subject to Usual and Reasonable Charges. 7-14 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 (www.ldirx.com). 34-Day Supply Tier Covered Benefit Tier 1 $5 Copay Tier 2 $30 Copay OR 10%, if cost of drug greater than $500 Tier 3 Greater of $50 Copay OR 50% Tier 4 - Specialty Drugs 10% Copay per Script Initial Fill: Any participating Pharmacy or through LDIRx. Subsequent Refills: Only through LDIRx. Reimbursement, limited to a 12 week period per product per Tobacco Cessation Products Plan Year. Doses and quantity limits apply as indicated in Table 1 below. Furthermore, the Plan limits coverage to 2 products per Plan Year. Incremental reimbursement during Plan Year. Please contact HR for specific details. Maintenance Drugs through Mail Order or at Super Value Pharmacy = Greater of 2x the retail Co -pay or appropriate Ws (listed above) for a 100-day supply. All prescription Maintenance drugs MUST BE filled through either LDIRx Mail Order or Super Value Pharmacy. Prescription Drugs purchased at non -participating pharmacies are not covered. Please refer to your list for drugs requiring prior authorization or that may have quantity limits. A 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. Certain Generic Maintenance drugs may be purchased at Super Value Pharmacy, subject to a $0 Co -pay (100-day supply). The list is available at Super Value Pharmacy. If there is no alternative for a non -formulary drug, LDIRx, in conjunction with the Plan Administrator, has the right to override the system to revert to a 10% Copay. Product Selection Penalty A Product Selection Penalty 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. 7-15 Tobacco Cessation Table 1: Form Some Brand Names Availability Doses Quantity Limits Gum Nicorette Over the Counter 2mg and 4mg step down Max of 24 Pieces per Day Thrive program Patch Nicotrol Nicoderm Over the Counter 21 mg, 14mg, 7mg step One Patch Daily down program Habitrol Lozenges Commit Over the Counter 2mg and 4mg step down Max 20 Lozenges Per Day program Inhaler Nicotrol Prescription As prescribed As prescribed Nasal Spray Nicotrol Prescription As prescribed As prescribed Bupropion Zyban Prescription As prescribed As prescribed Generic Name) Wellbutrin Varenicline Chantix Prescription As prescribed As prescribed Generic Name Co -payments If a prescription is filled at a participating Pharmacy, the Covered Person will have to pay only the Co -pay amount. The Pharmacy will submit the claim to the Prescription Drug plan, which will reimburse the Pharmacy. LDIRx will pay 100% of the cost of the prescription to the participating Pharmacy, minus the per prescription Co -pay amount. 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 non -participating 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. Specialty Drugs Specialty Drugs are prescription oral, injectable, infused, or inhaled medications that require special handling, storage, administration, or monitoring. These drugs are generally used to treat complex and chronic medical conditions. Any covered Specialty Drug must be filled through the LDIRx Specialty Pharmacy Program or an In -Network Healthcare Provider. Specialty Drugs administered by a Healthcare Provider require prior authorization through Aetna. Non -Network benefits will be excluded unless the Non -Network provider accepts In -Network pricing, not to exceed charges approved through prior authorization. WebTPA Case Management will negotiate all Non -Network agreements with Healthcare Providers. Specialty Drugs filled through LDIRx Specialty Pharmacy Program may also require prior authorization through LDIRx. Specialty Drug copays apply to all specialty drugs regardless of whether they are filled through the LDIRx Specialty Pharmacy Program or a Healthcare Provider. Copays and/or excluded charges, charges over network pricing or prior authorization do not apply towards the Covered Person's deductible or out-of-pocket maximum. 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 may be done through retail or LDIRx. Future refills must be dispensed through LDIRx Specialty Pharmacy Division. Specialty Pharmacy medications are sent directly to the Covered Person's home, the provider's office or any other location as directed by the Covered Person. Such medications are sent through carriers that offer expedited and/or overnight delivery. 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 a 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. 7-16 $4/$10 Generic Reimbursement Program In addition to drugs purchased through LDIRx, the Plan 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. 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 with written prescription. 8. Injectable medications (unless excluded below) 9. Tobacco cessation agents limited to a 12 week period per product per Plan Year. Doses and quantity limits apply as indicated in the above Table 1. Furthermore, the Plan limits coverage to 2 products per Plan Year. Examples of tobacco cessation agents are Chantix, Wellbutrin, nicotine gum and deterrent patches. This includes prescription or over-the-counter (OTC). No written prescription is required for OTC. 10. ADHD Agents up to age 25 (requires prior authorization for age 25 and older) 11. Acne products up to age 25 (requires prior authorization for age 25 and older) 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 refer to the Preferred Drug List. Excluded Prescription Drugs This benefit will not cover a Charge for any of the following: 1. Administration. Any Charge for the administration of a covered Prescription Drug. 2. Appetite suppressants. A Charge for appetite suppressants. 3. Consumed on premises. Any drug or medicine that is consumed or administered at the place where it is dispensed. 4. Dietary supplements or vitamin supplements, except for prenatal vitamins requiring a prescription. 5. Drugs used primarily for cosmetic purposes, unless prior authorization is in effect. Charges for drugs used for cosmetic purposes, such as anabolic steroids, Retin A or medications for hair growth or removal. 6. Durable Medical Equipment and supplies even if a prescription is required, e.g., stockings, respiratory machine. 7. Experimental and/or Investigational. Experimental and/or Investigational drugs and medicines, even though a charge is made to the Covered Person. 8. Any drug not approved by the Food and Drug Administration. 9. Growth hormones. Charges for drugs to enhance physical growth or athletic performance or appearance. 10. Infertility. A charge for infertility medication. 7-17 11. Inpatient medication. A drug or medicine that is to be taken by the Covered Person, in whole or in part, while Hospital confined. This includes being confined in any institution that has a facility for the dispensing of drugs and medicines on its premises. 12. Liquid nutritional supplements, infant formulas, electrolyte replacements, and other vitamins. 13. Medical exclusions. A charge excluded under Medical Plan Limitations and Exclusions. 14. Medical Supplies and Devices. Devices of any type, even though such devices may require a prescription. These include (but are not limited to) therapeutic devices, contraceptive devices, artificial appliances, braces, support garments, stockings, or any similar supplies or devices. 15. No Charge. A charge for Prescription Drugs which may be properly received without charge under local, state or federal programs or is recoverable under any workers compensation or occupational disease law, or medication furnished by any other drug or medical service where no charge is made to the participant. 16. Non -insulin syringes. 17. Non -legend drugs. A charge for FDA -approved drugs that is prescribed for non -FDA -approved uses. 18. No prescription. A drug or medicine that can legally be bought without a written prescription, including over the counter medications, unless prescribed by a Physician or Pharmacist, or Medically Necessary. This does not apply to injectable insulin. 19. Plan B, emergency contraceptives or similar drugs. 20. Refills. Any refill that is requested more than one year after the prescription was written or any refill that is more than the number of refills ordered by the Physician. F` 7-18 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 7-19 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 MRAs 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. 7-20 M 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. (1) Class B Services: Basic Dental Procedures Dental x-rays not included in Class A. 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. Periodontics (gum treatments). Endodontics (root canals). Extractions. This service includes local anesthesia and routine post -operative care. Fillings, other than gold. General anesthetics, upon demonstration of Medical Necessity. Antibiotic drugs. Sealants on the occlusal surface of a permanent posterior tooth Class C Services: Major Dental Procedures 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. 7-21 (2) Installation of crowns. (3) Installing precision attachments for removable dentures. 11%"' (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. 7-22 r SummaryCity of Euless i Activity Based on all claims submitted between 10/01/2011 and 0. Month Average % Utilization Plan Cost Total RX % %Mail Total Member Total Plan Cost %Plan Avg Avg Avg Avg Avg Day Avg Plan Submitted Member Utilizing PMPM PMPM Count Generic Cost Cost Brand Brand Generic Generic Supply Cost / Count Members Share Member Plan Cost Member Plan Cost Day Cost / RX / RX Cost / RX / RX Group: ACTIVE - ACTIVE EMPLOYEES 10/2011 723 35.7% 0.82 11/2011 720 36.7% 0.78 12/2011 718 39.8% 0.88 1/2012 716 40.8% 0.93 2/2012 705 40.9% 0.88 3/2012 702 41.5% 0.98 4/2012 706 40.5% 0.87 5/2012 720 39.2% 0.93 6/2012 728 36.8% 0.82 Total 715 39.1% 0.88 -4 N Group: RETO - RETIREE OVER 65 W 10/2011 24 75.0% 2.83 11/2011 23 82.6% 4.09 12/2011 23 73.9% 2.57 1/2012 23 65.2% 2.61 2/2012 23 73.9% 2.91 3/2012 23 78.3% 3.70 4/2012 23 69.6% 2.91 5/2012 23 73.9% 3.30 6/2012 23 82.6% 3.48 Total 23 75.0% 3.15 Group: RETU - RETIREE UNDER 65 10/2011 48 58.3% 1.88 11/2011 48 62.5% 1.83 12/2011 47 68.1% 2.02 1/2012 48 58.3% 1.92 2/2012 55 56.4% 1.47 3/2012 56 71.4% 2.23 4/2012 58 65.5% 2.12 5/2012 58 62.1% 2.14 $54.87 592 76.9% 1.2% $7,902.06 $39,667.84 83.4% $41.77 $203.43 $4.79 $25.93 32 $2.13 $57.39 558 71.1% 3.2% $9,724.15 $41,320.14 80.9% $47.38 $195.06 $5.28 $24.98 33 $2.27 $49.51 634 77.6% 13.1% $8,872.83 $35,547.01 80.0% $45.83 $174.18 $4.81 $21.98 30 $1.88 $59.67 667 77.5% 14.4% $9,262.07 $42,720.45 82.2% $44.33 $194.12 $5.05 $26.31 31 $2.10 $58.05 617 77.1% 11.8% $8,729.71 $40,927.60 82.4% $44.84 $199.00 $5.06 $27.04 29 $2.30 $59.51 691 74.1% 13.9% $11,762.73 $41,778.32 78.0% $51.76 $162.72 $4.88 $24.71 32 $1.87 $44.59 614 78.3% 13.4% $8,167.18 $31,477.13 79.4% $42.92 $156.64 $5.11 $22.13 31 $1.65 $61.85 671 72.9% 11.6% $11,116.65 $44,529.79 80.0% $47.78 $175.14 $4.95 $25.88 30 $2.20 $46.13 596 74.7% 9.7% $8,271.17 $33,584.06 80.2% $39.80 $151.20 $5.08 $24.17 30 $1.90 $54.61 5,640 75.6% 10.5% $83,808.55 $351,552.34 80.7% $45.43 $178.67 $5.00 $24.79 31 $2.03 $123.99 68 66.2% 0.0% $1,728.69 $2,975.65 63.3% $66.55 $103.98 $4.40 $12.98 32 $1.39 $238.43 94 70.2% 0.0% $1,898.06 $5,483.99 74.3% $56.27 $167.89 $4.89 $11.87 38 $1.53 $92.56 59 81.4% 27.1% $467.71 $2,128.96 82.0% $21.51 $86.61 $4.81 $24.51 46 $0.78 $132.72 60 76.7% 5.0% $900.79 $3,052.50 77.2% $49.39 $147.48 $4.55 $21.47 31 $1.63 $173.61 67 71.6% 25.4% $1,119.26 $3,993.03 78.1% $46.16 $154.44 $5.04 $22.06 43 $1.39 $189.80 85 72.9% 11.8% $1,356.81 $4,365.40 76.3% $46.71 $125.20 $4.56 $23.96 33 $1.56 $146.31 67 76.1% 19.4% $871.83 $3,365.06 79.4% $39.26 $145.14 $4.78 $20.45 41 $1.21 $199.97 76 75.0% 18.4% $1,506.75 $4,599.24 75.3% $65.19 $154.52 $4.70 $29.18 39 $1.56 $201.92 80 77.5% 20.0% $1,219.49 $4,644.22 79.2% $50.21 $193.97 $5.09 $18.59 39 $1.47 $166.38 656 73.9% 13.6% $11,069.39 $34,608.05 75.8% $51.21 $144.29 $4.77 $20.48 38 $1.39 $153.87 90 72.2% 1.1% $1,639.24 $7,385.79 81.8% $53.75 $248.45 $4.55 $18.07 33 $2.46 $152.16 88 71.6% 1.1% $1,638.37 $7,303.85 81.7% $54.15 $258.31 $4.52 $13.43 35 $2.36 $143.60 95 78.9% 20.0% $1,523.14 $6,749.09 81.6% $57.36 $192.33 $5.01 $38.70 41 $1.75 $148.57 92 77.2% 14.1% $1,624.43 $7,131.33 81.4% $60.79 $257.24 $4.90 $24.36 36 $2.13 $110.46 81 77.8% 9.9% $1,347.08 $6,075.57 81.9% $57.55 $256.20 $4.94 $23.24 33 $2.28 $219.47 125 76.8% 15.2% $2,128.00 $12,290.10 85.2% $57.46 $340.03 $4.81 $25.30 36 $2.76 $225.15 123 75.6% 18.7% $2,430.64 $13,058.50 84.3% $65.33 $358.57 $5.06 $24.75 39 $2.72 $286.60 124 76.6% 13.7% $2,557.08 $16,622.61 86.7% $71.98 $494.06 $4.94 $24.16 34 $3.91 Confidential & Proprietary LDIWEB003 / Page 1 of 2 / Created on 07/03/2012 LDI integrated pharmacy services v N 6/2012 58 62.1% 1.90 $206.64 110 79.1% 13.6% $1,795.97 $11,985.12 87.0% $58.94 $417.41 $5.06 $27.41 36 $3.01 Total 53 62.8% 1.95 $186.14 928 76.3% 12.5% $16,683.95 $88,601.96 84.2% $60.12 $323.07 $4.88 $24.75 36 $2.65 Grand Total 41.7% 1.01 $66.66 7,224 75.5% 11.0% $111,561.89 $474,762.35 81.0% $47.82 $193.32 $4.96 $24.40 32 This report excludes Medical/HCFA billed specialty claims. Confidential & Proprietary LDIWEB003 / Page 2 of 2 / Created on 07/03/2012 LDI integrated pharmacy services v N Workman's Compensation/Risk Management Report BEGINNING BALANCE FISCAL YEAR 2010-11 $1,043,667 Oct-10 $47,231 $104 $47,335 $442,072 $2,807 $9,356 $8,382 $0 $462,618 -$415,283 $628,274 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 $779,213 Jan-11 $47,512 $103 $47,615 $1,031 $4,061 $9,038 ($1,399) $595 $13,327 $34,288 $813,501 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) $854,352 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 $939,333 Jul-11 $47,833 $58 $47,891 $1,031 $4,084 $217 $24,769 $1,524 $31,624 $16,267 $955,600 Aug-11 $47,833 $74 $47,908 $1,037 $5,867 ($328) $6,895 $13,652 $27,123 $20,784 $976,385 Sep-11 $47,713 $82 $47,794 $2,063 $6,657 ($14,511) $8,391 $13,360 $15,960 $31,834 $1,008,219 TOTALS $570,864 $1,091 $571,955 $406,685 $53,844 ($10,302) $105,685 $51,382 $607,293 ($35,338) BEGINNING BALANCE FISCAL YEAR 2011-12 $1,008,219 Oct-11 $66,543 $53 $66,596 $342,929 $2,721 ($4,125) $13,213 $0 $354,737 -$288,142 $720,077 Nov-11 $66,543 $65 $66,608 $1,032 $4,644 ($1,277) ($16,570) $5,389 ($6,782) $73,390 $793,467 Dec-11 $66,422 $57 $66,479 $1,031 $4,214 $805 ($1,034) $757 $5,773 $60,706 $854,173 Jan-12 $66,342 $71 $66,414 $1,477 $6,186 $610 $5,370 $739 $14,383 $52,031 $906,204 Feb-12 $66,141 $68 $66,209 $16,603 $4,262 $606 $5,712 $1,035 $28,218 $37,991 $944,195 Mar-12 $66,382 $107 $66,489 $1,024 $10,769 $1,253 $7,435 $3,138 $23,619 $42,870 $987,065 Apr-12 $66,664 $84 $66,748 $1,036 $4,262 $702 $5,787 $3,440 $15,227 $51,521 $1,038,586 May-12 $66,784 $98 $66,882 $1,037 $8,249 $684 $10,133 $5,978 $26,081 $40,801 $1,079,386 Jun-12 $66,864 $126 $66,990 $1,045 $4,259 ($675) $17,240 $7,619 $29,488 $37,502 $1,116,889 Jul-12 Aug-12 Sep-12 TOTALS $598,686 $728 $599,414 $367,213 $49,567 ($1,418) $47,287 $28,095 $490,744 $108,670 7/25/2012 Comparison and Historical Monthly Service Charges & Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Find 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 Fiends Sales Tax Rates Sanitation & Recycling Drainage Utility Charge, Residential Comparison Water Rate Impact Comparative Rates, Water & Wastewater— Other Cities Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FYI $8.45 Base $7.25+90% of metered water $1.12 per home Prop Tiered Rates/tgals usage @ $2.83 per tgals. $7.99 $2.50 $.96 per apt. unit 0-2 tgals - $2.48 $.56 for Seniors 3-8 tgals - $3.41 9-15 tgals - $3.98 16-35 tgals - $4.51 Over 35 tgals - $5.11 FYI $7.95 Base $6.75+90% of metered water $1.12 per home Tiered Rates/tgals usage @ $2.70 per tgals. $7.99 $2.50 $.96 per apt. unit 0-2 tgals - $2.48 $.56 for Seniors 3-8 tgals - $3.41 9-15 tgals - $3.98 16-35 tgals - $4.36 Over 35 tgals - $4.96 FYI $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 General Fund Key Fiscal Points Proposed % Budget % Actual FY13 Change FY12 Change FY11 Operating Expenses $32,341,143 5.2% $30,729,884 7.3% $28,646,859 Capital Expenses $ 1,914,610 52.0% $1,259,278 27.6% $ 987,125 Tax Rate .470000 per $100 0.0% .470000 per $100 0.0% .4700 per $100 Debt = .114870 Debt = .124616 Debt = .126095 M&O = .355130 M&O = .345388 M&O = .343905 Taxable Valuation" $2,761,884,486 3.9% $2,657,437,669 5.9% $$2,508,803,688 Debt Rating: Moody's G.O. = Aa2 G.O. = Aa2 G.O. = Al W&S = Aa2 W&S = Aa2 W&S = Al Drainage = Al Drainage = Al Drainage = Al Sales Tax = Al Sales Tax = Al Sales Tax = A2 S&P G.O. = AA G.O. = AA G.O. = AA W&S=AA W&S=AA W&S=AA Drainage = AA+ Drainage = AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 8-1 1 55,000 54,000 53,000 52,000 51,000 50,000 49,000 48,000 47,000 46,000 45,000 POPULATION ti��� R� �h �� O� O� O� OHO ���^� ti ti ti *2010 Population Estimates based on census data. Population for non -census years calculated by North Central texas Council of Governments. KC i w EMPLOYEES PER CAPITA CITY POPULATION AS OF 1/1/12 FULL TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 46,990 369 1 to 127 citizens HURST 37,360 403 1 to 93 citizens N.R. HILLS 63,780 612 1 to 104 citizens GRAPEVINE 46,420 630 1 to 74 citizens COLLEYVILLE 23,090 183 1 to 126 citizens AVERAGE 43,528 439 1 to 99 citizens EULESS 51,500 368 1 to 140 citizens * Population estimates from North Central Texas Council of Governments. EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $28,736,446 $612 H U RST $24, 580, 780 $658 N.R. HILLS $36,697,903 $575 GRAPEVINE $43,370,884 $934 COLLEYVILLE $16,847,281 $730 AVERAGE $30, 046, 659 $702 EULESS $29,361,019 $570 * Data from FY11 Comprehensive Annual Financial Reports. 8-4 `.. EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $57,583,686 $1,225 HURST $56,618,852 $1,515 N.R. HILLS $93,840,499 $1,471 GRAPEVINE $121,129,776 $2,609 COLLEYVILLE $34,646,740 $1,501 AVERAGE $72, 763, 911 $1, 664 EULESS $71,960,748 $1,397 * Data from FY11 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 M NET BONDED DEBT GENERAL OBLIGATION CITY (AUDIT FY 11) AMOUNT RATIO OF DEBT TO ASSESSED VALUE DEBT PER CAPITA BEDFORD $44,990,245 1.56% $958 HURST $23,942,000 0.94% $641 N.R. HILLS $41,423,265 0.65% $1,150 GRAPEVINE $115,943,000 1.72% $2,467 COLLEYVILLE $10,321,093 0.33% $451 AVERAGE $47,323,921 1.04% $1,133 EULESS $28,205,000 1.12% $550 *Data from the FY 2011 Comprehensive Annual Financial Report I TAX RATE & EXEMPTIONS COMPARISONS OF PROPOSED RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $143,064 (A) TAX WITH SEN. CITIZEN EXEMPTION ON $124,465 (B) AVERAGE HOME VALUE 9/1/2011 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD (C) 0.5043 0% $50,000 $722 $376 $158,112 $797 $545 HURST 0.5780 20% $35,000 $662 $374 $132,412 $612 $410 N.R. HILLS 0.5700 15% $36,000 $693 $399 $150,027 $727 $522 GRAPEVINE 0.3480 20% $60,000 $398 $138 $222,361 $619 $410 COLLEYVILLE (C) 0.3559 0% $65,000 $509 $212 $411,048 $1,463 $1,232 AVERAGE 0.4712 11 % $49,200 $597 $300 $214,792 $901 $669 IEULESS 1 0.4700 1 20% 1 $35,000 1 $538 $304 $142,608 $536 $372 NOTES: (A) Euless' average home value as of July 2012. (B) Average home value of senior citizen property in the City of Euless as of July 2012. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE IMPACT FY11-12* FY12-13* Budgeted Proposed Tax Rate @ 47.0000 @ 47.0000 Average Home Value = $142,501 $143,064 Less: Homestead Exemption, 20% $28,500 $28,613 Adjusted Value $114,001 $114,451 Annual Tax Burden: (at above tax rates) $535.80 $537.92 or monthly $44.65 $44.83 Over 65 Average Home Value = $122,959 $124,645 Less: Homestead Exemption, 20% $24, 592 $24, 929 Adjusted Value $98,367 $99,716 Less: Over 65 Exemption-$35,000-$35,000 Net Value $63,367 $64,716 Annual Tax Burden: (at above tax rates) $297.83 $304.17 or monthly $24.82 $25.35 *Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. 00 Co GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $8,776,760 $9,645,400 $14,770,189 $8,224,437 $10,372,265 $8,625,924 Sales Tax $6,795,221 $9,422,156 $8,358,773 $23,146,384 $2,642,996 $8,306,228 Mixed Beverage Tax included in other revenue $108,775 $128,007 $1,222,767 $80,731 $66,383 Franchise Fee $3,405,709 $3,127,482 $5,129,833 $6,401,305 $2,031,268 $4,174,627 Fines & Fees $1,451,436 $2,224,380 $2,665,135 $1,712,462 $949,613 $3,168,152 Licenses & Permits $521,463 $640,068 $1,375,742 $1,044,133 $923,590 $744,978 Charges for Service $2,505,240 $1,927,918 $4,818,988 $5,284,463 $992,912 $1,398,181 Intergovernmental $545,572 $1,038,499 $496,313 $112,036 $0 $377,660 Interest $20,434 $112,252 $105,518 $47,292 $62,332 $47,407 Other Revenue $414,904 $21,408 $236,577 $952,544 $55,453 $230,430 Operating Transfers In $2,431,528 $0 $1,559,002 $3,770,300 $858,879 $2,610,116 TOTAL $26,868,267 $28,268,338 $39,644,077 $51,918,123 $18,970,039 $29,750,086 * Data from FY2011 Comprehensive Annual Financial Reports. rmo 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 9 N REVENUES Property Tax Occupancy Tax Sales Tax Mixed Beverage Tax Franchise Fee Fines & Fees Licenses & Permits Charges for Service Intergovernmental Interest/Other Revenue Car Rental* TOTAL BEDFORD $13, 968, 871 $663,291 $9,060,295 included in other rev $3,405,709 $2,109, 088 $521,463 $23,918,809 $2, 329, 053 $736,652 $0 $56,713,231 ALL FUNDS REVENUES HURST $12,524,464 included in sales tax $18, 572,224 $108, 775 $3,127,482 $2,224,380 $640, 068 $24, 702, 083 $1, 099, 896 $649,331 $0 703 N.R. HILLS $19,695,189 $238,410 $16,714,258 $128, 007 $5,129,833 $4,372,236 $1, 375, 742 $40,602,427 $2,268,668 $1,329,684 $0 $91,854,454 GRAPEVINE $29,930,236 $12,104, 905 $45,571,831 $1,222,767 $6,401,305 $1,712,462 $1,044,133 $37, 780, 891 $902,069 $2,532,056 $0 $139,202,665 COLLEYVILLE $12,414,948 $0 $5,056,597 $80,731 $2,031,268 $998,221 $923, 590 $16,221,072 $141,277 $807,196 $0 $38,674,900 * Data from the FY 2011 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 $4,152,637 EULESS $11,786,579 $272, 809 $13,252,805 $66, 383 $4,174,627 $3,168,152 $744,978 $29, 502, 882 $377,660 $1,438,406 $12,457,910 $77,243,191 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 InteresUOther 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: 100\ 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 __1%. Service less capital projects, Water & Sewer, Drainage Utility and other Enterprise Funds 8-13 SALES TAX PER CAPITA GENERAL FUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $6,795,221 145 96 HURST (10) $9,422,156 252 N.R. HILLS (10) $8,358,773 131 GRAPEVINE (10) $23,146,384 499 COLLEYVILLE (10) $2,642,996 114 AVERAGE $10,073,106 232 EULESS (1.25¢) $8,306,228 161 129 * 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) $9,060,295 193 HURST (20) $18,130,410 485 N.R. HILLS (20) $16,645,412 261 GRAPEVINE (20) $45,571,831 982 COLLEYVILLE (20) $5,056,597 219 AVERAGE $18,89Z909 434 EULESS (20) $13,252,805 257 * Data from FY11 Comprehensive Annual Financial Report. 8-15 CITY Bedford Colleyville EULESS Grapevine Haltom City Hurst Sales Tax Rates July 1, 2012 RATE INCLUDES 8.25% 8.25% 8.25% 8.25% 8.25% 8.25% N. Richland Hills 8.25% Southlake 8.25% 1 /2 property tax relief 1 /2 0 (streets) 1 /2 economic development 1 /2 crime prevention 1 /2 economic development 1 /4 crime prevention 1 /4 property tax relief 1 /2 4B economic development 1 /2 crime prevention 1 /4 street maintenance 1 /4 crime prevention 1 /4 economic development 1 /4 parks and recreation 1 /2 economic development 1 /2 crime prevention 1 /2 parks 8E recreation 1 /2 crime prevention 1 /2 parks development 1 /2 crime prevention 8-16 ) 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 8,200 $9.60 EITHER ONCE IESI $3.16 GRAPEVINE 14,000 $11.09 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 12,600 $11.06 EITHER YES IESI INCLUDED HURST 12,100 $7.26 EITHER YES ALLIED $4.70 N . R. HILLS 20,000 $10.42 EITHER YES DUNCAN DISP INCLUDED RICHLAND HILLS 2,900 $10.48 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,470 $12.85 EITHER YES DUNCAN DISP INCLUDED AVERAGE 11,621 $9.99 $3.27 EULESS 12,074 $7.99 EITHER NO CWD $1.12 * Rates as of June 30, 2012 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 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* $9.75 4.03/100cf < 3,001cf $15.14 $42.09 $63.65 $79.82 $106.77 4.09/100cf > 3,000cf 5.39/tgals < 22tgals 5.47/tgals > 21tgals COLLEYVILLE* $12.52 3.74/tgals $16.26 $34.96 $49.92 $61.14 $79.84 HURST* $14.18 5.70/tgals $19.88 $48.38 $71.18 $88.28 $116.78 AVERAGE $12.91 4.09/tgals $18.16 $38.62 $54.99 $67.27 $87.73 EULESS (Proposed) $8.45 2.48 / 0-2 tgals $16.82 $33.87 $49.79 $61.73 $84.28 3.41 / 3-8 tgals 3.98 / 9-15 tgls 4.51 / 16-35 tgals 5.11/ > 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 3.26/tgals $17.58 $33.88 $46.92 $56.70 $56.70 N. R. HILLS $8.12 2.21/100cf $16.96 $31.70 $43.50 $52.34 $63.25 (capped at 2500cf or 18.7tgals) 2.95/tgals COLLEYVILLE $8.96 2.35/tgals $16.01 $27.76 $37.16 $37.16 $37.16 HURST $10.27 3.29/tgals $20.14 $36.59 $49.75 $49.75 $49.75 AVERAGE $9.21 2.71/tgals $17.35 $30.91 $41.77 $45.49 $47.68 EULESS* $7.25 2.83/tgals $14.89 1 $27.63 1 $37.81 1 $41.21 1 $41.21 *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 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 Increase Estimated Volume Revenue Increase Estimated Volume Revenue 050 2,349,158 $ 117,458 100 2,349,158 $ 234,916 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.39 Monthly $ 0.79 Annually $ 4.72 Annually $ 9.43 Impact of 150 increase on all tiers: Impact of 200 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume Revenue Increase Estimated Volume Revenue 150 2,349,158 $ 352,374 200 2,349,158 $ 469,832 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 1.18 Monthly $ 1.57 Annually $ 14.15 1 Annually $ 18.86 � Impact of Wastewater Rate Increase M Impact of 5¢ increase on rate: Impact of 100 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume Revenue Increase Estimated Volume Revenue 050 1,694,776 $ 84,739 100 1,694,776 $ 169,478 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.29 Monthly $ 0.58 Annually $ 3.47 Annually $ 6.95 Impact of 15¢ increase on rate: Impact of 200 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume Revenue Increase Estimated Volume Revenue 150 1,694,776 $ 254,216 200 1,694,776 $ 338,955 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.87 Monthly $ 1.16 Annually $ 10.42 Annually $ 13.89 8-20 w N CITY BEDFORD GRAPEVINE N . R. HILLS HURST AVERAGE EULESS (Proposed) WATER (8 tgals) $41.49 $26.19 $42.09 $34.96 $48.38 $38.62 $33.87 Utility Bill Comparison WASTEWATER DRAINAGE (8 tgals) $24.64 $3.50 $33.88 $4.00 $31.70 $3.42 $27.76 $7.00 $36.59 $4.00 $30.91 $4.38 $27.63 $2.50 SANITATION RECYCLING $7.15 $1.96 $11.09 INCLUDED $10.42 INCLUDED $9.60 $3.16 $7.26 $4.70 $9.10 $3.27 $7.99 $1.12 TOTAL BILL $78.74 $75.16 $87.63 $82.48 $100.93 $86.30 $73.11 Mayor Mary Lib Sateh Jun. 16,000 Jul. 29,000 Aug. 29,000 Sep. 31,000 Oct. 22,000 Nov. 18,000 Dec. 12,000 Jan. 7,000 Feb. Mar. Apr. May TOTAL 3,000 2,000 3,000 13,000 BEDFORD water $65 $102 $102 $108 $82 $70 $53 $39 $27 $24 $27 $56 $755 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $282 combined $88 $126 $126 $131 $105 $94 $77 $62 $51 $48 $51 $79 $1,037 GRAPEVINE water $48 $84 $84 $89 $65 $54 $37 $23 $12 $10 $12 $40 $558 wastewater $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 R�9 ez� Q,Qn N.R. HILLS water $85 $155 $155 $166 $118 $96 $64 $37 $15 $10 $15 $69 $985 wastewater $30 $30 $30 $30 $30 $30 $30 0.0 tin ein — 00 N COLLEYVILLE water $65 $114 $114 $121 $87 $72 $50 $31 $16 $13 $16 $54 $752 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $314 combined $91 $140 $140 $147 $114 $99 $76 $57 $42 $39 $42 $80 $1,067 HURST water $94 $168 $168 $179 $128 $105 $71 $43 $20 $14 $20 $77 $1,088 wastewater $34 $34 $34 $34 $34 $34 $34 $34 $34 R3a VIA c4A c.., $54 $111 $1,501 AVERAGE water $71 $125 $125 $133 $96 $80 $55 $35 $18 $14 $18 $59 $828 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $349 combined $100 $154 $154 $162 $125 $109 $84 $64 $47 $43 $47 $88 $1,177 EULESS water $54 $107 $107 $115 $79 $66 $41 $22 $8 $5 $8 $45 $657 wastewater $32 $32 $32 $32 $32 $32 $29 $17 $7 $5 $7 $32 $289 combined $86 $139 $139 $147 $111 $98 R7n czG c,c — .11 ___ N W Councilmember Tim Stinneford Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 20,000 26,000 27,000 28,000 19,000 9,000 7,000 6,000 5,000 4,000 5,000 10,000 BEDFORD water $76 $94 $96 $99 $73 $44 $39 $36 $33 $30 $33 $47 $700 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $254 combined $97 $115 $118 $120 $94 $66 $60 $57 $54 $51 $54 $68 $955 GRAPEVINE water $59 $76 $78 $81 $56 $29 $23 $21 $18 $15 $18 $32 $506 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $328 combined $86 $103 $106 $108 $84 $56 $51 $48 $45 $43 $45 $59 $834 N.R. HILLS water $107 $139 $145 $150 $101 $47 $37 $31 $26 $21 $26 $53 $882 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $310 combined $133 $165 $170 $176 $127 $73 $63 $57 $52 $46 $52 $79 $1,192 COLLEYVILLE water $80 $102 $106 $110 $76 $39 $31 $27 $24 $20 $24 $42 $681 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $277 combined $103 $125 $129 $133 $99 $62 $54 $51 $47 $43 $47 $66 $958 HURST water $117 $151 $157 $162 $111 $54 $43 $37 $31 $26 $31 $60 $980 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $360 combined $147 $181 $187 $192 $141 $84 $73 $67 $61 $56 $61 $90 $1,340 AVERAGE water $88 $112 $116 $120 $84 $43 $35 $30 $26 $22 $26 $47 $750 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $306 combined $113 $138 $142 $146 $109 $68 $60 $56 $52 $48 $52 $72 $1,056 EULESS water $70 $95 $99 $103 $66 $29 $22 $19 $15 $12 $15 $33 $578 wastewater $32 $32 $32 $32 $32 $22 $17 $15 $12 $10 $12 $24 $272 combined $102 $127 $131 $135 $98 $51 $39 $34 $27 $22 $27 $57 $850 Councilmember Leon Hogg Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 9,000 10,000 12,000 9,000 8,000 5,000 6,000 3,000 4,000 4,000 4,000 8,000 BEDFORD water $44 $47 $53 $44 $41 $33 $36 $27 $30 $30 $30 $41 $457 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $220 combined $63 $66 $71 $63 $60 $51 $54 $45 $48 $48 $48 $60 $677 GRAPEVINE water $29 $32 $37 $29 $26 $18 $21 $12 $15 $15 $15 $26 $276 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $263 combined $51 $54 $59 $51 $48 $40 $43 $34 $37 $37 $37 $48 $539 N.R. HILLS water $47 $53 $64 $47 $42 $26 $31 $15 $21 $21 $21 $42 $430 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $251 combined $68 $74 $85 $68 $63 $47 $52 $36 $41 $41 $41 $63 $680 N COLLEYVILLE water $39 $42 $50 $39 $35 $24 $27 $16 $20 $20 $20 $35 $367 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 combined $58 $62 $69 $58 $54 $43 $47 $35 $39 $39 $39 $54 $597 HURST water $54 $60 $71 $54 $48 $31 $37 $20 $26 $26 $26 $48 $501 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 R2F x)r V30A AVERAGE water $43 $47 $55 $43 $39 $26 $30 $18 $22 $22 $22 $39 $406 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $252 combined $64 $68 $76 $64 $60 $47 $51 $39 $43 $43 $43 $60 $658 EULESS water $27 $31 $39 $27 $24 $15 $19 $8 $12 $12 $12 $25 $251 wastewater $ $T20 combined $49 $55 $68 $49 $43 $27 $34 $15 20 A20 Q^9 c199 Councilmember Linda Martin Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 24,000 10,000 14,000 14,000 7,000 5,000 9,000 6,000 2,000 5,000 3,000 2,000 BEDFORD water $88 $47 $59 $59 $39 $33 $44 $36 $24 $33 $27 $24 $512 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 92AR GRAPEVINE water $70 $32 $43 $43 $23 $18 $29 $21 $10 $18 $12 $10 $328 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $315 combined $96 $58 $69 $69 $50 $44 ass tA7 tl�G —A ..,. N.R. HILLS water $128 $53 $74 $74 $37 $26 $47 $31 $10 $26 $15 $10 $532 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $298 combined $153 $78 $99 $99 $62 $51 $72 $56 $35 $51 $40 $35 $830 N 01 COLLEYVILLE water $95 $42 $57 $57 $31 $24 $39 $27 $13 $24 $16 $13 $438 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $267 combined $117 $65 $80 $80 $53 $46 $61 $50 $35 $46 R3a VAX; t7na HURST water $140 $60 $83 $83 $43 $31 $54 $37 $14 $31 $20 $14 $609 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $347 combined $168 $89 $111 $111 $72 $60 $83 $66 $43 $60 $49 $43 $956 A VERAGE water $104 $47 $63 $63 $35 $26 $43 $30 $14 $26 $18 $14 $484 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $295 combined $129 $71 $88 $88 $59 $51 $67 $55 $39 $51 $43 $39 $779 EULESS water $87 $31 $46 $46 $21 $15 $29 $19 $5 $15 $8 $5 $327 wastewater $32 $24 $32 $32 $17 $12 $22 $15 $5 $12 $7 $5 $215 combined $119 $55 $78 $78 $38 $27 $51 $34 $10 $27 $15 $10 $542 ( 00 N Councllmember Donna Mickan Jun. Jul. Aug. Sep. Oct. Nov. Dec. 10,000 25,000 44,000 41,000 58,000 23,000 14,000 Jan. Feb. Mar. Apr. 3,000 5,000 3,000 5,000 May TOTAL 5,000 BEDFORD water $47 $91 $146 $137 $186 $85 $59 $27 $33 $27 $33 $33 $902 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $282 combined $71 $114 $169 $160 $209 $108 $82 $51 $56 $51 $56 $56 $1,184 GRAPEVINE water $32 $73 $125 $117 $163 $67 $43 $12 $18 $12 $18 $18 $698 wastewater $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $380 combined $63 $104 $157 $148 $195 $99 $74 $44 $50 $44 $50 $50 $1,078 N.R. HILLS water $53 $134 $236 $220 $312 $123 $74 $15 $26 $15 $26 $26 $1,260 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $357 combined $83 $163 $266 $250 $341 $153 $104 $45 $56 $45 $56 $56 $1,617 COLLEYVILLE water $42 $99 $170 $158 $222 $91 $57 $16 $24 $16 $24 $24 $943 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $314 combined $69 $125 $196 $185 $248 $117 $84 $42 $50 $42 $50 $50 $1,257 HURST water $60 $145 $254 $236 $333 $134 $83 $20 $31 $20 $31 $31 $1,379 wastewater $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $413 combined $94 $180 $288 $271 $368 $168 $117 $54 $66 $54 $66 $66 $1,791 AVERAGE water $47 $108 $186 $174 $243 $100 $63 $18 $26 $18 $26 $26 $1,036 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $349 combined $76 $137 $215 $203 $272 $129 $92 $47 $55 $47 $55 $55 $1,386 EULESS water $31 $91 $174 $160 $239 $88 $49 $8 $15 $8 $15 $15 $893 wastewater $24 $32 $32 $32 $32 $32 $32 $7 $12 $7 $12 $12 $266 combined $55 $123 $206 $192 $271 $120 $81 $15 $27 $15 $27 $27 $1,159 Councilmember Glenn Porterfield Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 6,000 7,000 9,000 11,000 7,000 5,000 5,000 1,000 3,000 3,000 3,000 4,000 BEDFORD water $36 $39 $44 $50 $39 $33 $33 $21 $27 $27 $27 $30 $405 wastewater $16 $16 $16 $16 $16 $16 $16 $16 $16 $16 $16 $16 $192 GRAPEVINE water wastewater combined $21 $18 $38 $23 $18 $41 $29 $18 $47 $34 $18 $52 $23 $18 $41 $18 $18 $36 $18 $18 $36 $7 $18 $25 $12 $18 $30 $12 $18 $30 $12 $18 $30 $15 $18 $33 $227 $211 $438 N.R. HILLS water wastewater $31 $17 $37 $17 $47 $17 $58 $17 $37 $17 $26 $17 $26 $17 $4 $17 $15 $17 $15 $17 $15 $17 $21 $17 $333 $204 oo - W woc ��o aaso N v COLLEYVILLE water $27 $31 $39 $46 $31 $24 $24 $9 $16 $16 $16 $20 $300 wastewater $16 $16 $16 $16 $16 $16 $16 $16 1.t1R 'kia a,a tin cane HURST water $37 $43 $54 $65 $43 $31 $31 $8 $20 $20 $20 $26 $398 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $242 combined $57 $63 $74 $86 $63 $51 $51 $29 $40 $40 $40 $46 $640 AVERAGE water $30 $35 $43 $51 $35 $26 $26 $10 $18 $18 $18 $22 $333 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 tins $4U $541 EULESS water $17 $21 $27 $35 $21 $15 $15 $2 $8 $8 $8 $12 $189 wastewater $14 $17 $22 $26 $17 $12 $12 $2 $7 $7 $7 $10 $153 combined $31 $38 $49 $61 $38 $27 $27 $4 $15 $15 $15 $22 $342 T fV 00 Councilmember Perry Bynum Jun. Jul. Aug. Sep. Oct. Nov. Dec. 11,000 23,000 24,000 23,000 21,000 13,000 4,000 Jan. Feb. Mar. Apr. May TOTAL 3,000 3,000 2,000 5,000 6,000 BEDFORD water $50 $85 $88 $85 $79 $56 $30 $27 $27 $24 $33 $36 $619 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $199 combined $67 $101 $104 $101 $96 $73 $47 $44 $44 $41 $49 $52 $819 GRAPEVINE water $34 $67 $70 $67 $62 $40 $15 $12 $12 $10 $18 $21 $429 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $224 combined $53 $86 $89 $86 $80 $59 $34 $31 $31 $28 $37 $39 $653 N.R. HILLS water $58 $123 $128 $123 $112 $69 $21 $15 $15 $10 $26 $31 $731 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $215 combined $76 $141 $146 $141 $130 $87 $38 $33 $33 $28 $44 $49 $947 COLLEYVILLE water $46 $91 $95 $91 $84 $54 $20 $16 $16 $13 $24 $27 $577 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $202 combined $63 $108 $112 $108 $100 $70 $37 $33 $33 $29 $41 $44 $778 HURST water $65 $134 $140 $134 $122 $77 $26 $20 $20 $14 $31 $37 $820 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $255 combined $87 $155 $161 $155 $144 $98 $47 $41 $41 $35 $53 $58 $1,075 AVERAGE water $51 $100 $104 $100 $92 $59 $22 $18 $18 $14 $26 $30 $635 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $219 combined $69 $118 $122 $118 $110 $77 $41 $36 $36 $32 $45 $49 $854 EULESS water $35 $83 $87 $83 $75 $43 $11 $7 $7 $5 $14 $17 $467 wastewater $26 $32 $32 $32 $32 $32 $10 $7 $7 $5 $12 $15 $242 combined $61 $115 $119 $115 $107 $75 $21 $14 $14 $10 $26 $32 $709 C r � Council Average Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 14,000 19,000 23,000 23,000 21,000 11,000 8,000 4,000 4,000 3,000 4,000 7,000 BEDFORD water $59 $73 $85 $85 $79 $50 $41 $30 $30 $27 $30 $39 $628 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $241 GRAPEVINE water $43 $56 $67 $67 $62 $34 $26 $15 $15 $12 $15 $23 $438 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $302 combined $68 $82 $92 $92 $87 $60 $51 $40 $40 $38 $40 $49 $740 N.R. HILLS water $74 $101 $123 $123 $112 $58 $42 $21 $21 $15 $21 $37 $748 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $286 combined $98 $125 $147 $147 $136 $82 $66 $44 $44 $39 $44 $61 $1,034 90 N tO COLLEYVILLE water $57 $76 $91 $91 $84 $46 $35 $20 $20 $16 $20 $31 $588 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $258 HURST water $83 $111 $134 $134 $122 $65 $48 $26 $26 $20 $26 $43 $837 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $334 AVERAGE water $63 $84 $100 $100 $92 $51 $39 $22 $22 $18 $22 $35 $648 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $284 combined $87 $107 $124 $124 $115 $75 $62 $46 $46 $42 $46 RFR 4Q149 EULESS water $46 $66 $83 $79 $70 $37 $25 $12 $12 $8 wastewater $32 $32 $32 $32 $32 $27 $19 $10 $10 $7 combined $78 $98 $115 $111 $102 $64 $44 $22 $22 $11, $12 $22 $472 $10 $17 $260 Pater 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 Reclaimed Water Supply— Table & Graph Wastewater Flow— Table & Graph Water Revenue — Table Reclaimed 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 18, 2012 Water supply and water billing for FY2012 are currently tracking under the 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. FY2012 data is shown through June 2012 when available. In some instances, projections through the end of the fiscal year are also included. 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 RECLAIMED WATER SUPPLY DATA AND GRAPH The reclaimed water supply, which is the volume purchased from the City of Fort Worth, is reflected for the current year. To provide a point of comparison, the previous year's governmental customer consumption is also presented. Estimates for the remainder of the fiscal year have been included for comparative purposes. The graph immediately following reflects the prior year government consumption and the current year reclaimed water consumption. 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, RECLAIMED WATER AND WASTEWATER REVENUES Of the last three tables, two reflect water and wastewater revenues for the five year averages, the prior fiscal year and the current fiscal year. The remaining table reflects current year reclaimed water revenues compared to the governmental consumer revenues of the prior fiscal year. Estimates for the remainder of the fiscal year are included for comparative purposes. 9-2 1P w 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 3.54 436 3.98 2.09 1.64 6.52 36.32 FY2010 8.05 1.76 1.85 2.76 2.83 3.S7 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 7.9S 2.84 0.09 0.96 0.66 22.26 FY2012 3.12 0.86 4.35 6.18 1.88 5.74 4.24 1.66 2.82 - - - 30.85 Inc/(Dec)from PY 1.96 (0.64) 2.30 4.58 0.96 5.67 1.78 (6.29) (0.02) (0.09) (0.96) (0.66) 8.59 5-Year Average 3.87 2.32 1.97 2.21 1.44 3.82 2.94 4.79 4.17 2.33 1.24 4.42 35.51 "Normal" 4.11 2.57 2.57 1.90 2.37 3.06 3.20 SAS 3.23 2.12 2.03 2.42 34.73 Inc/(Dec) from Norma (0.99) (1J1) L78 4.28 (0.49) 2.68 1.04 (3.49) (0.41)1 2.69 CITY OF EULESS MONTHLY RAINFALL IN INCHES a - 6 w e_ ° ■ "Normal" a c 4 ■ FY2011 n ■ FY2012 .c 3 2 r 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 81 71 83 61 67 70 76 83 94 96 96 85 FY2010 72 70 75 54 49 67 77 87 96 94 101 89 FY2011 81 69 60 54 61 73 82 84 98 102 104 93 FY2012 80 68 56 62 62 74 80 88 94 - - Inc/(Dec)from PY (1) 1 (1) 1 (4)1 8 1 2 1 (2)l 4 1 (4) "Normal" 78 1 65 1 78 1 54 60 68 1 76 1 83 1 911 95 95 1 88 Inc/(Dec) from Normal 1 21 3 (22)1 8 1 2 6 1 41 5 1 3 Ito 1P 100 90 i 80 a a 70 F 60 50 40 Oct CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES 82 73 69 60 61 54 Nov Dec Jan Feb Mar AP]. May 98 un 104 102 93 Jul Aug Sep ■ "Normal" oFV2011 ■ FV2012 60 1P Cn 55 a� 50 } 45 a 40 w 35 0 30 c 25 20 15 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption F (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 2011 22.26 1 2,657,372 2657 2012 30.85 1 1,492,474 1492 COMPARISON OF RAINFALL TO WATER CONSUMPTION 2006 2007 2008 2009 2010 2011 2012 Fiscal Year tRainfall Water Consumption 3,500 3,000 } m 2,500 a rn c 2,000 2 C9 1,500 0 0 c 1,000 500 0 Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. October 39,369 50,288 51,512 47,983 34,601 44,751 November 37,309 55,024 41,131 55,073 26,421 42,992 December 17,223 53,048 49,922 44,544 1,140 33,175 1st Qtr. Total 93,901 158,360 142,565 147,600 62,162 120,918 1stQtr. Monthly Avg. (MGD) 1.02 1.72 1.55 1.60 0.68 1.31 January 18,770 56,995 43,775 25,601 2,444 29,517 February 16,222 48,794 57,617 16,678 11,314 30,125 March 20,658 73,476 46,729 20,077 6,474 33,483 2nd Qtr. Total 55,650 179,265 148,121 62,356 20,232 93,125 2nd Qtr. Monthly Av . (MGD) 0.61 1.99 1.65 0.69 0.22 1.03 6 Month Total 149,551 337,625 290,686 209,956 82,394 214,047 Mor-th Avn 1.86 n n,r4 April 20,402 71,738 25,871 39,375 23,786 36,234 May 27,242 78,983 38,347 42,069 37,871 44,902 June 29,839 50,653 61,937 40,338 49,281 46,410 3rd Qtr. Total 77,483 201,374 126,155 121,782 110,938 127,546 3rd Qtr. Monthly Avg. (MGD) 0.85 2.21 1.39 1.34 1.21 1.40 9 Month Total 227,034 53V ? 416,841 331,738 137,644 341,589 - - 0.83 _ July 29,127 80,490 50,732 36,219 1 49,142 August 46,314 66,786 62,467 64,747 60,079 September 46,073 44,016 49,114 45,210 46,103 4th Qtr. Total 121,514 191,292 162,313 146,176 - 155,324 4th Qtr. Monthly Avg. (MGD) 1.32 2.08 1.76 1.59 - 1.69 Year End Total 348,548 730,291 579,154 477,914 - 496,913 'onthly Avg. (N' i 95 2.00 1.59 1.31 - 1.36 Deviation From Historical Mo. Avg. (MGD) (0.41) 0.64 0.23 (0.05)1From Historical Yearly Avg. (148,365) 233,378 82,241 (18,999) - 1P 70,000 WATER PRODUCTION 60,000 N O M 50,000 O N 40,000 c� 7 30,000 20,000 10,000 0 x ■ 5-Year Avg. U FY11 ■FY12 FY12: Wells inoperable Jan to May Water Purchases (in thousands of gallons, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. October 199,124 202,962 90,014 1 201,867 1 -22-0,3-54-T 182,864 November 185,849 142,350 107,285 134,929 195,195 153,122 December 140,381 123,652 107,858 130,264 163,729 133,177 1st Qtr. Total 525,354 468,964 305,157 467,060 579,278 469,163 1 st Qtr. Monthly Avg. (MGD) 5.71 5.10 3.32 5.08 6.30 5.10 January 131,038 120,305 123,620 131,248 149,511 131,144 February 130,373 113,368 92,828 130,917 129,821 119,461 March 130,578 114,924 117,785 175,479 160,485 139,850 2nd Qtr. Total 391,989 348,597 334,233 437,644 439,817 390,456 2nd Qtr. Monthly Avg. (MGD) 4.36 3.87 3.71 4.86 4.78 4.34 6 Month Total 917,343 817,561 639,390 904,704 1,019,095 859,619 n nn_-l' n. -. - nA A A.n l 14 A n� ^ CT. A ",I April 135,871 113,996 151,113 172,048 148,557 144,317 May 183,593 120,134 197,373 183,480 201,099 177,136 June 244,623 210,853 281,453 287,051 214,376 247,671 3rd Qtr. Total 564,087 444,983 629,939 642,579 564,032 569,124 3rd Qtr. Monthly Avg. (MGD) 6.20 4.89 6.92 7.06 6.13 6.25 9 Month Total 1,481,430 1,262,544 1,269,329 1,547,283 1,164,334 1,428,743 c2 July 330,602 263,100 239,242 400,304 308,312 August 264,721 246,358 326,727 346,277 296,021 September 215,221 183,533 193,462 272,506 216,181 4th Qtr, Total 810,544 692,991 759,431 1,019,087 - 820,513 4th Qtr. Monthly Avg. (MGD) 8.81 7.53 8.25 11.08 - 8.92 Year End Total 2,291,974 1,955,535 2,028,760 2,566,370 - 2,249,256 inualN` 6.28 5.36 5.56 7.03 - 6.16 Deviation From Historical Mo. Avg. (MGD) 0.12 (0.80) (0.60) 0.87 - FromHistoricalYearlyAvg. 42,718 (293,721) (220,496) 317,114 - M WATER PURCHASES 4 00,304 400,000 350,000 N C O 214 376 M300,000 O 250,000 m 220,354 N 195,195 201,099 O 200,000 L 163,729 60,485 148,557 149,511 150,000 129,82 100,000 i 50,000 t_. u 5-Year Avg. L FY11 LI FY12 Available Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. October 238,493 253,250 141,526 236,468 254,955 224,938 November 223,158 197,374 148,416 161,350 221,616 195,383 December 157,604 176,700 157,780 131,404 164,869 157,671 1st Qtr. Total 619,255 627,324 447,722 529,222 641,440 572.993 1st Qtr. Monthly Avg. (MGD) 6.73 6.82 4.87 5.75 6.97 6.23 January 149,808 177,300 167,395 133,692 151,955 156,030 February 146,595 162,162 150,445 142,231 141,135 148,514 March 151,236 188,400 164,514 181,953 166,959 170,612 2nd Qtr. Total 447,639 527,862 482,354 457,876 460,049 475,156 2nd Qtr. Monthly Avg. (MGD) 4.97 5.87 5.36 5.09 5.00 5.28 6 Month Total 1,066,894 1,155,186 930,076 987,098 1,101,489 1,048,149 6 Month Avg. 5.86 6.35 5.11 5.42 6.05 5.76 April 156,273 185,734 176,984 195,834 172,343 177,434 May 210,835 199,117 235,720 221,351 1 238,970 1 221,199 June 274,462 261,506 343,390 336,332 263,657 295,869 3rd Qtr. Total 641,570 646,357 756,094 753,517 674,970 694,502 3rd Qtr. Monthly Avg. (MGD) 7.05 7.10 8.31 8.28 7.34 7.63 9 Month Total 1,708,464 1,801,543 1.686,170 1 740.615 1.301.978 1.742.650 9 Month Avg. 6.26 6.60 3.18 July 359,729 343,590 289,974 436,523 357,454 August 311,035 313,144 389,194 411,024 356,099 September 261,294 227,549 242,576 317,716 262,284 4th Qtr. Total 932,058 884,283 921,744 1,165,263 - 975,837 4th Qtr. Monthly Avg. (MGD) 10.13 9.61 10.02 12.67 - 10.61 Year End Total 2,640,522 2,685,826 2,607,914 2,905,878 2,718,487 Annual Monthly Avg. (MGD) 7.23 7.36 7.14 7.96 Deviation From Historical Mo. Avg. MGD 0.21 0.09 0.30 0.51 From Historical Yearly Avg. (77,965) (32,661) (110,573)1 187,391 1- 9-10 1p WATER SUPPLY 450,000 400,000 350,000 N = O 300,000 cti 0 250,000 O 200,000 C 150,000 O t ~ 100,000 50,000 1 5-Year Avg. s_J FYI M FY12 Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. October 228,198 281,670 221,437 246,020 257,021 246,869 November 221,444 198,371 151,380 207,548 179,193 191,587 December 154,765 163,409 138,826 165,483 161,756 156,848 1st Qtr. Total 604,407 643,450 511,643 619,051 597,970 595,304 1st Qtr. Monthly Avg. (MGD) 6.57 6.99 5.56 6.73 6.50 6.47 January 180,557 172,397 140,069 143,979 130,561 153,513 February 146,726 140,785 123,196 133,306 126,188 134,040 March 122,044 145,773 122,893 149,247 131,903 134,372 2nd Qtr. Total 449,327 458,955 386,158 426,532 388,652 421,925 2nd Qtr. Month) Avg. (MGD) 4.99 5.10 4.29 4.74 4.22 4.69 6 Month Total 1,053,734 1,102,405 897,801 1,045,583 986,622 1,017,229 6 Month Avc 5.79 6.06 4.93 5.74 5.42 5.59 April 141,982 193,191 143,016 178,750 139,545 1591297 May 194,551 160,856 172,418 180,124 163,973 174,384 June 203,202 175,987 227,811 214,816 202,334 204,830 3rd Qtr. Total 539,735 530,034 543,245 573,690 505,852 538,511 3rd Qtr. Monthly Avg. (MGD) 5.93 5.82 5.97 6.30 5.50 5.92 9 Month Total 1,593,469 1,632,439 1,441,046 1,619,273 1,026,407 1,555,740 Q norm+h Avro. F RG F OR F 9R 5 A? 37F 5.70 July 354,630 305,642 287,921 301,650 3121461 August 325,573 282,720 278,966 365,795 313,264 September 246,659 262,409 305,292 370,654 296,254 4th Qtr. Total 926,862 850,771 872,179 1,038,099 - 921,978 4th Qtr. Month) Avg. (MGD) 10.07 9.25 9.48 11.28 - 10.02 Year End Total 2,520,331 2,483,210 2,313,225 2,657,372 1,492,474 2,477,71�' +a_ _ -- -._ - n" G 7 ?R Deviation From Historical Mo. Avg. (MGD) 0.12 0.02 (0.45)1 0.49 1 (2.70) From Historical Yearly Avg. 42,613 5,492 1 (164,493)1 179,654 1 (985,244) 9-12 1p w WATER BILLING 400,000 370,654 350,000 300,000 N C O 250,000 0 p 200,000 N M 150,000 N O O m 100,000 50, 000 j I OG�o�ec �� 5e ■ 5-Year Avg. ■ FY11 ■ FY12 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 1St Quarter of FY 619,255 627,324 447,722 529,222 641,440 2nd Quarter of FY 447,639 527,862 482,354 457,876 460,049 3`d Quarter of FY 641,570 646,357 756,094 753,517 674,970 4th Quarter of FY 932,058 884,283 921,744 1,165,263 - Total 2,640,522 2,685,826 2,607,914 2,905,878 1,776,459 Total (MG) 2,641 2,686 2,608 2,906 1,776 Water Billing 2008 2009 2010 2011 2012 1 St Quarter of FY 604,407 643,450 511,643 619,051 597,970 2nd Quarter of FY 449,327 458,955 386,158 426,532 388,652 3rd Quarter of FY 539,735 530,034 543,245 573,690 505,852 4th Quarter of FY 926,862 1 850,771 1 872,179 1,038,099 - Total 2,520,331 2,483,210 1 2,313,225 2,657,372 1,492,474 Total (MG) 2,520 2,483 1 2,313 2,657 1,492 EFFICIENCY RATING 1 95% 92% 1 89% 1 91% 84% 9-14 R WATER EFFICIENCY RATING COMPARISON 4,000 96% 95% 94% 92% 3,000 92% Ask 90% N o"• - 91 % S (� 88% 0 2,000 89% 0 86% .2 w 84% 84% 1,000 82% 80% 0q 78% 2008 2009 2010 2011 2012 Fiscal Year L—JEfficiency % Water Supply Water Billing Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) MONTH FYI Govt FY12 Reclaimed Oct 14,793 45,646 Nov 10,804 8,793 Dec 5,630 4,416 1 st Qtr. Total 31,227 58,855 1st Qtr. Monthly Avg. (MGD) 0.34 0.64 Jan 4,649 896 Feb 874 1,375 Mar 1,351 2,200 2nd Qtr. Total 6,874 4,471 2nd Qtr. Monthly Avg. (MGD) 0.07 0.05 6 Month Total 38,101 63,326 Apr 6,978 3,375 May 2,268 7,886 Jun 8,902 16,974 3rd Qtr. Total 18,148 28,235 3rd Qtr. Monthly Avg. (MGD) 0.20 0.31 9 Month Total 26,373 34,906 9 Month Avg. 0.10 13 Jul 17,055 18,722 Aug23,388 25,532 Sept 21,115 18,766 4th Qtr. Total 61,558 63,020 4th Qtr. Monthly Avg. MGD 0.67 0.69 Year End Total 88,608 108,229 Annual Monthly Avg. (MGD) 0.24 0.30 1P RECLAIMED WATER CONSUMPTION 50,000 FY12 estimated to end of FY 45,000 40,000 C 35,000 O 30,000 4- 0 25,000 N 20,000 O 0 15,000 H 10,000 5,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Auq Sept FY11 Govt 14,793 10,804 5,630 4,649 874 1,351 6,978 2,268 8,902 17,055 23,388 1 21,115 FY12 Reclaimed 1 45,646 8,793 4,416 896 1,375 1 2,200 3,375 7,886 16,974 18,722 25,532 1 18,766 r FY11 Govt ■FY12 Reclaimed Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. October 114,005 110,945 107,679 92,104 96,813 104,309 November 109,778 100,199 68,526 97,695 94,605 94,161 December 107,754 101,470 44,572 83,393 116,386 90,715 1st Qtr. Total 331,537 312,614 220,776 273,192 307,804 289,185 1 st Qtr. Monthly Avg. (MGD) 3.60 3.40 2.40 2.97 3.35 3.14 January 121,306 112,331 74,050 84,057 121,436 102,636 February 113,016 85,902 60,446 71,870 97,550 85,757 March 136,340 116,765 52,694 66,883 129,658 100,468 2nd Qtr. Total 370,662 314,998 187,190 222,809 348,644 288,861 2nd Qtr. Monthly Avg. (MGD) 4.12 3.50 2.08 2.48 3.79 3.21 6 Month Total 702,199 627,612 407,966 496,002 656,448 578,045 6 Month Avg. 3.86 2.24 2.77 April 125,920 116,712 110,532 70,911 100,452 104,905 May 137,179 123,514 108,432 79,053 111,842 112,004 June 130,182 87,556 95,547 77,931 97,804 3rd Qtr. Total 393,281 327,782 314,511 227,895 212,294 314,713 3rd Qtr. Monthly Avg. (MGD) 4.32 3.60 3.46 2.50 - 3.46 9 Month Total 1,095,480 955,394 722,477 723,897 892.759 9 Month Avg. 01 3.50 2.65 July 127,938 104,966 89,026 84,336 101,566 August 119,705 100,039 88,291 93,167 100,301 September 111,474 94,596 96,267 81,855 96,048 4th Qtr. Total 359,117 299,601 273,584 259,358 - 297,915 4th Qtr. Monthly Avg. (MGD) 3.90 3.26 2.97 2.82 - 3.24 Year End Total 1,454,597 1,254,995 996,061 983,255 - 1,190,674 Annual Monthly Avg. (MGD) 3.99 3.44 2.73 2.69 - 3.26 Deviation From Historical Mo. Avg. (MGD) 0.72 0.18 (0.53) (0.57) - From Historical Yearly Avg. 263,923 64,321 1 (194,613) (207,419) - N 125,000 115,000 105,000 N 95,000 c O 85,000 4- 0 = 75,000 c� N O s 65,000 H 55,000 35,000 WASTEWATER FLOWS x�� '"I 5-Year Avg. O FY11 TZI FY12 co fV O Water Revenue (in dollars, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. ANNUAL AVG. % October $ 776,498 $ 975,611 $ 836,739 $ 1,006,457 $ 1,138,677 $ 946,796 9.80% November $ 830,678 $ 767,174 $ 682,833 $ 907,715 $ 876,038 $ 812,888 8.42% December $ 630,297 $ 665,541 $ 637,248 $ 752,713 $ 794,377 $ 696,035 7.21% 1st. Qtr. Total $ 2,237,473 $ 2,408,326 $ 2,156,820 $ 2,666,885 $ 2,809,092 $ 21345,511 24.29% 1 st Qtr. Monthly Avg. $ 745,824 $ 802,775 $ 718,940 $ 888,962 $ 936,364 $ 781,837 8.10% January $705,1041 $706,6761 $634,9921 $670,9621 $ 662,555 1 $ 676,058 7.00% February $ 608,533 $ 607,249 $ 579,077 $ 637,272 $ 640,166 $ 614,459 6.36% March $ 535,507 $ 624,946 $ 581,285 $ 697,244 $ 664,038 $ 620,604 6.43% 2nd Qtr. Total $ 1,849,144 $ 1,938,871 $ 1,795,354 $ 2,005,478 $ 1,966,759 $ 1,865,985 19.32% 2nd Qtr. Monthly Avg. $ 616,381 $ 646,290 $ 598,451 $ 668,493 $ 655,586 $ 621,995 6.44% 6 Month Total $ 4,086,617 $ 4,347,197 $ 3,952,174 $ 4,672,363 $ 4,175,851 $ 4,211,495 43.61` iol 7�?,+ c2 4' r p EqF $ 7783 7?7 P, 71)F P7r, !� 701 q1r, 7 07< April $ 594,859 $ 763,502 $ 651,257 $ 799,866 $ 687,167 $ 699,330 7.24% May $ 741,449 $ 658,725 $ 754,316 $ 818,667 $ 797,302 $ 754,092 7.81% June $ 759,257 $ 711,836 $ 948,828 $ 938,688 $ 943,930 $ 860,508 8.91% 3rd Qtr. Total $ 2,095,565 $ 2,134,063 $ 2,354,401 $ 2,557,221 $ 2,428,399 $ 2,202,081 22.80% 3rd Qtr. Monthly Avg. $ 698,522 $ 711,354 $ 784,800 $ 852,407 $ 809,466 $ 734,027 7.60% 9 Month Total $ 6,182,182 $ 6,481,260 $ 6,306,575 $ 7,229,584 $ ',204,250 $ 6,413,577 66.42% 9 Month Avg. $ 686,909 $ 720,14' 700,731 $ 803,287 800,472 $ 62(1 7.38% Jul $ 1,174,030 $ 1,083,228 $ 1,167,067 $ 1,270,099 $ 1,253,617 $ 1,189,608 12.32% August $ 1,071,680 $ 990,205 $ 1,110,917 $ 1,524,233 $ 1,149,516 $ 1,169,310 12.11% September $ 870,512 $ 947,942 $ 1,213,981 $ 1,458,858 $ 1,228,917 $ 1,144,042 11.85% 4th Qtr. Total $ 3,116,222 $ 3,021,375 $ 3,491,965 $ 4,253,190 $ 3,632,050 $ 3,243,174 33.58% 4th Qtr. Monthly Avg. $ 1,038,741 $ 1,007,125 $ 1,163,988 $ 1,417,730 $ 1,210,683 $ 1,081,058 11.19% Year End Total 1.298,404 $ 9,502,635 $ 9,798,540 $ 11,482,774 $ 10,836,300 $ 9,656,751 100.00% Annual Monthly Avg. ',886 $ $ Deviation From Historical Monthly Avg. $ (29,862) $ (12,843)1 $ 11,816 1 $ 152,169 $ 98,296 $ (76,705) From Historical Yearly Avg. 1 $ (358,347) $ (154,116)1 $ 141,789 1 $ 1,826,023 $ 1,179,549 $ (920,465) Reclaimed Water Revenues (in thousands of gallons, unless otherwise noted) MONTH FY11 Govt Rev FY12 I Reclaimed Oct $ 7,397 $ 68,747 Nov $ 16,206 $ 13,364 Dec $ 8,445 $ 6,798 1st Qtr. Total $ 32,048 $ 88,909 1 st Qtr. Monthly Avg. $ 10,683 $ 29,636 Jan $ 6,974 $ 1,518 Feb $ 1,311 $ 2,063 Mar $ 2,027 $ 3,300 2nd Qtr. Total $ 10,312 $ 6,881 2nd Qtr. Monthly Avg. $ 3,437 $ 2,294 6 Month Total $ 42,360 $ 95,790 6 Month Avg. $ 710�'- - _ -35 Apr $ 10,467 $ 5,063 May $ 3,402 $ 11,829 Jun $ 13,353 $ 25,461 3rd Qtr. Total $ 27,222 $ 42,353 3rd Qtr. Monthly Avg. $ 9,074 $ 14,118 9 Month Total $ 69.582 $ 138,143 9 Mo 1vg. 31 $ 15,3G' Jul $ 25,583 $ 28,083 Aug $ 35,082 $ 38,298 Sept $ 31,673 $ 28,150 4th Qtr. Total $ 92,338 $ 94,531 4th Qtr. Monthly Avg. $ 30,779 $ 31,510 Year End Total $161,920 $ 232,674 Annual Monthly Avg. $ 13,493 $ 19,390 9-21 Wastewater Revenue (in dollars, unless otherwise noted) MONTH FY 2O08 FY 2009 FY 2010 FY 2011 FY 2012 5-Year Mo. Avg. ANNUAL AVG. % October $ 414,843 $ 501,741 $ 485,417 $ 524,043 $ 570,928 $ 499,394 9.1% November $ 470,409 $ 453,818 $ 435,787 $ 527,633 $ 502,086 $ 477,947 8.7% December $ 393,283 $ 417,416 $ 424,460 $ 492,519 $ 496,470 $ 444,830 8.1% 1st. Qtr. Total $ 1,278,535 $ 1,372,975 $ 1,345,664 $ 1,544,195 $ 1,569,484 $ 1,351,637 24.6% 1st Qtr. Monthly Avg. $ 426,178 $ 457,658 $ 448,555 $ 514,732 $ 523,161 $ 450,546 8.2% January $ 438,789 $ 459,634 $ 439,282 $ 464,926 $ 456,775 $ 451,881 8.2% February $ 380,610 $ 402,848 $ 410,382 $ 460,072 $ 451,073 $ 420,997 7.7% March $ 371,306 $ 410,487 $ 412,319 $ 483,446 $ 462,382 $ 427,988 7.8% 2nd Qtr. Total $ 1,190,705 $ 1,272,969 $ 1,261,983 $ 1,408,444 $ 1,370,230 $ 1,246,077 22.7% 2nd Qtr. Monthly Avg. $ 396,902 $ 424,323 $ 420,661 $ 469,481 $ 456,743 $ 415,359 7.6% 6 Month Total 2,469,240 $ 2,645,944 $ 2,607,647 $ 2,952,639 $ 2,939,714 $ 2,597,714 47.3% ^ �.an Ip Ar) c)q1 4'1A r-np, ? a99 1 n7 �89 Cr? $ n4? �5? 7.90i April $ 378,008 $ 479,578 $ 442,540 $ 506,186 $ 462,612 $ 453,785 8.3% May $ 448,459 $ 420,193 $ 469,724 $ 508,104 $ 500,548 $ 469,406 8.5% June $ 424,048 $ 441,186 $ 518,016 $ 541,666 $ 535,275 $ 492,038 9.0% 3rd Qtr. Total $ 1,250,515 $ 1,340,957 $ 1,430,280 $ 1,555,956 $ 1,498,435 $ 1,342,132 24.4% 3rd Qtr. Monthly Avg. $ 416,838 $ 446,986 $ 476,760 $ 518,652 $ 499,478 $ 447,377 8.1% 9 Month Total $ 3,719 755 $ 3,986,901 $ 4,037,927 $ 4,508,595 $ 4,438,149 $ '�,939,846 71.8% 9 Month Avg. $ 41 )6 $ 442,989 $ 448,659 $ 500,955 $ 493,128 $ 137,761 8.0% Jul $ 536,084 $ 552,752 $ 562,722 $ 599,919 $ 611,578 $ 572,611 10.4% August $ 498,260 $ 497,556 $ 540,411 $ 626,656 $ 611,578 $ 554,892 10.1% September $ 448,193 $ 494,207 $ 560,947 $ 621,056 $ 602,453 $ 545,371 9.9% 4th Qtr. Total $ 1,482,537 $ 1,544,515 $ 1,664,080 $ 1,847,631 $ 1,825,609 $ 1,550,616 28.2% 4th Qtr. Monthly Avg. $ 494,179 $ 514,838 $ 554,693 $ 615,877 $ 608,536 $ 516,872 9.4% Year End Total $ 5,202,292 $ `i31,416 $ 5,702,007 $ 6,356,226 $ 6,263,758 $ 5,490,462 100.0% Annual Mont' 'wg. 433,5., 951 $ 7 $ 5 521,980 $ 954,633 Deviation From Historical Monthly Avg. $ 433,524 $ (493,681) $ 475,167 $ 529,686 1 $ (432,653) From Historical Yearly Avg. $ (288,170)1 $ 40,954 $ 5,702,006 $ 6,356,226 1 $ 773,296 Multi -Year Financial Plan Introduction Letter General Funds General Fund Executive Summary General Fund, Multi -Year Financial Plan General If+ ind Revenue Assumptions General Obligation Debt Service, Multi -Year Financial Plan Special Fund Half Cent Sales Tax Elrod, 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 `.. 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 levels, estimated tax rates, and estimated water and wastewater rates are also presented. This presentation includes operations and capital items that are recommended for FY2012-13 and the impact of recommended major capital projects through FY2016-17. Due to the volume of information 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 resources are available. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Recommended reserve levels and designated reserves are reflected 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 3% growth factor. Property tax valuations are projected to increase 3% annually. Sales tax is also projected to grow approximately 3% annually based on new retail development and continued recovery in other sectors. Departmental expenditures include an increase of less than 1 % with annual increases for 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 include funding for the city's computer and public safety radio replacement programs, fire suppression and EMS equipment, training and equipment for new personnel, and continuation of the local Selective Traffic Enforcement Program ("STEP"), as well as funding for continued technological advancements in the city's municipal court operations. 10-1 "I.., General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding and projected in the next five years. Under the multi -year capital plan, debt issuance is proposed for the completion of the final two phases of infrastructure improvements at Glade Parks and for Euless' share of the Northeast Tarrant County radio system upgrade. The principal and interest requirements associated with the proposed bonds have been included in the multi -year plan. 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 upgrades to the city's park system, library computer replacements, and electronic books for library patrons. Funding has also been added in future years to restore currently frozen positions. Additional staffing requirements for the proposed 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, in accordance with the proposed Capital Improvement Plan. 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. Short -Term Motor Vehicle Tax Fund Short -Term Motor Vehicle Tax revenue has been calculated with a 1 % annual increase beginning in FY2013-14. Two-thirds of the total revenue is shared with Dallas and Fort Worth. 10-2 L Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. 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. In addition, funds will be used to cash flow several major capital projects. Aside from the projects included in the FY2012-13 budget, funding has been proposed for the Glade Parks Trail Connection, 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 Revenues in this enterprise operation are based on projected rates sufficient to cover operations in each of the future years. Rates are based on projected cost increases from Trinity River Authority, as well as baseline increases for the city's operations, 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. Reclaimed water rates are projected to increase proportionately to potable water rates. The operating budget includes funding for 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 the expansion of the reclaimed water system. Phase I of this project is proposed in the FY2012- 13 budget. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and projected debt for the extension of the reclaimed water line. Debt service payments for the water tank debt and related transmission lines will be paid from impact fees for the life of the bonds, as identified in the impact fee CIP plan. In addition, debt payments 10-3 related to Phase I of the reclaimed water expansion project will also be paid from water impact fees, if approved by City Council. Additional debt issues for this project are projected in FY2013-14 and FY2015-16. Debt payments related to these phases will be paid from system revenue. Drainage Fund The Drainage Utility fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Fleet Service Fund The Fleet Service Fund provides for salary plan adjustments, health insurance increases, 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 payments are based on actual repayment schedules. The multi -year plan includes annual transfers from the golf course reserve fund to fully cover debt and operations. 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 continues to show this fund to be self- supporting, with a modest net income each year. In FY2016-17, the debt on this facility will be paid in full providing approximately $165,000 of additional income. 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. Future capital projects and the timing of debt issuance can significantly impact the interest and sinking portion of the tax rate. The recommended Multi -Year Plan provides for a level tax rate and some increases in both water and wastewater rates while maintaining existing service levels. Future decisions will have a significant impact on many features of this plan. 10-5 IM General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 TAX RATE VARIABLE Tax Rate $0.4700 $0.4700 $0.4700 $0.4700 $0.4700 Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 27,618,845 $28,447,410 $29,300,833 $30,179,857 $31,085,253 Amount generated by 1¢ $ 272,046 $ 280,207 $ 288,613 $ 297,272 $ 306,190 Transfer from Car Rental $ 1,433,333 $ 1,447,667 $ 1,462,143 $ 1,476,765 $ 1,491,532 Rental Transfer 0.052687 0.051664 0.050661 0.049677 0.048713 EXPENDITURES Departmental Expenditures $ 31,978,643 $ 32,132,797 $ 33,125,030 $ 34,171,935 $ 35,254,298 Infrastructure $ 362,500 $ 362,500 $ 362,500 $ 362,500 $ 362,500 Insurance Increase $ - $ 133,812 $ 83,148 $ 83,772 $ 87,966 Salary Package $ - $ 656,110 $ 675,793 $ 696,067 $ 716,949 Capital Expenses $ 680,865 $ - $ - $ - $ - Total Expenditures $ 33,022,008 $ 33,285,219 $ 34,246,472 $ 35,314,274 $ 36,421,713 Proposed Supplemental $ - $ - $ - $ - $ - Proposed Capital $ 1,233,745 $ 175,000 $ - $ - $ - STAFFING VARIABLE Full-time Positions 265.50 265.50 266.50 268.50 271.50 Part-time Positions 45.00 45.00 45.00 45.00 45.00 10-6 M General Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 7,883,532 5,982,671 5,861,591 5,900,704 6,891,632 REVENUES Ad valorem taxes(l) 9,661,156 10, 003,644 10,226,590 10, 573, 839 11,180, 007 Delingenttaxes 50,186 51,692 53,242 54,840 56,485 Penalties 55,000 56,650 58,350 60,100 61,903 Sales taxes 9,275,290 9,603,549 9,941,655 10,239,905 10,547,102 Mixed Beverage 55,000 56,650 58,350 60,100 61,903 Franchise taxes 4,202,836 4,362,973 4,547,288 4,713,310 4,886,499 Fines and fees 4,674,600 4,814,838 4,959,283 5,108,062 5,261,303 Licenses and permits 881,170 881,170 831,170 806,170 706,170 Interest Income 60,000 70,000 80,000 90,000 100,000 Grants 359,780 370,573 381,691 393,141 404,936 Tower Lease 395,265 407,123 419,337 431,917 444,874 Transfers from Car Rental 1,433,333 1,447,667 1,462,143 1,476,765 1,491,532 Transfers from General CIP 43,333 39,000 35,100 31,590 28,431 General& Administrative Charges 1,018,086 1,053,058 1,107,218 1,137,569 1,170,121 Miscellaneous 189,857 120,553 124,169 127,894 131,731 Total Revenues 32,354,892 33,339 139 34,285,585 35,305,202 36,532 997 EXPENDITURES Administration (2,650,141) (2,663,392) (2,676,709) (2,690,092) (2,703,543) Finance (1,621,419) (1,629,526) (1,637,674) (1,695,862) (1,754,341) Police Protection (11,813,467) (11,872,534) (11,931,897) (11,991,556) (12,103,014) Fire Protection (8,096,909) (8,137,394) (8,178,081) (8,218,971) (8,260,066) Planning & Development (581,395) (584,302) (637,223) (640,410) (643,612) Community Services (2,386,234) (2,398,165) (2,410,156) (2,422,207) (2,434,318) Public Works (1,554,011) (1,561,781) (1,569,590) (1,627,438) (1,685,575) Non -Departmental - Operating (3,637,567) (4,438,125) (5,205,142) (6,027,738) (6,837,245) Operating Expenditures (32,341,143) (33,285,219) (34,246,472) (35,314,274) (36,421,713) Capital Expenses (carryover) 680,865 Total Expenditures 33,022,008 33,285,219 34,246 472 36,314,274 36 421,713 Designated Reserves (269,873) (200,000) (150,000) (50,000) (50,000) Recommended Reserves per Policy (5,316,352) (5,471,543) (5,629,557) (5,805,086) (5,987,131) Available for Supplemental 13,749 53,920 39,113 9,073 111,284 Proposed Supplemental Remaining Supplemental 13,749 53,920 39,113 (9,073) 111,284 Additional Available for Capital 1,616,442 311,128 82,034 45,618 (145,499) Total Available for Capital 1,630,191 365,048 121,147 36,546 (34,215) Proposed Capital(2) 1,233,745 175,000 - Remaining Funds Available 396,446 190,048 121,147 36,546 (34,215) ENDING FUND BALANCE 5,982,671 5,861,591 5,900,704 5,891,632 6,002,916 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 27,618,845 272,046 0.114870 0.355130 28,447,410 280,207 0.112991 0.357009 29,300,833 288,613 0.115664 0.354336 30,179,857 297,272 0.114304 0.355696 31,085,253 306,190 0.104867 0.365133 Total Tax Rate 0.470000 0.470000 0.470000 0.470000 0.470000 Rollback I&S Rollback M&O 0.114870 0.362780 0.112991 0.375432 0.115664 0.377431 0.114304 0.375005 0.104867 0.376431 Total Rollback Rate 0.477650 0.488423 0.493096 0.489308 0.481298 M&O Rollback Amount 9,516,208 10,143,534 10,503,471 10,749,020 11,113,615 Tax Rate Equiv - Motor Vehicle Tax 0.052687 0.051664 0.050661 0.049677 0.048713 IStaffing Variable Full-time positions 265.50 265.50 266.50 268.50 271.50 Part-time positions 45.00 45.00 45.00 45.00 45.00 Note: Non -departmental operating includes salary plan, Increase in citys insurance contribution & increase in equipment depreciation. (1) Collection Rate for M&O is 98.50% (2) Proposed Capital will only be funded it excess reserves are available. 10-7 M General Fund Five Year Plan Revenue Assumptions Revenue Source Aumnvi ions Property Taxes Projections are based on 3% increase in assessed values Prior Year Property Taxes Projected average growth of 3%. Penalties & Interest Projected average growth of 3%. Sales Tax Based on 3% increase with additional revenue for new development Mixed Beverage Tax Projected average growth of 3%. Franchise Fees Projected average growth of 3%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected to decline over the next 5 years due to a decline in building ermits Interest Income Projected interest rates averaging 1% to 1.5%. Grants Projected average growth of 3%. Tower Lease Projected average growth of 3%. Transfers Based on administrative fees from the utility operations, 1/3 of Euless' portion of car rental tax and 1/3 of gas royalty on eneral ci property. Miscellaneous Projected average growth of 3%, less rental income. 10-8 General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 662,792 449,292 411,292 373,792 386,792 REVENUES Ad valorem taxes 3,013,208 3,052,821 3,218,808 3,276,368 3,096,044 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 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 239,994 415,700 798,234 857,694 949,419 Transfer from Car Rental 200,182 198,443 200,911 198,151 - Total Revenues 3,489,884 3,703,964 4,266,453 4,370,213 4,083,963 EXPENDITURES Principal (2,635,000) (2,690,000) (2,985,000) (3,105,000) (2,910,000) Interest (966,384) (1,049,964) (1,305,953) (1,250,213) (1,133,463) Bank Charges 2,000 (2,000) (2,000) (2,000) 2,000 Total Expenditures 3,603,384 3,741,964 (4,292,963) (4,357,213) (4,045,463) Recommended Reserves per Policy (300,282) (311,830) (357,746) (363,101) (337,122) ENDING FUND BALANCE 449,292 411,292 373,792 386,792 425,292 Tax Rate Variable Assessed Taxable Value/$100 26,231,346 27,018,286 27,828,835 28,663,700 29,523,611 Amount generated by 1¢ tax 262,313 270,183 278,288 286,637 295,236 I&S Rate 0.114870 0.112991 0.115664 0.114304 0.104867 General Fund 0.355130 0.357009 0.354336 0.355696 0.365133 Total Tax Rate 0.470000 0.470000 0.470000 0.470000 0.470000 Rollback I&S 0.114870 0.112991 0.115664 0.114304 0.104867 Rollback M&O 0.362780 0.375432 0.377431 0.375005 0.376431 Total Rollback Rate 0.477650 0.488423 0.493096 0.489308 0.481298 M&O Rollback Amount 9,516,208 10,143,534 10,503,471 10,749,020 11,113,615 Tax Rate Equiv - Motor Vehicle Tax 0.007631 0.007345 0.007220 0.006913 0.000000 Debt Issuance Variable: Beginning debt outstanding- 25,990,000 29,355,000 31,169,060 28,184,060 25,079,060 Principal Retired (2,635,000) (2,690,000) (2,985,000) (3,105,000) (2,910,000) Principal Issued (Proposed) 6,000,000 3,065,000 - - - PublicSafety Radio Lease - 1,439,060 - - - Ending debt outstanding 29,355,000 31,169,060 28,184,060 25,079,060 22,169,060 " Excludes debt service on Dr. Pepper Stars Center. 10-9 Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 1,702,448 1,207,134 1,312,123 1,364,350 1,779,021 REVENUES Sales taxes 3,710,116 3,841,419 3,976,662 4,095,962 4,218,841 Interest Income 1,500 2,000 2,500 3,000 3,500 Transfer from EDC Reserve 2,000 2,000 2,000 2,000 2,000 Total Revenues 3,713,616 3,845,419 3,981,162 4,100,962 4,224,341 EXPENDITURES Parks (1,160,723) (1,210,723) (1,260,723) (1,315,723) (1,375,723) Library (960,008) (960,008) (973,008) (1,086,008) (1,086,008) Economic Development (282,507) (286,635) (289,340) (291,726) (294,184) Debt Service (901,914) (904,615) (983,033) (524,995) (401,368) Non -Departmental - Operating (209,474) (254,449) (298,831) (343,839) (390,577) Operating Expenditures (3,514,626) (3,616,430) (3,804,935) (3,562,291) (3,547,860) Capital Expenditures (307,804)- - - - Total Expenditures 3,822,430) 3,616,430) 3,804,935) 3,562,291) 3,547,860) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 198,990 228,989 176,227 538,671 676,480 Proposed Supplemental - - - - Remaining Supplemental 198,990 228,989 176,227 538,671 676,480 Additional Available for Capital 894,644 707,134 812,123 864,350 1,279,021 Total Available for Capital 1,093,634 936,123 988,350 1,403,021 1,955,501 Proposed Capital: Misc Park Improvements (275,000) (75,000) (75,000) (75,000) (75,000) Turf Aerator (22,500) - - - - Repaint Iron Bridge (25,000) - - - - Hardware/Software Replacement (15,000) (15,000) (15,000) (15,000) (15,000) Part-time Security Guard (24,000) (24,000) (24,000) (24,000) (24,000) Paint Light Poles at Westpark (15,000) - - - - E-Books 10,000) (10,000) 10,000 (10,000) 10,000 Proposed Capital (386,500) 124,000 (124,000) (124,000) (124,000) Remaining Funds Available 707,134 812,123 864,350 1,279,021 1,831,501 ENDING FUND BALANCE 1,207,134 1,312,123 1,364,350 1,779,021 2,331,501 Staffing Variable: Full-time positions 18.25 18.25 19.25 21.25 22.25 Part-time positions 17.00 21.00 22.00 23.00 23.00 10-10 M Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 941,024 941,024 941,024 941,024 941,024 REVENUES Transfer from EDC Operations 901,914 904,615 983,033 524,995 401,368 Total Revenues 901,914 904,615 983,033 524,995 401,368 EXPENSES Principal (860,000) (875,000) (890,000) (372,600) (252,600) Interest (41,614) (29,315) (92,733) (152,095) (148,468) Bank Charges (300) (300 300) 300) 300) Total Expenses 901,914 904,615 983,033 524,995 401,368 Recommended Reserves per Policy * (906,803) (906,803) (906,803) (906,803) (906,803) ENDING FUND BALANCE 941,024 941,024 941,024 941,024 941,024 Debt Issuance Variable: Beginning debt outstanding 3,715,000 2,855,000 1,980,000 5,242,000 4,869,400 Principal retired (860,000) (875,000) (890,000) (372,600) (252,600) Principal Issued (proposed) - - 4,152,000 - - Ending debt outstanding 2,855,000 1,980,000 5,242,000 4,869,400 4,616,800 *Recommended reserve level equal to the maximum annual debt outstanding 10-11 MR LWO Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 404,221 295,986 323,589 368,815 421,802 REVENUES Sales taxes 1,782,440 1,920,710 1,988,331 2,047,981 2,109,420 Interest Income 150 500 2,000 3,000 4,000 Total Revenues 1,782,590 1,921,210 1,990,331 2,050,981 2,113,420 EXPENDITURES Police Protection (1,780,291) (1,833,607) (1,885,105) (1,937,994) (1,992,512) Capital Expenditures 110,534 - - - - Total Expenditures 1,890,825 (1,833,607) (1,885,105) 1,937,994) (1,992,512 Recommended Reserves per Policy (292,651) (301,415) (309,880) (318,574) (327,536) Available for Supplemental 2,299 87,603 105,226 112,987 120,908 Proposed Supplemental - - - - Remaining Supplemental 2,299 87,603 105,226 112,987 120,908 Additional Available for Capital 1,036 (5,429) 13,708 50,240 94,266 Total Available for Capital 3,335 82,174 118,934 163,228 215,174 Proposed Capital(') - (60,000) (60,000 60,000) (60,000 Remaining Funds Available 3,335 22,174 58,934 103,228 155,174 ENDING FUND BALANCE 295,986 323,589 368,815 421,802 482,710 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 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 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 2,810,504 3,035,636 4,112,931 5,161,490 5,147,631 REVENUES Motor Vehicle Tax 12,900,000 13,029,000 13,159,290 13,290,883 13,423,792 Interest Income 35,000 40,000 45,000 50,000 55,000 Transfers - - - - - Total Revenues 12,935,000 13,069,000 13,204,290 13,340,883 13,478,792 EXPENDITURES DFW Rebate (8,600,000) (8,686,000) (8,772,860) (8,860,589) (8,949,194) Transfer to Equip Replacement (28,665) (29,970) (671,817) (191,437) (371,376) Transfer to Debt Service (305,182) (198,443) (200,911) (198,151) Transfer to General Fund (1,433,333) (1,447,667) (1,462,143) (1,476,765) (1,491,532) Operating Expenditures (10,367,180) (10,362,080) (11,107,731) (10,726,941) (10,812,103) Capital Expenses (Carryover) 289,188 - - - - Total Expenditures (10,656,368) 10,362,080) 11,107,731 (10,726,941) (10,812,103 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,567,820 2,706,920 2,096,559 2,613,942 2,666,689 Additional Available for Capital 521,316 1,035,636 2,112,931 3,161,490 3,147,631 Total Available for Capital 3,089,136 3,742,556 4,209,490 5,775,431 5,814,320 Proposed Capital: Glade Parks Trail Connector - (359,625) - - - Development / Engineering Bldg - - - (1,579,800) - Other Capital (240,000) (98,000) (98,000) (98,000) - Computer Hardware/Software - (175,000) (350,000) (350,000) (350,000) Street Overlay (300,000) (300,000) (300,000) (300,000) (300,000) Streets C I P (300,000) (697,000) (300,000) (300,000) (480,000) Transfer to Car Rental CIP 1,213,500 - - - Proposed Capital 2,053,500 1,629,625 1,048,000 2,627,800 1,130,000 Remaining Funds Available 1,035,636 2,112,931 3,161,490 3,147,631 4,684,320 ENDING FUND BALANCE 3,035,636 4,112,931 5,161,490 5,147,631 6,684,320 10-13 Water and Wastewater Fund Executive Summary Base Year Budget 2012-13 Year 2 Projected 2013-14 Year 3 Projected 2014-15 Year 4 Projected 2015-16 Year 5 Projected 2016-17 RATES Water Base Rate $8.45 $8.45 $8.45 $8.45 $8.45 Water Consumption Rate (') Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.00 $0.17 $0.17 $0.13 $0.10 Wastewater Base Rate $7.25 $7.25 $7.25 $7.25 $7.25 Wastewater Consumption Rate (') $2.83 $3.08 $3.21 $3.34 $3.44 Proposed Wastewater Rate Increase $0.13 $0.25 $0.13 $0.13 $0.10 EXPENSES Departmental Expenditures $ 15,410,813 $ 16,077,028 $ 16,895,324 $ 17,568,094 $ 18,081.454 Salary Package $ - $ 96,820 $ 99,725 $ 102,716 $ 105,798 Transfers $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 G&A/Franchise Fee $ 1,966,172 $ 2,054,580 $ 2,158,465 $ 2,245,034 $ 2,308,742 Service Center $ 1,117,456 $ 1,130,762 $ 1,143,421 $ 1,156,796 $ 1,215,245 Debt Service $ 141,664 $ 180.207 $ 246,068 $ 270,708 $ 294,693 Non -Department - One Time $ 197,078 $ - $ - $ - $ Total Expenses $ 19,833,183 $ 20,539,397 $ 21,543,003 $ 22,343,348 $ 23,005,932 Proposed Supplemental $ - $ $ $ $ Proposed Capital $ 1,324,285 $ $ $ $ STAFFING VARIABLE Full-time Positions 43.50 43.50 43.50 43.50 43.50 Part-time Positions 1.00 1.00 1.00 1.00 1 00 (1) 1__1. A__ o....,.. A IA/Mer A IA10 +-1Ao+o Pof. 1-I. c 10-14 09 Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget 2012-13 Projected 2013-14 Projected 2014-15 Projected 2015-16 Projected 2016-17 BEGINNING BALANCE 5,701,998 4,206,260 4,212,652 4,254 301 4,361,294 REVENUES Water Service Wastewater Service Reclaimed Water Service Sanitation Service 11,432,138 6,918,582 215,000 175,000 11,631,332 7,440,004 352,843 178,500 12,174,357 7,917,572 345,071 182,070 12,470,640 8,349,819 455,776 185,711 12,758,540 8,664,762 463,132 189,426 Sale of New Meter/Reconnect Inspection Fees Penalties Miscellaneous Interest Income Initiation & Transfer Fees Recycling Fees 225,000 50,000 275,000 35,000 30,000 26,000 280,000 229,500 51,000 280,500 35,000 35,000 26,520 285,600 234,090 52,020 286,110 35,000 40,000 27,050 291,312 238,772 53,060 291,832 35,000 45,000 27,591 297,138 243,547 54,122 297,669 35,000 50,000 28,143 303,081 Rate Stablization Reserve - - - Total Revenues 19,661,720 20,545,799 21,584,652 22,450 340 23 087,422 EXPENSES Utility Billing Recycling Geographic Information Sys. City Engineer Water Production Water Distribution Wastewater Treatment Meter Reading Transfers G&A/Franchise Fee Fleet Services W&WW Debt Non -Departmental - Operating Operating Expenses (480,630) (41,300) (476,685) (342,183) (6,910,977) (821,766) (3,536,708) (56,496) (1,000,000) (1,966,172) (1,117,456) (141,664) (2,744,068) (19,636,105) (483,033) (41,507) (479,068) (343,894) (7,052,024) (903,317) (3,951,418) (56,778) (1,000,000) (2,054,580) (1,130,762) (180,207) (2,862,809) (20,539,397) (485,448) (41,714) (481,464) (345,613) (7,420,309) (949,113) (4,237,846) (57,062) (1,000,000) (2,158,465) (1,143,421) (246,068) (2,976,480) (21,543,003) (487,876) (41,923) (483,871) (347,341) (7,593,741) (1,072,279) (4,493,562) (57,348) (1,000,000) (2,245,034) (1,156,796) (270,708) (3,092,870) (22,343,348) (490,315) (42,132) (486,290) (349,078) (7,724,762) (1,103,014) (4,709,339) (57,634) (1,000,000) (2,308,742) (1,215,245) (294,693) (3,224,687) (23,005,932) Capital Expenses (carryover) 197,078 Total Expenses 19,833,183 20,539,397 21,543,003 22,343,348 23,005,932 Recommended Reserves per Policy (4,034,816) (4,220,424) (4,426,645) (4,591,099) (4,727,246) Available for Supplemental 25,615 6,402 41,649 106,992 81,489 Proposed Supplemental Remaining Supplemental Additional Available for Capital Total Available for Capital 25,615 1,470,104 1,495,719 6,402 (14,174) (7,772) 41,649 (213,992) (172,343) 106,992 (336,798) (229,805) 81,489 (365,953) (284,463) Proposed Capital �' 1,324,285 Remaining Funds Available 171,434 (7,772) (172,343) (229,805) (284,463) ENDING FUND BALANCE 4,206,250 4,212,652 4,254,301 4,361,294 4,442,783 Rates Water Base Rate $8 45 $8.45 $8.45 $8 45 $8.45 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases $0.00 $0.17 $0.17 $0.13 $0.10 Wastewater Base Rate $7 25 $7.25 $7 25 $7.25 $7.25 90% of Metered Water Usage/1000 gallons j21 $2.83 $3.08 $3.21 $3.34 $3.44 Proposed Wastewater Rate Increases $0.13 $0.25 $0.13 $0.13 $0.10 Staffing Variable Full-time Positions 43.50 43.50 4350 43.50 43 50 Part-time positions 1.00 1.00 1.00 1.00 1,00 (') Proposed Capital will only be funded if excess reserves are available. (21 FY13 Includes TRA Proposed Wastewater Rate Increases 10-15 OR Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source AuumOo>`s Interest Income Projected interest rates averaging 1% and1.5% Sanitation Services Based on average growth of 2%. Water Service Based on projected rate increases sufficient to cover increased cost Wastewater Service Based on projected rate increases sufficient to cover increased cost Reclaimed Water Service Based on expansion of the system with projected rates sufficient to cover operating cost and debt. Sale of New Meters Based on average growth of 2%. Reconnect Fees Based on average growth of 2%. Inspection Fees Based on average growth of 2%. Miscellaneous Based on average growth of 2%. Penalties Based on average growth of 2%. Initiation & Transfer Fees Based on average growth of 2%. Recycling Fees Based on average growth of 2%. 10-16 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 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 811,653 811,353 811,353 811,363 811,353 REVENUES Transfer from W&WW Operations 141,664 180,207 246,068 270,708 294,693 Transfer from Impact Fees 260,034 367,758 362,706 358,658 369,416 Total Revenues 401,698 547,965 608,774 629,366 664,109 EXPENSES Principal (330,000) (459,633) (464,446) (487,142) (509,093) Interest (71,698) (88,032) (144,028) (141,924) (154,716) Bank Char es 300 (300) 300) 300 (300) Total Expenses 401,998) (547,965) (608,774) (629,366) 664,109) Recommended Reserves per Policy * (318,640) (369,273) (361,840) (351,117) (338,483) ENDING FUND BALANCE 811,353 811,353 811,353 811,353 811,353 Debt Issuance Variable: Beginning debt outstanding 3,580,000 4,750,000 5,682,367 5,217,921 5,432,779 Principal retired (330,000) (459,633) (464,446) (487,142) (509,093) Principal Issued (Proposed) 1,500,000 1,392,000 - 702,000 - Ending debt outstanding 4,750,000 5,682,367 5,217,921 5,432,779 4,923,686 *Recommended reserve level equal to the average annual W&WW debt outstanding 10-17 Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 418,349 145,328 148,850 152,684 156,745 REVENUES Drainage Fees 695,000 708,900 723,078 737,540 752,290 Penalties 9,000 9,000 9,000 9,000 9,000 Interest Income 500 500 1,000 1,500 2,000 Total Revenues 704,500 718,400 733,078 748,040 763,290 EXPENSES Operating Expenses (699,521) (714,878) (729,245) (743,978) (759,171) Capital Expenses - - - - - Total Expenses 699,521 714,878 729,245 743,978 759,171 Recommended Reserves per Policy (143,737) (146,893) (149,845) (152,872) (155,994) Available for Supplemental 4,979 3,522 3,833 4,062 4,119 Proposed Supplemental - - - - Remaining Supplemental 4,979 3,522 3,833 4,062 4,119 Additional Available for Capital 274,612 (1,565) (994) (189) 751 Total Available for Capital 279,591 1,958 2,839 3,873 4,871 Proposed Capital 278,000 - - - - Remaining Funds Available 1,591 1,958 2,839 3,873 4,871 ENDING FUND BALANCE 145,328 148,850 152,684 156,745 160,865 Rates Drainage Rate $2.50 $2.50 $2.50 $2.50 $2.50 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 10-18 Fleet Services Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2016-16 2016-17 BEGINNING BALANCE 46,858 46,868 46,858 46,858 46,858 REVENUES Transfer from W&WW Fund 1,117,456 1,130,762 1,143,421 1,156,796 1,215,245 Total Revenues 1,117,456 1,130,762 1,143,421 1,156,796 1,215,245 EXPENSES Service Center (1,117,456) (1,130,762) (1,143,421) (1,156,796) (1,215,245) Capital Expenses - - - - - Total Expenses 1,117,456 1,130,762 1,143,421 1,156,796 1,215,245 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 46,868 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 10-19 I� OR Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 4,777 7,439 14,222 17,190 17,977 REVENUES Green Fees 1,428,642 1,450,072 1,471,823 1,493,900 1,543,675 Driving Range Fees 92,780 94,255 95,668 97,104 100,339 Cart Rental Fees 334,168 339,317 344,407 349,573 361,220 Club Rental Fees 28,340 29,001 29,436 29,878 30,874 Merchandise Sales 285,000 290,014 294,365 298,780 308,735 Tobacco 5,290 5,800 5,887 5,976 6,175 Food Sales 1,187,465 1,205,010 1,223,085 1,241,431 1,282,794 Non -Alcoholic Beverage Sales 156,530 159,508 161,900 164,329 169,804 Alcohol Sales 399,445 406,020 412,110 418,292 432,229 Catering Fees 60,000 60,600 62,721 64,916 67,188 Monthly Fees 105,200 105,726 109,426 113,256 117,220 Membership Fees 2,980 2,995 3,100 3,208 3,320 Rental I ncome 150,000 150,750 156,026 161,487 167,139 Interest Income 1,000 1,003 1,005 1,008 1,010 GF Transfer 16,000 16,603 16,852 17,105 17,362 H/M Transfer 200,000 200,000 210,000 220,500 231,525 Reserve Transfer - 130,000 155,000 190,000 190,000 Other 1,000 1,000 1,000 1,000 1,000 Total Revenues 4,453,840 4,647,673 4,753,812 4,871,742 5,031,610 EXPENDITURES Golf Course Maintenance (849,903) (873,275) (901,657) (933,215) (968,210) Golf Course Pro Shop (235,151) (241,618) (249,470) (258,202) (267,884) Golf Course Food & Beverage (776,912) (798,277) (824,221) (853,069) (885,059) Conference Centre (280,894) (288,619) (297,999) (308,429) (319,995) Cart/Driving Range Operations (189,960) (195,184) (201,527) (208,581) (216,403) Non -Departmental - Operating (506,381) (520,306) (537,216) (556,019) (576,870) Debt Service (505,803) (603,454) (604,417) (604,683) (604,002) Equipment Replacement (231,439) (231,439) (231,439) (231,439) (231,439) COGS -Merchandise (199,500) (203,010) (206,055) (209,146) (216,115) COGS -Food (421,550) (427,778) (434,195) (440,708) (455,392) COGS -Beverage (51,655) (52,638) (53,427) (54,229) (56,035) COGS -Alcohol (157,385) (159,972) (162,371) (164,807) (170,298) COGS -Catering (42,000) (42,420) (43,905) (45,441) (47,032) COGS -Tobacco 2,645 2,900 2,944 2,988 3,087 Total Expenses 4,451,178 4,640,890 4,750,844 4,870,955 5,017,820 Recommended Reserves per Policy' - - - - - Available for Supplemental 2,662 6,783 2,968 787 13,789 Proposed Supplemental - - - - - Remaining Supplemental 2,662 6,783 2,968 787 13,789 Additional Available for Capital 4,777 7,439 14,222 17,190 17,977 Total Available for Capital 7,439 21,005 20,158 18,764 45,556 Proposed Capital - - - - Remaining Funds Available 7,439 21,005 20,158 18,764 45,556 ENDING FUND BALANCE 7,439 14,222 17,190 17,977 31,766 Estimated # of Rounds 35,835 36,104 36,376 36,647 37,197 Staffing Variable: Full-time positions 14.00 14.00 14.00 14.00 14.00 Part-time positions (Workforce) 57.0 57.0 57.0 57.0 57.0 10-20 M Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 229,974 267,279 274,753 284,055 285,284 REVENUES Tournament Fees 259,000 259,000 259,000 259,000 259,000 Concessions 247,000 247,000 247,000 247,000 247,000 Alcohol Sales 207,000 210,000 210,000 210,000 210,000 Memberships/Leagues 490,000 480,000 480,000 480,000 480,000 Admissions 45,000 45,000 45,000 45,000 45,000 Advertising/Sponsorships 25,000 20,000 20,000 20,000 20,000 Sales of Goods 138,000 138,000 138,000 138,000 138,000 Miscellaneous/Events 1,000 1,000 1,000 1,000 1,000 Interest Income 450 450 450 450 450 Rental Income 23,000 23,000 23,000 23,000 23,000 Batting Cages 12,000 12,000 12,000 12,000 12,000 Total Revenues 1,447,450 1,436,450 1,435,460 1,435,450 1,435,450 EXPENSES Operations (1,241,455) (1,254,111) (1,257,708) (1,261,485) (1,265,450) Equipment Replacement (4,502) (4,746) (4,746) (4,746) (4,867) Transfer to Debt Service (164,188) (169,119) (163,694) (167,991) - Operating Expenses (1,410,145) (1,427,976) (1,426,148) (1,434,222) (1,270,317) Capital Expenses - - - - - Total Expenses 1,410,145 1,427,976 1,426,148 1,434,222 1,270,317 Minimum Reserves per Policy - - - - - Available for Supplemental 37,305 7,474 9,302 1,228 165,133 Proposed Supplemental - - - - Remaining Supplemental 37,305 7,474 9,302 1,228 165,133 Additional Available for Capital 229,974 267,279 274,753 284,055 285,284 Total Available for Capital 267,279 274,753 284,055 285,284 450,416 Proposed Capital - - - - - Remaining Funds Available 267,279 274,753 284,055 285,284 450,416 ENDING FUND BALANCE 267,279 274,753 284,056 285,284 450,416 Staffing Variable: Full-time positions 1.50 1.50 1.50 1.50 1.50 Part-time positions 26.0 26.0 26.0 26.0 26.0 10-21 N Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 2,592,804 2,376,936 2,716,069 2,566,211 2,414,671 REVENUES General Fund Depreciation 551,551 562,187 570,263 613,020 617,611 TSSC Depreciation 4,502 4,746 4,746 4,746 4,867 Water/Wastewater Depreciation 64,841 64,838 65,212 65,314 77,239 Drainage Depreciation 2,234 2,234 2,234 2,234 2,234 Fleet Services Depreciation 4,437 4,447 4,447 4,830 4,884 EDC Parks Depreciation 7,626 7,228 8,345 8,345 8,345 Texas Star Depreciation 231,439 231,439 231,439 231,439 231,439 Car Rental DapfeeiatienTrmr�s� 28,665 29,970 671,817 191,437 371,376 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 923,295 936,839 1,687,253 1,151,365 1,350,495 EXPENSES Equipment Replacements 1,139,164 596,705 1,738,111 1,301,905 1,655,832 Total Expenses 1,139,164 596,705 1,738,111 1,301,905 1,655,832 Available for Capital 2,376,935 2,716,069 2,565,211 2,414,671 2,109,334 Proposed Capital - - - - ENDING FUND BALANCE 2,376,935 2,716,069 2,565,211 2,414,671 2,109,334 Depreciation Rate 55% 55% 55% 55% 55% Note: All vehicles and equipment are now depreciated. 10-22 Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2012-13 2013-14 2014-15 2015-16 2016-17 BEGINNING BALANCE 2,906,545 2,874,849 2,889,223 2,910,892 2,940,001 REVENUES Premiums collected from Employees 1,455,921 1,406,939 1,444,669 1,483,529 1,523,556 City Contribution 4,033,410 4,220,816 4,334,007 4,450,587 4,570,667 Interest Income 10,000 14,374 21,669 29,109 44,100 Total Revenues 5,499,331 5,642,128 5,800,345 5,963,225 6,138,322 EXPENSES Operating Expenses (275,588) (278,152) (280,586) (283,083) (285,658) OPEB Trust Contribution (400,000) (400,000) (400,000) (400,000) (400,000) Insurance Claims (3,444,547) (3,547,883) (3,654,320) (3,763,950) (3,876,868) RX Claims (685,208) (705,764) (726,937) (748,745) (771,208) Re -insurance Fees (420,577) (433,194) (446,190) (459,576) (473,363) Insurance Services (220,903) (227,530) (234,356) (241,387) (248,628) Employee Wellness Program (34,204) (35,230) (36,287) (37,376) (38,497) Operating Expenses (5,481,027) (5,627,754) (5,778,676) (5,934,116) (6,094,222) Ca ial Carryover (50,000)- - - - Total Expenses 5,531,027 5,627,754 5,778,676 5,934,116 6,094,222 Designated Reserves (350,000) (350,000) (250,000) (250,000) (250,000) Recommended Reserves per Policy (2,488,481) (2,474,801) (2,549,045) (2,625,516) (2,704,282) Available for Supplemental 18,304 14,374 21,669 29,109 44,100 Proposed Supplemental - - - - - Remaining Supplemental 18,304 14,374 21,669 29,109 44,100 Additional Available for Capital 18,064 50,048 90,178 35,376 (14,281) Total Available for Capital 36,368 64,422 111,847 64,485 29,819 Proposed Capital - - - - - Remaining Funds Available 36,368 64,422 111,847 64,485 29,819 ENDING FUND BALANCE 2,874,849 2,889,223 2,910,892 2,940,001 2,984,101 Estimated City Contribution Per Employee Per Month 913 956 981 1,008 1,035 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 10-23 Dept Information Services Police Police 0 N A Fund General General Police Special Revenue SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Prog. Division Program Description Type Information Services Fiber Data Network ($68,000 capital, $21,600 supplemental) Supplemental $ Patrol Police Officers (2) Supplemental $ Patrol Police Officers (3) Original Year Cost Req. 21,600 2013 175,980 2013 Supplemental $ 263,970 2013 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Non -Departmental Car Rental Non -Departmental Police Radios Lease Purchase Payment Capital $ 65,000 2013 Non -Departmental Car Rental Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 2013 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 100,000 2013 Non -Departmental Car Rental Non -Departmental Street Overlay Capital $ 300,000 2013 Non -Departmental Car Rental Non -Departmental County Overlay Capital $ 300,000 2013 Non -Departmental Car Rental Non -Departmental Transfer to Car Rental CIP Capital $ 1,213,500 2013 N CT Police CCPD Patrol Regional Tactical Swat Team Training Capital $ 17,534 2013 Police CCPD Administration Police Radios Lease Purchase Payment Capital $ 33,000 2013 Police CCPD Detention Part -Time PSO Program Capital $ 60,000 2013 Non -Departmental Drainage Drainage Miscellaneous Drainage Project Capital $ 278,000 2013 Library EDC Library E-Books Capital $ 10,000 2013 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2013 PACS EDC Parks Painting of Light Poles at West Park Capital $ 15,000 2013 PACS EDC Parks Turf Aerator Capital $ 22,500 2013 Library EDC Library Part -Time Security Guard Capital $ 24,000 2013 PACS EDC Parks Repainting Iron Bridge in South Euless Park Capital $ 25,000 2013 PACS EDC Parks Misc. Park Improvements Capital $ 275,000 2013 0 N Dept CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Fund Division Program Description Prog. Year Type Cost Req. PACS General Community Service Copier Capital $ 5,432 2013 Police General Administration One Safe Place Capital $ 10,300 2013 Police General Detention Warrant Officer Equipment Capital $ 10,405 2013 Fleet & Facilities General Facility HVAC Theft Monitoring System Capital $ 10,500 2013 Police General Patrol Part -Time Warrant Service Capital $ 16,000 2013 Police General Patrol New Personnel Equipment/Training Capital $ 16,750 2013 Fire General EMS/Suppression Treadmills Capital $ 18,000 2013 Fleet & Facilities General Facility Part -Time Building Custodian Capital $ 20,000 2013 Information Services General Information Services IS Consultant Capital $ 25,000 2013 PACS General Senior Center Treadmills Capital $ 25,000 2013 Fleet & Facilities General Facility City Hall Building C Window Frame Replacements Capital $ 26,000 2013 Fire General EMS/Suppression SCBA Compressor Capital $ 43,000 2013 Fleet & Facilities General Facility HVAC Replacement Capital $ 48,000 2013 Police General Patrol City STEP Program Capital $ 50,000 2013 Police General Patrol Marked Police Vehicle Capital $ 52,900 2013 Information Services General Information Services Fiber Data Network ($68,000 capital, $21,600 supplemental) Capital $ 68,000 2013 Information Services General Information Services Hardware/Software Replacement Capital $ 99,130 2013 Fire General EMS/Suppression Self -Contained Breathing Apparatus Capital $ 113,100 2013 Fire General EMS/Suppression Lifepak Heart Monitor Defibrillators Capital $ 121,994 2013 Information Services General Information Services Court Technology Capital $ 224,470 2013 Fire General EMS/Suppression Quick Response Vehicle Capital $ 229,764 2013 ;1 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Dept Fund Division Program Description Type PACS PACS PACS Non -Departmental 0 N v Fire Public Works Information Services Non -Departmental Fleet & Facilities Non -Departmental Information Services Rec Spec Recreation Part -Time Fitness Center Drop Off Service Rec Spec Recreation Fitness Center Equipment Replacement Rec Spec Programs/Special Events Arbor Daze Sponsorship TSGC Reserve TSGC Miscellaneous Golf Improvements W&WW Fire Marshall Hydra Storz Adaptors W&WW Water Distribution Leak Detection Equipment W&WW Information Services Hardware/Software Replacement W&WW Non -Departmental Miscellaneous Water Rehab W&WW Service Center Fuel Contingency W&WW Non -Departmental Transfer to W&WW CIP General Fund Information Services Computer Hardware/Software Police Department Car Rental Fund Administration Police Radios Lease Purchase Payment Information Services Car Rental Fund Information Services Computer Hardware/Software Public Works Car Rental Fund Streets Street Overlay Police CCPD Administration Part -Time Public Safety Officer Year Cost Req. Capital $ 10,608 2013 Capital $ 20,000 2013 Capital $ 60,000 2013 Capital $ 100,000 2013 Capital $ 30,000 2013 Capital $ 33,000 2013 Capital $ 99,130 2013 Capital $ 100,000 2013 Capital $ 150,000 2013 Capital $ 912,155 2013 Capital $ 175,000 2014 Capital $ 98,000 2014 Capital $ 175,000 2014 Capital $ 300,000 2014 Capital $ 60,000 2014 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Library EDC Library E-Books Capital $ 10,000 2014 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2014 Library EDC Library Part -Time Security Guard Capital $ 24,000 2014 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2014 Police Department Car Rental Fund Administration Police Radios Lease Purchase Payment Capital $ 98,000 2015 N co Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2015 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2015 Police CCPD Administration Part -Time Public Safety Officer Capital $ 60,000 2015 Library EDC Library E-Books Capital $ 10,000 2015 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2015 Library EDC Library Part -Time Security Guard Capital $ 24,000 2015 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2015 Police Department Car Rental Fund Administration Police Radios Lease Purchase Payment Capital $ 98,000 2016 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2016 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2016 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Police CCPD Administration Part -Time Public Safety Officer Capital $ 60,000 2016 Library EDC Library E-Books Capital $ 10,000 2016 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2016 Library EDC Library Part -Time Security Guard Capital $ 24,000 2016 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2016 0 N (O Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2017 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2017 Police CCPD Administration Part -Time Public Safety Officer Capital $ 60,000 2017 Library EDC Library E-Books Capital $ 10,000 2017 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2017 Library EDC Library Part -Time Security Guard Capital $ 24,000 2017 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2017 0 w 0 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Original Year Dept Fund Division Program Description Type Cost Req. Library EDC Library Library Aide Upgrade Part -Time to Full -Time Supplemental $ 33,300 2013 Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker (Split GF/SC) Supplemental $ 30,000 2014 Fleet & Facilities General/SC Facility Maintenance Full Time Clerical Worker Technician Supplemental $ 52,000 2014 Police General Fund Detention Property Clerk Supplemental $ 52,736 2014 Police General Fund Patrol Emergency Management Tech Supplemental $ 70,000 2014 Police General Fund Patrol (3) Police Officer Supplemental $ 236,859 2014 Facilities General Fund Facilities Traffic Signal Technician Supplemental $ 48,000 2015 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 1 of 3) Supplemental $ 261,120 2015 Police General Fund Service Dispatcher Supplemental $ 50,000 2015 Police General Fund Code Code Supervisor Supplemental $ 65,000 2015 Police General Fund Service Computer Support Specialist Supplemental $ 69,711 2015 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 2 of 3) Supplemental $ 279,933 2016 Police General Fund Service Dispatch Supervisor Supplemental $ 64,000 2016 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 3 of 3) Supplemental $ 327,423 2017 Police General Fund Patrol Crime Analysis Supplemental $ 55,167 2017 Library General Fund Library Staff & Materials for Bookmobile Supplemental $ 95,000 2017 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. Library EDC Library DiscChek Eco Senior II Disc Repair System Capital $ 4,750 2013 Library EDC Library Security Camera System Upgrade Capital $ 5,970 2013 Fleet & Facilities EDC Facility Library AV System Replacement Capital $ 10,500 2013 Fleet & Facilities General Facility Carpet Replacement Capital $ 14,300 2013 Fleet & Facilities General Facility Roof Consultant Capital $ 21,000 2013 Fleet & Facilities General Facility Greenhouse/Pauline Drive Exterior Covering Replacement Capital $ 24,000 2013 w PACS EDC Parks Repaint fence at Heritage Park Capital $ 7,500 2014 PACS EDC Parks Repaint pavillion at Bob Eden Park Capital $ 10,000 2014 Fleet & Facilities General Fund Facilities Library Relamp Capital $ 4,100 2014 Fire General Fund Suppression Class A Uniforms for Drivers Capital $ 5,000 2014 Fire General Fund Fire Marshal Fire Extinguisher Trainer Capital $ 5,500 2014 Fire General Fund Suppression Gas Monitors Capital $ 7,000 2014 Fire General Fund Suppression Ambulance Striping Capital $ 7,000 2014 Fleet & Facilities General Fund Facilities Copper Watcher Capital $ 10,500 2014 Fire General Fund Suppression Treadmills (3) Capital $ 15,000 2014 Fleet & Facilities General Fund Facilities Roof Repairs Capital $ 18,000 2014 Fleet & Facilities General Fund Facilities Epoxy Floor Finish Capital $ 20,000 2014 Police General Fund CID Unmarked Police Car Capital $ 21,000 2014 0 w N CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. Fleet & Facilities General Fund Facilities Waste Oil Heaters for Parks Maintenance Capital $ 21,800 2014 Fleet & Facilities General Fund Facilities HVAC Replacement Program Capital $ 35,000 2014 Police General Fund Patrol Patrol Car Capital $ 52,900 2014 Information Services General Fund Information Services IVR for Water Office Capital $ 65,000 2014 Fleet & Facilities General Fund Facilities Carpet Replacement Capital $ 69,500 2014 Fire General Fund Suppression SCBA Capital $ 117,750 2014 Fire General Fund Suppression Lifepak 15 (3) Capital $ 125,000 2014 PACS General Fund Recreation Re -screening and Paint gym floor Capital $ 20,000 2014 Information Services General Fund Information Services Laserfiche Imaging for Finance Capital $ 35,808 2014 Fleet & Facilities Service Center Fleet Metal Shop Lathe Capital $ 5,500 2014 Fleet & Facilities Service Center Fleet Air Compressor Capital $ 10,500 2014 Fleet & Facilities Service Center Fleet A-Symetric Lifts Capital $ 24,000 2014 PACS TSSC TSSC Computer Equipment Capital $ 9,000 2014 PACS TSSC TSSC Irrigation Pump replacement Capital $ 20,000 2014 PACS EDC Parks Trail Identification Marker Capital $ 10,000 2015 Fire General Fund Suppression Station Furniture Capital $ 3,500 2015 PACS General Fund Recreation Re -screening gym floor Capital $ 5,000 2015 0 w w CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. Fleet & Facilities General Fund Facilities Gate Controllers Capital $ 12,000 2015 Fleet & Facilities General Fund Facilities Heater Replacement Capital $ 21,800 2015 Police General Fund CID Unmarked Police Car Capital $ 22,000 2015 Police General Fund Code Code Truck Capital $ 22,000 2015 PACS General Fund Recreation Fitness Center Equipment Capital $ 25,000 2015 Fleet & Facilities General Fund Facilities HVAC Replacement Program Capital $ 40,000 2015 PACS General Fund Aquatics Slide replacement S. Euless/Wilshire pools Capital $ 40,000 2015 Police General Fund Patrol Patrol Car Capital $ 52,900 2015 Fleet & Facilities General Fund Facilities Roof Replacement Capital $ 80,000 2015 Fire General Fund Supression Lifepak 15 (3) Capital $ 130,000 2015 Library General Fund Library RFID System Capital $ 250,000 2015 Fleet & Facilities Service Center Fleet Tire Inflation System Capital $ 9,500 2015 Fleet & Facilities Service Center Fleet A-Symetric Lifts Capital $ 12,000 2015 Fleet & Facilities Service Center Fleet Machine Shop Capital $ 15,000 2015 Fire General Fund Suppression Station Furniture Capital $ 5,000 2016 Fire General Fund Suppression Gas Monitors Capital $ 7,000 2016 Fire General Fund Fire Marshal Furniture Capital $ 8,000 2016 PACS General Fund Recreation Re -paint Gym Floor Capital $ 15,000 2016 PACS General Fund Parks Tree Trimming Capital $ 25,000 2016 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. Fleet & Facilities General Fund Facilities Building Renovations Capital $ 40,000 2016 PACS General Fund Parks Replace playground at Heritage Park Capital $ 40,000 2016 Fleet & Facilities General Fund Facilities Carpet Replacement Capital $ 45,000 2016 Police General Fund Patrol Patrol Car Capital $ 52,500 2016 Fleet & Facilities General Fund Facilities Roof Replacement Capital $ 75,000 2016 Information Services General Fund Information Services H.T.E. Software Upgrade Capital $ 145,000 2016 Library General Fund Library Bookmobile Capital $ 225,000 2016 w A Fleet & Facilities Service Center Fleet Paint Building Capital $ 16,000 2016 Fire General Fund Suppression Station Furniture Capital $ 5,000 2017 Fire General Fund Suppression Gas Monitors Capital $ 7,000 2017 Fire General Fund Fire Marshal Portable Generator and Lighting System Capital $ 9,000 2017 PACS General Fund Recreation Upgrade Teen Room Game Componenets Capital $ 15,000 2017 PACS General Fund Parks Pavilion upgrades at the Villages of Bear Creek Capital $ 30,000 2017 Fleet & Facilities General Fund Facilities HVAC Replacements Capital $ 40,000 2017 Fleet & Facilities General Fund Facilities Roof Replacement Capital $ 85,000 2017 Police General Fund Administration Police/Fire Training Facility Capital $ 250,000 2017 LFleet Transfer: 5 Year Depreciation Transfers De artment Name Account Code Administration 101-1011-513 9601 Code Compliance 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 Planning 101-6032-540 9601 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Streets 101-8033-531 9601 General Fund Total City Engineer 501-8066-531 9601 Water Production 501-8071-531 9601 Water Distribution 501-8072-531 9601 Wastewater Treatment 501-8073-531 9601 Water and Wastewater Fund Total 2013 2014 2015 2016 2017 $ 1,736 $ 1,737 $ 1,885 $ 1,977 $ 1,977 $ 9,532 $ 9,530 $ 9,530 $ 9,530 $ 9,530 $ 3,379 $ 3,378 $ 3,378 $ 3,378 $ 3,378 $ 108,954 $ 131,376 $ 132,192 $ 132,774 $ 134,808 $ 22,363 $ 23,082 $ 23,082 $ 23,082 $ 23,864 $ 15,706 $ 15,706 $ 16,014 $ 16,014 $ 16,483 $ 2,121 $ 2,121 $ 2,121 $ 2,121 $ 2,121 $ 9,213 $ 9,213 $ 9,213 9,795 $ 9,795 $ 170,346 $ 161,295 $ 166,996 J$ $ 201,955 $ 202,372 $ 13,308 $ 13,552 $ 13,552 $ 13,552 $ 14,121 $ 6,928 $ 7,160 $ 7,160 $ 7,160 $ 7,160 $ 17,415 $ 14,710 $ 14,898 $ 15,965 $ 16,246 $ 79,011 $ 77,394 $ 77,732 $ 78,373 $ 77,029 $ 91,541 $ 91,933 $ 92,510 $ 97,344 $ 98,727 $ 551,553 $ 562,187 $ 570,263JLI 613,020 $ 617,611 $ 4,256 $ 4,256 $ 4,256 $ 4,256 $ 4,256 $ 22,249 $ 22,247 $ 22,621 $ 22,621 $ 27,213 $ 8,554 $ 8,554 $ 8,554 $ 8,554 $ 8,554 $ 29,782 $ 29,781 $ 29,781 $ 29,883 $ 37,216 $ 64,841 $ 64,838 $ 65,212 $ 65,314 $ 77,239 EDC Parks 210-1052-550 9601 $ 7,626 $ 7,228 1 $ 8,345 $ 8,345 $ 8,345 4,4371 $ 4,447 $ 4,447 1 $ 4,830 $ 4,884 Fleet Services 504-5090-519 9601 $ 2,2341 $ 2,2341 $ 2,2341 $ 2,234 $ 2,234 Draina a Utility 510-8029-531 9601 $ 4,502 $ 4,746 $ 4,7461 $ 4,7461 $ 4,867 Texas Star Sports Com lex 530-7050-550 9601 $ 231,439 $ 231,439 1 $ 231,439 1 $ 231,4391 $ 231,43911 Texas Star Golf Course 540-7060-550 9601 $ Total: $ 866,632 $ 877,11911 $ 886,686 11 $ 929,92811 $ 946,619 Depreciation calculated at 55%